Expository Essay Sara worst fear

I have many fears but my worst fear is the dark. There are many things about the dark that scare me. It feels like all of sudden something is going to pop out of somewhere. What if there's a hole or something in front of me and fall. What if can't see my way out and I'm trapped in the dark forever. One reason that am so afraid of the dark is that sometimes I feel like something is about to jump out somewhere. Don't know if anything is really there because I can't see.Something could be hiding behind something and I wouldn't even know. When it's dark I begin to wonder if ghosts are really real. If something were to jump out at me it could hurt me or just scare me really bad. I would want to get out of the dark alive. Another reason is that I'm afraid of not knowing where I am going. I would probably fall or bump into something. I might even run into something painful. If something bad happened to me wouldn't know where to get help unless someone was with me.I am also afraid that I wo n't be able to find my out of the darkness. I couldn't see if I'm near the exit or not. Would probably go the wrong way. I definitely wouldn't want to stay in the dark forever. I would get scared just sitting there. In conclusion, I can't stay in the dark for more than 5 seconds. I start thinking about things jumping out from behind things, afraid that I'll fall or bump into something, and not be able to find my way out.

Professional Ethics Statement: Ethical Foundations Essay

Ron Brown’s your ethical framework and principles are to make amends where possible. Ron Brown must employ the ethics of being concerned for others, empathetic, responsible, accountable, grateful, motivated, and seek God’s grace which will be my only salvation. These character traits shape the makings of the best ethical position which will amount to Ron Brown’s success with mankind and God. Personally, when dealing with people Ron Brown’s ethical view consists of respect, consideration, gratitude, acknowledge of boundaries, cooperation, and honesty, trustworthiness, and kindness influences Mr. Ron’s perception of the people when working with and teaching. These are the area that warrant more care and affect differently the body Many individuals feel sucked into the black-hole or the abyss of empty ethics following a leaders’ vision to personally survive. Michael Joseph’s video suggested that ethics is more likely pushed aside when it comes to complying with an organizational culture. Many of the individuals feel sucked into the black-hole or the abyss of empty ethics to personally survive. This is the body of â€Å"everyday, ordinary life† as Palmer (2004) states there is absorption of jobs where people are working to pay bills, there is a limit on achieving dreams, constant making excuses, the world responsibilities carried on the backs of all human beings. Here it is, sitting in a mess without true deliverance. For example, rationalizations may appear when instructors may take off points on a graduate student’s paper only due to the fact that it was late. Maybe the student did not understand the due date. The ethical sticking to the policy even if it hurts the student represent a higher education’s established ethics despite the destruction of a students moral and grade. Particularly when a student first starts the online venture, the student is not quite sure of all of the procedures. When the ethics of the company or organization fails the people then it is time to reconsider the restructuring of the ethic that hold the mortar of future education and survival of Americans in the world work market (Bonhoeffer, 1995; Palmer, 2004; Borgmann, 2006; Butterfield, 2003). The body of â€Å"everyday, ordinary life† is laden with a heavy exoskeleton. This imaginary yet invisible shell that Ron Brown hides serves to temporarily protect, excrete, sense, support, feed and act as some supportive barrier against terrestrial organisms and desiccation (Butterfield, 2003). Exoskeletons serve to establish defenses from predators, pests and protection from unwarranted possible invasions while clinging to fear. People not comprehending my plight as an artist, musician, scholar, free mind in an over structured society holding fast to their rubrics of life, yet unforgiving and judgmental. Reference: American Psychological Association. (2010). Publication manual of the American Psychological Association (6th ed.). Washington, DC: Author. Bonhoeffer, D. (1995). Ethics. (N. H. Smith, Trans.). New York, NY: Borgmann, A. (2006). Real American ethics: Taking responsibility for our country. Chicago, IL: University of Chicago Press. Butterfield, N. J. (2003). Exceptional fossil preservation and the Cambrian explosion. Integrative and Comparative Biology, 43(1) 166–177. Palmer, P. (2004). A hidden wholeness: The journey toward an undivided life. San Francisco, CA: Jossey-Bass.

Qantas Essay

Qantas Airways is an Australian based airline and is a subset of the Qantas Group. It is a public-listed company in the ASX (Australian Securities Exchange). The purpose of this research is to provide information of the Qantas Group focusing on its profitability, efficiency and liquidity for the last 3 years. This research paper also examines the financial analysis and provides other relevant information to support in the evaluation of the company. 1 Company Profile 1.1 History Qantas is the world’s second oldest airline. It was founded in the Queensland outback in 1920 and has been in continuous operation since that date. Qantas is Australia’s largest domestic and international airline and is recognised as one of the world’s leading long distance carriers. The name comes from the initial letters of the words in the original registered title – Queensland and Northern Territory Aerial Services Limited. 1.2 Qantas Group Strategy Safety remains Qantas’ first operational priority and they are committed to maintaining the position as the leading Australian domestic carrier and one of the world’s premier sustainable long-haul airlines through the dual airline brands – Qantas and Jetstar. Qantas aim to maintain customer loyalty by delivering exceptional experiences through these dual brands, in conjunction with Qantas Frequent Flyer. The operating strategy is complimented with a prudent approach to capital management as they seek to deliver sustainable, long terms return to the shareholders. The Qantas Group strategic priorities are illustrated below. 4 1.3 Qantas Overview Qantas is Australia’s largest full service airline carrying 28 million passengers in 2011/2013 on 5,050 flights per week in Australia, New Zealand, Asia, North and South America, Africa and Europe. It is a founding member of the oneworld alliance. Qantas is a single integrated airlines providing airline transportation through its two Qantas brands – Qantas and QantasLink Main Markets Qantas’ main markets are domestic and international traffic to and from Australia. Qantas, a wholly-owned group of subsidiaries including QantasLink and Network Aviation, services 57 metropolitan and regional regular passenger transport destinations across Australia and Port Moresby in Papua New Guinea, as well as 19 dedicated fly-in-fly-out charter destinations. 2011/2012 Passenger Distribution Passenger Revenue Australia domestic 78% 51% International 22% 49% Customers Qantas carries business and leisure passengers Product Qantas offers passengers a premium network product on its extensive domestic and international network and through it oneworld membership, accessing 24 bilateral codeshare agreements (excluding Jetstar and Jetstar Asia with whom Qantas also has codeshare agreements), over 870 destination and 550 lounges. Passengers also have the opportunity to earn and redeem frequent flyer points across its global network. Qantas is focused on both business and leisure travellers by offering a one or two class product on domestic routes and a two, three or four class product for international services. 5 1.4 Jetstar Overview Jetstar commences operations in May 2004. It is the Qantas Group’s low fares airline and the largest low cost carrier in the Asia Pacific region. Jetstar comprises of Jetstar Domestic, Jetstar International and holdings in Singapore-based Jetstar Asia, Vietnam-based Jetstar Pacific and Jetstar Japan. In 2011/2012, its operations carried 18.7 million passengers to over  50 destinations in Australia, New Zealand, Asia and the Asia Pacific. Jetstar also recently announced its intention to invest in a new airline, Jetstar Hong Kong, with China Eastern Airlines in 2013. Main Markets Jetstar’s main markets are domestic and international traffic to and from Australia. Pan-Asian expansion has strengthened through Jetstar Asia, Jetstar Pacific and Jetstar Japan. New Zealand operations encompass both trans-Tasman and domestic New Zealand markets. 2011/2012 Passenger Distribution Passenger Revenue Australia domestic 57% 51% International 43% 49% Customers Jetstar focused on providing consistently low fares to predominantly leisure travellers. Product Jetstar offers domestic and international passengers a value based product with the flexibility to select additional operations in relation to seating, entertainment, catering, baggage and premium seating on long haul. Jetstar’s continual focus on leading online technology has enabled more innovative ways to book, check-in and board. 6 1.5 Fleet Qantas Group operates fleets comprises of Boeing 737-800, A330-200, A380-800 Boeing 787 Dreamliner, Bombardier Q400 and Boeing 717. Over the next 10 years, the Qantas Group has committed capital investment worth US$23 billion in more fuel efficient, next generation aircrafts such as A380-800, Boeing 787 Dreamliner and Airbus A320 neo. 1.6 Corporate and Social Responsibilities The Qantas Foundation was established as a charitable trust in 2008. It forms part of the Qantas Group’s commitment to operating in a sustainable and socially responsible manner. The Qantas Foundation focus on two key areas: ï‚ § Initiative that provide an immediate experience for those in need (Changing lives) ï‚ § Experiences and opportunities that empower the next generation of Australians to make a difference in community (Empowering change) To deliver this vision, the Qantas Group leverage off the diverse resources of the  Qantas Group – from their employees, diverse network of suppliers and partnerships, and the use of their own airline. Another initiative that the Qantas Group took on is aiming for a world class performance by protecting the environment for the generations. They aim to reduce their carbon footprint through several proven measures such as: ï‚ § Aircraft weight reduction initiatives ï‚ § Efficient ground power units in lieu of jet fuel driven auxiliary power units ï‚ § Using GPS-based navigation technology to improve operational efficiency ï‚ § Investing in a fuel efficient fleet such as Airbus A380 and Boeing 787 ï‚ § Facilitating a sustainable aviation fuel industry in Australia On ground, together with their partners, innovative projects and partnerships were set to achieve this goal. One example is the Clean Up Australia campaign; started since 1996, the Qantas Group have been a key corporate partner for the Clean Up Australia Foundation. Key Successes 1. Maintained a downward trend on electricity, water and waste-to-landfill consumption since 2006, despite operational growth. 2. Reduced environment impact between 2005 and 2011: Reduced electricity consumption by 8% Reduced water consumption by 19% Reduced waste-to-landfill by 21% 3. Maintained a downward trend on jet fuel emission intensity 7 2. Key Strategies The Qantas Group has a broad portfolio and a clearly defined strategy with the following core goals: ï‚ § Build on the Group’s domestic businesses through a clear focus on the customer ï‚ § Strengthened Jetstar’s presence across Asia to capture the full benefits of the region’s low-cost leisure travel boom. ï‚ § Continue to expand Qantas Frequent Flyer by adding new partners and increasing ways for members to earn and spend points. Some of the changes seen were introducing a new tablet-based in-flight entertainment system called Q Streaming that received outstanding feedback from passengers. New order for 10 Fokker 100 aircraft were placed to extend Qantas’ reach into Western Australia’s mining centres as part of the Group’s fly-in-fly-out strategy. Jetstar’s focus in the domestic market remained on building up  capacity on core leisure routes with modern fleet such as the A320 aircraft, adding almost 16,000 extra seats duri ng the year. Qantas Group also expanded alliance with American airlines, attracting consumers from the America regions. 8 2.1 SWOT Analysis on the Qantas Group STRENGTH Strong partnership with other alliance through its oneworld membership; accessing 24 bilateral codeshare agreements over 870 destination and 550 lounges. Passengers also have the opportunity to earn and redeem frequent flyer points across its global network which attracts consumer to choose the Qantas Airways over other airlines. Operate and fly in to many destinations such as Australia (Domestic), New Zealand, Asia, North and South America, Africa and Europe making Qantas Airways the ideal airline to consumers. WEAKNESS Qantas do not have many direct routes and depend heavily on its other airline partners. For example to get across to destinations such as Europe, the Middle East and North Africa, consumers have to transit at Dubai and change airlines to the Emirates to get to their final destination. This turns away consumers who prefer to fly in direct to the country. OPPORTUNITY Qantas’ subsidiary – Jetstar announced its intention to invest in a new airline; Jetstar Hong Kong, in partnership with China Eastern Airlines this year. This expands the flying business into the Chinese market. THREAT The global fuel price increase affects the airline industry. With higher fuel prices, the airline’s operating cost increases. To compensate, airline raise ticket prices to generate more revenue which in turn, turn away consumers and force them to look at other airline that provides competitive or even lower prices. Introduction of more low cost carriers from established airlines such as Scoot, a subsidiary airline of the Singapore Airline. 9 3. Ratios 3.1 Profitability Ratio (%) Profitability ratio is used to measure a company’s ability to generate revenue in relation to sales, assets and equity (i.e. often the sum of monies invested). It also shows how effective the company is being managed to stay profitable. Some commonly used profitability ratios include return on equity, return on investment, return on total assets, gross and net profit margins and return on capital employed. Profitability ratios provide investors guidance in their assessment of the company’s financial health and performance. For example, return on investment indicates whether the company is generating enough profits for its shareholders. Net profit margin declined by 0.52% in 2012 while an increase of 0.53% occurred in 2011 as seen in Table 1. It is slightly lower than the industry averages of 1.737% by 0.377%. The decline in net profit margin may be attributed to rising fuel costs, fall in freight, tours and travel revenue. In 2012, Qantas incurred restructuring costs of AUD376 million compared to nil in 2011, which is in relation to their initiative to reduce costs and improve business in the international segment. The other ratios such as Return on assets (ROA) and return on equity also declined to 2.12% and 3.38% respectively in 2012. Profitability Year/Ratio 2010 2011 2012 Industry averages Return on total assets (ROA) 1.76% 2.28% 2.12% 2.630% Return on equity 2.88% 4.26% 3.38% 5.290% Net profit margin 1.35% 1.88% 1.36% 1.737% 10 3.2 Efficiency Efficiency ratios are used to show how well a company uses its assets and liabilities efficiently to be able to earn significant amount of profits. Examples of efficiency ratios include asset turnover, inventory turnover, receivables turnover and payables turnover. Qantas may be considered as efficient in utilizing its resources to generate revenue, with asset turnover showing an increase to 252 days in 2012 compared to 245 days in 2011. Generally the higher a company’s asset turnover, it means the assets have been used more efficiently. From table 2, the number of days taken for creditors to be paid fell to 45.41 days in 2011, however a modest increase of 1.45 days was experienced in 2012. Compared to industry averages, Qantas took a longer time to pay their creditors. On the other hand, number of days debtors took to pay was shortened by 2.09 days in 2012 while there was an improvement of 1.62 days in 2011. However the receivables turnover is a little higher at 19.83 days co mpared to industry averages of 18.45 days. Inventory turnover shows the frequency a company’s inventory is sold and replaced over a period. A high turnover indicates strong sales while a low turnover may imply poor sales and hence excess inventory. Inventory turnover fell to 9.39 days in 2012 compared to 9.72 days in 2011. However the ratio is higher than industry average of 8.52 days. Table 2 Efficiency Year/days 2010 2011 2012 Industry averages Days payable 50.43 45.41 46.86 43.90 Days receivable 23.54 21.92 19.83 18.45 Days inventory 9.19 9.72 9.39 8.52 Asset turnover 234 245 252 284.70 11 3.3 Liquidity Liquidity ratio measures the company’s ability to pay its short term liabilities when due. It is calculated by dividing cash and other liquid assets by the short term borrowings and current liabilities. This will show the number of times the short term obligations are covered by the cash and liquid assets. The short term obligations are considered fully covered and the company is in good financial health if the value is greater than 1. The higher the liquidity ratio, the higher the capability the company possesses to meet its current liabilities. Examples of liquidity ratio include current ratio and quick ratio. Current ratio for Qantas was 0.90 in 2011 and 0.77 in 2012, near industry average of 0.81. In comparison to Virgin Australia Holdings Ltd whose current ratio is 0.65 in 2011 and 2012 (See table 4), Qantas appears more stable though the values of its current ratio are less than 1 for both years. Quick ratio also known as the acid-test ratio focuses on the most liquid as sets, leaving inventory out which may be hard to turn into cash in a timely manner. In the case of Qantas, the quick ratio was 0.71 in 2012, 0.14 drop from 0.85 in 2011, while industry average is 0.75. As compared to Virgin whose quick ratio was 0.61 in 2012, the company seems to be in a stronger position to meet its short term commitments. Table 3 Liquidity Year/Ratio 2010 2011 2012 Industry averages Current ratio 0.93 0.90 0.77 0.81 Quick ratio 0.88 0.85 0.71 0.75 12 Table 4 – Growth Profitability and Financial Ratios for Virgin Australia Holdings Limited Liquidity/Financial Health 2010-06 2011-06 2012-06 Current Ratio 0.76 0.65 0.65 Quick Ratio 0.75 0.62 0.61 Financial Leverage 4.15 4.15 4.3 Debt/Equity 2.3 3.21 3.96 Source: 2013 Morningstar, Inc. 13 3.4 Gearing Ratio Gearing ratio compares owners’ equity or capital to borrowings. Gearing is a measure of financial leverage showing the extent to which a company’s activities or operations are funded by owners’ funds against borrowed funds. A high gearing ratio indicates that a company is using debt to pay for its operations and may risk inability to meet repayments in an economic downturn. The situation could be made worse where rates move upwards suddenly. Lenders are generally concerned about excessively high gearing ratio that may put their loans at risk for non-repayment. Some examples of  gearing ratio are debt equity ratio and net interest cover. For Qantas, the gearing ratio increased to 111.21% in 2012 compared to 98.05% in 2011. This means the company used debt instead of equity to fund its continuing operations. However, this ratio is lower that industry average of 130.547%. Net interest cover ratio refers to the ease a company pays interest expenses on outstanding debt. The lower the ratio, the more the company is burdened by debt expense. The company’s ability to meet interest payments may be doubtful when the ratio is 1.5 or lower. In Qantas case, the net interest cover ratio dropped sharply to 1.54 in 2012 against 3.96 in 2011. This ratio of 1.54 is close to the threshold of 1.5 and is indicative that Qantas may face cash flow problems and inability to meet interest expenses should rates increase suddenly. Table 5 Gearing Year/days 2010 2011 2012 Industry averages Net Interest cover ratio 4.16 3.96 1.54 2.35 Gross Gearing (D/E) 95.600% 98.050% 111.210% 130.547% 14 3.5 Investment ratio A shareholder can analyse the financial information available to determine if the investment in a company is of value and quality. The price/earnings ratio is the best known investment valuation indicators and used widely by investment professionals and investors. Generally the stock with a high price earnings ratio indicates that investors expect higher earnings growth in the future. The price earnings ratio for Qantas was 12.23 in 2012, 15.90 in 2011 and 29.14 in 2010. A sharp decline of 13.24 was recorded in 2011 due to market confidence in this stock prior to 2011. However the industry average is 12.25 which may suggest that investors may be less likely to

Evaluate the changes in Israeli policy towards the Palestinians and Essay

Evaluate the changes in Israeli policy towards the Palestinians and account for the recognition it finally gave the PLO in 1993 - Essay Example The various wars and terrorism has made Israel adopt harsh security and military measures against the Palestinians. The emergence of the PLO as a rallying point for Palestinians gave Israel a chance to change their policy toward negotiations, instead of harsh security and military measures. Different Israeli Prime Ministers have created and implemented policy towards the Palestinians. Golda Meir, Yitzhak Rabin, and Ariel Sharon have all had unique views and policies toward the Palestinians. The Palestinians react to the policies, then the Israelis respond to their reactions through their elections of Prime Ministers. This paper will describe and evaluate Israeli policy towards Palestinians. It will also discuss why the PLO was an important factor in these policies changing, the reason for recognizing the PLO, and if recognizing and negotiating with the PLO changed the situation in Israel and the Occupied Territories. Before World War I, most of the Middle East, including Palestine was part of the Ottoman Empire for around five hundred years. Due to the oppression of the Ottomans towards the residents of Palestine, the Palestinians fought for the Allies in World War I in the hopes of liberation (Fraser, 1980, p. 2). At the end of World War I, the British occupied Palestine under the British Mandate of Palestine. During the British Mandate of Palestine, Jews started immigrating into Palestine rapidly. From the beginning, the Jews had a policy against the native Palestinians. When the Jews started coming to Palestine, they began buying land and forming communities. However, due to persecution in their former countries, the Jews created close communities. This resulted in farms, industries, and businesses for Jews only. The Jews prohibited the employment of the Arabs, which upset the local population (Lesch, and Tschirgi, 1980, p. 51). The policy of â€Å"Jew only† communities

Reasons For Failureof an Estimated 66% of all Change Initiatives Essay

Reasons For Failureof an Estimated 66% of all Change Initiatives - Essay Example Change initiatives come under different names such as total quality management, restructuring, cultural change and rightsizing among others (Ismail 2011, p. 3). The main drivers of change include mergers and acquisitions, innovation, technological change, decreased sales or market share and reorganization. Other drivers of change are globalization, a sense of urgency and the case when 75 percent of the leadership in an organization honestly gets convinced that the organization, as it is currently, is not an acceptable plan (Kotter, 1995, p. 3). However, the main motivation behind organizational change is to enable it to deal with a new and more challenging market by introducing changes to the way it conducts it activities. Despite the critical role that organizational change plays, failure to maintain significant change occurs time and again (Kotter 1995, p. 3). This is even despite the fact that a significant amount of resources is invested in such initiatives as highly talented hum an resources and high capital investment. As noted by Ismail (2011, p. 3), changes intended to target improvement of quality, enhance culture and turn around corporate collapse only end up giving lukewarm results. They assert that more than 66 percent of these change initiatives fail miserably (Ismail 2011, p. 4). The paper seeks to presents the reasons behind such high failures of organizational changes. Reasons Why Change Initiatives Fail According to Kotter (1995, p. 3), after observing various organizations – be they large or small organizations – introduce change, only a few have been successful. Most of these change initiatives fail during the course of their implementation. The basic lesson learnt from the successful initiatives is that the process of change goes through phases which require a considerable length of time. In case a step is skipped in the process of change, the organization can never get satisfying results (Harris 2006, p. 37). In addition, any m istake made during any of the steps can spell doom for the success of the initiatives. One of the major mistakes which can lead to failure of the change initiative is failure to establish a large enough sense of urgency. Every successful change initiative starts when some persons or a group in an organization assess the competitive situation, technological trends, market position and financial standing (Harris 2006, p. 38). After identifying any drawback in the performance of the organization, such individuals are able to communicate such information pointing out to the potential risks and the potential opportunities available. In organizations which go through successful change, such information is communicated in a timely manner and the organization begins aggressive measures to bring changes. However, some organizations fail right from this initial step. As stated by Cummings (2008, p. 37), people are the greatest impediment to change. Consequently, when a proposal to bring chang es to the organization are suggested, organization executives start feeling that introduction of changes can result in reduced morale among employees, the senior management will be apprehensive to such change proposed and that change may run out of control. Additionally, the executives may fear that the change could negatively affect the short-term targets of the business, that the stock prices would be negatively affected and that they can be blamed for causing

Ford Motor Company Analysis Research Paper Example | Topics and Well Written Essays - 2000 words

Ford Motor Company Analysis - Research Paper Example The liquidity ratios calculated for the year 2010 and 2011 are shown in the table above. The calculations are on the excel spreadsheet attached. Liquidity ratios show the firm’s ability to settle short term liabilities out of the liquid cash. The type of liquidity ratios calculated include; current ratio and acid test ratio. The liquidity ratios must equal to 1 or more than 1. If it is 1.00 then it implies the short-term debts are fully settled with the liquid cash. If they are less than 1.00 then it shows that the available cash cannot settle the arising short term liabilities. From the calculations Ford Motor Company has a current ratio of 0.86 in 2010 which improved to 0.96 in 2011. Though there was an improvement in the current ratio, it is still less than one which shows the company’s dilemma in dealing with its short term debts. The available cash is not enough to settle the short term liabilities (Zane, Kane & Marcus, 2004). The acid test ratio as depicted from t he calculations is also worth of discussion. In both years the acid test ratio was less than 1 which might be detrimental to the Ford Motor Firm. Though an improvement was noted from 0.47 to 0.59, the ratio was still below the threshold.Activity ratios depict the degree of effectiveness of a company in using the resources available in a manner that can promote the growth of the company. The activity ratios derived above are total asset turnover. This is an indication that the assets of the company were not utilized.

Paraphase 5 abstracts Essay Example | Topics and Well Written Essays - 1000 words

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Management in Organisations Essay Example | Topics and Well Written Essays - 3750 words

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Auditing Process and Procedures for Smackey's Dog Food Inc Term Paper

Auditing Process and Procedures for Smackey's Dog Food Inc - Term Paper Example SEC influence over the Smackey Dogs food Inc. relate to issues of independence roles for the audit team. The audit standards is one of the influences to be observed, that have to be followed in establishing the independence of auditing team involved in the audit of Smackey. The relationship between the owner’s (Kim) husband and the audit manager Pete is going to influence the disclosure and materiality of the audit contents. The fact that there is a relationship between the bank the loan is being sort and Alan, Kim’s Husband depicts a loan relationship. SEC requires ethical principles to be observed by auditors. Independence is one of the six ethical principles of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The other principles are responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of services. Section 303 of the SEC prohibits officers or directors of a company f rom manipulating, misleading, coercing or acting fraudulently towards the audit team in a manner to influence the auditor to issues financial information, knowingly or not, that the act could lead to rendering the audit immaterial. In this case, Alan obtains information from the audit manager during beers that will be shared with Kim, the owner and further Sarah who is seeking the loan. This is an issue that ought to be addressed as the result will be an adverse opinion. The underlying issues of Ben’s relationship with the bookkeeper Anita could be controversial in the resulting audit opinion. SEC elaborates on quality of disclosure and evidence. There is no proof of how far the relationship went but the reliance on the word of mouth. Mutuality of interests is identified in this case between the two parties. This is likely to jeopardize the independence of the audit staff. Over auditing of a company’s financial reports only materializes to full disclosure. However, the audit process should be within the required set guidelines given by SEC. Question two In the initial planning of the audit, the activities to be included are: an understanding of the company in terms of description and history of the company, tax issues disclosure, types of the customers, the internal audits, timing of the audit process amongst others. An assessment of the client’s business risk will be done to see whether it is achieving its objectives. The audit team should assess the risk of material misstatements arising from Smackey’s business risk. This is seen in the high wastage in Smackey’s Best Dog division that presents a lot of business risk, and therefore material misstatement risk. Performance of preliminary analytical procedures. – A comparison will be made to that of the industry. This helps in identifying the areas of high risk of materiality. Set materiality and assess acceptable audit risk and inherent risk- precise and reliable judgme nt is going to be applied by the auditor in assessing the materiality levels. Question three Stages of an audit Planning – the auditor outlines all the activities that he will follow during the entire process. The auditor should lay down his plan for the vital internal controls to be assessed. In the case of Smackey, the team should focus on: sales forecast, receivables approval and authority followed, stock taking, fraudulent dealings in the company, debts approval etc. Test of Internal control – this process follows a critical analysis internal controls of the records, procedures and processes followed in the company. The auditor should analyze the sales forecast process, be present during the stock take, and consider evaluating the control checks for stores. The weakness in the stock control is seen where the employee is stealing from the company, assessing the debts and the pending legal suits. The effects of the customers’

Chief Information Officer and Team Lead Tech Essay Example for Free

Chief Information Officer and Team Lead Tech Essay 1) The main organizational causes of the frustration that Ayishia Coles feels is that there is no clarity in her responsibility and authority within the organization, as well as with the IT and the other departments within the bank. One of the major points of frustration is the fact that there is no one defined as coordinator between the other departments and IT. Ayisha now is in the position of where she has to take on the role of deciding what happens in the company which is not making the managers of the other departments very happy. She is frustrated because solutions are expected immediately no matter how vaguely the problems are presented to the IT department. She also feels like the amount of talent which the staff house is not being used appropriately within the bank. She believes that the IT department should be allowed to do more than troubleshot and maintenance for the technology, she believes they should be able to present their own ideas. 2) First of all the problems need to be addressed and solved as quickly as possible. The first thing that needs to be done is that they need to make it clear what her position is and what exactly she is responsible for. If I were Marshall Pinkard, because Ayishia is the chief information officer, I would give her authority over the entire IT department. She will be in charge of coordinating with her team and the rest of the departments within the bank. Each department will have a technician who is responsible for is in charge of sharing important information with the manager of their department, and the rest of the department staff, they will also be asked to share any ideas they have about upgrades with the department managers. 3) I think that the organizational structure which would be the most effective for IT at FMBT would be a Traditional Vertical Structure.

Application Of Ict In Classroom Learning Education Essay

Application Of Ict In Classroom Learning Education Essay This paper synthesizes the research on teachers and students use of ICT in classrooms in Fufore Local Government area, by means of a particular importance going on improving the excellence of subject matter teaching and learning in classroom. I focus on the inner factors of power on teachers make use of, or be short of use of technology and knowledge in the classroom. My conversation attends to perceptions and values on the subject of ICT and its encouraging special effects, technological literacy and assurance levels, educational knowledge associated to technology use, and the role of ICT to learn in classrooms in Fufore. These factors are discussed in illumination of important communications and additional peripheral issues. I conclude by illustration elsewhere add up to of educational implications for primary ICT application in learning in classrooms and specialized improvement to get schooling, learning, teaching and application Of ICT within this rural area of Fufore with the ai d of this technology will be well established on the increase to help the people with perfect class room learning and teachings. Introduction In this paper, I will be focusing in the research on a rural part of Adamawa State known as Fufore Local Government Area. Fufore is a small town (a local government) located in the southern part of Adamawa State. The town is mostly dominated by the Fulani tribe of Adamawa state. Majority of them are into cattle rearing and poultry farming while a few of them are into farming. Despite their various occupation and ways of life, going to school is another priority for the people. The main aim of this research is to introduce the Application of ICT in class room learning (Ayaga 2009). The application of IT in classrooms is very important to students in the Fufore Rural area. These benefits involve attitudes towards self and towards learning. Studies have discovered that students be aware of more flourishing in school and are motivated to gain knowledge of and have greater than before character self-belief while using ICT to achieve their goals. The Internet and advanced networking technologies are relative newcomers to the classrooms, this goes a distance limiting the way the students and teachers quickly communicate (Classroom assistant). The use of ICT in classroom learning is also beneficial to teachers as well; it goes a long way making them not do some of the old ways of teaching and learning. Use of computer and Information Technologies to develop their roles in the learning development; they try to see that everything is being put to record as the systems available ensure that. Some of these educational processes will increase skilled improvement studies by taking distance learning programs, accessing educational research, and improving classroom activities and resources such as lecture procedure and educational report and records. On the other hand, application of ICT in classroom learning will bring about drastic improvements in teaching and learning in classroom and the whole of Fufore community as a whole (Classroom assistant). Methodology Mixed research method is used in this research, both quantitative and qualitative. Hence using survey data and also observations interviews and also with the aid of internet was followed to arrive. The study area is Fufore Local Government area of Adamawa State, with projected population of 1356 in the year 2010. The population consists of rural dwellers and most of its people depend on farming, crop production, and animal herding but also have the accessibility to provide their children with Good education. Most essential data for the study were collected using structured interview guide for the people and respondents and also questionnaire. The research considered were both on education teaching and learning in the various schools in Fufore. The structured interview guide was structured into 5 sections. The first section is on educational characteristics of the people and the second is on the identification and description of schools. The third section attempted to determine the extent of people participation in learning in the community. The fourth section sought to determine the motivation of people that go to school. Population and Sample The population included the people of Fufore area, where the people were categorized in groups according to their age. Questionnaires were handed out to the people of the area so as to have a specific sample to use in the study. After the questionnaires were returned, out of 1356 people only 250 (18.4%) of them handed their papers complete. Table (1) Age Number 18-28 45 29-39 50 40-50 50 51-61 40 62-72 37 73-83 28 Total 250 This Chart shows the sample collected according to age. The chart above shows the sample of the people who were used for the research. This table is showing the percentage of those who know what ICT is. Table (2) Age Yes No 18-28 55.6% 44.4% 29-39 76% 24% 40-50 80% 20% 51-61 50% 50% 62-72 48.6% 51.4% 73-83 28.6% 71.4% The result in this table is showing majority of people actually know what ICT is. As you can more than half of the first four categories know what a computer is and how it looks like, which it is a good result. Table (3) Age Yes (%) No (%) 18-28 38 62 29-39 46 54 40-50 40 60 51-61 50 50 62-72 19.5 80.5 73-83 10 90 The above result shows the percentage extent of people participation in learning in the total sample used for the study. The benefits of using ICT in classroom learning in Fufore Improved learning effectiveness The use of ICT in learning can be characterized as increasing a persons mental skills and intelligence. The remarkable use of computers in solving and in improvement of individual learning processes has change the thinking of the students in every order. The students get easy access to fast learning and awareness. Also getting ways in solving problems will become more effective for the students and more reliable (Globalà ¢Ã¢â€š ¬Ã‚ ¦). Greater access to information In this case students will have easy access to research projects and information across the whole world not only Fufore to be able to reach out for their needs and search for knowledge. The use of internet will provide them with reliable and sophisticated information on whatever information or question they come across. This will also enhance their knowledge not to local learning but further more gain more experience in every day to day activity (Globalà ¢Ã¢â€š ¬Ã‚ ¦). Increased productivity For example more efficient administration, computer grading of homework and also assessment of the students records and documents will be more efficient and secured. In the research I have revealed that students feel more successful in school and are motivated to learn and have increased self confidence when using Information Technology to achieve their goals. The Internet and advanced networking technologies are relative newcomers to the classrooms; this goes a distance limiting the way the students and teachers quickly communicate. Greater access to education via distance learning (mavccà ¢Ã¢â€š ¬Ã‚ ¦). This enables new methods to deliver education, including continuing education, to open new markets and consolidate educational institutions. Information Technology in rural settings will improve learning effectively to the people of the society; it will bring greater access to education via distance learning. For example, enables new methods to deliver education, making research, and gain more useful skill includes the make use of ICT technology products and highly developed networking technologies (Basic Skillsà ¢Ã¢â€š ¬Ã‚ ¦). Conclusion It is inevitable, that using ICT in classroom learning will become much more persuasive and convincing to education in the rural area of Fufore. For better or worse, it will also affect how students learn; it might all depend on their home upbringing and the kind of friends they might associate themselves with. Its impacts must be well thought-out in provisions of usual development of a program of study to provide students with the lessons and techniques that they will need in their future ambitions. Also with the aids of these technologies to the societies, they can now with ease of access satisfy their wants which is part of the human nation. The world is changing at fast rate and the whole thing is technical, technology is being used to run our daily activities, hence, ICT remains a tool that must be used properly and the role of ICT should be well established in classrooms for learning in Fufore rural area. I can confidently say that the presence of ICT is of the better and has d one less harm than good to the entire human race of people of Fufore (Classroom assistant).