Factors Affecting Human Resource Management - 1521 Words

INTRODUCTION The aim of this study is to establish the demographic factors affecting Human Resource Management. Demographic changes relates to gender, ethnicity, age, occupation, religion and workforce. Pfeffer (1985, p. 303) defined employee demography as â€Å"the study of the composition of a social entity in terms of its members attributes†. The demographic factors have reflective influence and a major impact on operations of human resource management.Employees have become progressively more diverse, and this has forced hotel industry to make substantial changes to the methods in which they approach management of employee. Hotel organisationsuse human resource management practice to equipemployee’s attitude and behaviour to achieve their organisational goals and gain competitive advantages as well as focusing on job satisfaction of employee. According to Wright McMahan (1992) theory, the organisation cannot compete in the market unless organizations adoptemployee retention practices which cannot be imitated easily. This implies, employers should be concerned about how to propose employment practices that best meet these diverse employee expectations. To put it plainly, employee’s demographic characteristics are related to their preference, for a range of employee benefit practices then organizations would need to be very much aware of these employee expectations. DISCUSSION The common theme in this literature review is an emphasis on the utilisation of human resourceShow MoreRelatedAn Examination of Political and LEgal Factors Affecting Global Human Resource Management5920 Words   |  24 Pagesï » ¿ â€Å"AN EXAMINATION OF POLITICAL AND LEGAL FACTORS AFFECTING GLOBAL HUMAN RESOURCE MANAGEMENT† TABLE OF CONTENTS I. INTRODUCTION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Description of the Problem †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 The Purpose of the Research †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 6 The History, Settings, and Background of the Problem †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Scope of the Research †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9 Definition of Terms †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 9 II. REVIEWRead MoreHuman Resource Management Is The Body Of Knowledge And A Set Of Practices1336 Words   |  6 PagesWhat is it? Human Resource Management is the body of knowledge and a set of practices that define the nature of work and regulate the employment relationship. HRM is the function within an organization that focuses on recruitment, management and providing direction for the people who work in the organization with the selection of employee, providing proper orientation and induction, providing proper training and the developing skills, assessment of employee (performance of appraisal), providingRead MoreHuman Resource Management ( Hr )1499 Words   |  6 PagesHuman Resource Management (HR) is a function in an organisation aimed at maximizing employee performance in relation to the employer s set standards and strategic objectives. The primary focus of HR is concentrated upon the management of employees, and on the policies and systems within and outside the organisation. (Boxall Purcell, 2011). â€Å"Strategic Human Resource Management (SHRM) aims to align the functions and processes of HR w ith the strategic aims and objectives and competitive advantageRead MoreHuman Resource Management ( Hr )1550 Words   |  7 PagesHuman Resource Management (HR) acts to serve a function which is aimed at maximizing the overall performance of a business and its employees in relation to the employer s set standards and strategic objectives. The primary focus of HR is concentrated upon the management of employees, and on the policies and systems within and outside the organisation. (Boxall Purcell, 2011). â€Å"Strategic Human Resource Management (SHRM) aims to align the functions and processes of HR with the strategic aims andRead MoreHr Planning for British Airways752 Words   |  4 PagesDescribe the internal and external factors to be considered when planning the human resources requirements of an organisation. Human Resources are one of the most important departments in any organisation. It plays a big role for the company and influences every employee because it is responsible for managing employee costs. However, Human Resources Department also has responsibility for many other tasks including Recruitment and Selection, Training. The most important task that performed by HRRead MoreJim Case Question969 Words   |  4 PagesStaff Training and Development March 11, 2013 Staff Training and Development From a company perspective, training and development of company employees are essential for organizational operation. From an employee perspective, the same factor is critical for skill development and for career advancement. â€Å"The retention of valued skill sets, are important for continued business achievements† and as a supervisor it is important to continuously train and develop your staff’s skills (McClellandRead MoreRecruitment and Selection in Hotel Industry1428 Words   |  6 Pages        Human Resource Practices In Hotel Industry INTRODUCTION TO HOTEL INDUSTRY One of the fastest growing sectors of the economy of our time is the hotelindustry.  The  hotel  industry  alone  is  a  multi-billion  dollar  and  growingenterprise. It is exciting, never boring and offer unlimited opportunities. Thehotel industry is diverse enough for people to work in different areas of interestand still be employed within the hotel industry. This  trend is not just in India,  but also globally. Modern hotelsRead MoreHuman Resource Management And Organizational Goals1587 Words   |  7 Pagespast two decades, where the best-intentioned human resource processes attempting to align human resource practices with organisational goals have become mismatched. Due to external factors such as globalization, advances in technology and changing views regarding the importance of human resources as a competitive advantage for organisations, the nature of work has been redefined (Horwitz, Heng, Quazi, 2003). This has caused human resource management to become more than just a function, but a strategicRead MoreHuman Resource Management933 Words   |  4 PagesHuman Resource Planning Definition: Human Resources Planning is defined as the process of assessing an organization’s human resources needs in the light of organizational goals and changing condition and making plans to ensure that a competent, stable workforce is employed. The actual planning process will vary a great deal from organization to organization As defined by Bulla and Scott (1994), human resource planning is ‘the process for ensuring that the human resource requirements of anRead MoreInternational Hrm : International Human Resource Management Essay740 Words   |  3 Pagesinteraction between the human resource functions, countries and types of employees1 - parent country nationals (PCNs), local or host country nationals (HCNs), and nationals from neither the parent nor host country but from a third country (TCNs). Performing HR operations with an international perspective is the essence of international human resource management i.e. when the human resource management assumes a global perspective; it becomes international human resource management. Definitions of International

The Decline Of The Roman Empire - 1463 Words

What were the most important reasons for the decline of the Roman Empire? Why? The fall of the Western Roman Empire is a very broad topic because there were a multitude of continuous events that led to the disappearance of one of the most legendary empires of the world. The seemingly unstoppable Roman Empire would fall due to the fact that many aspects that made Rome such a dominant empire began to fade. Rome was the center of the world and the thought that such a power in the world could decrease was outstanding. It was not built in a day; therefore, it could not be destroyed in a day. The dominating city declined for many reasons but there are only a few principal reasons that led to the cities decline. The political problems, economic†¦show more content†¦One of the many things that had to be the political honour was very risky and often political figures of the time and emperors have died because of strips of people who do not like what they were doing, decadence, people have lost faith and hope in their emperors. Slavery is one of the biggest economic factors that brought the empire to its knees. Slavery is what has kept the rich from the poor. The rich who established gigantic profitable areas were enriched and the farmers could not remain competitive and was forced to join up as a sharecropper or move to the city, adding to unemployment, by peasants moving to the city, the city gets more and more crowded and epidemics arise more often. Another aspect that brought the Western Roman Empire to their knees, was the army. The Roman Empires army turned into German mercenaries. Mercenaries cost a lot of money because they had to keep the vast empires residents safe. The money that was spent for the mercenaries was to be financed, so taxes were raised. With the Roman Empire in a phase of despair barbarian tribes took advantage and started to invade the once colossal empire. Clans ravaged the fallen empire and fought each other for territory. At one time the population having a common religion was a very important factor that kept the Romans united. Once the right of freedom to worship was denied, Rome became an empire full of anger and rage. Christianity was a new

Deception Point Page 26 Free Essays

Like a hot knife through a frozen stick of butter. Norah motioned to the NASA men on the winches. â€Å"The generators can’t handle this kind of strain, so I’m using manpower to lift. We will write a custom essay sample on Deception Point Page 26 or any similar topic only for you Order Now † â€Å"That’s crap!† one of the workers interjected. â€Å"She’s using manpower because she likes to see us sweat!† â€Å"Relax,† Norah fired back. â€Å"You girls have been bitching for two days that you’re cold. I cured that. Now keep pulling.† The workers laughed. â€Å"What are the pylons for?† Rachel asked, pointing to several orange highway cones positioned around the tower at what appeared to be random locations. Rachel had seen similar cones dispersed around the dome. â€Å"Critical glaciology tool,† Norah said. â€Å"We call them SHABAs. That’s short for ‘step here and break ankle.'† She picked up one of the pylons to reveal a circular bore hole that plunged like a bottomless well into the depths of the glacier. â€Å"Bad place to step.† She replaced the pylon. â€Å"We drilled holes all over the glacier for a structural continuity check. As in normal archeology, the number of years an object has been buried is indicated by how deep beneath the surface it’s found. The farther down one finds it, the longer it’s been there. So when an object is discovered under the ice, we can date that object’s arrival by how much ice has accumulated on top of it. To make sure our core dating measurements are accurate, we check multiple areas of the ice sheet to confirm that the area is one solid slab and hasn’t been disrupted by earthquake, fissuring, avalanche, what have you.† â€Å"So how does this glacier look?† â€Å"Flawless,† Norah said. â€Å"A perfect, solid slab. No fault lines or glacial turnover. This meteorite is what we call a ‘static fall.’ It’s been in the ice untouched and unaffected since it landed in 1716.† Rachel did a double take. â€Å"You know the exact year it fell?† Norah looked surprised by the question. â€Å"Hell, yes. That’s why they called me in. I read ice.† She motioned to a nearby pile of cylindrical tubes of ice. Each looked like a translucent telephone pole and was marked with a bright orange tag. â€Å"Those ice cores are a frozen geologic record.† She led Rachel over to the tubes. â€Å"If you look closely you can see individual layers in the ice.† Rachel crouched down and could indeed see that the tube was made up of what appeared to be strata of ice with subtle differences in luminosity and clarity. The layers varied between paper thin to about a quarter of an inch thick. â€Å"Each winter brings a heavy snowfall to the ice shelf,† Norah said, â€Å"and each spring brings a partial thaw. So we see a new compression layer every season. We simply start at the top-the most recent winter-and count backward.† â€Å"Like counting rings on a tree.† â€Å"It’s not quite that simple, Ms. Sexton. Remember, we’re measuring hundreds of feet of layerings. We need to read climatological markers to benchmark our work-precipitation records, airborne pollutants, that sort of thing.† Tolland and the others joined them now. Tolland smiled at Rachel. â€Å"She knows a lot about ice, doesn’t she?† Rachel felt oddly happy to see him. â€Å"Yeah, she’s amazing.† â€Å"And for the record,† Tolland nodded, â€Å"Dr. Mangor’s 1716 date is right on. NASA came up with the exact same year of impact well before we even got here. Dr. Mangor drilled her own cores, ran her own tests, and confirmed NASA’s work.† Rachel was impressed. â€Å"And coincidentally,† Norah said, â€Å"1716 is the exact year early explorers claimed to have seen a bright fire-ball in the sky over northern Canada. The meteor became known as the Jungersol Fall, after the name of the exploration’s leader.† â€Å"So,† Corky added, â€Å"the fact that the core dates and the historic record match is virtual proof that we’re looking at a fragment of the same meteorite that Jungersol recorded seeing in 1716.† â€Å"Dr. Mangor!† one of the NASA workers called out â€Å"Leader hasps are starting to show!† â€Å"Tour’s over, folks,† Norah said. â€Å"Moment of truth.† She grabbed a folding chair, climbed up onto it, and shouted out at the top of her lungs. â€Å"Surfacing in five minutes, everyone!† All around the dome, like Pavlovian dogs responding to a dinner bell, the scientists dropped what they were doing and hurried toward the extraction zone. Norah Mangor put her hands on her hips and surveyed her domain. â€Å"Okay, let’s raise the Titanic.† 28 â€Å"Step aside!† Norah hollered, moving through the growing crowd. The workers scattered. Norah took control, making a show of checking the cable tensions and alignments. â€Å"Heave!† one of the NASA men yelled. The men tightened their winches, and the cables ascended another six inches out of the hole. As the cables continued to move upward, Rachel felt the crowd inching forward in anticipation. Corky and Tolland were nearby, looking like kids at Christmas. On the far side of the hole, the hulking frame of NASA administrator Lawrence Ekstrom arrived, taking a position to watch the extraction. â€Å"Hasps!† one of the NASA men yelled. â€Å"Leaders are showing!† The steel cables rising through the boreholes changed from silver braid to yellow leader chains. â€Å"Six more feet! Keep it steady!† The group around the scaffolding fell into a rapt silence, like onlookers at a seance awaiting the appearance of some divine specter-everyone straining for the first glimpse. Then Rachel saw it. Emerging from the thinning layer of ice, the hazy form of the meteorite began to show itself. The shadow was oblong and dark, blurry at first, but getting clearer every moment as it melted its way upward. â€Å"Tighter!† a technician yelled. The men tightened the winches, and the scaffolding creaked. â€Å"Five more feet! Keep the tension even!† Rachel could now see the ice above the stone beginning to bulge upward like a pregnant beast about to give birth. Atop the hump, surrounding the laser’s point of entry, a small circle of surface ice began to give way, melting, dissolving into a widening hole. â€Å"Cervix is dilated!† someone shouted. â€Å"Nine hundred centimeters!† A tense laughter broke the silence. â€Å"Okay, kill the laser!† Someone threw a switch, and the beam disappeared. And then it happened. Like the fiery arrival of some paleolithic god, the huge rock broke the surface with a hiss of steam. Through the swirling fog, the hulking shape rose out of the ice. The men manning the winches strained harder until finally the entire stone broke free of the frozen restraints and swung, hot and dripping, over an open shaft of simmering water. Rachel felt mesmerized. Dangling there on its cables, dripping wet, the meteorite’s rugged surface glistened in the fluorescent lights, charred and rippled with the appearance of an enormous petrified prune. The rock was smooth and rounded on one end, this section apparently blasted away by friction as it streaked through the atmosphere. Looking at the charred fusion crust, Rachel could almost see the meteor rocketing earthward in a furious ball of flames. Incredibly, that was centuries ago. Now, the captured beast hung there on its cables, water dripping from its body. The hunt was over. Not until this moment had the drama of this event truly struck Rachel. The object hanging before her was from another world, millions of miles away. And trapped within it was evidence-no, proof-that man was not alone in the universe. The euphoria of the moment seemed to grip everyone at the same instant, and the crowd broke into spontaneous hoots and applause. Even the administrator seemed caught up in it. He clapped his men and women on the back, congratulating them. Looking on, Rachel felt a sudden joy for NASA. They’d had some tough luck in the past. Finally things were changing. They deserved this moment. How to cite Deception Point Page 26, Essay examples

Ethical Principles for Philosophical - myassignmenthelp.com

Question: Write about theEthical Principles for Philosophicaland Professional. Answer: a) James Bromley, Auditor, has not violated the general ethical principles. There has been no violation of ethical principles simply because James obtained permission from his clients to reveal their tax details to Jayne Godfrey, the new Accountant purchasing the practice. By asking the clients if he can reveal their tax details to Jayne, it is an ethical principle of faithfulness whereby he respected the clients. An ethical principle of doing no harm was also applied by James as he did not want to harm the clients by giving out their tax details before consulting them. Jamesfurther applies an ethical of benefiting others by potential services they could use; thispromotes the well-being of Jayne and the clients too. (Jordan 2010, p. 235-260) b) There has been no violation of ethical principles. There is an ethical principle of respecting autonomy whereby an individual has the right to act as a free agent and therefore free to decide how they live their lives as long as they do not negatively impact the lives of others. In this case, Fred Hingarra,Auditor has just spent 6 years oversees playing soccer of which it is his right and or decision and this therefore does not prevent him from auditing since he is an Auditor. (Jungers et al. 2013) c) There has been no violation of ethical principles. The Asquith Accountants by advertising a special in the local paper that they guarantee to provide their clients with a tax refund within 10 days, they are promising to keep and are therefore faithful to their clients and therefore there is no ethical principles violated. (Jungers et al. 2013) d) There has been no violation of ethical principle. By asking Amy Harris, Auditor, who is an auditor for a chartered accounting firm during the day to be the treasurer of the local athletics club which is not for profit institution and Amy`s firm does not audit the athletics club, it is an ethical principle of benefiting others as Amy Harris, Auditor can benefit from being a treasurer as another form benefits from auditing. (Jordan 2010, p. 235-260) e) The Gordan Accountants have violated the ethical principle of benefiting others by providing inappropriate report to Simtec Ltd after being asked to carry the auditing from 7th to the 2nd September 2016. (Jordan 2010, p. 235-260) f) There is violation of ethical principle; benefiting others. The cheap Insurance Company instead of benefiting the local accountant, DavidDale, it wants him to give out his potential clients at a low commission, 5%. (Jungers et al. 2013) A) Self review threat These arises when the auditor collects data and comes up with a well prepared accounting information for the firm.. In this case,Kartina Ng,the Senior Accountants Manager, from Jenkins Ltd falls ill and is replaced by Ellen Davis from our accounting firm,Thornleigh Accountants for the next four months,Self-review threat comes in when after two months our firm intends to include EllenDavis as part of the audit team of Jenkins Ltd when Ellen Davis had also prepared some of the accounting for the Jenkim Ltd.Ghandar says that a large in firms, this threat can be addressed by separating the accounting and audititing work between two distinct teams or partners that operate independently of each other. In this case therefore, the self-review threat could be addressed by not including Ellen Davis in the auditing team. (Jungers et al. 2013) b) Multiple referrals threat This type of threat usually arises in the case where an auditor receives variousnumber of referrals from a specificclient. In most cases, the multiple threat is also known as a self-interest threat. In this case, John Dargin, theAudit Manager of the Dargin Associates Accountants, has just received the accounts from Winmalee Ltd. The senior staff bonuses are all relate to the firm`s profit performance and Winmalee have provided copies of details taken from various accounting standards which are sympathetic to their approach to valuation of these assets. This causes a multiple referrals threat which is also a self-interest threat as Winmalee have provided copies of details taken from various accounting standards which are sympathetic to their approach to valuation of the assets. Issuing a qualified report could impact on that referral relationship and in turn impact on their business. (Jordan 2010, p. 235-260) c) Multiple referrals threat Multiple threats usually occur when an auditor gets various number of referrals from one client. This threat at times is always linked to as self-interest review. In this case, the chocolate company has asked our firm to carry out the audit of its financial statements and also invite our firm to visit its seconds chocolate shop where defective chocolates are sold at a considerable discount prior to completing the audit. This leads to a multiple referrals threat since the chocolates company asks for an audit of its financial statements but before the audit is finished, it invites our firm to visit its second chocolate shop. Issuing a qualified report could be difficult as auditor may have to consider the interests of the chocolates company especially when it is the only client. (Jungers et al. 2013) D) Self-interest threat This threat comes up in situations where an auditor has only one particularclient .It arises also when one client represents an importantproportion of their business or company. In this case I experience self-interest threat since am asked to meet Mike Steketee,the Managing Director and in the meeting am advised that his firm is going to be expanding and expects the auditor to be flexible in their approach.Since am not sure of auditing the Expert Travel company the following year,Mike Steketee might be my only client and therefore I will less likely to to issue a qualified audit opinion or something that will cause an issue for the client because am worried about losing the client. (Jordan 2010, p. 235-260) e) Relationship threat This sums anything that involves the auditor knowing the SMSF trustees, members, or accountant on a personal level.In this case I will experience relationship threat since a senior member of my audit team, Elaine Ong is engaged to James Bing who is the senior accountant at Elmtree.I may not give out a qualified audit opinion just maintain the relationship between Elaine Ong and James Bing, the senior accountant at Elmtree.By engaging in this, I cannot achieve independence in auditing. (Jungers et al. 2013) f) Relationship threats Relationships threats cover a large area. Generally, they entail anything that involves the auditor knowing the SMSF trustees, members, or accountant personally. If that relationship is close for instance one that involves related members by blood, one cannot achieve independence in auditing.In this case, one of our senior auditors on the audit from our audit firm,MCM Accountants,Diane Polo plays on the same softball team as the Elise Lift the Senior Account,and several other staff members from Rangers Ltd which is to be audited.As MCM Accountants we may not issue a qualified audit report since we wantto maintain a relationship between one of our senior auditors, Diane Polo and the members from Rangers Ltd. (Jungers et al. 2013) Some of the details required to be involved in audit report of the financial statements of a public company include the following; Governance structure of the company For any public company to operate effectively keep its records safe, the governances format should be up to date at the end of every financial year. A governance structure entails the following, the authorized share capital, issued and fully paid shares, names of executive directors and non-executive directors, names of bankers and auditors, legal firms and the directors report outlining the performance of the company in the preceding year. (Jordan 2010, p. 235-260) Company operations The various operations undertaken by the public company are very significant to its achievement. Such operations must be included in the financial statements at the end of the year. Some of the details attached under this section are accounting policies adopted. New policies adopted by the company during a given year must be recorded so as to keep a clear review of the companys progress. (Jungers et al. 2013) Financial statements For any audit report to be useful and effective, it has to include financial statements. Financial statements help the company to be in a position of knowing whether they are making profits or losses.Among the details to be included here are, comprehensive income statement, statement of financial position or balance sheet, cash flow statement, statement of responsibility of the board of directors, statement of changes in equity and notes to financial statements supporting how the figures were arrived at. (Jungers et al. 2013) Vital and critical audit issues These are matters that are encountered by the auditor as he carries out the report of financial statements. These matters should be addressed since they are important to any user of financial statements at large. Information users need to be able to identify such matters in order to have a good valuation of what they need. Most of these matters are addressed by the members of the audit for any public company. (Jungers et al. 2013) Critical audit matters Communication of critical matters by the auditor needs to be given keen interest. The auditor has to use a good introductory language in relaying information. A financial statement should contain such critical matters. They assist anyone in need of financial statements for good revaluation. Critical issues also help the company in their future planning of activities. Without knowing the vital matters the company cannot know which important things to look at when starting a new financial year. (Jordan 2010, p. 235-260) Company policies and procedures The policy of the company that guides in keeping of records is vital to a company. They help in knowing the manner in which data will be recorded and kept. The policies should be in line with the actual and real transactions of the company. A good reflection of the assets should be seen and shown accurately without altering anything. The auditor need to give satisfaction to the company that all the information concerning the companys activities is effective and not biased for use. (Jungers et al. 2013) Report of the Chief Executive Officer The CEO is required to give a report of the business activities undertaken by the company during the financial year. He should be able to explain more about what transpired on including which activities did well and those that had difficulties. The Chief Executive Report is very important to users since most of them major in reading what the CEOs report say. Being a very key detail, he should be able to give an effective report free from bias. The report need to be real. It forms a basis of morale to information users and it will enable them continue reading more about the company. (Jungers et al. 2013) References Jordan A.D. (2010).Ethics: Principles and practices : Joseph Edna Josephson Institute of Ethics Survey of employee opinions, values, and behavior. Washington, D.C.: Dept. of the Treasury, Internal Revenue Service. 73(11), 235260 Jungers, C. M., Gregoire, J. (2013). Counseling ethics: Philosophical and professional foundations. Danvers, MA: Springer Pub. Co. 67(43), 89-93

The narrators poem Essay Example For Students

The narrators poem Essay In this essay I will be analyzing a key section, from the narrators poem, where Edward and Mickey meet, Mickeys poem and finally where Mrs. Johnston meets Edward. I will be examining what the background is going to be like, the way actors say particular dialogues, they way I would like them to act on some occasions e.g. Mickeys character should be funny and very imaginative like any 7 year old will be Yknow our Sammy, Yknow what he sometimes does? He wees straight through the letterbox of the house next door to us. I tried to do it one night but I had to stand on a crate, cos I couldnt reach the letter box but I will by the time Im eight(pg.22, Mickeys poem) can you please get a crate and stand on it and pretend to wee in the next doors letterbox. (Only do this thing on the underlined line) We will write a custom essay on The narrators poem specifically for you for only $16.38 $13.9/page Order now Willy Russell was born in Whiston, just outside Liverpool in 1947, and at age of five moved to Knowsley. His father used to own a fish chips shop and his mother used to work in a warehouse. At school in English silent reading he realized to become a writer, He left school in 1962 with an English O level (G.C.S.E) this was his only qualification, because of his only one qualification he worked as a hairdresser for six years, He then started to take English literature classes. Having passed this he then decided to go to college for a year to train to become a teacher. He wrote his play in the school where he used to work as a teacher. So far in the story Mickey has met and had a good long chat with Edward, they have became blood brother but, they do not know that that they are real brothers, Both of them know that their birthdays are on the same day. They cannot tell that they are twins because of the way they speak e.g. Mickey-gis a sweet(act 1,pg 24), they way they are dressed. Edward meets Mrs.Johnstone  For the first time, she cannot believe how well looked after he is, his nice brand new clean clothes hes got. Mrs.Johnstone tells Edward to never come around this area, because if Mickey and Edward find out by any chance that they are twins they will die instantly. This superstition made up by Mrs. Lyons, she knew that Mrs. Johnston believes superstitions more than anything else in the world. The plot of the play is about two twin boys, Edward and Mickey. Mrs.Johnstones husband left her with 7 kids to look after because he was into another woman so poor Mrs. Johnston had to take care of 7 kids but she had another surprise her husband had left her something to remind her of him like 7 werent enough she was expecting twins. She couldnt take care of 9 kids so she made a deal with a lady called Mrs. Lyons she only had started to work in her house as a maid so gave one of the twins away Edward to Mrs. Lyons, Mrs. Johnston was a really spirituous lady so to keep both of the brothers finding out she made a superstition of her own that if any of the twins find out once they have been separated that they are brothers they will die straight away. Well they both try to keep them away from each other but their plan fails they find out in the end that they are twins and Mickey shots Edward because their mum gave away Edward he says You! You! Why didnt you give me away! I could have been I could have been him! Mickey shot Edward.  Mickeys house set of props. I would like to put the following things on the side of Mrs. Johnstons set:  Coffee table with one leg half broken so that its tilted a bit, Sofa with the feathers coming out of it sewed a bit from the side, Black and white TV, with some of the knobs missing, half of the room with another colored carpet a dirty rug in the middle, ripped or damped wallpaper, outside of the house, bin on the floor rubbish on the ground on the road, uncut grass, smashed up glass on the ground, boarded windows, broken toys e.g. bike with only one wheel

lord of the flies3 essays

lord of the flies3 essays The novel Lord of the Flies by William Golding begins when a group of young boys get stranded on a tropical island without any adults. When the boys are all together they decide they need to elect a leader. The boys choose Ralph primarily because he is the oldest. That angers Jack because him and Ralph arent the best of friends. To restore Jacks hurt feelings Ralph makes him the leader of the hunter group. Jack promises to keep them supplied with meat. Ralph then decides to make rules for the boys to follow, but he only comes up with one. The rule is at meetings only the person with the conch, or horn can speak. After Piggy who is Ralphs best friend lectures everyone on how important it is to be rescued Ralph decides to put a fire on the top of a mountain, so if a plane goes buy the smoke can be seen. They use Piggys glasses to kindle a fire. While Ralph and some others are building huts Jack is out stalking a pig but the pig got away. When Jack gets back to the beach Ralph starts to complain to him that the hunters should do more work at building huts then roaming in the jungle. Jack starts to get angry and the boys get into an argument, but they are able to control themselves. The boys eventually got use to their new life on the island. The early sunrise, the fresh sweet air, and by the best time of the day they forgot about their hopes and worries. When the sun was at its highest peak the heat became unbearable they went into the shade and napped. At night it became pitch black and the boys became frightened and restless. Jack and some of the other hunters painted their faces and went out to kill the pig. Meanwhile Ralph and piggy where sitting on the beach and they saw a ship on the horizon. Then they found out that the fire on the mountain went out because the hunters who were supposed to be taking care of the fire were gone. When the hu ...

Firms Research Paper Example | Topics and Well Written Essays - 2500 words

Firms - Research Paper Example The firm prides itself on being, â€Å"Dedicated to design innovation and technical excellence† (Bluarch 7). Having expanded its ventures to many areas of the globe Bluarch has been discussed in various publications and has also been involved with several exhibitions from all over the globe. The firm has used its extensive marketing to extend its boundaries significantly in the few years they have been established, enabling them to carry out projects not just throughout the U.S.A but also in a in a wide range of countries which include Korea, the U.K., Italy, Russia and the Ukraine. In the area of interior design, the company works on projects in both residential and commercial settings. In the commercial area this can encompass work in hospitality (including restaurants and nightclubs) as well as within retail and office spaces. Whilst in the area of architecture their projects are extended to include opera houses, movie complexes and even a parachute pavilion that was constr ucted in Brooklyn. Fisher Maranz Stone Like Bluarch, Fisher Maranz Stone is based in New York City. More specifically the firm is housed in a classic district loft space and has been around for a little longer than Bluarch having been established in 1971. The company was originally founded by the trained architects and interior designers Jules Fisher and Paul Maranz who continue to operate as the company’s principle designers. They were later joined by Charles G. Stone who, whilst specializing in theatre lighting, has since become the President of the company. They are assisted in the workings of the business by several principal associates who function not only in the area of design but also in finance, marketing and IT. They also employ a dozen junior designers and several administrative staff thereby making it significantly bigger than Bluarch. Specializing in lighting designs, the firm claims to â€Å"Use light to narrate the architect’s story enhancing the commun ication of design through environmentally and economically conscious lighting solutions†. (FMS 1) Furthermore, for over forty years the company has incorporated their designs into a vast range of locations and has created lighting solutions for over 2500 projects around the world, that include museums and towers, corporate interiors and concert halls, private residences, casinos and universities, and have even extended their practice to airports and train stations. Jeffrey Beers International The introduction to this company’s website opens by describing how one can â€Å"Step into an environment by Jeffrey Beers International and you will discover a setting rich with imaginative variations on classic themes of glamour, elegance, wit, and seduction†. (Jeffrey Beers 1). Again this company resides in New York City, and was established there in 1986 by Beers who graduated from university with a degree specializing in architecture. Concentrating its projects mainly w ithin the areas of hospitality and retail, the company has nevertheless expanded to carry out projects in private residencies and office spaces as well as nightclubs. The company has now expanded its operations to encompass some 12 countries up to the present time although they are continually looking to expand even further afield. The team is built on the specialists skills of a number of associates who operate not only in the field of

Change Management Ass 2 Essay Example | Topics and Well Written Essays - 2000 words

Change Management Ass 2 - Essay Example This has resulted in a multi-racial and multi-cultural workplace. Moreover the mergers and acquisitions have caused diverse organizational cultures to come together resulting in a clash of cultures. Bolman and Deal state that "managers regularly face an unending barrage of puzzles or "messes." To act without creating more trouble, they must first establish an accurate picture of what is happening. Then they must proceed to a deeper level, asking, "What is really going on here?" This important step in reading a situation is often overlooked. As a result, managers may form superficial analyses and leap on solutions nearest at hand or most in vogue. Market share declining? Try strategic planning. Customer complaints? Put in a quality program. Profits down? Time to reengineer or downsize† (Bolman & Deal 33). Taking hasty decisions in the name of adaptability and dynamism through superficial analysis can cause negative consequences especially in the long run. This paper reviews orga nizational change with reference to the multi-frame approach to organizational diagnosis. The consequences of superficial analysis will be done first. This will be followed by the multi-frame approach for understanding organizations. A contingency approach to change and the sociological matrix of organizational culture by Goffee and Jones will also be reviewed. a few examples of organizations with regard to the multi-frame approach will also be provided. Bolman and Deal argue that even apparently brilliant managers act in dumb ways in change management scenarios. They are of the view that such many of these problems are caused not because the managers are stupid or inexperienced, but due to other (mostly personal) factors. This attitude is referred to as the ‘self-destructive intelligence syndrome’. Referring Feinberg and Tarrant who coined the phrase, the authors state that â€Å"people act stupid because of personality flaws – things like pride,

Political Speech Text Analysis Essay Example | Topics and Well Written Essays - 2000 words

Political Speech Text Analysis - Essay Example In the speech, Obama begins by raising three important questions about the state of American democracy and the notion of the ‘American Dream’. Using an affirmative tone, the new president asked the audience – ‘If there is anyone out there who still doubts that America is a place where all things are possible...’. As the first African-American ever to be elected to the highest seat of power, the president is himself a valuable answer to the question he raised. The second paragraph of the speech begins with a metaphor - ‘It is the answer told by lines that stretched around the schools and churches in numbers this nation has never seen’, which represents the millions of people who lent their voice and support to his cause and campaign. Maintaining the same affirmative posture, Obama continues to pose another question – Who still wonders if the dream of our founders is alive in our time’. He uses the word ‘dream’ to associate his question with the famous 1963 speech of Martin Luther King Jr. – ‘I have a Dream’. The president responds to the question posed by enumerating the minorities in the USA. By this, Obama shows that the ‘Dream’ for which Martin Luther sacrificed his life and fought so hard through non-violence had indeed been realized. He completes this justification by saying – ‘we have never been just a collection of individuals or a collection of red state and blue states: we are, and always will be, the United States of America’. The red and blue states used in this context represents the political parties that are usually favoured by people in the states namely the Republicans (red) and Democrats (Blue). At the end of this phrase, he calls for all citizens towards consolidation irrespective of the party they favour as they belong to the same nation. The introduction of the speech concludes with another question – ‘Who still questions the power of our

Islam And Modernization In Indian Sub Continent Theology Religion Essay

Islam And Modernization In Indian Sub Continent Theology Religion Essay Sir Syed Ahmed Khan was the first Islamic modernist of the Indian sub-continent. He served as the judiciary sub-judge under the East Indian Company in 1840. At first, he was loyal to the Company but after the event of 1857 Indian revolt he became critical of the British attitude towards Muslims and Islam. He believed that if Muslims and European co-operate with each other and share their scientific heritage, it could help the society at large. After visiting Britain in 1869 he established the Muhammadan Anglo-Oriental College of Aligarh in 1875, Indias first Muslim University which was inspired by Oxford and Cambridge educational system. He believed that Muslims need religious reforms as he said: Today we are, as before in need of a modern theology [jaded ilmal-kalam] whereby we should either refute the doctrines of modern sciences, or undermine their foundations, or show that they are in conformity with Islam (Troll, 1978:311). He believed that there is no discrepancy between the Qu ran and science as he stated: There is no matter in the Quran disagreeing with the laws of nature (Khan, 1970: 30). Sir Syed Ahmed Khan was criticized by the Islamic scholars firstly, because of his loyalty to the British, whom the Islamic scholars consider as invaders. Islamic scholars like Ashraf Ali Thanwi and Jamal-ud-Afghani issued fatwas against Ahmed Khan because of his views on nature and denial of the miraculous events in Islam. Allama Iqbal Jinnah Sir Syed Ahmed Khan and Maududi Hamza Alavi (1988) classifies eight ideological positions among Indian Muslims before partition. They range from the Islamic traditionalism of Deobandi and Braelvi Islamic scholars (ulema) to the Islamic fundamentalism of the Jamat-e-Islami led by Maududi to the Islamic modernism of Sir Syed Ahmed Khan and Muhammad Iqbal to the secular nationalism of Jinnah to the secular non-communal Indian Nationalist Muslims of the Congress party. Introduction Islam and modernity, modernity and Islam; different approaches in historiography and the social sciences attempt to find a significant connection between these two, allegedly separate, certainly distinct, forces of history(Salvatore, 1997: xiii). The relationship between Islam and modernization has been studied by the social, political, legal, historical and economic experts; besides, this subject has been widely addressed in relation to Muslim diaspora and their integration in the non-Muslim world especially after the events of 9/11 Muslim societies and Islam became the centre of scholars interest. The classical theorist of modernization such as Weber, Marx, Lerner and Bell predicted the decline of religion due to modernization. According to Weber rationality is the process of disenchantment which led to a disintegration of religious world views (Habermas, 1995). While for Marx religion creates false consciousness as he remarks, The abolition of religion as the illusory happiness of the people is required for their real happiness. The demand to give up the illusion about its condition is the demand to give up a condition which needs illusions. The criticism of religion is therefore in embryo the criticism of the value of woe , the halo of which is religion (Cited in Paden: 2003). Casanova (1995) argues that relationship between religion and modernity needs to be rethought in the following words, Theories of modernity, theories of modern politics, and theories of collective action which systematically ignore this public dimension of religion are necessarily incomplete theories (66). While Casanova suggests to rethink theories of modernity, Appadurai (1990) contends the role of religion is more consequential than ever in todays highly mobile and interconnected world (7). increasing role of religion in the present worldThere is plethora of literature on Islam and modernization and different stances have been taken by the academics on the issues related to Islam and modernization. Theorist such Marx, Bell and Lerner predicted the decline of religion due to modernization à ¢Ã¢â€š ¬Ã‚ ¦ CAN BE A POSSIBLE BEGINNING à ¢Ã¢â€š ¬Ã‚ ¦ Instead debates about religion became more visible toward the end of twentieth and beginning of twenty-first century 1. Introduction a. what this is about IM since time immemorial and the conflict between Islam b. Various Islamic scholars c. This section is divided i. approaches of scholars ii. 2. Approaches of Scholars a. Edward Said and Essentialism b. Islamic Modernism c. Reformism d. Islamic revivalism 3. IMD during colonial rule 4. Specifc case of Indian sub-continent a. Sir Syed Ahmed Khan b. Allam Iqbal c. Maududi 5. History of Pakistan a. all history section b. some events like Ahmadis c. Blasphemy law d. Swat and Red Mosque probably Eisenstadt argues that Islamist are not necessarily rejecting modernity Brief introduction and pre-modern scholars The debates on Islam and modernization have been going on since time immemorial. Both Muslim and non-Muslim scholars ventured on this area. I suggest that the debates between Islam and modernity are actually the debates within Islam and these questions have been asked by Islamic scholars centuries ago by scholars like Ghazali, Khaldun, Taymiya etc. They have already threw light on the differene between science and religion, reason and rleiigon etc. The literature on Islam and modernization is voluminous and it is beyond the scope of this study to examine that. As the term modernization suggest I will start these debates from the eighteenth century during the colonial rule and will divided it into three sections. During colonial rule Post-colonial states Recent developments In late nineteenth century and early twentieth century Muslim scholars initiated debates on Islams compatibility with modernization, which they encountered due to the European expansion during the colonial rule. Essentialist à ¢Ã¢â€š ¬Ã‚ ¦ Huntington and Lewis To respond to Saids critique of Orientalism-that it presents Islam as homogenous and unchanging-and also to counter the idealized Muslim claim of the unity of the ummah (the global community of believers), anti- essentialist scholars (e.g., al- Azmeh 1993; Eickleman and Piscatori 1990) present Islam and the West (or modernity) as constantly evolving, decentered, de- essentialized, and empirically diverse (Sayyid 1997). It is true that the Orientalist essentialization of I slam abetted the exertion of control over the Muslim Other (Salvatore 1997: 70). (Cited from book pg 25). However on the one hand, Islam is neither monolithic and unchanging, as the Orientalists posit, nor an undifferentiated unity, as many of the faithful wish to believe. But on the other hand, neither does Islam simply dissolve into a plurality of local Islams devoid of any civilizational content.(pg 25 cited from book). Karamustafa (2003) argues, Islam is an open, dynamic, holistic civilizational project that receives its direction from the human agents-individual and collective-that comprise it. True, agency resides not in reified entities such as civilizations but in the hands of groups of human actors. Nevertheless, Islam is a supra- cultural package of values, practices, and resources that Muslims adopt to help them navigate their earthly life. The holism of Islamic civilization is, thus, to be found in the commitment of Muslims to a shared stock of ideals and key ideas and their willingness to express these in a shared idiom. Karamustafa reminds us that it is important not to reify the key ideas and practices into a rigid formula, such as the overly simplistic five pillars of faith. (pg 26). In contrast to al- Afghani and Iqbal, other reformers, such as Sir Syed Ahmad Khan (1817-1898), largely accepted the reality of European political rule and focused instead on transforming Muslim educational institutions, based on European models. Khan, for example, founded a translation society in 1864 for the introduction of modern Western texts to India and in 1874 established the Anglo Muhammadan Oriental College at Aligarh (Esposito 1999: 38). Cited in book pg 55-56 Early times à ¢Ã¢â€š ¬Ã‚ ¦ Allama Iqbal and Muhmmad Abduh à ¢Ã¢â€š ¬Ã‚ ¦ before that Sir Syed Ahmed Khan Maududii and Hassan Al Banna and Syed Qutb ESSENTIALISM No doubt Islam was particularly prone to become the object of a kind of social-scientific essentialisation as a traditional religion preventing a modern societal differentiation and the autonomisatin of political power from the tutelage of religious authority (Salvatore, KEY ISSUES AND DEBATES ON MODERNITY: 14). Akroun and Salvatore (book date) essentialism Thus on the whole Islam tends to be regarded as a greater moral and political affront to modernity than other religious traditions (Asad, 2006:302). The idea that Islam was originally and therefore essentially a theocratic state is, I argue, a nineteenth century European one, developed under the influence of evolutionary theories of religion (Asad, 2006:308). David Harvey correctly remarked that, Enlightenment thought embraced the idea of progress, and actively sought that break with history and tradition which modernity espouses. It was, above all, a secular movement that sought the mystification and desacralization of knowledge and social organization in order to liberate human beings from their chains (1989:12-13). As Gellner remarks about Islam that its theological character renders it a dramatic conspicuous exception to the otherwise universal process of secularization (1992:5). Islam as a political ideology is a recent phenomenon as he states that, It is the product of modern politics and the modernizing state (Asad, 2006:307 original emphases). WAhhabism add in 18th century

Sotos Black Hair Essay -- Soto Black Hair Essays

Soto's Black Hair The title of Soto’s â€Å"Black Hair† is very ordinary. The image that forms from the color â€Å"black† serving as an adjective to describe the common noun â€Å"hair† paints a mundane picture that does not allow for any analysis beneath this concrete image. But in cases where the title is not an attention getter, the content of the poem is usually more of a challenge and Soto’s â€Å"Black Hair† is a perfect example. As the title suggests, there are many concrete images and figures presented throughout the poem, but after a close reading it is apparent that the underlying themes of family and culture lay beneath these tangible images through the poetic elements of the metonymy, the metaphor, color imagery, and the pun. The poem begins by introducing the main figure in the poem, a naturally talented baseball player named Hector Moreno. To the narrator, the game of baseball is more than just a simple game, â€Å"it [is] a figure – Hector Moreno† (6). Describing Hector Moreno initially as a figure closely associated with the game of baseball shows just how revered a person Hector is in the narrator’s mind. This image of Hector Moreno is quite concrete, but as the poem continues, the narrator expresses to the reader that his father died sometime during his childhood, as â€Å"his [father’s] face no longer [hangs] over the table† (18). Suddenly the image of Hector Moreno is not as concrete as it first appears, especially through the lines leading up to Moreno’s first appearance on the baseball field â€Å"in the lengthening shade† (4-5). The shadow of the narrator’s father over the dinner table when he was a boy has now taken the form of Morenoâ₠¬â„¢s figure in the shade over the baseball field since the narrator’s father has died. This initial me... ...se, watching Moreno touch home plate is like the narrator being welcomed into the arms of the â€Å"brown people† (30). Because of his difficult home life, the narrator finds comfort and love in the midst of baseball and his Mexican culture. Soto’s â€Å"Black Hair† is a perfect example of a poem that is effective through close analysis of certain concrete images which hold the key to the foundation of the poem and its underlying themes. In this poem, the universal themes of family and culture are hidden under the figure of Hector Moreno, the image of the narrator’s hair, as well as the extended baseball metaphor about culture. Although the title may seem ordinary at first glance, the challenge that the poem presents through its connection of concrete images and themes is very intriguing, and the themes are made clear through the effective use of certain poetic elements.