Name ___________________________________ Date ____ Essays (833 words)

Name ___________________________________ Date ________________ Class _______________ Genuine Health: Cross-Curriculum The offer of mixed refreshments in the United States is managed by state and nearby government offices. Laws control who can buy liquor, where liquor can be sold, and when liquor might be bought. The section beneath talks about the period in United States history when the national government set a lawful restriction on the production and offer of every mixed refreshment. Peruse the section and answer the inquiries that follow. American Prohibition The soonest preclusion developments recorded in the United States were during the 1700s. Notwithstanding, governments in the early American settlements had little accomplishment in prohibiting or constraining the utilization of mixed drinks. Truth be told, by the mid 1800s, the normal utilization of liquor every year was seven gallons of unadulterated liquor per individual. As an ever increasing number of individuals started to accept that liquor was somewhat to fault for expanding paces of wrongdoing, neediness, and brutality, open help for a restriction on liquor assembling and utilization developed. In 1851, Maine turned into the primary state to pass a law precluding the assembling and offer of inebriating refreshments, despite the fact that it permitted the creation of liquor proposed for clinical or mechanical employments. By 1855 13 of the 31 states had relaxed of the Civil War, be that as it may, a significant number of these laws were changed or canceled. Cantinas, foundatio ns that explicitly took into account the utilization of liquor, jumped up around the nation. Numerous cantinas additionally allowed betting, prostitution, and violence.With the spread of cantinas in the late 1800s and mid 1900s, general supposition indeed upheld stricter guideline of the offer of inebriating refreshments. By 1916 23 of the 48 states received laws against cantinas. In 1919 the eighteenth Amendment to the United States Constitution was approved. It disallowed the production, deal, or transportation of inebriating liquors.In request to uphold the new alteration, the National Prohibition Act was passed. This law restricted the production or offer of drinks with a drunkard substance of more than 0.5 percent, aside from those made and sold for strict, therapeutic, or modern purposes. In any case, without enough cash to authorize the new law, the Prohibition period was to a great extent unregulated.People differ about Prohibition's consequences for America. A great part of the writing or motion pictures about this period accentuate the development of sorted out wrongdoing, the multiplication of illicit cantinas (called speakeasies), and the expanding notoriety of the hoodlum in American culture. Notwithstanding, numerous students of history accept that this image of America during Prohibition is a mutilation of actuality. They state that most of Americans regarded and adhered to the law as well as accepted that it was a vital activity to lessen the rate of tipsiness and liquor related crime.By the late 1920s, an ever increasing number of Americans became frustrated with Prohibition. The expanding urbanization and industrialization of the nation added to the developing perspective that another general public was developinga society in which the preclusion of liquor appeared to be less significant than the insurance of individual opportunities. In 1933 the 21st Amendment to the Constitution canceled the eighteenth Amendment and Prohibition finished. Af ter annulment the control of the production and offer of alcohol turned into a state obligation. UNIT 7 Exercise 37 Choosing an Alcohol-Free Lifestyle 25 What is the meaning of the wordprohibition?(Use a word reference to assist you with responding to this inquiry.) Why is this a reasonable name for the time of American history depicted in the entry? The demonstration of denying something by law. It is a reasonable name, on the grounds that the period happened as a way to boycott liquor. When were the principal far reaching developments toward Prohibition in the United States? Is it safe to say that they were effective? During the 1700s, however they were ineffective. What incited the confirmation of the eighteenth Amendment to the Constitution? Because of the prominence of cantinas, which empowered viciousness, prostitution, and other unethical things, and, the individuals thought it an opportunity to stop them. What are two unique perspectives about the impacts Prohibition had on American culture? Caused an enormous spike in sorted out wrongdoing, just as the formation of speakeasies. Different suppositions expressed that numerous Americans regarded the law, and it was caused because of a concern of liquor incited wrongdoing. What prompted the nullification of the eighteenth Amendment? The industrialization

Leadership Profile Essay Example | Topics and Well Written Essays - 1000 words

Authority Profile - Essay Example Later in 1978 he got a doctorate certificate in criminal equity from Sam Houston State University Texas. Worked in the Royal Thai Police Department for a long time and resigned as a Lieutenant Colonel in 1987. His last position was Deputy Superintendent of the Policy and Planning Sub-division, General Staff Division, Metropolitan Police Bureau. Subsequent to leaving Royal Thai Police and with a few bombed undertakings in 1987 Mr. Thaksin went into business Shinawatra Computer and Communications Group. Mr. Thaksin later left the post of Chairman of the Board of Directors, Shinawatra Computer and Communications Public Company Limited Thaksin entered legislative issues in late 1994 under the greeting of Chamlong Srimuang, the pioneer of Palang Dharma Party and in 1995 he turned into the pioneer of Palang Dharma. Mr. Thaksin held the situation of appointee head administrator twice; being named Deputy Prime Minister responsible for Bangkok traffic in 1995 and again in 1997 Deputy Prime Minister under Prime Minister Chavalit Yongchaiyudh. It was in 1998 that he established the Thai Rak Thai Party and turned into the gathering chief. Gotten the Extraordinary Criminal Justice Alumnus Award from the Criminal Justice Center, Sam Houston State University and, later on October 25, 1996, the Recognized Alumni Award from a similar University As it stands Mr. Gotten the Honorary Award from the Mass Media Photographer Association of Thailand (MPA) as the Outstanding Politician who has contributed essentially to the general public As it stands Mr. Thaksin was an amazingly well known political pioneer. His dynamic innovative vision permitted him to set up a colossal transnational business aggregate and in ten years become perhaps the wealthiest individual in Southeast Asia and the world. He twice won avalanche decisions - in 2001 and 2005 - with his gathering performing superior to any ever. Truth be told, he is the main Thai head administrator to have finished an entire four-year term after a political race. Thaksin's particular financial, general wellbeing, training, vitality, medications and global relations approaches made him the main chosen Prime Minister in Thai history to finish his term in office, and helped him win an avalanche re-appointment in 2005. (New York Times, 2006) After the formation of Thai Rak Thai, it was his tremendous budgetary assets that permitted him to draw in many cultivated and mainstream nearby government officials to his gathering. With a conviction of populism and a solid accentuation on guiding more assets to country territories and networks, Thai Rak Thai built up a solid provincial base in Thailand. The populist financial approach which was additionally named Thaksinomics. included novel projects, for example, One Tambol, One Product, an exceptionally fruitful program planned to urge each sub-area to build up an item in which it had a solitary upper hand and

6 Steps for Mastering Endpoint Security

6 Steps for Mastering Endpoint Security Every once in a while we will witness businesses in IT becoming infatuated with one or another corporate trend.Obsessing over some insignificant, fashionable matter, pouring budget for needless changes, flaunting the buzzwords in meetings and conferences, beating themselves in the chest over how far they have gotten into integrating one or another technology or methodology.Strict software security measures are becoming more and more important and this trend is not dictated by fashion. It is not just a buzzword.If you want to learn more about why you need to up your endpoint security game yesterday, continue reading this article.THE IMPORTANCE OF SECURITY?There are several business tendencies we are observing during the past decade contributing to the rising concern of doing endpoint security right.More dataThe first one is the most obvious. The technological penetration in our everyday lives means more and more data is being accumulated by businesses and is at risk of unauthorized ac cess.In the year 2000, only about 5% of the world population had access to the Internet. Ten years later, in 2010, that number changes to just under 30%. In 2018, more than half of the world population is using the Internet regularly.If we factor in that the world population is also growing exponentially, that means a way larger audience for as little as 18 years difference â€" a difference of about 4 billion people.This change in quantity is bringing on a quality change where the market share of the IT industry is also rising, with an increasing number of companies joining the field. Music stores become music apps. Retail becomes e-commerce.Users are becoming more and more trusting of businesses. The Internet is way more interactive today than it ever was.They submit their personal data, their images, their credit card and other financial information.Sometimes it goes as far as sharing their genetic information â€" to discover their ethnic origins or genetic predisposition to disea se.That means a potential data breach makes more citizens vulnerable than before â€" and in more ways than one.The lawWith the citizens becoming more and more vulnerable, legislation is making effort to catch up with the industry and protect users from unauthorized access to their data.Let’s take for example GDPR â€" the regulation on protecting personal data that recently entered into force for all countries in the European Union as well as all businesses that provide services to citizens of the EU.The General Data Protection Regulation, being applicable since 25 may 2018 aims at providing guidelines to individuals and businesses how to acquire, process and store personal data.Among other measures, businesses are encouraged to inform data subjects who will have access to their data and what it will be used for. The guidelines include using encryption and pseudonymization of data so it cannot be tracked back to a single data subject.The Regulation forces corporations to appoint a data protection officer, to assess their data processing practices regularly as well as the different levels of risk the accumulated information may bear for the subjects.Every organization is supposed to have a public data privacy policy where the data protection measures are outlined.In case of a data breach, an organization must report to the supervisory authority within 72 hours, including the nature of the breach, the scope, the possible consequences, and the measures taken before and after the breach to minimize the risks to the data subjects.Based on the measures to lower the risk, the organization may be considered ultimately liable for the damages.Location, diversification, locationThe internet, synchronization, video conferencing â€" the new technologies make it possible, and, what is way more important, easy and affordable, for organizations to offer working remotely.The physical office is losing its meaning. In the classic situation, an organization could provide physica l access security â€" to restrain access to the physical location and with that to make sure no third parties have ever accessed their systems.Today, organizations bend the working space and time continuum to provide conditions to work from all over the globe, with the best employees, regardless of borders and as if employees are all in the same room. Imagine an international organization with dozens of offices in different countries, and why not, even different continents.In that international organization, half of the employees can take advantage of home office and work from their own house.Then, you throw in the freelancers â€" specialists, working part time on company project because of reasons to do with staff of budget. But they never ever belonged to the organization anyway.When individuals from various locations, time zones and organizations have legitimate reasons to access the same environment, control is becoming elusive. It is time to implement a complex, yet reliable e ndpoint security strategy.WHAT IS ENDPOINT SECURITY?Endpoint security is the practice of applying a complex protection layer between the network (for example a corporate network) and any remote devices that try to establish a connection.Each of those remote devices is considered a potential threat â€" an entry point of possible security risks.Therefore endpoint security is the collection of all security measures to protect those connections from becoming the gateway of ill-intended actors.The basis to achieve endpoint security involves using security software, installed on a server with centralized management, or a gateway in the network. The endpoint devices then use a specialized client to connect to that software and authenticate themselves as authorized actors in the system.Based on the vendor of the security software, it could involve a number of additional features, including updating the software on the client’s side, anti-virus, antispyware, and HIPS.GREATEST THREATS FOR E NDPOINT SECURITYThe Enterprise Strategy Group conducted a survey in 2017 among 300 IT professionals about the types of threat to endpoint security they find the most difficult to detect.Unknown malware43% of professionals reported unknown malware is among the threats they found most difficult to detect.Malware (malicious software) is nothing more than a program that is intentionally designed to do some sort of damage to a network. ‘Malware’ is the most general name for such programs.It can be introduced into the system via a legitimate or an illegitimate agent.It could take the form of a code, a script, or a program and is extremely likely to be confused for well-intended, legitimate content and to be imported intentionally during authorized access.Because of the many forms the malware can take and the multiple entry points towards the inside of a system, specialists find it extremely difficult to detect.Zero day exploits31% of professionals reported zero day exploits are among the threats they found most difficult to detect.In the first days after a software launches a new release, it is common flaws are being discovered by users or ill-intended actors. The issues could be the result of bad security configurations or programming errors.Hackers often set out to exploit new releases for weaknesses, often packaging attack agents into malware. The idea is to either compromise the system, make it act in an unintended way, or to make them be able to take unauthorized control.When the new version has already been released into production, the developers have ‘zero days’ to fix the issue â€" hence the name of the attack.Fileless attacks29% of professionals reported Fileless attacks of weaponized content are among the threats they found most difficult to detect.A Fileless attack means the source of the attack cannot be traced back to an unauthorized file introduced to the compromised system. Therefore anti-virus and other protections are more likely to miss th e malevolent agent.They are also known as zero-footprint attacks. According to some statistics, more than 70% of compromising attacks in 2017 were fileless and those are ten times more likely to succeed in actually inflicting damage.It is very often that the fileless malware sneaks in applications the user has already deemed safe, for example your favorite text editor.Multistage and multi part attacks25% of professionals reported Multistage and multi part attacks are among the threats they found most difficult to detect.A multistage attack is the long con of cyber security.The attack uses multiple technologies, programming languages, psychological tricks and, to a large extent, a volunteer from the audience.A common deception would be for a spammer to send out emails pretending to be from a popular financial institution, containing an attachment the user is supposed to open to verify their account.Now, even if a user is suspicious and would not provide their bank account details, th ey could still open the file. The attachment could contain an underlying HTTP request to a malicious source.Because these attacks count on cooperation from the user, the user could override the security warnings. And the threat is often left undetected.Ransomware23% of professionals reported ransomware is among the threats they found most difficult to detect.Ransomware is another form of malicious software, however, it has a specific intent.Ransomware could be introduced into a system via conventional methods such as phishing, or any sort of social engineering.Once the malware is imported and has access, it could compromise the system in various ways. A very common tactic is to encrypt the information.The victim of ransomware will be threatened with destroying their information, or making public their personal data, unless they pay ransom.Learn more about ransomware here: Exploits of vulnerabilities in unpatched applications21% of professionals reported Exploits of vulnerabilities i n unpatched applications are among the threats they found most difficult to detect.Sometimes legitimate applications bear vulnerabilities.Even if the developers have provided updates to patch the software and minimize the risk, a user failure to update their application may lead to serious consequences, especially because the user trusts the application.Known malware19% of professionals reported known malware is among the threats they found most difficult to detect.Known malware is rarely an issue because there are supposed to be security mechanisms designed to prevent it from compromising the network. However, a poor security program, poor execution or uneducated user behaviors may allow it to wreak havoc on the organizations system.6 IMPORTANT STEPS IN ENDPOINT SECURITYStep 1. Impeccable planningEndpoint security cannot be underestimated. Any breach may cost your organization a large amount of man-hours, may set you back years against your competition. It may have large scale fina ncial and/or legal consequences and, most importantly, it can cost jobs.First, identify the group that will work on the project. You need to involve management, finance, security officers from all levels, and HR who will help do the trainings with the employees as end users. Gather external experts if you have to and can afford it.Second, give yourself a deadline in timing and an approximation in budget to get to the end goal. Be generous with your resources, however much money and efforts you spend on the task, it will be worth it against the risks.Third, identify entry points. Communicate to all your employees you are revising your endpoint security policy and ask them for cooperation. Ask what devices they are using to get to the network, what tools they are using, what third party software they are applying into their work and what are their most trusted applications.Step 2. Build a scalable and adaptable frameworkThis article has already outlined the biggest threats professiona ls see for their network in 2017. In three years the picture could look completely different. The nature of malicious activities is they have to surprise the security officers and the end users in order to work. And therefore they are constantly changing.Try and stick with a module-based security strategy, where you can add one more layer. Do not keep all your eggs in one basket. One provider might offer you a seamless integration at a good price today and be completely outdated tomorrow.A multi-layer defense system is already the choice of most organizations. What you want to do is to achieve the best value via creating a flexible and scalable security framework.Each layer cannot be left independent, they need to communicate with each other, complementing their work and contributing to the end result.The framework must be sufficient for your needs at all times and therefore must be open to seamlessly add new modules for trending new threats.Step 3. Identify and contain damageAt all points keep sufficient resources of high level administrators that can track and respond timely to any attack to your network. Your employees must have the sufficient time, training and permissions to respond to large scale issues at all times.Ideally, you need to have a wing of highly educated investigators that will monitor the system reports and respond to threats in real time.Realistically, your goal must be to also implement detection and response mechanisms into all endpoint operations and therefore allow even your low-level front-of-the-line administrators to remedy most situations.Work on strategies of regular trainings, regular shadowing and coaching drills, internal workshops and easy escalation procedures where low level and high level employees can interact, share experience and exchange ideas.Step 4. Data sharingYou can use automation to save on human resources. Automated tools can look after your system for known offenders. They can identify a potential threat so your administrators do not have to bother.Sharing threat intelligence is a good way to avoid overloading your own employees. A shared system can detect a known actor as good or bad â€" whitelist it if it has been verified and legitimized before or blacklist it and stop their access if they have been proven to be malevolent already. And that Is all before the alert is even brought to the attention of your employees.You will be removing layers of complexity and limiting the man hours for your security team. You will be processing through larger amounts of information faster and easier. Removing mundane tasks from your employees’ work trays will help you retain talent and leave more capacity for actual issues that require the human factor to be resolved.Some data sharing tools will even offer you a prioritizing system where they will automatically distribute the load between the employees and the system via only offering the highest priority alerts for manual check, leaving all the rest to automatic processing.Threat sharing intelligence will accumulate your data with databases of external sources to give you a high-probability suggestion whether you should or should not allow a particular action or user. More often than not, the tools can be seamlessly integrated without you having to switch between interfaces, or copy your data.What is more, the data will recognize the same threat if it reappears via another department, another device or another IP.Step 5. Machine learning analysisA lot like sharing threat intelligence, machine learning is used to accumulate data with external sources to offload your security officers from manually checking upon possible threats.What is unlike sharing threat intelligence, machine learning accumulates and studies patterns, rather than specific data for users and activities that have already occurred.What machine learning does is it gathers data from your system about user access habits â€" the timestamp of the usual user access an d log-off, the tools they are using, the processing power they usually need.Machine learning algorithms are to be fed information about the scope of the company activities, the locations of the users, the usual operating system, the type of exchanged data.The machines learn the ‘habits’ of your organization on a macro- and micro-scale. Then they report whenever a pattern is detected that is an outlier from the normal behavior.The alert can then be brought on to the attention of a different team in your security department based on the significance of the deviation from the norm.It is yet another way to prevent anomalies from being overlooked.Step 6. Regular revisionSchedule a regular revision of your endpoint security policy. Every quarter have your team meet and report on the success of the adopted tools. Yearly, the same meeting must aim at actually introducing improvements in the policy.Updates of tools, adding modules, adopting changes in your workflow and procedures, changi ng the vendor of your security software.All suggestions must be driven by actual cases you have encountered or trends in the business or among your competition.Make sure when revising your policy you are adopting a consolidated approach. Factor in both the automatic and manual methods and always consider they are interchangeable.ENDPOINT SECURITY STATISTICSIn 2017, 70% of organizations report they have assessed the risk to their security has raised significantly during the past year.Additionally, most businesses recognize endpoint security is becoming more important because attacks are evolving with 77% percent of successful attacks using fileless techniques.Fileless attacks are ten percent more likely to succeed and cause more damage than other conventional methods of deception.80% of organizations confirm their trust in their antivirus protections has been shaken during the past year and they have substituted their vendor for new endpoint solutions or added detection and response tools.More than half of the surveyed organizations admit they have been the victim of a ransomware threat, with more than 60% admitting they resolved to actually paying the required amount. The average ransom is more than three thousand dollars.Organizations find current security measures to be ineffective and inefficient with more than half of security alerts proving to be false positives.CONCLUSIONThe nature of endpoint security attacks is to always evolve. As soon as a popular detection mechanism is discovered, the attack is rendered useless since it cannot inflict the same harm on the organization. New methods arise, new exploitation techniques are invented.And it looks like they are here to stay. The tendencies are for the market share of the IT companies to expand, for the number of users to increase, for the online activities to diversify and for the amount of collected sensitive data to accumulate and present higher and higher value for hackers and, with that, higher and hig her risk for the companies and the users.The field of endpoint security is to be constantly invested in. Utilizing automated and manual techniques to detect and respond to threats is crucial. The key towards creating an effective and efficient mechanism is to achieve harmony between machines and human resources an organization employs to deal with the threat.Only when the resources are efficiently distributed, can the company stay on top of its game of endpoint security.

The Movie Wild Essay - 1201 Words

The movie â€Å"Wild† is based on Cheryl Strayed’s autobiography about her trek along the Pacific Crest Trail in 1995. The story is set on the Pacific crest trail, including a wide variety of climates including: deserts, snow covered mountains, and tropical forests. Along her journey on the trail, the movie flashes back to several traumas that drove her into the wild, in order to reinvent herself as a strong independent woman once again, no longer bound by guilt, shame, and regret. This is a movie that embraces the healing values of nature and how it can help an individual gain a broader perspective on life. Following the death of her mother and divorce of her husband, Cheryl Strayed, seeking redemption, decided to hike over a thousand miles of the Pacific Crest trail by herself with absolutely no backpacking experience. One could argue that this was not a trip of redemption but of escape from a reality that had become too much to bear for Cheryl. However, upon ref lecting over the whole process of her trek, the trip was indeed a time of redemption and she does not come back from the trail as the same woman who started the trek. This movie is very intriguing, not only because it of its redemptive values, but because it blends the story, setting, and overall philosophy together in such a way that one without the other would be quite dull. Cheryl begins her journey in the Mojave Desert in California and hikes to Portland, Oregon. She has had her friend mail her food andShow MoreRelatedThe Movie Into The Wild Essay1248 Words   |  5 Pagesus feel alive. Two young men, Pete Fromm, the author and the narrator of Indian Creek Chronicles, and Chris McCandless played by Emile Hirsch as the main protagonist of the movie Into The Wild, directed by Sean Penn, that was developed from the article, â€Å"Death of an Innocent: How Christopher McCandless Lost His Way in the Wild† written by Jon Krakuer. Both go through life changing experiences, as they venture into the wilderness. Utilizing all three sources as support, it is possible to compare, andRead MoreMovie Analysis : The Wild Bunch 2009 Words   |  9 Pagess story and a film s plot are the â€Å"what and the how†. The Story is â€Å"what† the film is about and the plot is â€Å"how† the writer unfolds the action in the film relating to what the film is about (Goodykoontz Jacobs, 2014, p. 54). In describing The Wild Bunch story into the outlaw’s themed plot of violence, director Sam Peckinpah used dramatic impact quick action cuts coupled with slow motion aesthetic balance to create a mood of chaos throughout the fierce gun battle scenes which advantageously drawsRead MoreEssay on Into the Wild: Book vs. Movie956 Words   |  4 PagesInto the Wild: Book vs. Movie Into the Wild happens to be my favorite book, and also one of my favorite movies. 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The man in the red sweater takes Buck out of the cage and repeatedly beats him. Buck continues to try to attack until he is to week to fight. He then learns the law of Club and Fang. Buck is sold and put on a sled team. He learns to dig a hole in the snow to stayRead MoreI ll Eat You Up !, Where The Wild Things Are An American Movie Released1432 Words   |  6 Pagesâ€Å"I’ll eat you up!† Where the Wild Things Are is an American movie released in 2009 that centres on Max, a rather mad young boy who in the end changes to become that of the ideal child. Through Max’s growth, Director Spike Jonze displays that different Transcendentalist tenets are still a valid aspect of our culture, and that writers such as Thoreau and Emerson still have their influence. Transcendentalists from the 1800s, such as those previously mentioned, have values generalized into living purelyRead MoreMovie Report : Wild Walls Climbing Gym, Spokane, Washington. 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In both the movie and the book, Buck first lives on Judge Miller’s estate and is kidnapped by Manuel, theRead MoreExistentialism : Wild ( 2014 ) And Into The Wild1739 Words   |  7 Pages Existentialism: Wild(2014) and Into the Wild(2007) For this paper, both movies used to explain Existentialism are adapted from real stories. The first film is Wild, starring Reese Witherspoon as Cheryl Strayed and the second is Into the Wild, starring Emile Hirsch as Christopher McCandless. In Sartre’s definition of existentialism, human existence precedes essence, therefore leading to meaning, purpose and identity. When Chris and Cheryl leave their family, friends and everything else they know

The I have a Dream Speech by Martin Lther King Jr.

FREEDOM, LEADER, KING How would it feel if you were always picked last or made fun of for how you look? In the speech, â€Å"I Have a Dream† by Martin Luther King Jr., he stands up for all the black kids or darker skin kids who are not treated equally by society. Martin Luther King Jr. delivered this speech on August 28, 1963 in Washington DC. The purpose of this speech is to influence awareness of how non-whites are treated. Most whites didn’t care what happened, but when King read his speech he used many rhetorical techniques such as alliteration, allusion, amplification, antithesis, metaphor, and parallelism. Martin Luther King Jr. was always a great speaker no matter how small or big the crowd, especially during this speech, where he was in front of millions of people just speaking his mind and how he feels. Martin Luther King Jr. has used a great deal of visualization to help his audience understand the importance of basic human rights for all races. Martin Luther King did not grow up where he was viewed equally or where he can just walk around not feeling like he was going to get beat up, he had to work hard to become successful in life. King was born January 15,1927 in Atlanta, Georgia. When He turned 15 he went to Morehouse College for early admission! He got a BA degree in Sociology, a BA of Divinity, which qualified him to become a pastor, and a Ph.D. in Systematic Theology. Segregation is defined in the dictionary as the action or state of setting someone or

The Negative Effects of Television on Children in Society...

An estimated one billion television sets have been sold in North America, and on average, children watch 28 hours per week. The effect of television creates negative development in children. Television is one of the biggest contributions to the growing amount of obese children in North America. The amount of glorified violence in today’s society can be attributed to children watching high rated television shows. Many young children are involved in promiscuous behaviour. This might be a result of what they had seen on a television program. A good deal of advertising companies advertise on children’s networks, because children are the easiest targets to be manipulated into their product. Television is not the only contributor to negative†¦show more content†¦(The negative affects of television on children) Some families use television to support family time and to support relaxation, but these can be achieved in a more active way. Children need to be more activ e not sit in front of the television all day. If children became more active obesity rates would go down. Therefore other health problems would go down too. There is an exasperating amount of valance committed by young children, many of this committed are a re-enactment of what they have seen on television. This is because children have difficulties telling fantasy apart from reality. â€Å"By the age of 16 children have observed 100,000 violent acts and 33,000 murdersâ€Å". (Wattermann) Children have three potential responses to media violins. One responses is increased fear, also know as a mean and scary world. This mean that children are more likely to be portrayed by violence or a victim of violins as seen they have seen on television. Another response could be desensitization to real-life violence. The most violent shows are children’s cartoons, but in cartoons violence is betrayed as hummer. 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Planning for the Chevy Volt free essay sample

What trends in the external environment favored the pursuit of the Chevy Volt project? Toyota best selling hybrid Prius shows the customer demand for fuel efficient cars . What impediments to pursuing this project do you think existed within GM? Cost is one of the most important hurdles in pursuing with Chevy Volt 4. The plan for the Chevy Volt seems to be based partly on the assumption that oil prices would remain high and yet in late 2008, oil prices collapsed in the wake of a sharp global economic slowdown a. What does this tell you about the nature of strategic plans ? The strategy was based on analyzing the existing marketing situation and trends b.What do falling oil prices mean for the potential success of the chevy Volt ? Experts agree that gas prices will stay volatile. Supply is limited, and when the world economy recovers, demand will rise. That means a possible return to -a-gallon gasoline c. We will write a custom essay sample on Planning for the Chevy Volt or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Do you think oil prices will remain low? No 5. What will it take for the Chevy Volt to be a successful car ? in light of your analysis, how risky do you think this venture is for GM? What are the costs of failure? What are the costs of not pursuing the project?I think it wills success for the following factors Its new models have cutting-edge designs that sell well, and its quality rankings and fuel economy rise, If every new model has dramatically better gas mileage in government testing than its predecessor, Proper advertising is done like GM products are appearing in hit movies, music videos, TV shows and other media. Cost of not pursuing the project is low as it look from the case presented that GM is looking forward for this new development

The Things They Carried Rhetorical Analysis Essay Essay Example

The Things They Carried Rhetorical Analysis Essay Paper The Things They Carried Rhetorical Analysis Essay In The Things They Carried by Tim O’Brien, O’Brien uses many short stories to describe his experience in Vietnam. The story that captured many aspects of writing was â€Å"How to Tell a True War Story† because it acts as a guide to writing a true story. O’Brien uses many different rhetorical strategies, narrative techniques, and establishes a theme in this story to help develop his characters and story line. Tim O’Brien uses several rhetorical strategies in this story. A strategy that is easily found in the story is imagery. He uses a lot of sensory details to help the reader know what it feels like in a certain situation. â€Å"Except for the laughter things were quiet,† (67) and â€Å"You hear stuff nobody should ever hear,† (69) are some quotes that describes the sounds the soldiers are hearing. O’Brien uses sight as a big component for setting up the setting and describing what the soldiers saw. â€Å"A handsome kid, really. Sharp grey eyes, lean and narrow-waisted†¦Ã¢â‚¬ (67), â€Å"A deep pinkish red spilled out on the river, which moved with no sound†¦(68). Another rhetorical strategy that O’Brien uses is motif. The motif that he uses is â€Å"†¦true war story†¦Ã¢â‚¬  He uses this phrase throughout the story to help the reader understand how to write a story. â€Å"A true war story is never moral. †(65). This quote is basically saying that a true war story tells it how it is; it doesn’t try to make things easier for the reader to digest. â€Å"You can tell a true war story if it embarrasses you. (65) This quote is saying if you don’t want the offensive words or phrases then you don’t want the truth of the story. â€Å"In many cases a true war story cannot be believed. †(68) The last strategy that O’Brien uses in this story is irony. There are many places in this story when O’Brien’s ideas contradict themselves. Whe n Curt Lemon dies, O’Brien describes it as beautiful. â€Å"†¦when he died it was almost beautiful, the way the sunlight came around him and lifted him up†¦Ã¢â‚¬  (67) Most people wouldn’t associate death with beauty, especially the way the Curt Lemon died. We will write a custom essay sample on The Things They Carried Rhetorical Analysis Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Things They Carried Rhetorical Analysis Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Things They Carried Rhetorical Analysis Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Another place where he displays irony is in the beginning of the story he says that Curt Lemon died when he was playing a game with Rat Kiley but later on, after he’s given some advice on how to write a true war story, he tells the reader how Curt Lemon actually died. This is ironic because he is giving advice on how to write a story but he didn’t take his own advice. The last place of irony is when O’Brien says that this story was actually a love story. When most people think of death and war they think of sadness and tragedy. And these war stories, according to O’Brien, were love stories. Tim O’Brien uses two narrative techniques in â€Å"How to Tell a True War Story†. First he splits the story into three different sections. The first part being Rat Kiley writing his letter to Curt Lemon’s sister about the relationship they had. The next section is describing the correct way of writing a â€Å"true war story†. And the last is O’Brien looking back on stories and his story telling techniques. O’Brien separates the story into three different parts to give the reader an example of a story that is â€Å"true†. The next section would about the truth about writing a true story and the last section is his personal reflection on the whole situation. The other narrative technique is that O’Brien retells certain events. He retells how Curt Lemon died, he retells Mitchell Sanders telling a story, and he retells how women react when you tell them stories about the war. Tim O’Brien retells stories and events to make his own story more believable. O’Brien gives the main character his own name and naming all of the other soldiers which makes it difficult to label the book as fact or fiction. The theme of â€Å"How to Tell a True War Story† is that everything is not what it seems. The truth is often ugly. When most people want to tell a story about war they will try to sugar coat it so the reader or listener will understand it better. But to truly understand something you need to get the full aspect of it. O’Brien gives many ideas as to ways to tell whether a story is true but most people don’t want to hear it or even understand. That is why some storytellers don’t tell the whole truth when writing, to make their work more appealing. The real purpose of stories is to relate the truth of experience, not to create false emotions in their audiences. â€Å"How to Tell a True War Story† has aspects that help the story become more connect. O’Brien uses many rhetorical strategies like irony, imagery, and motifs that get the reader thinking. Imagery helps develop the setting and the characters. Motifs helped tie the whole story together, and irony brings an unexpected twist to the story. He also retells events and splits the story into three sections. And he reveals the overall theme of the story which is the truth may be ugly but it needs to be known.

Free Essays on The Disney Way Of Life

â€Å"The happiest place on earth.† This phrase has been used to describe the Disney theme parks all over the world: Orlando, Florida; Anaheim, California; Paris, France; and Tokyo, Japan. Happy music plays, happy characters greet you, and happy workers clean up happy trash. For decades, children have been ecstatic to ride the teacups, have breakfast with the characters, and meet the famous mouse that started the entire Disney industry. Since the beginning, Disney has grown to gargantuan proportions with its numerous outlet stores, movies, and merchandise as well as its connections with other big companies such as AT&T and many television and movie industries. Disney has, in a sense, taken the real world by storm with the joyful world it has created. â€Å"The Wonderful World of Disney† is nothing more than a failed attempt to make the world a pretty, blissful place. Even worse is its attempt to create a carefree, secure, jolly city where the residents would have nothing at all to worry about. This has proven that Disney is on the long list of failed utopias. â€Å"Utopia† is defined as â€Å"the word for a perfect or ideal place- especially one with an ideal social or political system†(The Learning Kingdom). Many authors have tried to convey the idea of a perfect world through their writings. The term comes from Sir Thomas More’s 1516 book Utopia in which he described an ideal place that didn’t exist. He derived the word from the Greek roots ou (not) and topos (place), so â€Å"utopia† literally means â€Å"no place.† More knew this place could not exist, and named it appropriately. All throughout history, people have tried to create ideal ways of life. â€Å"Whereas once the inclination to imagine alternative socie... Free Essays on The Disney Way Of Life Free Essays on The Disney Way Of Life â€Å"The happiest place on earth.† This phrase has been used to describe the Disney theme parks all over the world: Orlando, Florida; Anaheim, California; Paris, France; and Tokyo, Japan. Happy music plays, happy characters greet you, and happy workers clean up happy trash. For decades, children have been ecstatic to ride the teacups, have breakfast with the characters, and meet the famous mouse that started the entire Disney industry. Since the beginning, Disney has grown to gargantuan proportions with its numerous outlet stores, movies, and merchandise as well as its connections with other big companies such as AT&T and many television and movie industries. Disney has, in a sense, taken the real world by storm with the joyful world it has created. â€Å"The Wonderful World of Disney† is nothing more than a failed attempt to make the world a pretty, blissful place. Even worse is its attempt to create a carefree, secure, jolly city where the residents would have nothing at all to worry about. This has proven that Disney is on the long list of failed utopias. â€Å"Utopia† is defined as â€Å"the word for a perfect or ideal place- especially one with an ideal social or political system†(The Learning Kingdom). Many authors have tried to convey the idea of a perfect world through their writings. The term comes from Sir Thomas More’s 1516 book Utopia in which he described an ideal place that didn’t exist. He derived the word from the Greek roots ou (not) and topos (place), so â€Å"utopia† literally means â€Å"no place.† More knew this place could not exist, and named it appropriately. All throughout history, people have tried to create ideal ways of life. â€Å"Whereas once the inclination to imagine alternative socie...

Tesla Motors Combate Air Pollution Essay Example | Topics and Well Written Essays - 250 words

Tesla Motors Combate Air Pollution - Essay Example The big question is, will Tesla motors and their electric cars save the world? Since an emission free engine was required, electricity was the appropriate fuel to be used in the car (Simioni, 2012). Many companies have in the past only managed to get hybrid engines of electricity and organic fuel. However, this does not solve the emission issue as organic fuels are still involved. However, based on Harvard Business School (2008) Tesla motors have found the solution by producing a fully electric engine for vehicles. Their engines only use motors that re driven by magnetic fields generated by electric coils thus driving the car, and in the end an emission free engine is achieved. One only needs to plug the car into a normal electrical socket and the vehicle will get charged. Jupp & Sapsford, (2011) have it that in order to fully discuss this issue, it is pertinent that appropriate data collection through qualitative method be done. This is the best choice for the expected data should be in figures and pictures. In the analysis of the data. The content analysis method will be employed, so that the full picture of the adverse effects of air pollution be captured and how electric vehicles from Tesla motors will help do away with air

The Prisoner's Dilemma by Stephen Chapman Essay Example | Topics and Well Written Essays - 250 words

The Prisoner's Dilemma by Stephen Chapman - Essay Example Inconsistency in the degree of the penalty, overcrowding in prisons, outbreaks of diseases such as tuberculosis and hepatitis, unsanitary conditions, poor and inadequate medical care and prison violence are aptly discussed as some of the indicators of these failures. Specific details and statistics are used and thereby differentiating Chapman’s work from a mere conjecture. This quality makes Chapman’s work and assertions compelling and authentic. One of the factors that make Chapman’s work an effective argument is the use of contrasts or comparisons. For instance, Chapman contrasts the penal system in the Islamic world and the US. While Chapman covertly admits that the use of punishment as prescribed in the Koran and Islamic traditions seems somewhat archaic, he shows that it works fully well in ensuring deterrence. For instance, one with an amputated limb is openly known to have stolen and will harbor very strong compunctions towards any wrongdoing. On the other hand is the American penal system which is totally ineffective in fostering the purposes of criminal justice system. An apt example of a prison in Tennessee with a capacity of 806 but houses 2,300 inmates makes Chapman’s argument totally effective. While a habitual offender in Kentucky can be given a life sentence, his counterpart in California can be granted only 12 years, as is seen in the case of George Jackson. The matter is not any better when the issue of parole is introduced in the discussion.

Media Prima and Astro Malaysia: Staff Management

Media Prima and Astro Malaysia: Staff Management 1.0 Introduction Media Prima is the biggest listed media group in Malaysia, owning all main private television stations and having approximately 54 percent of Malaysian television viewers, with its closest rival, the pay-television satellite operator, Astro, which offers over 100 channels or stations, controlling a market share of roughly 29 per cent. RTM controls 17 per cent of the market. Media Prima wholly owns TV channel like TV3, NTV7 and TV9 and holds a 99.5 per cent interest in 8TV. TV3, Media Primas flagship television station and the number one free-to-air television station in the country, finished the 2007 season dominating the years top 20 programmes (The New Straits Times, 4 January 2008). TV3 recorded a 33 per cent share of viewers in 2007 among over a hundred channels available on satellite and FTA TV (The New Straits Times, 4 January 2008). The group also controls radio stations Fly FM and Hot FM, with a combined listenership of 3.5 million. Besides that, Media Prima has a 43 per cent stake in the equity of The New Straits Times Press, which has four newspapers in its stable. Media Prima is said to reach 22 million Malaysians daily: about 11 million television viewers, seven million newspaper readers and four million radio listeners. Malaysias population is a little over 25 million. Astro All Asia Networks Plc, the group that has the monopoly over Malaysias subscription television operation, reaches about 10 million viewers in some two million homes representing a penetration rate of approximately 38 per cent of Malaysias TV households in 2010. (Astro Annual Report, 2010) Astro began operating in 1996 and today offers over 100 channels with a wide mix of foreign and local programmes. Its sister company Airtime Management Programming runs the eight radio stations in its stable, include Hitz, Mix, Light Easy, Era, My, Xfresh, THR, and Sinar. 2.0 Training and Development Conduct a Training and Development in an organization is essential where it needs is identified during each employees annual career development review. From this process, the acquisition of new skills, competencies, attitudes and knowledge will lead the employees to changed behaviour from reactive to proactive, greater maturity and critical thinking. In Astro, employee satisfaction survey was carried out to complement existing communication channels. Opinions of 3,054 employees were collated through online survey forms. The survey sought employees views on 13 major categories covering various aspects of their jobs. (Appendix B) The total favourable for Training and Career Development where employees think about Astro is doing are 65 percent. This figure is considered moderate where it should take further action to improve. Thus, in 2009, Astro convened two full-scale Town Hall meetings to share latest developments and discussed the Companys direction, 48 training seminars on topics ranging from leadership courses to safety and health trainings as well as introduce new high definition service which is branded as Astro B.yond. Information that had transpired was recorded in DVDs, and will send to Astro offices across the country in future for training and development purposes. Realities in economic and advances in technology cause the availability of jobs in TV station have changed rapidly. Therefore, there were several training initiatives designed to increase the number of skilled people in Media Prima. In 2009, the organization invested about RM1.14 million for staff training which involved 3,615 man-days in total in the organization. A summary of the organization training breakdown for 2008 and 2009 is shown in Appendix C. The majority of the training is provided to technical staff which conducted at the organization itself. This is to ensure that the organization maintain the best quality and keep up to date with the latest technology and techniques available in media production. Although both organization utilize Training and Development, but the ways of conduct is very different. Astro adopt an audiovisual method where used of DVDs for training and development will helps the organization to reduce cost, manpower and not time consuming. On the other side, Media Prima utilize apprenticeship training where the employees enter the skilled trades given through instruction and experience in the practical and theoretical aspects of work. When employees face problems in workplace, they can solve it based on their experience gained during the training. 3.0 Performance Management System A new performance evaluation system in Astro consists of a 360Â ° feedback mechanism to get a balanced assessment of the employee own peers. The need for this balance is also reflected in a revised Performance Review Form. One significant aspect of the new performance evaluation is the Relative Ranking Rating which rewards high performing employees in a transparent manner. Employees who fall under the lowest of the three-tier scale will be coached and guided via a Low Performance Management Process (CAP) system. (Appendix D) At Astro, employees are given clear expectations of the accomplishments desired of them as well as the ways to perform and achieve these expectations. This is done through the Performance Management System (PMS) under which periodic performance evaluation exercises are conducted to review employees performance. With this system, employees are aware of their strengths and also given ample room to work on improving their performances. The reviews run in 2 cycles in the span of the financial year; a year end review in January followed by a midyear review in July. Media Prima has introduced a 360 degree feedback system which is also referred to as the multirater or multisource feedback. It provides employees with performance feedback from supervisors, co-workers, peers, customers and reporting staff. It also includes self-assessment. We implemented this system as we take human capital management and development very seriously. 360 degree assessment is a process whereby the company takes stock of its capability once every two to three years to meet business challenges. The process begins with the company putting in place a competency framework which is aligned to the business direction of the company. The competency framework is used as a guide to recruit, develop, assess and compensate the employees based on performance and capabilities. In the case of Media Prima, an external consultant was hired to conduct the data collection process as well as the feedback and the follow up process. 4.0 Compensation and Rewards The Group operates a performance based bonus scheme for all employees, including the executive directors. The criteria for the scheme is dependent on the achievement of key performance indicators (KPI) set for the Groups business activities as measured against targets, together with an assessment of each individuals performance during the period. Bonuses payable to the executive directors are reviewed by the Remuneration Committee and approved by the Board. Employees compensation is determined by their performance which is measured across various Key Performance Indicators (KPIs). Media Prima uses a point-based system which ranges from 2 to 5 in determining the weight of the bonus (5 being the highest performing). This process is used to assess all employees (100%). The percentage of employees achieving each performing level and the entitlement of each level is listed in Appendix E. Exploring the Four Stages of the Audit Process: Case Study Exploring the Four Stages of the Audit Process: Case Study Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organizations operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. The audit process is divided into four stages which are Planning (Preliminary Review), Fieldwork, Audit Report, and Follow-up Review. One of the main key objectives to carry out an audit is to minimize the time and avoid disrupting ongoing activities. As we are a public accounting firm for Merami Berhad for the past five years. Meramin Berhad is a public listed company, whose sales for the year 2009 were over RM 25 million. The audit fees we normally charge to Merami Berhad are RM 50,000. Before an audit is assigned to staff, the auditor must consider a few matters such as the size of the company to be audited. If it is a Public Listed Company, 3 or 4 staff will be required. Besides that, the budget is very important as the auditor are always advised to stay within the budget so that the audit fees is sufficient to cover all the cost incurred especially the disbursements. The auditor should also consider about the deadline. An audit assignment usually has very tight deadlines and therefore staff must ensure that the Audit Report is submitted to the Partner of Review on time so that the signing of accounts is not delayed. When the audit manager assigns a job to the senior, the first thing the senior does is to meet with his team members to discuss about the job and to delegate duties to the respective members. The audit assistant will normally be asked to retrieve the previous years file of the company from the filling room. The previous year file is always used as a guide only. Staff must always tailor-make the audit for the year according to the events that occurred during the year. Once the last years file is retrieved, a new file will be opened for the current years audit. STAGE 1: PLANNING (PREMILIRARY REVIEW) Planning is essential as this is the first time we understand Merami Berhad business and their controls in the company. During the planning stage of the audit, the auditorwill contact the client to notifythem of an upcoming audit and to schedule a time during the year that is most convenient for the audit to commence and take place. The auditor will send them a preliminary checklist. This is a list of documents (e.g. organization charts, financial statements) that will help the auditor learn about their unit before planning the audit. After reviewing the information, the auditor will plan the review, conduct a risk workshop primarily to identify key risks and raise risk awareness, draft an audit plan, and schedule an opening meeting. Engagement Letter Merami Berhad is informed of the audit through anannouncement or engagementletter from the Internal Audit Director. This letter communicates the scope and objectives of the audit, the auditors assigned to the audit, the audit methodology used in the audit and other relevant information. This letter serves as a contract which outlines the responsibilities of the auditor and client to prevent any unnecessary misunderstanding of what is expected or required of the other party. The auditor and the client must also agree on the terms of the engagement. Opening Conference Nearer the start of the audit, the auditor will arrange a meeting with Merami Berhad to discuss the scope and objectives of the audit. The opening conference should be held to gather information about the mission, critical processes, and control procedures of the unit to be used in the preliminary survey process. The opening meeting should include senior management and any administrative staff that may be involved in the audit. Merami Berhad describes the unit or system to be reviewed, the organization, available resources (personnel, facilities, equipment, funds), and other relevant information. The audit senior usually discusses with the client about the companys performance for the year in terms of increase or decrease in profitability. This may due to factors ranging from launching of new products during the year to high-position staffs leaving the company. These will all be documented in the Business Understanding Document. The internal auditor meets with the senior officer directly responsible for the unit under review and any staff members he wishes to include. It is important that the client identify issues or areas of special concern that should be addressed. The time frame of the audit will be determined, and we should discuss any potential timing issues (e.g. vacations, deadlines) that could impact the audit. The opening conference is an important step in a regular audit. It is an opportunity to establish the proper tone and to begin building good relationships. Preliminary Survey In thisphasethe auditor gathers relevant information that they have gained from the opening conference is used in conjunction with other relevant information about the unit in order to obtain a general overview of operations. He talks with key personnel and reviews reports, files, and other sources of information. This may include information on budgets and strategic plans as well as past audit reports. There are certain risks that the auditor will always review to ensure that they are being adequately controlled and managed these include financial transactions, local risk management and business continuity planning. Internal Control Review All of this information is then used to make a preliminary assessment of the risks and controls for Merami Berhad unit. The auditor will review the units internal control structure, a process which is usually time-consuming. In doing this, the auditor uses a variety of tools and techniques to gather and analyze information about the operation. The review of internal controls helps the auditor determine the areas of highest risk and design tests to be performed in the fieldwork section. In the interests of quality and consistency, the Head of Internal Audit reviews this work and agrees the scope of work to be carried out. Audit Program Preparation of theaudit programconcludes the preliminary review phase. The audit program establishes theproceduresnecessary to complete an efficient and effective audit. It includes a detailed plan of the work to be performed as well as the steps required to achieve the audit objectives. There should be sufficient detail for less experienced staff to perform the steps however it should not be overly detailed whereby it might cause auditors to execute steps routinely and override their judgment. STAGE 2: FIELDWORK Transaction Testing Revenue Cycle Sales procedure and cash receipt transaction are the 2 checking procedures under revenue cycle. Sales Procedure A sales quotation provides a pre-sales processing environment which allows prospective buyers to examine the costs involved for a completion of work. A sales quotation typically consists of information like quantity, item and its description, unit prices and etc. Many businesses cannot have an upfront price for the service they provide. Thus, sale quotation should be provided by companies to its customers to give them an estimate of the cost involved. In addition, a delivery order is written directions from a consignor or shipper of a shipment to a carrier or freight forwarder to release the shipment to the named delivery party in freight-prepaid shipment. It allows direct delivery of goods to the carrier or warehouseman. Invoices are essentially a detailed bill left by vendors and outside supplier for goods or services rendered to a company under sales procedure. The document may be called a Sales Invoice, from the point of view of the vendor, or a Purchase Invoice by the buyer. A typical invoice might list the quantity of each item, prices, billable hours, service description and a contact address for payment. While some expenses may be paid through an accounts payable department by the posted due date. Besides, cash sale can be used in several different contexts. A cash sale has to do with the purchase of goods or services and involves the immediate possession of the new owner, without any delay in time between purchase and assuming full ownership in just about every situation. In the world of finance and in retail situations, people are engage in cash sales on a delay basis, Segregation of duties is critical to effective internal control. It reduces the risk of both erroneous and inappropriate actions. The handling of cash receipts and accounting for such receipt need to segregate. This is to reduce the likelihood that errors will remain undetected by providing an accounting check over the receipt of cash. For example, those who handle cash receipts would not have the authority to prepare or sign cheques, would not have access to accounting records and would not be involved in reconciling bank accounts. If a person has access to both the cash receipts and the accounts receivable records, it is possible for cash to be diverted and the shortage of cash in the accounting records to be covered which can result in theft of the entitys cash. In the other hand, for those who perform sales activity including those who maintain contact with customers and issue sales orders, would not perform any credit approval, billing, shipping, credit memo, cash receipts and a ccounting activities. Cash Receipt Transaction Most business customers pay by cheque or electronically. Cash receipts are only given to acknowledge cash payments; which are rarely made by business customers. Cash register and lockboxes are often used as safeguards here. In order to prevent fraud and error, different employees should be responsible for receiving and recording cash collections here. The purpose of preventing fraud and error is the validity, completeness, timeliness, authorization, valuation, classification, posting and summarization. Its very important to the cash receipt transaction. The auditor can check monthly bank reconciliation to prevent any recorded cash receipts not deposited in order to ensure the validity of the cash receipt transaction. For instance, misstatement in sales that may occur includes fictitious sale being recorded in the account o f a regular customer. Expenditure Cycle There are two checking procedures under expenditure cycle, which are purchasing procedure and cash disbursement transaction. Purchasing Procedure A purchasing transaction normally begins with a purchase requisition generated by a department or support function. A purchasing order is then the purchase of goods or services from a supplier. As soon as the goods and services have been rendered, the entity records a liability to the supplier and pays later. Basically, there are three types of for purchase transactions which are the purchase of goods or services on cash or credit, payment of the liabilities arising from such purchases and return of goods or services. The second type is cash disbursement transaction to clear liabilities resulting from purchase of goods or services. The final type is a purchase return transaction which involves the return of goods previously purchased to supplier for cash or credit. Good segregation of duties must be done in order to prevent embezzlement or any fraudulent activities. Firstly, a purchaser who orders should not be the person who receives goods. This can prevent the purchaser from placing excessive orders and keeping the rest of goods. Next, a person who purchases items should not be the person who writes the cheques for it. This can avoid the person from creating orders and make payments to fictitious companies. Then, the person who writes cheques should not handle the reconciliation. This is because nobody will aware even if he writes cheques to himself or relatives. Cash Disbursement Transaction Cash disbursement can be defined as paying out of funds in a discharge of a debt or expense. Transaction Related Audit Objective (TRAO) is used here to evaluating the existence and quality of controls. The auditors transaction-related audit objectives follow and are closely related to management assertion. That is because the auditors primary responsibility is to determine whether management assertions about financial statements are justified. These transaction-related audit objectives help the auditor accumulate sufficient competent evidence required by the standard of fieldwork and decide proper evidence to accumulate for classes of transactions with a framework. In order to ensure the validity of the cash disbursement transaction, the auditor tests the validity of purchase transactions whether there is any fictitious or non-existent purchases may have been recorded in the clients records. Assets or expenses will be overstated if fraudulent transactions are recorded. As for Completeness, auditor must ensure that purchase that has been made in recorded accordingly. If fail to do so will lead to understating of assets or expenses, and the corresponding accounts payable will also be understated. As for Timing, a timing error occurs if transactions are not recorded on the dates the transaction took place. As for Authorization, the person who has authority to approve purchase should not have access to cash disbursement for the purchase. As for Valuation, appropriate methodology is used to calculate transactions and to review various reconciliations. The valuation of accruals depends on the type and the nature of the accrued expenses. As for Classifications, the major issues related to the presentation and disclosure assertions are identifying and reclassifying any material debits contained in accounts payable. For instance, segregation of purchasing and cash disbursement journal is crucial to ensure that correct amount would be allocated properly. If purchase transactions are not properly classified, assets and expenses will be misstated. As for Posting and summarization, control tools should be used to reconcile vouchers to the daily accounts payable listing or else the daily postings to the purchases journal should be reconciled to the accounts payable subsidiary records. Income Statement or Profit and Loss Account First of all, the auditor should determine and try to find out the major changes or the modification that would affect the normal relationship has been made in the production and sales area. Audit assistant are responsible to handle on detect the significant adjustment in the policies of company that would affect the item stated in the income statement. After analyze on such adjustment to ensure that no material error is found then it will continue proceed to the final stage of the audit section. For example, significant changes in employee benefits might affect salaries and employee compensation and have an effect on the income statement. Other than checking in the income statement of a company, the auditor would also look into the balance sheet on the assets and liabilities. Before the auditor start to work on it, a copy of clients balance sheet should be prepared to working papers. There are procedures of carrying out an audit on assets and liabilities. Auditors should categorize each item in the balance sheet accordingly to the audit checklist. Assets All of these are the components of assets. For Cash in Bank To ensure the information that stated in the column of the balance is complied what it really had in the bank, a confirmation request letter will be sent to all the related bank which the entity had dealing with within the financial period. In addition to get confirm to relevant bank that the balance in the bank of the company, the auditors also can get an opportunity to request the bank to provide other information such as the securities that the company held in the safekeeping. The response from the bank give the company a gold evidence to prove that cash at bank that stated in the balance sheet is complied with the real amount in bank at the balance sheet date. With the cooperation of bank, the confirmation of cash on deposit provides evidence to the existence of cash at bank and as to rights and obligations. If the balance per bank statement is different, bank reconciliation would have to be done by the audit assistants. For Account Receivable A details list of account receivables balances of the customer should be obtain before the auditor and access to the balance. The auditor will trace totals to comparative summary of accounts receivables balance and randomly select customers account from the listing to send itemized statements to get the response or confirmation of the balance. Review the confirmation replies letter from them and test accounts where there are no replies. Keep track with the potential bad debts to be written off, if exist, check the opening balances again. For Inventories When inventory is material to the financial statements, the auditor is required to attend the entitys physical inventory counting unless it is impracticable. Examine clients physical inventories count determine whether the clients counting methods are effective. The purpose of inventory attendance is to enable the auditor to obtain audit evidence regarding the existence and condition of the inventory and consider if there is any obsolescence in it. The auditor may select a sample of inventory items from the client count records and trace them to the perpetual inventory records for checking purposes. For Prepayment expenses Randomly choose the official receipts or documents that can support prepayment expenses and test on it. Then, send conformation letter to conform the amount due. For Non Current Assets The auditor should obtain a list of fixed assets expenses that register under the clients company such as depreciation charges, loss or gain on the disposal of the fixed asset, net book value, revaluation amount and etc. The revaluation done should be back by the evidence or documentation authorized by the professional. Check to invoice and agree to the description, price, date and etc. The physical existence and the condition of the assets should be check and determine whether it is located at companys premises. As for disposal of fixed assets, ensure that there is proper authorization and that profit or loss on disposal is properly recorded. Liabilities For Short Term Notes Payable A bank conformation letter should be sent out to inquire loan balance status of the company. Auditors have to calculate the principal and interest paid to check whether it comply with the figure in the balance sheet. For Long Term Debts Review the loan agreement and direct the attention to the relevant information to acquire the accurate interest charged based on the nominal interest rate calculation and auditor have to be ensuring that the interest rate stated in the income statement same with the result of calculation. For Income Tax Account The documentation of the transaction of the company is required to keep for minimum 7 year required by law. Client is required to show documentation and support for every aspects of companys tax return. For example, if the client claims itemized deductions, receipts for those deductions must be produced. In addition, to justifications for why the taxpayer felt that those deductions were legitimate. Besides that, taxpayers must open their accounting methods to inspection and demonstrate that all of their income was in fact properly documented and claimed on the tax return. This can be done through proper recording and classification for provision for taxation and deferred taxation. Advice Informal Communications As the fieldwork progresses, the auditor discusses any significantfindingswith the client. Hopefully, the client can offer insights and work with the auditor to determine the best method of resolving the finding. Usually these communications are oral. However, in more complex situations, memos and/or e-mails are written in order to ensure full understanding by the client and the auditor. A lot of information is shared via e-mail, of course, but there is more face-to-face conversation.Other than that, I would like to mention for this communication question is language. Most communications with a greater group of people (and formal meetings) are held in English; however it depends a lot on who is speaking if you will understand that person. Also if it is only me and, says, two other Indians, it is very likely that they switch to Hindi or Kannada (local language) without noticing. I then sometimes have to remind them to stay with English. Distinguishing between first and surnames is als o impossible for me, same with deciding if a name is male or female I just have to guess or find some neutral ways to address or ask for people. In particular cases, we may also provide drafts of organizations charts, proposed forms or modifications to forms, financial data or other statistics, or drafts of findings and recommendations that later may be incorporated into the formal audit report. These are all considered informal communications between the auditor and the client. Their purpose is to promote constructive communication and avoid misunderstandings. Our goal: NO SURPRISES. Audit Summary / Financial Monitoring Upon completion of the fieldwork, the auditor summarizes the audit findings, conclusions, and recommendations necessary for the audit report discussion draft. Write a summary memo to document the results of fieldwork. Conclude as to whether the information reported by the state agency in the Section 1512 reports is accurate, reliable, and timely. The audit summary gives an overview of all work done sheets according to their topics. The audit summary template gives the title, the audit number, the topic of the summary and of the work done sheets, and the creation date. In addition to the work done sheets, the audit summary also contains a summary of the observations and findings as well as an overall assessment and conclusion of the audit result. Before writing the audit summary, auditors should agree the working papers on which the summary is based with their audit lead. Working Papers Working papers are a vital tool of the audit profession. They are the support of the audit opinion. They connect the clients accounting records and financials to the auditors opinion. They are comprehensive and serve many functions. The result of audit activities must be documented truthfully, consistently, clearly, and completely, with a comprehensible description of all material details. This involves both the contents of a fieldwork activity and the procedure itself. This documentation of fieldwork activities is referred to as working papers to express its connection with the work results. The basic requirements for proper documentation apply to all types of fieldwork activities, although there are different types of documents, depending on the nature of the audit. In addition to the working papers which are mandatory, other documents can be created as optional extras; they contain information beyond the minimum information requirement. The working papers are an indication of the audit quality in general. This needs to be considered because queries by different groups of addresses or their requests for information may often require access to this documentation. Accordingly, the working papers may serve as discussion or evidence documents, for example for queries from the Board, the unit requesting the audit, Internal Audit Management, the Audit Committee, or the external auditors. The preparation of working papers is subject to certain organizational requirements. Each auditor always has the main responsibility for preparing the documents, both during and immediately after fieldwork. Even though the audit lead and Audit Manager have ultimate responsibility for quality assurance, each auditor has to prepare and maintain the working papers with the necessary attention to detail. Working papers may be compiled by hand or entered directly into a system (which is normally more expedient, because it makes it easier to access the information again). STAGE 3: AUDIT REPORT The third stage of carrying an audit is to prepare an audit report. After all the evidence for each of the item in the financial statement have been collected and proven, the senior audit and the audit assistant is going to check the closing balance amount of the balance sheet and the trial balance with the ledger account whether they are compatible with each other and to ensure that each figure is agreeing with the previous year audit account in order to prepare a working trial balance and the working paper. After this all procedure has been done, our audit assistant will prepare an audit report which expresses the opinion of the auditor, evidence of audit and recommendation for the information improvement. Discussion Draft In order to implement this process, first the auditors will discuss to prepare a draft for internal audit report to outlining the audits work, recommendation for the information that should provided and the timeframe to complete the report. The draft that prepared by the management department will show that who will responsible to implement the job, the action to be taken and the timeline to do the job. After the draft has been discussing, a meeting among the auditor will be held in order to assign the job to the person selected for preparing the report and meanwhile the draft will be sent to the particular auditor. Formal Draft The report will become the final report if the response of the management is integrated with the audit report draft. The important information that present in the report includes the title of the report, the duty of the management and the auditor in preparing the report, the scope paragraph that show the evidence of the examination and the accounting principles use to prepare the report, the opinion paragraph which expresses the opinion of the auditor and whether the financial statement is complying with the statutory requirement and the name, signature and address of the auditor who preparing the report. This is to make sure that if there is any fault present in the report, it is the responsibility of the particular auditor to in charge with the case. Final Report After that, the auditor will present the final report to the audit committee and the copies of the report will sent to the senior auditor, the management department of the audit firm and our client, Merami Berhad to review and get the approval. Client Response In our report, we could include or attached the client response in the audit finding prior to issuance of the final report. The client should highlight how report findings will be determined and include an implementation timetable in the response. However, some managers may likely to make a decision which not to implement an audit recommendation and to accept the risks that might occur with an audit finding. For example, the treasury balances are reconciled monthly instead of reconciled daily. The differences are out of the way and have been controlled since that date. The adjusting entries are made with proper documentation and review. Client Comments In our report, we always include the clients comment on our Internal Audits performance as it is part of the Internal Audits self-evaluation program. The feedback has proven to be very beneficial to us as we improve our procedures due to clients suggestion. STAGE 4: FOLLOW-UP Followed-Up Review These required certain actions taken to resolve the audit report findings may be tested to ensure the desired result were achieved. For each item included in the follow-up, review status information provided by management to determine if information addresses all parts of finding and if a corrected date or revised due date has been provided. During this stage, we will contact unit management to obtain any missing information. We also evaluate action reported as taken in response to each finding to see whether the finding has been satisfactorily corrected. If necessary, develop audit tests to prove that the finding has been corrected based on the nature of the finding and responses. The Director of Internal Audit or the auditor in charge of the follow-up review will prepare a memorandum for senior management that notifies them that audit activities are underway and describes the follow-up process. This memo should include timeframes for the project, a copy of the outstanding findings relating to areas reporting to that senior manager, a request that they distribute the findings to these areas and ask the managers to provide Internal Audit with the information requested, a statement that these comments were previously distributed as part of an audit report or close-out letter, and notification that the results will be reported to the Chancellor and Board of Trustees. Followed-Up Report In the follow-up report, it lists all of the actions taken by the client to resolve the original report findings. Unresolved findings will also appear in the follow-up report and will include a brief description of the finding, the original audit recommendation, the client response, the current condition, and the continued exposure to board of company. A discussion draft of each report with unresolved findings is circulated to the client before the report is issued. The follow-up review results will be circulated to the original report recipients officials as deemed appropriate.

The War Against Athletes :: essays research papers fc

THE WAR AGAINST ATHLETES   Ã‚  Ã‚  Ã‚  Ã‚  In schools around the country, many athletes are being subjected to a great indignity. They are being stripped of their personal privileges. They are scorned and questioned of their morale, without cause or evidence. The trust once shared between students and teachers, the bond between children and parents has been torn apart. Athletes ranging from middle school to high school are being subjected to tests for drug use. Drugs that only thirteen percent of the student populations are responsible for. (Brecher, n.pag.) The remaining eighty-seven percent of the students are being accused of, and unrightfully suspected of drug use. But why just athletes? Why not the rest of the students? In their quest for a more civil society, administrators have forgotten their true goals  ­ equality for all students. If an athlete is to be stripped of his rights, why not another student? What makes an athlete more susceptible to drug use than a non-athlete? A clear level of discri mination is evident in the Supreme Court decision to make drug testing of athletes legal in the United States. (no author, 4). It is wrong to suspect a person more likely to do drugs than another person solely on their extra-curricular activities.   Ã‚  Ã‚  Ã‚  Ã‚  Athletes are subjected to conditions most students are not. They go through more training and spend more time working than do most other students. Athletes, along with their parent or guardians, spend time and money to participate in athletic events. Each one of them works hard to achieve their personal goals, something that schools try to incorporate into their curriculum all over the country. Athletes are an example to the rest of the student body, through their level of effort and their desire to improve. They are rewarded by shoving their hard-status down the toilet, along with any feelings of privacy or personal pride. Only nobody seems to notice this injustice. For some reason, our society, or its government at least, seems to believe that athletes are the focal point of drug trafficking in schools around the country. By being the uplifting students they are, athletes have drawn attention to themselves. Attention that has gone from sweet to a more hateful su spicious attention. The kind of attention the press brings when a famous person is suspected of wrongdoing. The suspicion feeds on itself, until some anarchist reporter brings it to a rolling boil by exposing the entire scandal.

A previously written monologue of ‘Our Sammy’, which is from the Blood Brothers play

For our development section of the course we are asked to perform a monologue. This could either be a previously written monologue of ‘Our Sammy', which is from the Blood Brothers play, or to write up our own monologue which relates to the play ‘Blood Brothers'. I decided to write my own monologue, because It gave me the chance to be original, and to express what I interpret what the characters are feeling, so that I could put it into my own words and to block the piece how I wanted it to be performed. The ‘monologue' word comes from the Greek words â€Å"mono† and â€Å"logos† which means â€Å"one word†, it is a linguist act designed to transport/convey information by one person directly addressing the audience. In a monologue the thespian needs to be alone, however, none of the other cast speaks. Although when an actor/actress is alone, perhaps thinking out loud, this is a soliloquy, not a monologue. There are two basic types of monologue that can be performed, these are a; Exterior monologue: Whereby the actor speaks to another person, who is not in the performance space and who is not in the audience. Interior Monologue: This is where the actor speaks to himself or herself. It is examining their own sensory and perceptual experiences and reveals the inner motives/thoughts to the audience. This is commonly used in stream of consciousness (stream of consciousness indicates a library technique (works of fiction using certain techniques to tell a story)) writing. A monologue is an art form in and of its self, but it is always part of a bigger, dialogue-based play. It is a provision of another point or angle in relating to the audience and revealing the character's inner life, motives and emotions. My own written monologue is about Edward just after he's meet Mickey, it shows his emotions towards Mickey, how incredible the coincidence is that they have the same birth date and how angry/annoyed he feels toward Mrs Lyons and Mrs Johnstone when whenever they meet they instantly split them up and stop them playing. My Monologue: Born on the same day, fancy that? July the 18th, so we made a pact Blood brothers forever joined by blood Forever more standing by him And he's standing by me He's a jolly old chap, he's smashing great The F word, a plate in his head But most of all being PISSED OFF!! He's super fun but dead careful he knows How to play count to ten and you'll be on your way†¦Ã¢â‚¬ ¦ That's his favourite game But I'm not allowed to play anymore Because mummy says so Whenever we meet, Mrs Johnstone or mummy splits us up An excuse, bed time or something like that But I don't mind because were blood brothers Blood brothers forever and ever so it's all alright. So when mummy comes and spoils the fun I really†¦. really want her to†¦to†¦ F off!!!! But it's not fair she always wins And anyway I'm only seven Only seven and a bit†¦Ã¢â‚¬ ¦