...purchasing records, as well as any documents related to investments, stocks or loans. His job is to provide an accurate, unbiased analysis of the company’s financial condition. Its objective is to determine, among other things, whether the accounting records are accurate and complete, prepared in accordance with the provisions of GAAP, and the statements prepared from the accounts present fairly the organization's financial position, and the results of its financial operations. Internal auditing is also done and an internal auditor is appointed by the firm. His functions are more towards the firm as he is appointed by it. He looks into the strategies and goals of the firm and assesses them to near perfection. He provides helpful advices and reports on the firm’s growth. But the role of an external auditor is a bit more different from the internal auditors. An external auditor mostly comes into play during the scams and getting government verification on the related firm’s accounting details. In such cases, first an external auditor approved by the government should be appointed by the firm. The government appoints an external auditor who is not connected to the company, as it may be construed as...
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...about various types of risk, software development risk, operational risk, and information security risk etc. The risk management framework is mainly intended for risk management principles for improving the quality of software development. 1. Introduction Even if most of the organizations uses risk management framework while developing software development system. The framework is used as a foundation for comprehensive risk management methodology and it also provide help for evaluating and improving software’s risk management practice. The risk management framework can be applied in all phases of the system development life cycle. And it also can be used to demonstrate the management of different types of risk. The technical report provides the detailed introduction for risk management framework, risk management concepts, framework overview, the...
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...Case 3-51 Pages 115 -117 1. Why might Koss management have placed so much trust in Sachdeva, along with minimal supervision and monitoring? Koss management might have placed so much trust in Sachdeva because she was is such a high position. She worked in the company as Vice President, when you are that high on the totem pole, you are given trust that you know what you are doing and that you want what is best for the company. Companies don’t hand out positions to people that have no clue as to what they are doing as well as someone that they believe will ruin the company. The same thing goes along with having minimal supervision and monitoring. She was a Vice President, someone that was supposed to be trusted, someone who was a leader, someone who was supposed to set an example. It just goes to show you that it is not always the person on the bottom of chain that needs to be watched. It is easier for higher up management and owners to sneak money away than the one who have minimal access to records and bank statements. 2. What was Grant Thornton’s obligation to uncover the fraud? Grant Thornton was Koss’s internal auditor. An internal auditor is defined as “An independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes...
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...Electricity is an essential requirement for all facets of our life. It has been recognized as a basic human need. It is a critical infrastructure on which the socio-economic development of the country depends. Supply of electricity at reasonable rate to rural India is essential for its overall development. Equally important is availability of reliable and quality power at competitive rates to Indian industry to make it globally competitive and to enable it to exploit the tremendous potential of employment generation. Services sector has made significant contribution to the growth of our economy. Availability of quality supply of electricity is very crucial to sustained growth of this segment. Recognizing that electricity is one of the key drivers for rapid economic growth and poverty alleviation, the nation has set itself the target of providing access to all households in next five years. As per Census 2001, about 44% of the households do not have access to electricity. Hence meeting the target of providing universal access is a daunting task requiring significant addition to generation capacity and expansion of the transmission and distribution network. OVERVIEW AND BACKGROUND OF SOCIAL NETWORKS Since Social Networks began, hundreds of millions of individuals and thousands of organizations have been attracted by the concept of connecting with others using Social Networks. This attraction or fascination extends beyond just the use of Social Networks...
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...the articles read, the first of the Boomers (circa 1946) are now in their sixties and reluctantly nearing retirement age. Age at Marriage for Those Who Divorce in U.S. (Divorcestatistics.org) Age Under 20 years old 27.6% (women) 11.7% (men) 20 - 24 years old 36.6% (women) 38.9% (men) 25 - 29 years old 16.4% (women) 22.3% (men) 30 - 34 years old 8.5% (women) 11.6% (men) 35 - 39 years old I will like to first start by adding that statistic show how the number of divorces has increase within the last decade. Believed to be 5.1% (women) vs. 6.5% (men) which; are the highest Divorce Rates by State per 1,000 Total Population - 2009 CDC/NCHS National Vital Statistics System. Cohabitation, Marriage, Divorce, and Remarriage in the U.S. CDC/NCHS, Report 23, number 22 (PHS) 98-1998 By age 30, 75% of women have been married and approximately 50% have cohabited outside of marriage * 20% chance a first marriage will end in...
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...factors have contributed to this problem. As measured by inflation adjusted dollars, wages of low-skill jobs have declined. The number of families headed by unmarried mothers has risen, and large numbers of immigrants with little education have entered the U.S. The combination of these factors have resulted in approximately 20% of our country’s children living in poverty, which is 50% higher than 1969. Historically, the foundational basis for lifting the disenfranchised out of poverty is education. One of the first steps of the civil rights movement was a grassroots movement educating the poor and disenfranchised to a level of literacy that would enable them to register to vote. This strategy was led by Stephen Currier and his wife, Audrey Bruce, the granddaughter of Andrew Mellon, during the early 1960s. Their Taconic Foundation brought the leading civil rights groups together with other foundations including the Stern, Rockefeller, and Norman foundations. The funding to civil rights advocacy associations was matched with volunteers throughout the South who tutored prospective voters in literacy and then sent them back to their own communities to teach others. The Currier’s Taconic Foundation also funded a program in Harlem that had been developed at New York University. The goal was teaching disadvantaged children concepts and skills needed for school, while developing motivation and self-confidence. It was possibly the first project to focus on...
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...EMPIRICAL STUDIES doi: 10.1111/j.1471-6712.2012.01049.x Repressed and silent suffering: consequences of childhood sexual abuse for women’s health and well-being Sigrun Sigurdardottir RN, MS (Director) (PhD Student)1,2 and Sigridur Halldorsdottir RN, MSN, PhD (Med Dr) (Professor and Chairman)3 1 The Icelandic Research Center Against Violence, Akureyri, Iceland, 2Public Health Sciences, School of Health Sciences, University of Iceland, Reykjavik, Iceland and 3Faculty of Graduate Studies, School of Health Sciences, University of Akureyri, Akureyri, Iceland Scand J Caring Sci; 2013; 27; 422–432 Repressed and silent suffering: consequences of childhood sexual abuse for women’s health and well-being Research results indicate that psychological trauma in childhood caused by child sexual abuse can have serious and widespread consequences for health and well-being. The purpose of this study was to examine the consequences of childhood sexual abuse for women’s health and well-being. The research methodology was phenomenology. Seven women with a history of childhood sexual abuse were interviewed twice with 1–6 months interval. For all the women, the abuse started when they were between 4 and 5. All of them were repeatedly violated and traumatized ever since then and were even still being victimized at the time of the interviews. The main result of the study is that time does not heal all wounds. All the women described great repressed and silent suffering in all aspects of...
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...itinerary planning· Roles and responsibilities on a cruise ship· Customer service systems and passenger profiles· Managing food and drink operations onboard· Health, safety and security Cruise Operations Management presents a range of contextualised facts illustrated by a number of case studies that encourage the reader to examine the often complex circumstances that surround problems or events associated to cruise operations. The case studies are contemporary and are constructed from first hand research with a number of international cruise companies providing a real world insight into this industry. Each case study is followed by questions that are intended to illuminate issues and stimulate discussion. The structure of the book is designed so the reader can either build knowledge cumulatively for an in-depth knowledge of managerial practices and procedures onboard a cruise ship, or they can ‘dip in' and make use of specific material and case studies for use within a more generic hospitality or tourism learning context. * Comprehensive overview of hospitality services and operations written specifically for the cruise industry* Uses contemporary examples to...
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...Assessment Title- please specify the question you have chosen | People experience distress in different ways and so attempting to measure it Is pointless | Banner ID number(this is an 8 digit number, preceded by the letter ‘B’, e.g. B00123456) | B00188060 | Have you been granted a formal extension? | YES Audrey Cund Revised submission deadline for extension: 18th DEC 15 | Contents page Page 2 Introduction Page 3 Literature search Page 5 Critical Appraisal of a Quantitative Study Page 8 Critical Appraisal of a Qualitative Research Study Page 10 Conclusion Page 12 Appendix 1 Page 15 Appendix 2 Page 18 Appendix 3 Page 21 References Critical Appraisal of Quantitative and Qualitative Nursing Research Introduction Contemporary nursing continues to not only strive for evidence based practice, which according to the Nursing and Midwifery Council (NMC) 2008 Code of Performance and Ethics should be part of nurse’s professional responsibilities but the nursing profession should look to develop this knowledge further. Nursing research allows nurses to develop critical and questioning skills which identify the strengths and weaknesses of the research findings or to establish if any further research is required (Le May and Holmes, 2012). This assessment will be focusing on critically appraising a quantitative and...
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...TAGBAR Literature Problems Encountered by Irregular College Students Background of the Study Academic performance really means three things: this means the ability to study and remember facts, it also means being able to think in relation to facts and thirdly, it further means being able to communicate one’s knowledge verbally or practically (www.google.com). A marching band is a company of instrumental musicians performing outdoors for the purpose of entertainment and sometimes in competition. Instrumentations typically include brass, woodwinds and percussion instruments (en.wikipedia.com). The marching band at Partido State University was one of the competing units among the marching bands. They joined military parades, concerts, street parades and many more. It means that joining in marching bands had a lot of trainings and practices to be done. In this regards the academic performance of the band members maybe sacrifice because of double priorities. In addition, the society may have different expectations of the performance of the band members according to their own perspectives. It was observed that there are band members who had incomplete or failing grades. It all depends on how they personally addressed problems as a student and as a band members who got failing grades and incomplete grades faced a consequence of termination as a band scholar. http://www.termpaperwarehouse.com/essay-on/Problems-Encountered-By-Irregular-College-Students/134394 Factors...
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...Present THE STONING OF SORAYA M. Directed by CYRUS NOWRASTEH Starring SHOHREH AGHDASHLOO MOZHAN MARNÒ and JIM CAVIEZEL Written by BETSY GIFFEN NOWRASTEH & CYRUS NOWRASTEH Based on the book “The Stoning of Soraya M.” by FREIDOUNE SAHEBJAM Rated R for a disturbing sequence of cruel and brutal violence, and brief strong language 114 Minutes NY PUBLICITY: Lina Plath/Clare Anne Darragh Frank PR 99 John St., #225 New York, NY 10038 Tel: 646-861-0843 Lina@frankpublicity.com ClareAnne@frankpublicity.com LA PUBLICITY: Fredell Pogodin/Bradley Jones Fredell Pogodin & Associates 7223 Beverly Blvd., Suite 202 Los Angeles, CA 90036 Tel: 323-931-7300 pr@fredellpogodin.com ROADSIDE ATTRACTIONS: Veronica Bufalini/Meghann Burns Roadside Attractions 7920 Sunset Blvd. #402 Los Angeles, CA 90046 Tel: 323-882-8490 VeronicaB@roadsideattractions.com MeghannB@roadsideattractions.com For publicity materials, please visit: www.roadsideattractionspublicity.com Official Website: www.thestoning.com THE STONING OF SORAYA M. ABOUT THE FILM In a world of secrecy, corruption and injustice, a single courageous voice can tell a true story that changes everything. This is what lies at the heart of the emotionally charged experience of THE STONING OF SORAYA M. Based on an incredible true story, this powerful tale of a village’s persecution of an innocent woman becomes both a daring act of witness and a compelling parable about mob rule. Who will join forces with the plot against her, who will...
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...............................................21 About the Author of this Guide .............................................................29 About the Editors of this Guide .............................................................29 Full List of Free Teacher's Guides...........................................................30 Click on a Classic ..................................................................................31 Copyright © 2007 by Penguin Group (USA) For additional teacher’s manuals, catalogs, or descriptive brochures, please email academic@penguin.com or write to: PENGUIN GROUP (USA) INC. Academic Marketing Department 375 Hudson Street New York, NY 10014-3657 www.penguin.com/academic In Canada, write to: PENGUIN BOOKS CANADA LTD. Academic Sales 90 Eglinton Ave. East, Ste. 700 Toronto, Ontario Canada M4P 2Y3 Printed in the United States of America A Teacher’s Guide to the Signet Classics Edition of George Bernard Shaw’s Pygmalion 3 AN...
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...Project Cost Control Tools & Techniques Jason Owens, jason@jasonowens.com Scott Burke Matthew Krynovich DJ Mance Last Updated: 1/15/07 Project Cost Control Tools & Techniques Introduction Contributors: Owens, Jason, jason@jasonowens.com Burke, Scott Krynovich, Matthew Mance, DJ The formatting and minor edits of this document have been updated since its original creation. Contact information for some of the contributing authors has been removed for reasons of privacy and in no way indicates a lesser degree of contribution. All project team members have contributed equally to this paper. Copyright © 2007 All rights reserved. No part of this document may be reproduced or transmitted in any form or by any means, electronic or mechanical, for any purpose, without written permission. Jason Owens, jason@jasonowens.com Page 2 of 26 Project Cost Control Tools & Techniques Introduction Executive Summary This paper reviews certain tools and techniques that can be used in order to help those responsible for managing a project to potentially better control and manage project costs. The aspects of life-cycle costing are presented and opportunities for optimizing cost management are presented. Finally, a table summarizing the recommendations are presented in the conclusion. Jason Owens, jason@jasonowens.com Page 3 of 26 Project Cost Control Tools & Techniques Introduction Table of Contents Executive Summary ............................
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...Workplace Harassment and Violence Report Jacquie Carr, Community Researcher Audrey Huntley, Community Researcher Barbara MacQuarrie, Centre for Research on Violence Against Women and Children, University of Western Ontario Sandy Welsh, Department of Sociology, University of Toronto Names are listed in alphabetical order and reflect varied, but equal contributions to the overall project and report. We are grateful to Status of Women Canada for funding this project and for the continued sponsorship of the Ontario Coalition of Rape Crisis Centres. We also thank the members of our Advisory Committee for pushing and challenging us throughout this project. We thank the women who facilitated focus groups and helped us contact the women in this study. Finally, this report would not be possible without the contributions of the women who told us about their experiences. © 2004 Centre for Research on Violence Against Women and Children ISBN# 0-9688655-3-4 1 “To understand violence, we have to examine both the personal experience and the terrain of that experience.” Dr. Yasmin Jiawani This report is built on the personal experiences of women who have experienced workplace harassment, but their stories are also about the “terrain” or the context of those experiences. In drawing out the commonalities of their experiences, we have begun to shed light on the terrain. We must transform the terrain if women are to have equality and safety in their workplaces...
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...INTRODUCTION Generally, there are two categories of small and medium enterprise (SME) in Malaysia. The first category comprises agriculture, services, information and communication technology (ICT) with less than 50 full-time employees or annual sales turnover fewer than RM 5 million. The second included manufacturing and agro-industries with less than 150 full-time employees or annual sales turnover not exceeding RM25 million. Small and medium sized enterprise (SME) is the engine for economic growth. Development of SME brings technology development and employment creation. Michael and John (1998) have noted that relative to larger firms, SMEs are well prepared for facing the challenges of increasing competition and globalization of markets. Planning is usually done first by entrepreneur when decided to start a SME. This is because everything else will be depends on the planning makes by the entrepreneur. A business plan plays an important role in obtaining funds and as a blueprint for the enterprise operates towards success. As Peel and Bridge (1998) and George and Jonathan (2002) reported, there is a strong connection between the success of a SME and its long-term planning. In Malaysia, National SME Development Council (NSDC) was established in June 2004. It acts as the highest policy-making body to chart the direction and strategies comprehensive and coordinated development across all sectors of the economy. Some examples of successful SMEs in...
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