Saturday, August 31, 2019
Leadership at Amazon.com Essay
Amazon.com is an internet giant in terms of e-commerce. It was incorporated by Jeff Bezos in 1994 under the name Cadabra. In 1995 he changed the name to Amazon because he decided the former sounded too similar to ââ¬Å"cadaverâ⬠and because he wanted a name beginning with ââ¬Å"Aâ⬠so it would potentially be at the top of any search results returned in alphabetical order. Amazon.com has headquarters in Seattle, Washington but has retail websites across the globe. It is the worldââ¬â¢s largest internet company. Jeff Bezos has a solid reputation that is appreciated by colleagues, employees, and customers alike. Forbes magazine touts his status as ââ¬Å"our greatest living CEOâ⬠while his employees perhaps know him best for leaving an empty seat open at conference meeting tables. The empty chair is symbolic of the customer at Amazon.com and Bezos often refers to it as ââ¬Å"the most important person in the roomâ⬠(Hartung 2013). While many leaders in retail recognize the importance of customer satisfaction, by making the customer an active presence at meetings Jeff Bezos sends a powerful message to his constituents. Some of the characteristics of Jeff Bezos leadership style are that he always challenges idle thinking, he makes customer service a main priority, and he continuously renovates his approach. Bezos does not accept that there is one truth about the way things should be done, even if that way has proven to be successful previously. An example of how Bezos challenges idle thinking also illustrates his stark belief that failure is an opportunity to progress: Years ago, when the bulk of product was written and spoken language the company hired editors to write book and music reviews then decided to use customers critiques instead (Anders, 2012). That relatively small decision speaks volumes of Jeffââ¬â¢s commitment to truth and to customer satisfaction. A hallmark of Jeff Bezoââ¬â¢s leadership style is his innovative reinventing of any process, idea, or task regardless of how big or small it is. Bezo has a critical eye for improvement, and the intestinal fortitude to make changes where and whenever he sees fit. An example of this is Bezoââ¬â¢s solution to shipping fees. Instead of the expected shipping and handling fee added toà each item at checkout, he invented a unique solution. He implemented Amazon Prime, a service that charges an annual fee for unlimited 2 day shipping on eligible items, of which there are thousands. This has significantly reduced the hassle of checkout for several reasons. Subscribing to Amazon Prime eliminates calculating extra fees based on distance and the timeframe for delivery of items. It also promotes a positive customer experience by not seeing totals continue to increase as tax and shipping fees are tacked on during the last few clicks of checkout. Lastly, it speeds the checkout process by offering one click ordering using previously saved information such as address and payment info. A simple solution to the sometimes painful fees associated with product delivery has made a huge impact on the customers Amazon.com shopping experience! My own individual leadership styles and characteristics are similar to Jeffââ¬â¢s in regards to reinventing. Though I have never used that word to describe my approach it is in line with how I tackle and solve problems. I am never satisfied with one way to do things, and I abjure routine. At the forefront of my leadership style I am always considering my resources whether it be an innovative new process or lesson, considering the ideas my partner or team presents, and utilizing help in any fashion to carry out effective leadership. To be an effective leader, all of the leadership styles commonly associated with powerful leadership abilities would apply and they include Directing, Coaching, Supporting, and Delegating. The challenge for the leader is the flexibility to recognize the dynamics of the situation and be versatile in the application of the different styles. Consider a Mass Casualty Incident, or ââ¬Å"MCIâ⬠such as the recent tragedy in Boston, the marathon bombing. MCI leadership would first be responsible for establishing command and Delegating others to oversee patient triaging, which is the sorting of victims by severity of injury or illness. As Emergency vehicles and personnel respond to the scene, MCI leadership would Direct resources to the appropriate locations. Because there may be so many different levels of personnel at the scene of an MCI, leadership may have to Coach lesser trained personnel to effectively carry out necessary tasks involved in scene management. Finally, an effective leader in this scenario would recognize where Supportive care, resources, and needs of the team should be addressed. Some of the leadership characteristics I share in common with Jeff Bezos areà passion, fearlessness, and confidence. Environmental or Societal factors that might influence my approach to leadership at this organization would be politics and inexperience. Even as I feel as though my leadership characteristics are similar to the CEO of Amazonââ¬â¢s, it would be a challenge to understand how they apply in a business model. In contrast, I have achieved efficiency and success with similar styles in a healthcare setting which can somewhat be comparable to business in the interest of organization, responsibility, and professionalism. Even if I were in a different organization I do not feel as though my style or characteristics would alter. I may adjust them to meet the demands of the current situation, organization or environment but I would always be functioning on a core set of values that would adapt to my needs, versus my needs adapting to my values. Economic conditions would influence my approach to leadership affecting budget and finances. Like Jeff Bezos, I support spending a significant amount of resources dedicated to customer service and evaluations of what the customer wants. In times of a strong economy I would want to expand the Amazon product and consider a restaurant line to the online retail chain as a means of satisfying 2 venues: a retail storefront, and a new experience for fine dining. Diners would be able to experience the Amazon style of purchasing by specifically choosing what ingredients, cooking methods, and dinging decor they want by placing orders through the website at tableside mounte d computers. Amazon Prime members would receive a discount or some type of special privilege, and orders would be delivered in a timely manner to the customer. References Amazon.com. (2014, February 9). Retrieved September 2, 2014, from http://en.wikipedia.org/wiki/Amazon.com Anders, G. (2012, April 23). Jeff Bezosââ¬â¢s Top 10 Leadership Lessons. Retrieved September 5, 2014, from http://www.forbes.com/sites/georgeanders/2012/04/04/bezos-tips/ Hartung, A. (2013, January 8). Why Jeff Bezos is Our Greatest Living CEO. Retrieved September 5, 2014. McGinn, D. (2013, October 18). How Jeff Bezos Makes Decisions. Retrieved September 5, 2014, from http://blogs.hbr.org/2013/10/how-jeff-bezos-makes-decisions/
On Theory of Brief History of Translation Essay
Abstract In general, since mankind started translation activities, the study of translation has never ceased. Discussions about translation have become so frequent that various translation theories have been formed gradually in Chinese. In this paper, Habermasââ¬â¢s theory of communicative action reinterpreting the concept of the understanding of translation studies, and Translation to indicate this special form of cross-cultural communication in how to effectively interpret metaphor. Keywords: theory of communicative action; metaphor comprehension; translation 1. Introduction Translation is a metaphor of language as the carrier of the cross-cultural communication activities, but also a language that will carry the message to another language to the inter subjectivity of communicative action. Inter subjectivity of communicative action for the research, after Germany modern philosopher Habermasââ¬â¢s ââ¬Å"theory of communicative actionâ⬠(Theory of Communication Action) opened the door for people new window. The theory isà swelling in different philosophical ideas and views to choose based on the creation of a complex, multifaceted ââ¬Å"rational alliance systemâ⬠, it ââ¬Å"understoodâ⬠as the core language, based on critical theory of the financial community, general pragmatics, social evolution theory as a unified framework. 2. Under the theory of communicative action the concept of translation studies to understand 2. 1 Translation studies in the new way ââ¬â AC Zhu act theory. Translation Studies from the traditional structural linguistics semantic stage to stage, the development of transmission 90 to the 20th century deconstruction of the stage, after a lengthy process. Semantic translation of the traditional paradigm by the impact of the classical theory of knowledge, that ââ¬Å"man is the soul,â⬠the understanding of the object is totally dependent on the translatorââ¬â¢s subjective feelings, emphasizing the translatorââ¬â¢s understanding and inspiration, emphasis on ââ¬Å"spiritâ⬠and ââ¬Å"Transformationâ⬠, had gained the so-called flash in the pan. Because it is too much emphasis on the translatorââ¬â¢s initiative to make this cross-cultural communication activities translate into a mystical practice. 80 years of the 20th century, structural linguistics in China set off a new upsurge in Translation Studies. People started to pay attention the text, try to use linguistic analysis methods instead of intuitive feeling that in the complicated hidden behind the words of a universal and regularities, as long as it can control the expression of all, making the translation into a simple mechanical operation, that is, the semantics of a target language are stored in the source language and regulations put a rule in the semantic content of thought into the preparation of. Obviously, such a tool and went to the other extreme ââ¬â too much emphasis on language as the object of the role of law, then followed by the fierce criticism of the ideological trend. Deconstruction gives people a new way of thinking. It broke structure, deconstruction of the system so that the provisions of one dollar to diversify the situation, the logical name translation from the language of Sri Lanka fetters doctrine, but still it will be translated once again into the irrational, too much publicity consciousness, so that interpretation becomes an infinite delay activity, the understanding and exchanges between people seems to have become impossible. How to overcome this ideology of intolerance, effective language as medium of intercultural communication activities? I believe that the use of Habermasââ¬â¢s theory of communicative action, for the translation of research to find a new way of reason. 2. 2 Translation understands the concept of re-interpretation. A French translator said: ââ¬Å"The translation is to understand and make people understand. â⬠Building understanding is the cornerstone of translation is the first step in the process of translation, not a good understanding of the translation step. When we think the theory of communicative action has opened a new translation of the windows, it is necessary to understand the concept of re-interpretation. Habermas believes that the language as a medium of social interaction, verbal communication to understand each other, or far from effective communication. Communicative action in the language, that language, the analysis can be regulated. Each speech acts and statements have the effect the dual structure. Purposes of section as the main statement, in the communication layer between the main body; and vice statement as part of statement, in the main contents of the table between the layers. Part of the implementation of speech acts in a decisive role, because it limits the relationship between language and the listener, but also the meaning of the Statute of the contents of the statement. The two structures in the speech act are interdependent. Sometimes words that are a part of which may be stressed, but it does not mean denying other part, but it only temporarily relegated to a secondary position. For example, ââ¬Å"my phone battery died,â⬠the phrase, seemed to be merely stating the fact that mobile phone battery is dead, but in fact it implies a variety of behavioral significance; ? because the battery died, so I just did not pick up the phone; ? I must go recharge; ? I will not carry a cell phone and with PHS, the PHS something please call me. This is the hidden part of the implementation of, According to the specific situation; it would serve the purposes of this or that effect. Searle that ââ¬Å"the idea of the original speaker, or intrinsic intentionality is converted to words, statements, signs, symbols, etc. , these words, statements, signs, symbols meaningful to speak out if they have a From the speakerââ¬â¢s thoughts in the derived intentionality. They not only have the traditional linguistic sense, but also with the intention of the speakerââ¬â¢s meaning. ââ¬Å"This is undoubtedly the words of Habermas and similar to the dual structure theory. Accordingly on the significance of understanding is also necessary to double the corresponding division. Understand a word should be divided into two to look at the presentation layer is the known what on the issue, and in the communication layer is the know-how of the problem. Know -what is the statement that those who understand how to reach such a clear knowledge and understanding that it can acquire the knowledge; from the perspective of those who understand, to ask him to be able to understand semantics, syntax, rules, line up the ââ¬Å"words, statements, mark the symbol ââ¬Å"what constitutes the meaning. know how is the statement that those who have the ability to construct or implement the ability of this speech act is an implicit awareness of the rules; from the perspective of those who understand, to ask him who can understand the speech of this implicit awareness of the rules. In this dual understanding, understanding of the content of verbal expression is an understanding (know-what), but to those who truly grasp the inner speech must enter double intentionality level understanding (know-how), that is part of the implementation of the understanding. Therefore, understanding can not be stuck in the form of a priori judgments must be reached in the communication process. to understand the goal is to guide a recognition that ââ¬Å"the sharing of knowledge, trust each other, the two international interdependence consistent with the subjective. ââ¬Å"It not only includes the traditional understanding of linguistic expressions, but alsoâ⬠in connection with each other that the normative discourse related to the correctness of the background, and between the two main some kind of coordination ââ¬Å", andâ⬠the two participants in the process of communication is something the world to reach understanding, and the intention to make himself understood each other. â⬠3. Metaphors Habermasââ¬â¢s theory of communicative action on the construction of translation studies methodology has the macro guidance of translation practice is also instructive significance? View of the Newmark said, ââ¬Å"metaphor translation is a microcosm of all the language translation, because translation to the translation of metaphor methods were showing a wide range of choices: either transfer its meaning, or reshape its image, or a modification of their, or their meaning and image of the perfect combination. ââ¬Å"The following instructions will use the metaphor theory of communicative action in cross-cultural communication The Interpretation of. Metaphor is a phenomenon of language use in the ââ¬Å"Dictionary not found in metaphor. â⬠Metaphor from the modern point of view of science should be in the form of metaphor with the exception, belong to different categories in the semantics, logic dislocation, resulting in a semantic conflict, and when the listeners have responded to the conflict, it generates a metaphorical sense, that is a metaphor to understand the words. For the metaphor of the operating mechanism, it was actually made such a description: ââ¬Å"Metaphor involves two different areas (areas) concept; the production of metaphorical meaning is the result of the interaction between the two concepts. This interaction by mapping the way in the mapping process, belonging to a related concept and structure of the field was transferred to another area, the final after the formation of a new synthesis of conceptual structure, that is, metaphorically. And this mapping and integration process is based on two areas of similarity in some respects. ââ¬Å"This is no doubt that the understanding of the need to double by metaphor. The process of understanding metaphors consist of two parts: the identification and metaphorical meaning metaphors inference. In fact this is a secondary level of understanding into the process of understanding. Give an example of people often referred to ââ¬Å"The tongue is a fire ââ¬Å", from the presentation layer of understanding (an understanding),â⬠tongue ââ¬Å"by the American Heritage Dictionary defines this way:â⬠the fleshy, movable, muscular organ, attached in most vertebrates to the floor of the mouth, that is principal organ of taste, an aid in chewing, and swallowing, and, in human beings,, important organ of speech ââ¬Å". We can say that the tongue is an important organ as the human body, the first and most vertebrates have the same taste and chew and auxiliary swallowing function, in addition to, or who have speech capabilities important language organ. to the basic meaning of the center, tongue behind the formation of the word meaning a large collection: it can mean something shaped like a tongue, such as tongue of flame (flame), guiding tongue (rail-oriented switch rail), switch tong (switch to copper), can also refer to human speech acts and speech capabilities, for example, hold oneââ¬â¢s tongue (keep silent), lose oneââ¬â¢s tongue (lose the capacity to speak, as from shock). The other key words in the speech act of fire, in the American Heritage Dictionary can be found in the following definition; ââ¬Å"a rapid, persistent chemical change that releases heat and light and is accompanied not flameâ⬠.à the same , the meaning behind it can be found in the collection, such as, cooking fire (cooking fire), forest fire (forest fire), wild fire (wildfires), the fire of cannon fire), and other specific forms of the fire. You can also find other meaning, such as the boy is full of fire (which decided the boy is very warm and excited), He was on fire for mismanagement (because of poor management and blamed). When the tongue and the fire both carry the meaning of their huge collection of words is embedded in the basic language of A is B frame (sentence) to go when the logical relationship between the two on the adoption of ââ¬Å"isââ¬â¢, to interact. â⬠Is ââ¬Å"used to denote a equivalents. it literally, or change a point of view, the presentation layer from the listenerââ¬â¢s understanding of the term should be reasoning as follows:â⬠the tongue is a fire ââ¬Å". â⬠is ââ¬Å"meaning that the two sets is in some ways equivalent. However, we are both from the above understanding of the meaning of the word of view, they clearly belong to two different categories, among them with a ââ¬Ë`isâ⬠connected, the the equivalent of conventional logic does not work, so from the presentation layer, we can identify this is a metaphor, thus completing the first part of understanding metaphors. When the listener is clear that to use metaphorical language behavior, the expressed will of the true meaning of metaphors to infer, that understanding will enter the second stage of course, understand the purposes of this part of speech acts, understanding ââ¬Å"the original speakerââ¬â¢s thoughts, or inner intention. â⬠Can be assumed that if ââ¬Å"The tongue is a fireâ⬠is said to give an artist is accused by the media to listen to, then the speaker or may contain a sympathetic glance report of intention. Artists are always much media attention, due to For various reasons, may be one-sided media, the exaggerated reports of certain facts, and spread such a report will be turned into a stumbling news and rumors, they will more or less to the artist himself or his cause to bring a number of trouble. The context is the equivalent of the tongue and the fire provides a logical possibility: the tongue ââ¬â the language of human organs ââ¬â the words of the act ââ¬â media coverage ââ¬â people reported adverse reactions (Wei news and rumors) ââ¬â to the artists themselves or their cause trouble (damage to reputation or hinder the cause of development), the fire ââ¬â will shine the chemical substances ââ¬â excessive light and heat of fire, destroying things, or even result in death, so that both the destruction of the found a similar function, logical reasoning tenable. ââ¬Å"The tongue is a fireâ⬠means a variety of popular artists and no shortage of opinions and statements in the news or rumors coffee, they may attack their personality, or even because of their presence, the company lifted the employment relationship, or no one would dare ask this artistes. So we have reason to infer that the speaker is the issue of Renyankewei sigh, or cautioned entertainers say and pay attention to their own to avoid capture by the media hype after which her career. At this point, the listener to complete the original speech act of an effective understanding, guiding the listener and the speaker of some sort of recognition. Complete understanding of metaphor, must be made through an understanding (understanding of the content of verbal expression) to reach two to understand (the intrinsic intentionality of the speech understanding of those). In the same language system is the case, between systems in different languages should be so, because only then can an effective cross-cultural exchanges. How should we operate on the self-evident metaphor translation, or the preservation of the source language metaphor, or metaphor replaces the target language, or to have the target languageà dominance feasibility, as long as it helps the reader to complete the intention of listening comprehension. 3. 1 Preservation of the source language metaphor. When the Metaphor and figurative language and translation in the source completely or substantially the same language, the metaphor for the body of the source language, target language readers will have to listen to listen to readers of the source language similar to the psychological Lenovo, and complete understanding of similar intent, target language are advised to preserve the source language metaphor. such as: Links to Research (1) He is the only foxes. English fox, fox and Chinese refer to the same animal, when it was used as that person when they contain ââ¬Å"cunningâ⬠in Italy, even listen to the reader and writer, said in a different language systems and cultural background, it can effectively understand the implementation of the partial speech act: be careful of this man, he is cunning. Another example: (2) think tank think tank ââ¬Å"Think tankâ⬠in the Chinese culture does not exist in, but the ââ¬Å"libraryâ⬠in Chinese culture, store things in the middle, so even though the people in Chinese culture has not been recognized with the ââ¬Å"libraryâ⬠to describe the characteristics of ââ¬Å"thought ââ¬Å"The collection, but thisâ⬠library ââ¬Å"of knowledge to guide on English cultureâ⬠think tank ââ¬Ë, the identity, so ââ¬Å"libraryâ⬠This Vehicle can save down. After all, this cross-cultural communication, we can not underestimate the listen to the readerââ¬â¢s understanding, not to deprive them of their understanding of rights. In the translation process, in order to achieve the purpose of cross-cultural communication, and sometimes need to work to preserve the source language metaphor, that metaphor at the same time preserve the source language to make the appropriate explanation. Such as: (3) What will it be when the increase of yearly production is brought to a complete stop? Here is the vulnerable place, the heel of Achilles, for capitalistic production. (Friedrich Engels, The Condition of the Working Class in England in 1844) If the complete cessation of growth in annual production, what the situation is going to do? Like Achilles heel, as this will be the Achilles heel of capitalist production.
Friday, August 30, 2019
Barriers to Effective Communication Essay
Most important amongst the ever-recurring and constant troubles in the field of police administration is that concerned with creating and sustaining a successful method of communication. Communication is the most important medium for concerning agreement between all the personnel of a department as to the police goals. It is the foundation for a regular and ongoing understanding of problems and accomplishments practiced on a continuing basis to reach their final objectives. The process of successful communications in a department starts with the leadership establishing clear guidelines how its personnel should interact with each other, whether it is by memo, emails, forms, daily briefings or training. Leadership in any organization must identify and mandate the objectives of the organization. Pfiffner (1951) stated ââ¬Å"In all management situations, communication consists of organizational relationships and mechanics on the one hand, and the human factor on the other, in actuality both existing together. â⬠Communication is the method of transmitting cues, mostly written and oral, in order to adjust human behavior. The communication process works in three steps, initiate, transmit, and impact. In a police department, initiate and transmit could be where the desk sergeant, issues the daily tasking that he receives from his leadership to his patrol officers beginning a shift. Impact takes place when the officers going out on patrol implement the tasking given and could be discussing the tasking amongst each other as well to gain feedback. Hearing is a passive occurrence that requires no effort. Listening, on the other hand, is a conscious choice that demands your attention and concentrationâ⬠(Livestrong, 2001). The differences between hearing and listening is that when someone is speaking and you are hearing when you just hear the words coming out, not really paying attention to all of what is said. When listening, you are collecting thought on what is being said, but if you think you already know what the person is talking about, a person could just disregard the words that were just passed. There are generally four basic levels of hearing and listening, according to Toast Masters. org. You can easily fall into one or these more categories in different conversations. A non-listener is totally preoccupied with his personal thoughts and though he hears words, he doesnââ¬â¢t listen to what is being said. Passive listeners hear the words but donââ¬â¢t fully absorb or understand them. Listeners pay attention to the speaker, but grasp only some of the intended message. Active listeners are completely focused on the speaker and understand the meaning of the words without distortionâ⬠(Livestrong, 2011). Communications are vital in law enforcement. Police personnel have to comprehend the importance of tone of voice, pitch, and variation, the variances of hearing and listening. Facial expressions, body movements and posture are also significant for effective communications. Cultural and ethnic dynamics are essential factors of a police officerââ¬â¢s communication skills. The formal and informal channels of communication in criminal justice organizations are two distinct processes. Formal relations, occupation explanations, duties and processes are found in formal communication channels. These channels match the formal chains of command, and accountability recognized in organizational charts, standard operating procedures, and policy manuals. For many police departments and organizations, formal communication channels are the primary standard and rarely differentiate. Informal channels are considered a ââ¬Å"grapevine or rumor millâ⬠type construct. Police officers discussing an incident in the locker room can be considered informal, and if the district attorney and a defense lawyer are chatting about a case at lunch or a washroom are prime examples for informal channels of communications. In an informal channel of communication, the original words that were spoken could be altered, invalid, and misconstrued so much in a department, that the information can provide inefficiency in any organization. ââ¬Å"Barriers to communication often arise when one party is concerned about personal or professional status. The four basic categories, or types, of obstacles to effective communication are as follows: (1) emotional barriers, (2) physical barriers, (3) semantic barriers, and (4) ineffective listening. Each of these barriers can cause either the sender or the receiver to fail to communicate effectivelyâ⬠(Wallace and Roberson, 2009). Emotional barriers can exist in the receiver or the sender. Individuals base their translating of information on respective occurrences and beliefs. If a person believes they will be not taken seriously or made fun of when making a idea, then they will not participate in discussions or send their message. When a police officer has a case of low esteem, it could affect their duties on the street, believing that they might not be able to make a difference, stop certain criminals, and that barrier can cost the lives of innocent people or even peers. Physical barriers are the properties of an atmosphere that can cause communications to be challenging. Examples of physical barriers include equipment that does not work properly, having one officer on patrol instead of a team of two officers patrolling together in a bad neighborhood. Semantic barriers can cause differences between individuals, when one person might say one thing, and another forms an entirely different conclusion to that was said. This form of barrier can exist in a department where communication is very poor from the leadership down to the most junior personnel. Ineffective listening will occur if law enforcement personnel fail to pay attention to what others are communicating. The subject of discussion might bore or be irrelevant to certain persons, or just be to complicate to comprehend, and that transmission will be useless. Effective communication is fundamental in any chain of command. Leadership must be able to communicate its orders and direction to subordinates in a clear, concise manner, and with a positive message, so subordinateââ¬â¢s can perform to the best of their ability and listen to the message that is spoken, instead of just hearing what they want to hear. For an organization to communicate effectively, a person must be able to overcome the barriers that exist, and change oneââ¬â¢s thoughts or feelings with another coworker. Taking personal responsibility ensures their workplace operates smoothly, and can rid the barriers that may plaque the organization.
Thursday, August 29, 2019
International Auditing Standards Essay Example | Topics and Well Written Essays - 2250 words
International Auditing Standards - Essay Example ISA 400 provided a description of internal control and the types of internal controls, as well as the factors and procedures included in each type. One of management's responsibilities is to ensure that there are adequate internal controls implemented in an entity. What is required of the auditor is to have a "sufficient understanding of the internal control" as such an understanding will mean a more efficient and effective audit planning and audit approach". According to Ricchiute (2003), in actual application, to obtain such an understanding, the auditor will need to perform the following: (1) perform a preliminary review of the internal control system through the "review of prior-year audit working papers", inquiries of management and personnel and observations; (2) document the internal controls found in the system and identify transaction cycles, either through a flowchart or a "narrative memorandum"; (3) perform a walk-through of a sample transaction; and, (4) identify controls that will reduce to an acceptable or low level the risk of material misstatements (Ricchiute, 2003, p. 214 - 220). In number 4, the auditor may op t to perform only a walkthrough of a transaction or a walkthrough of the transactions and the related controls and test of controls. The choice depends on the auditor's assessment of control risk. If the assessment is high, the auditor will just do a walkthrough of a sample transaction and go directly to substantive testing. If the assessment is low, the auditor will have to perform a more detailed walkthrough, not only of the transaction but also of the related controls, and test the controls the auditor thinks will support the lower risk assessment. The understanding of the internal control system and the subsequent walkthrough or testing is critical to the external auditor since this will dictate the substantive audit procedures that will be done subsequently. This is because a lower level of control risk assessment will decrease the level of detection risk of an auditor. This generally means less extensive and persuasive substantive audit procedures that could be done during the interim rather than during the year-end, resulting to earlier completion of the audit work (Ricchiute, 2003, p. 232). What about fraud concerns, as these is one of the purposes for setting up the internal control system, in the first place' An external auditor's procedures "cannot be expected to detect immaterial frauds". If a fraudulent transaction or event results to a material misstatement in the financial statements, the external auditor's audit procedures may discover the fraud incident. However, "there is certainly no guarantee of detection" as the "perpetrator(s) may go to extensive lengths to deceive the auditor and hide the defalcation" (Tedd). Lastly, one of the concerns regarding ISA 400 (and the other auditing standards) is that this may
Wednesday, August 28, 2019
Should the state or federal goverment put laws into place to prevent Research Paper
Should the state or federal goverment put laws into place to prevent bullying - Research Paper Example Furthermore, the consequences of bullying are even more lethal than the imagination of the bullies and their victims (Lines, pp. 19-20). More than 86 percent of the school shooting has been linked to the past improper treatment and bullying of the students. Furthermore, 10 percent of school droppings take place due to bullying (Rigby, pp. 21-22). Suicide rates amongst children under the ages of 14 are low but over the past couple of decades, they have been rising up. There is enough evidence to link these suicides with bullying of children (Barclay & Butler, pp. 6-10; Mattern, pp. 165-167; Rooney, pp. 171). The above-mentioned paragraph is just a glance at the statistics related to bullying of children and without any doubts; it does not paint a desirable picture. Over the years, bullying has become a common phenomenon in schools and our societies, communities and neighborhoods (Macfarlane & McPherson, pp. 85-89). Parents, schools, NGOs and others have played their part in trying to prevent bullying; however, it is time for the federal government to intervene for solution of this problem. Therefore, the major agenda of the paper could be defined as ââ¬Å"Rather than becoming a silent bystander to bullying, it is the moral and legal responsibility of the federal government to intervene by making laws that could prevent bullying so that our children, who are the future of the country, could be saved from catastrophic results.â⬠According to its definition, bullying refers to the aggressive behavior with which someone intentionally and repeatedly causes the ââ¬Å"targetâ⬠, pain, and discomfort. Bullying can be emotional, physical, or verbal. ââ¬Å"Targetsâ⬠or the subjects of bullying may face the same based on their race, sexual orientation, disability, personality, religion, gender, intelligence and others (Fort & Stevens, pp. 230-231). Bullying may take place in all possible settings with human contact such as schools, high schools, colleges, universities, churches,
Tuesday, August 27, 2019
Urban Sustainabiliy Essay Example | Topics and Well Written Essays - 1500 words
Urban Sustainabiliy - Essay Example Populations grow vertically because families stick together and find space to work and connect with people through wealth. Urban places have a better chance of growing horizontally than those places with poorer services who are growing vertically as each person in the block or family or cross-section investigated has to grow out on their own and wish selfishness for himself while growing up. Defining what an urban citizen needs is what every citizen in the world requires:clean air,natural beauty,less pollution and intoxication of natural resources,peace and quietude and simplicity of living and understanding life and people with less complicated structure of behaviour than that which is by the people of rural or countryside places. 'In the context of sustainable urban development, we discuss the assessment of residential environmental quality and the importance of considering inhabitants' perceptions of natural resources in urban areas. Two series of studies, conducted in Guildford (United Kingdom) and in Rome (Italy), addressed the correspondence, or contrast, between inhabitants' and experts' assessment of urban quality concerning two crucial natural resources: air quality and biodiversity. The Guildford study emphasized the accuracy of the assessment of urban air quality by experts and the public. The Rome study focused on the evaluative criteria employed by scientists and the public in assessing the quality of urban green spaces. The results from both studies shed more, albeit complex, light on the simple conventional wisdom about public versus expert understanding and assessment of environmental quality.' (1) This is true as scientists do not have themselves living under the pressure of the persons in need of the changes and challenges especially that their points of discussions could be more of a story than of a realistic impression of what goes on and what is the fact that results in such concerns and what they mean and what they impose on the people who live such conditions which could be fatal to their lives because there is no escaping it. Scientists speak for the purpose of being heard even though much of them speak to solve,but the point of differences resulting in both words of the inhabitants and experts is the realism of what the inhabitants speak of and in the semi-realism of what the experts speak of. As always,the words of inhabitants shown in expert's words leads to the fact and result that inhabitants speak out of emotions and not realization and realization of facts;that their perspectives of the problems is nave and unemploying reason and facilities to exert more effort t o bring thoughts and understanding of the nature of the problem to the person who really lives such an issue. It is like what a doctor's manner of trying to soothe the pain of a dying patient by telling them that they are going to be alright except that they just have to wait a while 'and see furthermore solutions to solve
Monday, August 26, 2019
Analyze Film Essay Example | Topics and Well Written Essays - 1000 words
Analyze Film - Essay Example Controlling one of the busiest airspaces in the United States is a major reason that gives Nick a lot of pressure hence his stressful life. The job is very stressing as indicated by the 50% dropout of new recruits. The new recruits are unable to cope with this pressure and quit the job at its earliest stages. Later, Russell Bell joins the air controllers. Nick is challenged such that he is envious of the power and endurance portrayed by a new recruit (Pushing Tin). The entry of Russell into the airspace controlling job becomes a reason to pressure Nick since he always thought that he was the best in the crew. It is something that he can do away with by just swallowing his pride but since his inner character shows him otherwise, he ends up being very stressed by everything Russell does in life. Nick is jealous of the power to handle stressful tasks at the workplace that is portrayed by Russell. He perceives him as his competitor in everything in life. He always thought that he would be the toughest man to cope with compromising situations at the work place and at home, but someone appears into his life and proves to be even better. No matter how good somebody can be at their workplaces, there is always someone out there who is even better (Bickerstaff, 4). Nick is fed up by the strength and wit shown by Russell. He thinks of ways to hurt him and ends up liking his wife Mary. He competes with Russell in physical battles including racing cars, basketball shooting contests and worse still competing on a basis of who has the better marriage. Surprisingly, it is Nick who becomes stressed by these contests. He feels that he is losing every battle against Russell who seems not to be bothered by the contests at all. Nick takes everything that Russell does to be a contest and tries to be better than him but ends up being a loser in his view of things (Parker, 27). Nick tries in every way to make
Sunday, August 25, 2019
Nature of Justice in the Soul and State Essay Example | Topics and Well Written Essays - 750 words
Nature of Justice in the Soul and State - Essay Example On a personal view, the definition of justice can be logical based on the fact that the three components of the soul can greatly affect the concept of justice. There is only one question in terms of the fact that reason, spirit and appetite can be considered as subjective or personal. This had been answered in the view that the soul is the microcosm of the state. Due to the fact that soul is hard to analyze, the corresponding events in the state can be studied to be able to understand the soul (Republic 436b8ââ¬â9). With this analogy, it had been considered that by managing the state well, the soul can achieve happiness. For example, the part of the soul, reason is mainly interested in knowledge. In the state, reason corresponds to philosophers who have the virtue of wisdom. Honor is the main interest of the spirit and is possessed by the warriors who have the virtue of courage. Desire, which is the third component of the soul, can be equated to the commoners since the main inter est is to achieve pleasures. They have the virtue of temperance (Republic 415a-433e). Looking through the different virtues, justice cannot be found. The main view of Plato is that justice can be found in all of the classes in the society, although each one may have different perception of the concept. In the dialogue, different individuals gave their opinions which all had logical points. Cephalus said that justice is about telling the truth and repaying debts, but Socrates pointed out that it can be true but not at all times or situations (Republic 331c). Polemarchus on the other had said that justice is ââ¬Å"giving to each what is owedâ⬠but Socrates pointed out that this can alienate the people who had done crimes which can lead to more crimes or wrong doings (Republic 335d). Every speaker in the dialogue had a point specifically Socrates. The other speakers were concerned about the application of the definition of justice to their own field but Socrates was able to prese nt the different sides on a general term. The bottom line in the view of justice, based on the reading then, is that justice does not consider sides, perspectives, virtues, or other elements in the social structure that people deemed important. The main reason for this is impartiality. Plato is right soul and state are the main ground where the rules of justice will be applied. In this case, it is subjective to begin with. There is never an absolute right or an absolute wrong. The view that Plato perceived justice to be in all the classes and all the components of the soul is his own version of impartiality. No matter how he deemed that the philosophersââ¬â¢ roles in the society are the most important in all classes, he still believed that justice can be achieved by the commoners. 2. Characteristics of a Good Citizen and the Possibility of Utopian State There are different definitions of the term citizen depending on the philosophers or the context. Based on Platoââ¬â¢s view i n the Republic, a good citizen participates and contributes to the achievement of the goals of the state. He expressed in his work that the people who participates in governance are the citizen. For the Utopian society, he citizens are the philosophers, while the others are the people being led and ruled over. Platoââ¬â¢s philosophy on good citizen and even the existence of people revolve around the political concepts (Republic 415a-433e). Thoreau described good citizens as active people with goals
Saturday, August 24, 2019
Hispanic Population in the United States Essay Example | Topics and Well Written Essays - 1250 words
Hispanic Population in the United States - Essay Example Hispanic, from the Latin word for "Spain," has the broader reference, potentially encompassing all Spanish-speaking peoples in both hemispheres and emphasizing the common denominator of language among communities that sometimes have little else in common. One of the natural causes which attribute to the increase in the Hispanic population in the United States is the fertility rate in the Hispanic women which is 2.4- higher than the national rate of 2.1, which also represents the natural replacement level. The Hispanic baby boom is transforming the demographics of small-town America in a dramatic way. Similarly, while the number of live births per 1,000 Hispanic women is 96, the total U.S. rate is only 64.2, or more than 30 points lower. The Census Bureau's 1990 data report 22.3 million Hispanics. By 2003, that number increased to 39.9 million. To put it short, one can say that births fuel the growth of Hispanic population. In fact, the number of births is outpacing immigration as the key source of growth. This natural increase, which is also because of the fact that the number of births is more than the number of deaths, is quickening because they are younger than the US population as a whole. According to research reports, currently , 34.1 percent of Hispanics are younger than 18(compared with 25.1 percent of the total U.S. population). This has created a scenario where the Hispanics are having an impact that far outlasts their initial entry into the country. Immigration Another significant cause for this staggering growth of Hispanic population in the United States of America is quite obvious. It is nothing but immigration. Immigration has always been a cause for the growth of population in general, but the degree is higher in the case of Hispanic population. The United States of America has been the dream place for many people outside the US to live in since God knows when! And the Hispanics are no exception. The Hispanic immigration has its origin in the year 1942 with Braccro Program, a secret government project that was designed to quell the labor shortage caused by the Second World War. When the War was finished and the work completed, some people continued to stay in America. This population eventually multiplied and now the result is not very impressive. In fact America is a place occupied mostly by immigrants than the natives. The doors of America are open to almost everyone who would like to relocate. The most crowded of all the communities that have immigrated to America, is the Hispanic community. The Hispanic minority is perhaps the largest in America numbering 41.3 million at last count and is expected to constitute the majority by the year 2030. Availability of better jobs There are many reasons as to why people choose America and the myriad of employment opportunities is one of them. There is a job available to every Tom, Dick and Harry ranging from hauling goods, driving trucks and working in factories for meager
Friday, August 23, 2019
Raman Spectroscopy of Toluene and Fluorescence Spectroscopy of Lab Report
Raman Spectroscopy of Toluene and Fluorescence Spectroscopy of Rhodamine 6G - Lab Report Example In Raman spectroscopy, light and matter interacts. Both IR and Raman vibrational bands are described by their frequency (i.e energy), band shape, and intensity. At low frequencies, the fingerprint region is found for most compounds. Raman spectroscopy is much easier to use at low frequencies compared to IR, this is because at low frequencies very many bands are visible on the spectrum. With Raman spectroscopy, it is possible to reject the laser beam at low frequency modes; this would minimize the bands that are seen at the fingerprint region. With IR, this is not possible, and as a result the spectrum cannot be refined to reduce the congestion of peaks. Toluene (methylbenzene) has a CH3 group attached to the benzene ring, for IR spectroscopy, the CH3 group exists at just below 1500 cm-1. This is just at the start of the fingerprint region; therefore Raman spectroscopy would be much better at elucidating its structure over IR. Fluorescence is a spectrochemical method of analysis where the molecules of the analyte are excited by irradiation at a certain wavelength and emit radiation of a different wavelength. The emission spectrum provides information for both qualitative and quantitative analysis. When light of an appropriate wavelength is absorbed by a molecule (i.e., excitation), the electronic state of the molecule changes from the ground state to one of many vibrational levels in one of the excited electronic states. The excited electronic state is usually the first excited singlet state, S1 (Figure 1). Once the molecule is in this excited state, relaxation can occur through several processes. Fluorescence is one of these processes and results in the emission of light. Fluorescence corresponds to the relaxation of the molecule from the singlet excited state to the singlet ground state with emission of light. Fluorescence has short lifetime (~10-8 sec) so that in many molecules it can compete favorably with collision deactivation, intersystem crossing and
Subscribe to:
Posts (Atom)