Abuse of power leads to conflict Free Essays

We swing our power like a club and the world bides its time until our Ignorance strips us of our glory. Stack Abuse of power refers to the unwarranted use of authority. A person or group of people who abuse power, unjustifiably use their authority to exploit or harm those under their care or influence, or allow exploitation and perhaps harm to occur through lack of action. We will write a custom essay sample on Abuse of power leads to conflict or any similar topic only for you Order Now These powers can range in form, social position, physical strength, knowledge, technology, weapons, wealth, or the trust that others have in them. It is evident from both history and in the current Edie, that people in places of power are often associated with misuse of their power. But does abuse of power lead to conflict? Or does conflict lead to abuse of power? One could say It goes both ways. The most ghastly abuse of power is quite possibly neglect of children. The mother and or father are in a position where they should be giving their child or children everything they possibly can, but instead choose not to. They take only for themselves, and leave nothing for their offspring. Michelle Unguent was charged with murdering her Infant daughter, Thy, by leaving her In a car In outer Melbourne on a tot November day. It was said that she had repeatedly left the child in her car, sparking arguments with her own mother regarding the level of care she was exerting for Thy. Michelle was in a place of power, she was responsible for the well- being of her offspring, but yet she abused her power, leading initially to conflict with her mother and ultimately, the death of her little girl. Quite often we see religious ministers misuse power for their own personal pleasure. In Australia there are over 100 cases where Catholic priests have been charged for ex offences against minors! The misuse of social position, physical strength and trust have been used on numerous occasion for the religious leaders to sexually satisfy themselves. The victimized children would feel uncomfortable and violated, if they were old enough to understand that It was wrong. Bishops and Cardinals abused their position to protect the priests, to save the churches Image. They simply moved the priests on to a new place of practice rather than naming and shaming, allowing the exploitation to continue. At no point did any of the people in places in rower step forward to protect the children. No one wanted to prevent future conflicts by creating and uproar at the time when minors most needed it. They abused their power to allow the abuse of other powers to continue, they encouraged the conflicts. TLS causes a conflict within the child as they grow up, they may question their own self worth and they could potentially become mentally and emotionally unable to function properly in a sexual relationship. Not only has the trust of the child been violated, the parents and guardians who willingly placed their loved one n their care have been let down and their trust, also, been broken. This particular abuse of power is one that creates further conflict by limiting the amount of trust people will put into churches and people of religious order, particularly those of Catholic denomination. rower to disadvantage someone else. Over the course of Sadism’s 42 year reign, he kept his family placed in high national political standing. He gave his oldest son the job of becoming a dominant face of telecommunications, while another son was the head of national security. Caitiff was a nepotism; misusing his power to give advantage to his family, rather than those of the general public. I n a sense, he disadvantaged the country by having a heavily weighted national political front to people who share his opinion. Everyday people use their power to exploit others for personal gain. We see it in many forms, but one that is quite distinct is human trafficking. Human trafficking is the trade in which humans are used sexually exploited or are used for forced labor ad sometimes for marriage. It is clearly an abuse of wealth, they take advantage of people in poverty. The victims simply cannot but their way out of it, especially if they are trafficked to pay of a debt. Human traffickers abuse the power of wealth. They create conflict with the law and the human race. They break the unwritten rules of humaneness, by seeing people simply as commodities and then denying them their basic human rights. Money is power. Book Harm is a clear example where power is abused. These people were not allocated their power, they stole it. They pressured their way into a negative place of rower through violence and the infilling of fear. They have explicitly stated they Will sell women’. They have not only misused their power of wealth and weapons, he has greatly abused the asset of his illegally gained women. If this group of men are not pursued and made accountable, what message does it send to the world about the value of women if they get away with it? Not a very good one obviously, women in these countries are generally treated as objects, and breeders. They are often promised to older men at young ages and sometimes before birth. Most are unable o do anything of their own desire but rather only as their husband wishes, and if he is denied, he may do whatever he so chooses to punish her. The fact that a large number of young girls were taken without anyone speaking a word upon the occurrence of the crime; simply supports the general ideals of this particular culture, women aren’t worth more than simply a sum of money. These men are allowing the rest of the world to look upon their actions and feel a certain amount of disgust, if they are not found and or punished, people internationally will start to worry, enduring where it is safe to be anymore. Thus there is a conflict. Their abuse of the power of money, weapons and assets creates a conflict of security. Abuse of power and conflict go hand in hand. Whether it be abuse of power causing conflict, or the conflict leading to the abuse of power. People misuse their power everyday. The power of trust, money, assets, weapons and the like. It happens in everyday life, and our history as a race is littered with it. We use our power to our advantage and we exploit others. Sometimes we turn a blind eye, using our power to cause the conflict. How to cite Abuse of power leads to conflict, Papers

Business Communication and Business System Comparison

Question: Discuss about the Business Communication and Business System Comparison. Answer: Introduction All the businesses of the world vary in their capacities. They are not created equal and neither are their working procedures similar. What may be a regular practice for one organization may be a unacceptable for the other. The size of an organization determines its functioning and way of work. There is a huge difference between a small and a large organization and in their business network and its complexity. In Australia, small and medium sized enterprise is any business that has less than 200 employees regardless of their revenues generated. In this research we have studied a large organization and its components and working and compared it to that of a comparatively small organization (Ingram, 2017). We have studied the way they conduct their business, studied their hierarchy and their organizational communication practices. This will give us an in-depth understanding of effective ways of communication in a small and large organization. The large organization, we have selected fo r the research is Apple Inc. which is an American multinational technology organization and the small business chosen to analyze is Snagajob which is a website for job search headquartered in America (Johnson Phan, 2012). We have studied the organizations and their global footprint, their business type, products and services provided by them, their organizational goals, mission, vision, their risk taking ability and their potential for further growth. Snagajob is a search engine for jobs having its headquarters in Richmond, Virginia. Founded on 17th October 1999 by Shawn Boyer, this organization has been included in the Fortune magazines great places to work list for last eight consecutive years. It has also been named in Deloittes Fast 500, a lust of the fastest growing technology, life sciences, media, telecommunication and clean technology companies in America (Deloitte, 2009). The founder of the organization Shawn Boyer has been the CEO of the organization since its inception in 1999 till 2013. In April 2013, Peter Harrison was made the CEO of Snagajob and has been serving as the same ever since. Shawn Boyer was awarded with the title of Americas small business person of the year in the year 2008 by the Small Business Administration for starting up with the organization and leading it to a national employment network. Snagajob is a privately held organization and it has raised over $141 million from the investors all over the world. The prominent investors include Adams Street Partners, CB capital, August capital, Baird Venture partners, Rho Acceleration etc. As of December 2016, Snagajob is employing about 380 people and has more than 75 million people registered on their website at over 3 hundred thousand locations all over the world (Snagajob Team, 2017). The mission of Snagajob is to put people in right-fit positions so that they can maximize their potential and live more fulfilling lives. And their vision is to create a world where anyone can get work or the workforce that they want, wherever and whenever they want. Currently operating from four different sites in Richmond, Washington DC, Charleston and Oakland, They have a strong workforce headed by Peter Harrison. The Chief Operating Officer is Jocelyn Mangan and the Finances operations are headed by Keith Haas. They have an assorted clientele that constitutes of organizational customers ranging from caf and restaurant retail services, automobile industry, real estate, healthcare, manufacturing plants to management consulting organizations. Their focus area is matching the candidates with employers within minutes by creating quality connections. They are able to carry this out by sourcing, hiring, training and scheduling the workforce for the right workplaces. Although based in Am erica, the organization has both individual and organizational customers from all over the world (Wiley, 2007). The Apple Inc. that was formerly known as Apple Computers was incorporated on 3rdJanuary 1977. It is a designing, manufacturing and marketing organization for mobile communication devices, media devices, computers and portable digital music players (Team, 2012). The major segments of the organization are divided into America, Europe, China, Japan and Rest of Asia Pacific. Along with the devices, the organization Apple Inc. also sells an array of software, services, accessories and third-party content and applications. The products of the organization include the iPhone, iPad, Mac computers, iPod, Apple watch and Apple TV. The organization Apple was founded by Steve Jobs, Steve Wozniak and Ronald Wayne in April 1976. They began their operations to develop and sell personal computers. Apple Inc. is the worlds largest information technology organization in terms of revenue and largest technology company in the world by total assets. It is the second largest mobile phone manufacturing or ganization in terms of the number of phones manufactures following only Samsung and in the year 2014, Apple Inc. became the only US organization to be valued at over 7 hundred billion Dollars (Lazonick Tulum, 2013). Apple Inc. is employing over 115,000 people working full time. Apple enjoys an extremely high brand loyalty and popularity among all age groups and all across the globe. Apples mobile phone range iPhone accounts for more than 60 percent of its total sales. The tablet computers iPad account for another 10 percent of their sales and the rest of their products like iMac desktop, iTunes store, iCloud, Apple watch and Apple TV account for the rest. Apple Inc. manufactures some of its products in Ireland and the US, but most of the manufacturing is outsourced to FoxConn that is a manufacturing industry operating in Asia. While the US accounts for 40% of sales of Apple Inc., the Europe and Greater China region of the organization each account for a quarter of the sales revenue . Apple Inc. has more than 500 Apple Retail Stores across the United States and 20 more nations. Outside of the United States, China and Canada are the largest retail store markets for the Apple Inc. They sell the products through their own retail stores and website. In addition to that, indirect sales channels are also used to sell the products like resellers, third-party retailers, telecom network carriers etc. The direct selling accounts for only about 25% of the totals sales and 75% of the product sales take place through their indirect channels. The comparison made The small and large businesses vary in terms of workforce, resources and ways of communication. All organizations work on the same principle of arranging people in a hierarchy and run processes for getting the work done in an organization. The organizational hierarchy charts may vary from one organization to the other, but the broad functioning remains the same. We cannot point out the differences and tell that which one is better than the other, but we can always study the dynamics and adapt the good things from each to make the functioning and organization in a firm even more efficient. Small organizations like Snagajob that have a fraction of employees as compared to gigantic firms like Apple Inc. varies in not just the job functions but also the culture and organizational structure. Bigger organizations are generally more bureaucratic, as compared to medium and small firms. They have more elaborate rules and procedures that are to be followed and the matrix of a small organizatio n is generally simpler and easier to navigate. In a small organization, people, although have designated tasks to do, but they get an exposure to a wider variety of functions and roles. In a large organization, the rules are more formal and well defined (Varttala, 2010). Also, the rules for a small business are more flexible and less stringent that generally leads to more work life balance for people working in small organizations like Snagajob. However, with innovation and creativity as its core values, Apple Inc. is more adaptive of flexible rules and gives its employees the benefits at par with those received at a small close knit organizational structure. Bigger companies tend to give its employees an opportunity to hone their skills and develop specialization in specific roles and fields (Jaitapker, 2013). They have more opportunities and a scope for much longer association with the employee by providing opportunities for growth and development with programs like job rotation, job enrichment etc. The businesses leverage the information technology and its application in firms functioning in different ways. This depends on their size and number of employees working for them. The bigger organizations depend upon the specialized skills of their members with the best of the lot leading the different functional divisions, however the small and medium businesses generally do not have this advantage. But regardless of the number of employees in the organization, communication is the basic need for all. The instructions and policies need to be communicated to the organization from the top to the lower level of the organization and the feedback, enquiries and grievances of the employees need to be communicated from the lower to the top level of the organization. This communication that takes place in any business organization is known as business communication. Without effective communication taking place in the businesses, it is impossible to get the work done in a systematic and plan ned manner (Sawayda, 2011). Communication also helps in avoiding conflicts, misunderstandings and problems within the organization. A good communication channel is must for a business to run smoothly and in an effective manner. Good communication channel also makes delegation of tasks and responsibilities effective, increase the productivity of the organization maintains harmony in the business and make the work place enjoyable. In order to have effective communication channels and have a good communication system in an organization, regardless of its size, it is important that the organization takes care of the following- There must be minimum distraction and ensure the communication is two-way. Organizational meetings that are infamous for being the biggest time wasters, must be short, having defined goals and agendas and planned well in advance. The organizations must also ensure that the feedbacks given in any form from the customers, suppliers, clients or the employees are taken seriously and action is taken in a timely manner whether it is rewarding or punitive (UTZ, 2012). Today, even small organizations are increasingly making use of technological advancements in the communication field. They are including technology to communicate with their stakeholders and this has brought about a revolution in the way business is being done. Business is carried out through internal telecom systems that helps in quick exchange of information in a reliable manner. This happens without any information exchange charges and the only cost that the organization has to bear is the installation cost, which is very small in comparison to the service provided by the system (Eko, 2012). The second revolutionary tool that has taken the business communication by a storm is the internet. The internet has revolutionized the way we communicate not just within the organization, but also without stakeholders and customers. It has provided us with the fastest, cheapest and most effective way of communicating. It helps in removing the time lag and the difference between the time zone of different countries has also become insignificant with the internet revolution. In Snagajob since the number of employees is limited, the communication is easier to do and manage. The important instructions are conveyed through emails and mobile phones within and across the departments. All the organizational heads report to the Chief executive officer of the organization and the board of directors practice collective decision making. Being an online community, the communication relies heavily on the internet and electronic media. They also have dedicated pages on various social networking websites to make them more approachable and customer friendly. Apple Inc. is a world leader amongst the organizations worldwide. Their organizational structure is said to be the key factor in the organizations success. The culture and organizational hierarchy of Apple Inc. is effectively developed and it is made to accelerate innovation and transparency. This is visible in their products and services as well. Apples organizational structure and communication channels hold the values of excellence, creativity, innovation and secrecy close to the core. They also believe in constantly modifying their practices and organizational structure to keep up with the changing times and employee expectations (Roberts, 2009). The pursuit of excellence, creativity and innovation makes apple the world leader that it is today. The secrecy and ability to surprise and take risks helps Apple Inc. in protecting the negatives of espionage and poaching. This also helps apple in building up on the curiosity of the public, thus increasing the popularity and word of mout h publicity. Apple promotes communication between the employees through the internal communicator application. All the employees working in Apple Inc. have an access to it and can communicate freely. This ensures a two-way communication between employees, board of directors and the top management. Apple believes that it is extremely important for the employees to voice their opinions, concerns and ideas. The team Apple Inc. has always been open to suggestions about the functioning of the organizations, products, services and their production methods. Random audits are conducted in the retail stores and supply chains to ensure the implementation of the best practices and communication of the concerns of the employees. Regular meetings are held with the stakeholders to obtain pertinent information regarding the brand (Royal Melbourne Institute of Technology, 1998). Monthly newsletter that contain accomplishments of the employees and the organization and trends of the current practices are published and made available to the employees to have a stronger connect with them, but secrecy regarding the product development and production practices prevails all communication practices in Apple Inc. They have code names for products being developed and have total control over the information being exchanged over the internet and official phones. They keep a track on the social media platforms, blogs, communicators and messages to ensure absolute discretion in the information being communicated. They take the feedback very strongly and work is compared to and judged by not just the managers but also the peers to make sure only the top quality products hit the market and brand apple is able to maintain the huge mass following. The communication in the organization has been that of a closed nature. Honesty, respect, confidentiality and compliance are the four pillars of communication policies of Apple Inc. Based on these principles, Apple Inc has developed a communication system to exchange information with their stakeholders. This is well understood and emulated in their day to day working by all Apple employees ranging from the top management to the floor staff. But the success of apple stems from the innovative and remarkable products that are launched by them and the uniqueness of these will be lost without taking the necessary steps to safeguard the confidential informa tion against the leaks (Hamel, 2017). The type of business being carried out by Snagajob varies on various levels. The biggest difference between the two is the size of the organization. While Snagajob has just about 400 employees working for it, Apple Inc. has a work force of 115,000 dedicated Apple employees. Snagajob is a service provider and they provide employment services to the individuals and organizations. They provide with the information of available jobs for the individuals looking for one and make available talented workforce to the organizations looking for the same. It is an online portal which is a database of information providing employment services. Apple on the other hand, in addition to online services and applications like iTunes and iCloud, have the products as the prime focus of their business. Their signature product iPhone brings about 60% of the sales revenues of the organization. It is a very large organization spreading its facilities across the globe (OECD, 2009). Conclusion On studying the organizational culture and internal communication processes of both organizations, we came to know about the differences in operations and functions of an organization as small as Snagajob having a workforce of only about 400 people and that of Apple Inc. employing 115,000 people. Snagajob is a search engine for jobs, that is headquartered in America and has customers in the form of individuals looking for jobs and organizations looking to hire talented individuals. It is an organization that works over the internet and the customer base is spread across the world, but a majority of their customers are from the United States. They have four offices that are all located in different parts of the United States. Their internal communication process is simple and takes place through mails and messaging applications. The information is communicated from top down and bottom up very easily due to the limited number of employees in the firm. The communication structure of the organization is very transparent and not complex (Letourneau Letourneau, 2011). The communication in this forms will rely heavily on the internet being an online search engine. One only has to become a member of the website to have access to information like job openings and available candidates for the job. The grievances and complaints of the customers and employees must also be easily communicated to the top management due to the simple communication structure. On the other hand Apple Inc. is a gigantic organization with operations and production facilities all over the world. Their manufacturing is primarily outsourced to FoxConn that is located in Asia. They have their retail stores and corporate offices all over the world. Their communication process is complex and contains a lot of channels and layers to it. Their commitment to keep the information regarding the products and services a secret only adds to this complexity. Their internal business communication is closely mon itored by the IT teams and their officials. The people working at Apple Inc. are made to sign contracts that prohibit them from sharing any information related to the organization and its working out in public. They value innovation and creativity and promote thinking and ideas outside the box (Hooker, 2008). They pursue excellence in both product development and functioning of the organization. Thus the organizational policies and structure is not made public. They have their own ways of monitoring the competitors and stay one step ahead in the race with them and please their loyal customers at the same time. They publish annual reports for the stakeholders and newsletters for the employees to keep them in the loop about the required information. The motive is to share only what is required and keep a tab on what is being communicated. The internal and external policies at Apple Inc. are quite strict and they have zero tolerance for information security breach. References Deloitte, 2009. Deloittes 2009 Technology Fast 50: Annual ranking of the fastest growing technology companies in North America, Available at: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/technology-media-telecommunications/us-tmt-2009-fast500-winners-020515.pdf Eko, L., 2012. New Media, Old Regimes: Case Studies in Comparative Communication Law and Policy: Lexington Books, Available at: https://books.google.co.in/books?id=cHItD1p8dyoCdq=apple+inc+communication+policy+pdfsource=gbs_navlinks_s Hamel, G., 2017. The Difference Between Big Businesses Small Business, Available at: https://smallbusiness.chron.com/difference-between-big-businesses-small-business-35285.html Hooker, J, 2008. Cultural Differences in Business Communication, Available at: https://public.tepper.cmu.edu/jnh/businessCommunication.pdf Ingram, D., 2017. Organizational and Structural Differences Between Small and Large Businesses, Available at: https://smallbusiness.chron.com/organizational-structural-differences-between-small-large-businesses-10678.html Jaitapker, N., 2013. The Apple Store Refreshing Fearless Feedback: A Strategic Communication Plan, Available at: https://nabeeljaitapker.files.wordpress.com/2013/01/apple-strategic-communication-plan.pdf Johnson, K. Phan, H., 2012. The Innovative Success that is Apple, Inc., Available at: https://mds.marshall.edu/cgi/viewcontent.cgi?article=1420context=etd Lazonick, W. Tulum, O., 2013. Apples Changing Business Model: What Should the Worlds Richest Company Do with All Those Profits?, Available at: https://www.theairnet.org/files/research/WorkingPapers/LazonickMazzucatoTulum_AppleBusinessModel_AIR-WP13.0701.pdf Letourneau, B. Letourneau, C., 2011. Accessible Information and Communication: A Guide for Small Business, Available at: https://www.oaa.on.ca/images/docs/1311167633_AIC_Guide_GuideforSmallBusiness.pdf OECD, 2009. Small businesses, job creation and growth: facts, obstacles and best practices, Available at: https://www.oecd.org/cfe/smes/2090740.pdf Roberts, P., 2009. Differences between large and small firms application to oil leasing policy, Available at: https://www.mcleveland.org/working_papers/Differences_Between_Large_and_Small_Firms.CV.pdf Royal Melbourne Institute of Technology, 1998. Small business and electronic commerce: An Australian survey: RMIT, Available at: https://mams.rmit.edu.au/7zg84s7cucfq.pdf Sawayda, J., 2011. Apple Inc.s Ethical Success and Challenges, Available at: https://danielsethics.mgt.unm.edu/pdf/apple%20case.pdf Snagajob Team, 2017. We're Snagajob and we're here to work for you. [Online] Available at: https://www.snagajob.com/about/ Team, A., 2012. Apple: Company Overview, Available at: https://www.simpletense.com/assets/files/apple.pdf UTZ, C., 2012. Guide to social media: Risks and opportunities for business, Available at: https://www.claytonutz.com/ArticleDocuments/178/Clayton-Utz-Guide-To-Social-Media-Risks-And-Opportunities-For-Business-2013.pdf.aspx?Embed=Y Varttala, T., 2010. Challanges and successes in multicultural corporate communication: HAAGA-Helia, Available at: https://www.haaga-helia.fi/sites/default/files/Kuvat-ja-liitteet/Palvelut/Julkaisut/challenges_and_successes.pdf Wiley, 2007. Information and communications technology (ICT) in small business, Available at: https://www.wiley.com/legacy/Australia/PageProofs/BUS_MAN/1_2/KC_VCE_BusMgmnt_U12_3E_c07__WEB.pdf

Just for Feet free essay sample

But turn to inventory turnover rate, the number was quite terrible for a retail company. Compare to average number of the industry which is around 2. 8-3. 2, JFF’s faced a serious difficulty on inventory turnover, which led to a potential risk in generating profit. Also the return on assets and equity were below the competitors in the market, and the time interest earned declined very fast during 1996-1998, means that the quality of financing activities was poor. * High-risk financial statement items: For 1998 audit, there were several factors should be carefully concerned. The first was the number of inventory. JFF’s inventory in 1998 consisting more than half of the company’s total assets, which was a high risk factor and need more efforts on physical confirmation and valuation. The second audit red flag was the negative cash flow. The common cash flow for a retail company should be positive and this is especially true for those large, well established ones. We will write a custom essay sample on Just for Feet or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page So JFF’s situation made it stand out in the industry, and the audit process should focus on this abnormal fact. Moreover, the dramatic increases in debt and the rising of accounts payable should also be considered and require extra audit attention. Q2. Identify internal control risks common to large, high-volume retail. How should these risks affect the audit planning decisions for such a client? Generally speaking, the most possible internal control risk to large, high-volume retail stores is that about inventory. How to count it and value it accurately is always the issue that auditors should concern most. The audit team should examine the company’s period physical count records and perform year-end inventory count by themselves to ensure the accuracy of inventory number. Also, another very important risk area that auditors should pay attention to is the cash accounts. The audit procedures designed to examine whether the financial figures are fairly stated should adjust to adapt to the specific company base on its overall business environment and operating characteristics. In addition, retail companies always adopt cost leadership strategy which minimizes operating expenses. This will result in inconsistency in policies because of decentralization and high employer turnover rate because of low human resource expense, and both these factors will accordingly increase risk of accounting errors or frauds. In order to issue opinion properly for a retail company, auditors should plan appropriate audit test focus on these high risk areas. Q3. Identify inherent risk factors common to businesses facing such competitive conditions. How should these risks affect the audit planning decisions for such a client? Intensively competitive business environment will increase the management’s pressure and thus increase the inherent audit risk of the company. In order to satisfy shareholders or investors, management maybe commit fraudulent financial reporting to cover the company’s worsened operation conditions. In this situation, audit planning should have certain procedures to test the opportunities whether management can commit fraud, such as inquiries of management and employers to establish an overall understanding of the client’s strategies and business, industry and economic environment and competitors’ situations. Also another risk factor that will increase the company’s inherent audit risk is the situation of its cash flow. If a retail company has a negative cash flow which means it not generating enough cash to maintain its operations, the risk of misstatement will accordingly increase. As stated in Q1, auditors should spend more efforts on examine the cash accounts if the cash flow of the company shows some abnormal signals. Q4. Identify the audit risk factors present for the 1998 audit. Rank 5 factors that were the most critical to the successful completion of that audit. Did Deloitte auditors responded appropriately to these factors? * Management pressure under highly competitive business environment. * Large inventory size (more than half of total assets) and low inventory turnover(less than half of the industry average). * Unusual financial reporting â€Å"treatments† such as vendor allowances and income control. * Continuing negative cash flow. * Drastic increase in overall debt during the past three years. * Decentralized business. * Low return on assets and equity. The audit risk factors stated above are in my opinion in descending order of importance to the 1998 audit of JFF. First, the management tone is always the critical aspect whether a company will or will not commit a fraudulent financial reporting. If the management is under high pressure in a highly competitive market at the same time has the opportunities to access inappropriate behaviors, it will result in high possibilities that this company conduct intentional misstatement or omission of adequate disclosure in financial statements. And in the JFF case, the unusual facts such as the low inventory turnover and continuing negative cash flow and dramatic increase in debt are also the areas should be pay enough attention to complete a successful audit. Always these unusual facts will increase the difficulties of the company’s operation sustainability, thus let to high risk of accounting fraud activities happening. To some extent, Deloitte auditors did try to complete professional audit for JFF and adopt several tests to finish this process properly, but on the other hand, they failed to respond enough to the dwindling cash and increased debt. They also failed to discover the fact that JFF’s business consistently grow despite of continuing negative operating cash flows in more than three years. These are all the unusual facts for a well-established and high profit retail company. So in my opinion, Deloitte auditors failed to respond appropriately to all possible audit risk factors, and thus led to their failure in the audit process of JFF. Q5. How would you have responded when being asked to send a false confirmation to Deloitte Touche? Before responding, identify the parties who will be affected by your decision. Commonly, all the parties that involved in the company’s business will be affected by booth income if it is false stated. Actually, this is an intentional manipulation of financial statement which will not be accepted under GAAP and related law. Shareholders, investors, vendors and suppliers, customers and company’s employees all will be affected if this false booth income was stated and thus led to certain punishment or penalty on JFF and ultimately caused the company went out of business. If I was in the position of Thomas Shine in this case, I would say no to Don-Allen Ruttenberg. This is simply because as an auditor, I should preform professionally and comply with AICPA Code of professional conduct. It is not allowed to make false financial statement confirmation when I was clearly know what is happening. This may cause some trouble to my career in the short term like I might lose this client or so, but I believe doing the right thing will ultimately benefit me in the long term career development.

Au Cas Où - French Expression Explained

Au Cas Oà ¹ - French Expression Explained The French expression Au cas oà ¹ (pronounced [o ka oo], note that there is no liaison between cas and oà ¹) literally translates  to in the case where Explanation and Examples The French expression au cas oà ¹ is exactly equivalent to (just) in case in English. You can use it in front of a subject plus verb in the conditional, in which case its register is normal to formal. The more interesting - and informal - usage is when its tacked on to the end of a sentence. If you dont already use au cas oà ¹ regularly, you soon will.   Ã‚  Ã‚  Au cas oà ¹ il rentrerait avant nous, je vais lui laisser un mot.  Ã‚  Ã‚  (Just) in case he gets home before us, Im going to leave him a note.  Ã‚  Ã‚  Apporte un parapluie, au cas oà ¹ il pleuvrait.  Ã‚  Ã‚  Bring an umbrella, (just) in case it rains.  Ã‚  Ã‚  Apporte un blouson, au cas oà ¹.  Ã‚  Ã‚  Bring a jacket, just in case. Synonymous Expressions For au cas oà ¹ conditional: dans le cas oà ¹des fois quepour le cas oà ¹ For the informal au cas oà ¹ at the end of a sentence: tout hasardpour le cas oà ¹

Building the Nation Future Leaders

Ma’am and Sir, Good morning! With my great desire, to be one of the guest speakers at today’s event; I accept the challenge and invitation of the teaching staff of this institution to challenge everyone today! It is a great privilege and opportunity for me to speak in front of you as a challenger of your mind and hearts to give an inspirational message that will challenge everyone today! You truly deserve to give pride to yourself as you step into another ladder of your success. It’s been unforgettable event that we should reminisce every now and then the significant marked of our lives as we give priority to our achievement in the field of learning. We bind us one today to celebrate the fruit of our sacrifices; your unsung hero shows their unfading support behind your success as they watch you to recognize this day, your ever loving teachers honored you for the commendable appreciation of your great work during learning process and the person who is one way of molding your life interest and being proud to yourself that you have done the great job in schooling. Our Theme: â€Å"Building the Nation Future Leaders through the K to 12 Basic Education Program or the K to 12 Basic Education- Tungo sa Paghuhubog ng mga Makabagong lider ng Bansa. I would like to talk first about the program of Department of Education in order for us to understand well the message of our nation for us as a stakeholder of change. The K to 12 Program covers Kindergarten and 12 years of basic education (6 years of Primary Education, four years of juniors High School, and another two years of Senior High School) which provide our learners to undergo suffici ent time for mastering the concepts and skills presented during learning process. Enhance the abilities and capacities of our learners, and prepare our graduate to higher education, job employment, and business or entrepreneurship. The K to 12 Basic Education Program is a key chain to success because it helps our graduates to become ready and more successful to go in their different paths, Maybe some them will proceed to tertiary education, for employment, or do a business. We strongly believed that this changes in our Educational Program will affect our way of living, to give us hope for a better future because our young leaders equipped with different skills in different learning areas, trained and prepared them to become an agent of change; Formal Education will make us living if we seized the right opportunity given to us. Let us work hand in hand for the betterment of our future, Let us let other known about this program, and encourage them to have a full support in achieving our Country’s progress. You as a graduate have a vital role to strengthen your great potential to become a partner of change. You will be one of the backbones of our K to 12 graduates sooner and later know that you will have to deal with changes, both big and small, continually. Be prepared to be flexible and to adopt as needed. Here are the three things to consider on becoming more successful in achieving our goals in life and to become a productive leaders someday: 1. Heads-up to your great potential. Sometimes, we may not realize the essence of our abilities. But there’s a gift given to us by our omnipotent master to give our full potential to become the most successful person. We may become successful beyond of our wildest dream. You should know yourself better, Identify your strength and weaknesses and facing the real you. The achievement of your goal is assured the moment you commit yourself to it and believe that you can do something. The first thing that we need to consider is to open your eyes to your great potential by setting your mind and goals in life. Mind setting (power of imagination) is a tool for showing your potential to become great individual for the next days. Because of it, you can now set your goals in life. Some great person believed that goal is vital. â€Å"People with goals succeed because they know where they’re going. † According to -Earl Nightingale. â€Å"The achievement of your goal is assured the moment you commit yourself to it. † -Mack R. Douglas. Formal education will make you a living. Self-education will make you a fortune. † â€Å"Unless you change how you are, you will always have what you’ve got. † â€Å"We all have two choices; we can make a living or we can design a life. † I want you to â€Å"Take up one idea and act on it. Make that one idea your life. Think of it, dream of it, and live on that idea. Let the brain, muscles, nerves, and every part of your body be full of that idea and leave all other ideas alone. This is the way to success. † According to SFI Rules to Success; setting goals is so easy to do, yet 95% of people never set goals. They just never take the time. And who do you think are the most successful, highest-earning people in the world? The 5% group of course! If you want to be in the 5% group, don’t even think about ignoring goal-setting! 2. Begin with realistic plan (winning starts with beginning). If you sealed with something and you fell not moving on your way, start to get started and start whatever you had right now. There’s no perfect time to wait, do the best job you can and always keep learning and moving ahead. Who among you here have a Facebook account? What is the first thing you do in getting connected with that social networking? Just to sign up and get started, right? â€Å"You don’t have to be great to get started, but you have to get started to be great. † -Les Brown, â€Å"Everyone who got where he is had to begin where he was. † -Richard L. Evans. â€Å"Failing to plan is planning to fail. † â€Å"Without goals, and plans to reach them, you are like a ship that has set sail with no destination. † -Fitzhugh Dodson â€Å"Most people have no idea of the giant capacity we can immediately command when we focus all of our resources on mastering a single area of our lives. – Anthony Robbins. â€Å"Nothing can add more power to your life than concentrating all your energies on a limited set of targets. â€Å"- Nido Qubein. â€Å"What you choose to focus your mind on is critical because you will become what you think about most of the time. â€Å"- Noel Peebles We cannot become successfu l in aiming at something, if we are trying to do many things just for once. We should be realistic in our planning and concentrate your thoughts upon working hand in hand. As they say, chase two rabbits and you’ll catch neither! â€Å"Success demands singleness of purpose. – Vincent Lombardi â€Å"No life ever grows great until it is focused, dedicated, disciplined. – Harry Emerson Fosdick. 3. Live with your goals and persist until you win. We don’t need to invest so much to earn something and to pay for our reward. â€Å"Success seems to be connected with action. Successful people keep moving. They make mistakes, but they don’t quit. â€Å"-Conrad Hilton. â€Å"It’s when things get rough and you don’t quit that success comes. † â€Å"Other people and things can stop you temporarily. You’re the only one who can do it permanently. -Zig Ziglar Don’t let little problems upset you. Concentrate on the positivesâ⠂¬ ¦ and the â€Å"big picture. † Also remember that the only thing that will never change is that there will always be changes (especially in today’s rapidly evolving world). Don’t let changes upset you. Know that you will have to deal with changes, both big and small, continually. Be prepared to be flexible and to adapt as needed. â€Å"Learning is very fun and lifelong process† which I always emphasize in the field of learning because it awakens our interest to learned. At your youthful stage, there is an eagerness to learn in every chance as you participate inside the class. Your teacher taught you so much how to become smart, how to behave, how to learn, how to work effectively, how to perform a task and know how to accept student’s responsibility. I know each one of you possess a precocious gift from God. Who among you here wants to be a Doctor, Nurse, Lawyer, Engineer, Military, Teacher, or a President? Then don’t stop learning. ALWAYS REMEMBER THIS THREE WORDS: DON’T STOP LEARNING! ANDEA, ISIDRO JR B. KABACAN WESLEYAN ACADEMY HIGH SCHOOL DEPARMENT Building the Nation Future Leaders Ma’am and Sir, Good morning! With my great desire, to be one of the guest speakers at today’s event; I accept the challenge and invitation of the teaching staff of this institution to challenge everyone today! It is a great privilege and opportunity for me to speak in front of you as a challenger of your mind and hearts to give an inspirational message that will challenge everyone today! You truly deserve to give pride to yourself as you step into another ladder of your success. It’s been unforgettable event that we should reminisce every now and then the significant marked of our lives as we give priority to our achievement in the field of learning. We bind us one today to celebrate the fruit of our sacrifices; your unsung hero shows their unfading support behind your success as they watch you to recognize this day, your ever loving teachers honored you for the commendable appreciation of your great work during learning process and the person who is one way of molding your life interest and being proud to yourself that you have done the great job in schooling. Our Theme: â€Å"Building the Nation Future Leaders through the K to 12 Basic Education Program or the K to 12 Basic Education- Tungo sa Paghuhubog ng mga Makabagong lider ng Bansa. I would like to talk first about the program of Department of Education in order for us to understand well the message of our nation for us as a stakeholder of change. The K to 12 Program covers Kindergarten and 12 years of basic education (6 years of Primary Education, four years of juniors High School, and another two years of Senior High School) which provide our learners to undergo suffici ent time for mastering the concepts and skills presented during learning process. Enhance the abilities and capacities of our learners, and prepare our graduate to higher education, job employment, and business or entrepreneurship. The K to 12 Basic Education Program is a key chain to success because it helps our graduates to become ready and more successful to go in their different paths, Maybe some them will proceed to tertiary education, for employment, or do a business. We strongly believed that this changes in our Educational Program will affect our way of living, to give us hope for a better future because our young leaders equipped with different skills in different learning areas, trained and prepared them to become an agent of change; Formal Education will make us living if we seized the right opportunity given to us. Let us work hand in hand for the betterment of our future, Let us let other known about this program, and encourage them to have a full support in achieving our Country’s progress. You as a graduate have a vital role to strengthen your great potential to become a partner of change. You will be one of the backbones of our K to 12 graduates sooner and later know that you will have to deal with changes, both big and small, continually. Be prepared to be flexible and to adopt as needed. Here are the three things to consider on becoming more successful in achieving our goals in life and to become a productive leaders someday: 1. Heads-up to your great potential. Sometimes, we may not realize the essence of our abilities. But there’s a gift given to us by our omnipotent master to give our full potential to become the most successful person. We may become successful beyond of our wildest dream. You should know yourself better, Identify your strength and weaknesses and facing the real you. The achievement of your goal is assured the moment you commit yourself to it and believe that you can do something. The first thing that we need to consider is to open your eyes to your great potential by setting your mind and goals in life. Mind setting (power of imagination) is a tool for showing your potential to become great individual for the next days. Because of it, you can now set your goals in life. Some great person believed that goal is vital. â€Å"People with goals succeed because they know where they’re going. † According to -Earl Nightingale. â€Å"The achievement of your goal is assured the moment you commit yourself to it. † -Mack R. Douglas. Formal education will make you a living. Self-education will make you a fortune. † â€Å"Unless you change how you are, you will always have what you’ve got. † â€Å"We all have two choices; we can make a living or we can design a life. † I want you to â€Å"Take up one idea and act on it. Make that one idea your life. Think of it, dream of it, and live on that idea. Let the brain, muscles, nerves, and every part of your body be full of that idea and leave all other ideas alone. This is the way to success. † According to SFI Rules to Success; setting goals is so easy to do, yet 95% of people never set goals. They just never take the time. And who do you think are the most successful, highest-earning people in the world? The 5% group of course! If you want to be in the 5% group, don’t even think about ignoring goal-setting! 2. Begin with realistic plan (winning starts with beginning). If you sealed with something and you fell not moving on your way, start to get started and start whatever you had right now. There’s no perfect time to wait, do the best job you can and always keep learning and moving ahead. Who among you here have a Facebook account? What is the first thing you do in getting connected with that social networking? Just to sign up and get started, right? â€Å"You don’t have to be great to get started, but you have to get started to be great. † -Les Brown, â€Å"Everyone who got where he is had to begin where he was. † -Richard L. Evans. â€Å"Failing to plan is planning to fail. † â€Å"Without goals, and plans to reach them, you are like a ship that has set sail with no destination. † -Fitzhugh Dodson â€Å"Most people have no idea of the giant capacity we can immediately command when we focus all of our resources on mastering a single area of our lives. – Anthony Robbins. â€Å"Nothing can add more power to your life than concentrating all your energies on a limited set of targets. â€Å"- Nido Qubein. â€Å"What you choose to focus your mind on is critical because you will become what you think about most of the time. â€Å"- Noel Peebles We cannot become successfu l in aiming at something, if we are trying to do many things just for once. We should be realistic in our planning and concentrate your thoughts upon working hand in hand. As they say, chase two rabbits and you’ll catch neither! â€Å"Success demands singleness of purpose. – Vincent Lombardi â€Å"No life ever grows great until it is focused, dedicated, disciplined. – Harry Emerson Fosdick. 3. Live with your goals and persist until you win. We don’t need to invest so much to earn something and to pay for our reward. â€Å"Success seems to be connected with action. Successful people keep moving. They make mistakes, but they don’t quit. â€Å"-Conrad Hilton. â€Å"It’s when things get rough and you don’t quit that success comes. † â€Å"Other people and things can stop you temporarily. You’re the only one who can do it permanently. -Zig Ziglar Don’t let little problems upset you. Concentrate on the positivesâ⠂¬ ¦ and the â€Å"big picture. † Also remember that the only thing that will never change is that there will always be changes (especially in today’s rapidly evolving world). Don’t let changes upset you. Know that you will have to deal with changes, both big and small, continually. Be prepared to be flexible and to adapt as needed. â€Å"Learning is very fun and lifelong process† which I always emphasize in the field of learning because it awakens our interest to learned. At your youthful stage, there is an eagerness to learn in every chance as you participate inside the class. Your teacher taught you so much how to become smart, how to behave, how to learn, how to work effectively, how to perform a task and know how to accept student’s responsibility. I know each one of you possess a precocious gift from God. Who among you here wants to be a Doctor, Nurse, Lawyer, Engineer, Military, Teacher, or a President? Then don’t stop learning. ALWAYS REMEMBER THIS THREE WORDS: DON’T STOP LEARNING! ANDEA, ISIDRO JR B. KABACAN WESLEYAN ACADEMY HIGH SCHOOL DEPARMENT

Management of information technology Essay Example | Topics and Well Written Essays - 3000 words

Management of information technology - Essay Example The organisation at the very beginning will need to explore all avenues where electronic information systems are required to manage information better. All departments should be consulted to arrive at common consensus for the need. At various levels the thought process may come to a halt due to various factors. We shall identify and explore a few. Management Issues - An organisation need to answer the question of management of the IT resource if it proceeds with the investment. An IT resource like a supply chain management software is required to be handled by a staff of experienced IT professionals who are also aware of the core business processes of the organisation. Failure to do so will result in incorrect reporting of information and ultimately lead to mismanagement. Organisational Issues - At an organisational level investment in IT could bring out some structural as well as financial issues. An organisation will need to consider its core business requirements, investor interests and well as financial implications while considering a potential investment in IT. Technological Issues - Technological issues if not planned for may derail an entire project at the implementation stage. Overlooking CTQ (critical to quality) parameters can result in doing more harm than good. Let us now look at the various issues that may arise when an organisation may invest into IT. At a management level, there may well be numerous issues. Lets look at a few which might be more common. Administration - While an organisation may want the most sophisticated software available in the market, it however needs to answer management related questions before proceeding. The organisation needs to see if it has the work force capacity to handle such a shift. Does it have the required people with necessary skill set to successfully implement and support the technology If not then who would manage this technology Many technology vendors have come up with their own solution to this issue since it is the most common and is certain to arise. While most vendors would offer specialised training to an organisation's staff, few also offer to provide dedicated staff to the organisation for day to day administration of the product. Organisations also recruit IT staff to manage the acquired product if the data is sensitive. For example an organisation would definitely would want to have an IT employee specializing in the technology in question if it is financial in nature or deals with the organisations product. If the product is unique in the market, maintaining a dedicated resource becomes all the more important. Security Issues - "Managers, consultants, IT professionals and customers believe that they have finally discovered what makes organizations work: knowledge---that invisible force that propels the most successful companies to stock market values which far exceed the visible assets of their financial balance sheet". (Borghoff & Pareschi 1997, p.835) Since technology investment deals with data which in the hands of certain individuals translates into Knowledge, protecting it is very important. An organisation may answer the security management question by restricting access of the technology to individuals on a need to know basis. This will ensure that those

History of Germany Essay Example | Topics and Well Written Essays - 3000 words

History of Germany - Essay Example This stance humiliated that nation brisling with ego, and became one of the many reasons for the Second World War. After the Second World War, the reluctant participant United States, emerged as the super power, and dictated her terms to war-weary countries of Europe during the end stages of the war. European countries had to accept all the demands of US most of them willingly, some of them with reservations. A comparison between French demands after First World War and US demands after the Second World War, and in this comparison, we find that more of contrast lay in the altered circumstances. France acted purely on an instinct of her national survival, whereas US had hidden her intentions. France needed Germany to be humiliated and pay back for her foolhardiness, whereas US acted mainly on her self-interest with an additional desire to see Europe and the rest of the world secure without being plagued by further wars. This intention is rather remote compared to self-gratification. After Second World War, Germany was no doubt treated badly, but was made to feel that she too is one of the European countries. Even though the persecution continued for a long time, other nations and US (mainly during Kennedy regime) were ready to forgive and forget the past. The self-interest of United States was acutely apparent in every demand, be it about European countries, territory of maintenance or military presence in Europe, it had shades of world welfare in it. At least it was presented so. In comparison, we can state that both countries needed to create a war free secure future and acted with that appreciable instinct and desire. France might have been a little undiplomatic, but we say that with the benefit of a long hindsight. US has fared better and built for herself and others a much better future, while keeping German resurrection under check, without depriving Germany much of her dignity.================= ESSAY: French demands after the First World War and the American demands after the Second World War have been compared and contrasted many times by historians. Even though French demands are known to be more aggressive and thoroughly vindictive, they had a short term affect, while the American demands after Second World War, solicitous to Europe, were well calculated and had a very long-term results. Perhaps eventually, it led to the formation of a European Union. United States of America, without Europe on its side, is a bit of loner, a kind of world bully. America and European countries have helped each other over the years. In both cases, Germany was victimised with good reasons, and with the hindsight, Germany has shaken off her past and is a confirmed democratic nation today. Europe was dominated by America and her demands after Second World War and later, some regions, by Soviet block. Prime Minister Georges Clemenceau rightly said, "Yes, we have won the war and not without difficulty; but now we are going to have to win the peace, and that will perhaps be even more difficult". Perhaps France, suffered more than any other country in Europe from the First World War and was determined not to put herself in such jeopardy again, and this resolve reflected in her demands after the world war. One look at the sacrifices made by France, her loss for no fault of hers, her sinking low in the ranks of world powers entirely due to war, no one could blame her for being vindictive or