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Wednesday, September 2, 2020
The Iranian Revolution Essays - Iranian Revolution,
The Iranian Revolution Iran is a nation situated in the Middle East. The principle source of salary for the nation is oil, the one article that had enormously impacted its history. Iran's current government is run as an Islamic Republic. A president, bureau, legal branch, and Majilesor or administrative branch, makes up the legislative positions. A transformation that ousted the ruler, which was set in 1930, kept going more than 15 a long time. Crane Brinton's book, An Anatomy of a Revolution, clarifies set of four stages a nation encounters when an insurgency happens. Side effects, rising fever, emergency, and recuperation are the means that happen. The Iranian Revolution followed the four stages in Crane Brinton's hypothesis, side effects, rising fever, emergency, and recuperation happened. Various side effects prompted the disintegrating ruin of Reza Shah Pahlavi, leader of Iran until 1978. One of these side effects is rising desires which can be seen during the 1960's and 70's. The rich Shah made room for the land change law, ordered in 1962. The land minority needed to surrender its property to the legislature, and among those deprived of land, were the Shi'ah Muslims. Iran's capacity structure was profoundly changed in a program named the White Upheaval. On January 26, 1963, the White Revolution was embraced by the country. By 1971, when land appropriation finished, around 2,500,000 groups of the ranch populace profited by the changes. From 1960-72 the level of proprietor involved farmland in Iran rose from 26 to 78 percent. Per capita salary rose from $176 in 1960 to $2,500 in 1978. From 1970-77 the gross national item was accounted for to increment to a yearly pace of 7.8% (Iran 896). Therefore flourishing economy, the salary hole quickly augmented. Select homes, luxurious cafés, and night clubs and roads stacked with costly cars filled in as day by day tokens of a developing pay spread. This made an ideal situation for some contentions to emerge between the classes. Iran's exclusive class comprised of well off land proprietors, intelligencia, military pioneers, government officials, and ambassadors. The Elite kept on supporting the government and the Shah. The workers were survivor of unfulfilled political desires, observation by the mystery police, and the serious social and financial issues that come about because of modernization. The white collar class supported communism over private enterprise, since free enterprise in their view upheld the tip top, and doesn't profit the lower classes. The white collar class was the most variable component in the gathering, since they delighted in a portion of the benefits of the first class, which they might want to secure. At the equivalent time, they accepted that they had been cheated by the first class out of a lot of the industrialization riches (Orwin 43). About this time, the working class, which included understudies, technocrats, and innovator experts, got discontent with the economy. The key occasion ought to have additionally settled the regal autocracy, yet the expansion in oil costs and oil salary starting in 1974 caused extraordinary expansion. This was because of the venture procedure followed by the Shah, which prompted a dynamite 42% development rate in 1974. (Cottam 14). What's more, in light of the Shah's help structure which empowered the new rich to profit by expansion, the administration exertion to manage swelling was erratic. Helpless Iranians and Iranians with a fixed pay endured significant misfortunes in genuine salary. Better ezdards of living were not, at this point noticeable. Along these lines, most of the Iranian individuals built up a progressive inclination. As the working class got discontent in Iran all through the 1970's, the abandonment of intelligent people could be found in extraordinary overabundance. Ayatollah Ruhollah Khomeini spoke to a great part of the discontent of the strict segment of Iran. For taking a stand in opposition to the Shah's absolutist guideline, Khomeini was ousted to Turkey in 1963. In 1965, Khomeini moved to Iraq where he turned into the focal representative for exile resistance to the Shah. On October 6, 1978, Khomeini was ousted from Iraq and moved to Paris, where he was available to a bigger collection of resistance powers. He was likewise open to the Western Press. Khomeini lectured that he would uproot the Shah and oust the outsiders. He additionally said he would uphold strict and conventional qualities, and divert Iran's riches from huge industrialization plans and toward changes required by the normal
Saturday, August 22, 2020
The HIPAA Privacy Rule and Marketing Communications Essay -- Medical M
Ensuring tolerant data is a significant assignment for any human services supplier. The Heath Insurance Portability and Accountability Act (HIPAA), otherwise called the Standards for Privacy of Individually Identifiable Health Information, was endorsed by the United States Congress in 1996. It was the primary demonstration to give national guidelines to the utilization of patient wellbeing data. This security rule plots the limits for the utilization of individual wellbeing data, including explicit rules to guarantee HIPAA-consistence. So as to showcase under HIPAA, there are sure security runs set up to ensure patients. As indicated by HIPAA, showcasing is characterized as ââ¬Å"a correspondence about an item or administration that urges beneficiaries to buy or utilize the item or serviceâ⬠2. This definition can incorporate any sort of advertising correspondence. Promoting likewise incorporates when a secured element is paid by an outsider for tolerant wellbeing data that they can use for their own motivations. It likewise covers instances of a partner imparting and urging patients to purchase or utilize their item or administration. Secured substances, which incorporate wellbeing suppliers, wellbeing plans, and human services clearinghouses, must get approval to utilize patientââ¬â¢s wellbeing data for showcasing however there are a couple of special cases to this standard. Advertising exercises that are allowed without earlier approval incorporate up close and personal experiences just as giving special endowments of little worth, for example, pens or mugs. A genuine case of this would be a secured element giving new moms a free example of child items as they leave the medical clinic. Secured substances may talk about the medical advantages of an item or administration to a patient, alongside depicting wellbeing plan alternatives, ... ...portant that the human services supplier comprehends when approval from the patient must be gotten and when it isn't required. Information on the HIPAA Privacy Rule is basic for any human services supplier just as their staff so as to guarantee that any advertising correspondences are HIPAA consistent. Works Cited 1) Association for Healthcare Philanthropy. Question 5 â⬠Newsletters, Patient Education. Recovered from http://www.ahp.org/promotion/us/HIPAA/Analysis/Pages/Question5Long.aspx 2) Direct Marketing Association (2002, August). The Privacy Provisions of the Health Insurance Portability and Accountability Act. Recovered from http://www.dmaresponsibility.org/HIPPA/#III1 3) Johnson, P. (2011, September 6). HIPAA: How can it identify with showcasing? Recovered from http://www.oandp.com/websites/advertising matters/post/HIPAA-How-Does-It-Relate-to-Marketing.aspx
Friday, August 21, 2020
DLA Piper Business Case Study Example | Topics and Well Written Essays - 750 words
DLA Piper Business - Case Study Example Mill operator individually. Additionally, in the global whoââ¬â¢s who of business attorneys lawful honors, Edward J Levin, Elliot M Surkin, Charles l Edwards, Robert H Goldman and David Glickstein are among the individuals who happened to be perceived universally. There is a plenty of seriously experienced people and an honest national method of systems administration. Over the previous year, the uncommon enormous group has been distracted with a changed scope of hostile issues as business related fatalities and blasts (Lorsch and Chernak, 2006). What's more, the organization is likewise extending to the non-antagonistic issues as offering adequate guidance to organizations on consistence related issues. For example, Paul Burnley, customer centered, has a decent notoriety in wellbeing and security cases and numerous customers pronounce fulfillment with his administration. The organization has a client way to deal with offering its administrations. In legitimate guidance, a lion's share of the customer are educated in the language they can best fathom for fulfillment and an accentuation and boundless combination to issue relating to the law. To the legal disputes, appropriate recorded proof is given with earlier documenting of archives at the clerksââ¬â¢ workplaces. ... The skilled legal counselors who go to the root the law attempt itemized case procedures. What's more, the organization was the second biggest supporter of president Barrack Obama re-appointment battle (Lorsch and Chernak, 2006). This is to reveal the provisos that might not have been underscored in the quest for equity. There are chances to flourish into new nations and offer legitimate guidance, to assimilate new alumni in the bar into the firm and furthermore extend the extent of tasks of the organization to different zones in law. The difficulties that flourish the firm are: to begin with is the route into a multi jurisdictional condition. This is the place lawful suits occur in a nation yet the legal advisors don't comprehend the jurisdictional traditions, or an exchange of suit to different locales. Also, the way toward acing the European market for equipped exchange openings ends up being a disadvantage to the firm. Thirdly, the organization is attempting to make earlier moder n arrangements for solidification and guarantee there is more prominent rivalry to contenders. Thusly, less unpredictable legitimate administrations ought to be offered to customers and DLA flautist is obliged to be client centered. The drawn out administration of the firm is additionally a test that should be tended to. It is reasonable a choice to address the difficulties looked by the organization to think of better administration techniques for legitimate elements. In the occasion, better administrations and associations will come up. In the Adler and Gunderson case, the organization ought to be well ready to rise above the national limits and grant new information to other people. A case of the organization is that it should cross different limits to set up new activities there. In the occasion, it will end up being a
Thursday, June 4, 2020
Interview with a tutor Jennifer Palumbo
Bio Jennifer graduated from Emory University with a BA in English and MAT in Secondary Language Arts Teaching. She began her career as a high school English teacher in 2001. After three years, she pursued an MBA from the University of Georgia, concentrating in finance and entrepreneurship. She then worked as a financial analyst for CSX Transportation. In 2010 she returned to the education field, which is her true passion. After relocating to California in 2011, Jennifer began her career as an educator in the private sector. Since then, she has worked as an English tutor, college counselor, and SAT instructor for various companies, culminating in a position as the director of a large tutoring center in the East Bay. These experiences prepared and inspired her to open a tutoring center of her own. Tell us about your companyà Founded in 2014, Alpha College Prep offers tutoring, admissions test preparation, and college consulting in Albany, CA, which sits between Berkeley and the San Francisco Bay.à à We maintain the quality of service with a small team that includes the our three co founders and a few carefully selected, professional educators. How did you get started in tutoring, and what your favorite part about it? I started my career fresh out of college as a high school English teacher in a public school in South Georgia.à When I moved to California in 2011, finding a teaching job was difficult and I had fond memories of studying for SAT with my friends many years ago, so I worked multiple part time SAT/ACT tutoring jobs that eventually led to opening my own company with two other tutors. What do your students find most challenging, and how do you help them overcome it? Test anxiety and finishing certain sections on time seem toà be the most common challenges, but as far as specifics, I think most of our students find the historical document passage on the SAT Reading section to be quite difficult for them.à For students with test anxiety, I first focus on building the skills and making sure they feel comfortable with the material so that they canà developà the confidence to do well on the test.à Once they have developed that competence I try to reinforce their self confidence by explicitly expressing my confidence in their abilities. We also provide students with manyà opportunitiesà to sit for practice exams so that when test day comes it feels familiar andà manageable. Whatââ¬â¢s the biggest improvement youââ¬â¢ve ever seen a student make?à We had a student raise his ACT composite score from 15 to 25, his reading a dramatic 20 points (8 to 28). When he started, he had so much test anxiety that he couldnt get through that section of the test.à He worked without much improvement for a while because he wanted to be certain of all the answers to the point at which he would be paralyzed when he couldnt. Finally my co-founder Robert was able to convince him that he needed to accept that he would get some answers incorrect and focus on the goal of improving his score and answering all the questions, whether he was certain or not. They celebrated his ACT score over coffee, fulfilling a pact that Robert had made with him for following his suggestions and maintaining composure during the test.à The students younger brother will be starting prep with us next month and has some big shoes to fill around here. What changes, if any, have you seen in the test-prep process since you began tutoring?à The SAT redesign in 2015 feels like the biggest change.à Even though the test had been redesigned previously, this iteration seems much harder,à even for those who have been successful in rigorous classes.à Scores plateaus seems more stubborn, and the success of prep seems to vary. Whatââ¬â¢s your most important piece of advice for students? For parents?à à For ambitious students, I recommend starting test prep early with a long term goal in mind so that both your GPA and tests scores make you a competitive candidate for college.à If you start early enough you can prioritize your school work during the busiest and critical times and then focus on test prep when you have fewer demands from your classes.à à Being thorough and devoting adequate time to learning the material for classes like algebra two, which comprises much of the SAT math, will pay off for both GPA and test scores.à You do not want to have to worry about ACT or SAT once you get to senior year as that fall will be the busiest semester in high school, so if you start early enough, you can reduce your stress for fall semester senior year. For parents, I recommend allowing students to take the lead in planning and preparing for their academic futures.à If you want to motivate your kids, telling them what to do ad nauseum will only backfire. Listening to kids in a non judgemental way and asking them the right guiding questions will motivate them far more and make for a more pleasant few years for everyone. I also think its really important to keep the bigger picture in mind life is about far more than attending a certain college or making a certain test score, neither of which will guarantee a persons fate.à I worked for another company that holds an annual sales presentation in a convention center, which I attended only once.à One of the speakers at the event was a parent who told the audience that making sure their child attended the right college was their,one chance to make a difference in your childs life, a statement I found terrifying.
Sunday, May 17, 2020
Jacksonian America Essay - 1150 Words
Throughout the period of 1820-1830, Jacksonian Democrats created a vastly popular political party. They were, of course, led by Andrew Jackson, a war hero and a man of the people. Jacksons followers who created the party were also for the people. Such ideals were shown throughout various times within the period. The democrats were essentially guardians of the United States Constitution and, similarly, were protectors of individual liberties. In addition to this, the Jacksonian Democrats promoted political democracy, and also the equality of economic opportunity. Thus, the Jacksonian Democrats clearly served as protectors of the people, their individual liberties, their Constitution, their economic opportunities and their politicalâ⬠¦show more contentâ⬠¦They set out to form a system which would rotate different people in and out of these jobs. However, the Jacksonians wound up using the spoils system to elect members of their party. By doing this, they had a larger influence i n government and could more easily pass laws to help the people. Jackson and his followers were always interested in the rights of the people of the United States. Therefore, when the United States found itself within the Nullification Crisis, Jackson responded immediately and with a just cause. While a threat of rebellion rose in South Carolina, Jackson threatened to send down an army to quash it, before further harm was done. This proves how dangerous nullification could be and how Jackson, a man of the people, would be against it. The threats of South Carolina to secede over such a law threatened the Union. The Union, effectively, was the collaboration of states and the peoples within them made the Union possible. Thus, when a state threatened to leave the Union, and damage it, Jackson was against it. Jacksonians saw this as a threat to the political democracy within the United States. By breaking up the Union it would make it more vulnerable to a take over from Europe or another foreign country. In addition to this, by destroying the Union, the economic opportunities of citizens would also be hindered. Jackson believed in the voice of the people, but only when itShow MoreRelatedAnalysis Of The War Hero After The Battle Of New Orleans934 Words à |à 4 PagesVamika Sharma Mrs. Zierer Period 6- APUSH 11 November 2015 APUSH DBQ: Jacksonian Democrats Andrew Jackson became known as the war hero after the Battle of New Orleans. His victory over the Indians in the battle helped his public recognition and increased his popularity in society. In the election of 1820, Andrew Jackson ran for presidency and won with flying colors. Jacksonââ¬â¢s humble background gave him an edge over other candidates - he was the voice for the ââ¬Å"common manâ⬠and endorsed the idea ofRead MoreJacksonian Democracy1151 Words à |à 5 PagesTopic: Jacksonian Democrats viewed themselves as the guardians of the United States Constitution, political democracy, individual liberty, and equality of economic opportunity. In light of the following documents and your knowledge of the 1820s and 1830s, to what extent do you agree with the Jacksonians view of themselves? Andrew Jackson began a whole new era in American history. Amongst his greatest accomplishments were evoking the common man to be interested in government and tailoringRead MoreJacksonian Democracy Dbq Essay1060 Words à |à 5 PagesJacksonian Democrats help create a more democratic America and because of this, believed themselves to be many things, real and fictional. In most cases they perceived themselves as defenders of equal economic opportunity, even though they sometimes put their own interests before those of the people. They also thought of themselves as guardians of political democracy, while at the same time using class differences to their advantage and emotionalized speeches, lacking real intellectual merit, toRead MoreJeffersonian Republicanism vs. Jacksonian Democracy1441 Words à |à 6 Pagesand independent farmer, who by no stretch of the imagine had the capabilities to serve in government. The Jacksonian Democracies image of the common man expanded from farmers to include laborers, planters, and mechanics. Jackson saw these people as the true representatives of the Government, and thus its true servers. The image of the common man for each the Jeffersonians and the Jacksonians differed in the fundamental principle of the true chosen class, and its real role in Government. AlthoughRead More AP HISTORY-Jacksonian Democracy Essay676 Words à |à 3 PagesDBQ: Jacksonian Democracy Jacksonian democracy was created during the antebellum America. The Jackson democrats made an attempt to grant power to the lower classes while decreasing the influence of the rich and potent. The Jacksonian democrats viewed themselves as saviors of the common people and ruled by the means of a powerful executive branch who attempted to destroy aristocracy in America. In reality, they were typically very wealthy, they disregarded the capability of the federal governmentRead MoreThe Jacksonian Er The Era Of The United States1930 Words à |à 8 PagesThe Jacksonian Era The Jacksonian Era (1824-1841) has been known as the era of the ââ¬Å"common manâ⬠primarily because of the acquaintance of democratic government in America with the help of Andrew Jackson. Democrats who favored Jackson believed that their role as a Jacksonian was to protect the individual liberty, the equality of economic opportunity, political democracy, and upholding the rights of the Constitution of the United States. Jackson was initially a general that helped the war effort toRead MoreEssay on Jeffersonian Vs. Jacksonian Democracy in the US1927 Words à |à 8 Pagesdistinguish ââ¬ËJacksonian democracyââ¬â¢ from ââ¬ËJeffersonian democracyââ¬â¢? A period of nearly 30 years are associated with the Presidency of Jefferson, his successors and his ââ¬Ëdemocracyââ¬â¢ from 1801 until Andrew Jacksonââ¬â¢s election in 1828. A vision of a united, equal America, limited government and natural aristocracy ruled the Jeffersonian style of democracy. However, with the election of Andrew Jackson in 1828, a new form of democracy, differentiating in multiply ways to the Jeffersonian America, engulfed theRead MoreAccelerated US History911 Words à |à 4 Pagesdemocracy. Jacksonââ¬â¢s supporters, the Jacksonians, were as diverse as they were numerous; northern farmers, southern and western yeomen, and even urban immigrants all joined the ranks of the Champion of the Common Man (OI). During Andrew Jacksonââ¬â¢s two terms, the state of Jacksonian Democracy that took form upheld the principles of equality and majority rule that bound the United States together politically, economically and socially. During the 1820s and 1830s, Ja cksonians served as guardians of the ConstitutionRead MoreThe Evolution Of Democracy In The Early Republic. The Evolution1206 Words à |à 5 Pagesin the face of ever increasing pressure. The seventh President of the United States, Andrew Jackson was a general in the War of 1812 who defeated the British at New Orleans. As president, he increased the presidential powers, opposed the Bank of America, objected to the right of states to nullify federal laws but favored keeping the majority of legislative power in the hands of the states. Jeffersonian Democracy places great emphasis on republicanism, the idea that citizens should cultivate civicRead MoreBook Review of Liberty and Power Essay959 Words à |à 4 Pagesï » ¿Harry L. Watson, Liberty and Power; The Politics of Jacksonian America Hill and Wang, N.Y. Review written by Richard Foust Book Review Harry L. Watsonââ¬â¢s book, ââ¬Å"Liberty and Power, The Politics of Jacksonian Americaâ⬠, takes an analytical look at America and her politics during the Age of Jackson. Watson uses the economy and the ideological mindset of the people, to support a powerful argument about the beginning of American political parties
Wednesday, May 6, 2020
Hrm Practices Human Resource Management - 1376 Words
HRM Practices Introduction One of the biggest challenges that can adversely impact any organization is the lack of communication. This is because employees will feel alienated and it creates a culture of divisiveness with management. In the case of Phar Med International, the firm is facing considerable challenges between the US and French divisions. They are supposed to be collaborating with each other to improve their drug safety protocol. This is a data reporting system called Vigilance. The project began two years ago after PharmCo and ValMed agreed to merge. The problem is that the both organizations have a completely different management structures and culture. This is leading to conflicts among the French and American teams about how to move forward with the rollout of Vigilance. At the heart of these issues, is the fact that communication has broken down and the firm is facing considerable challenges in the improving coordination and collaboration. To address these issues requires examinin g their human resource management (i.e. HRM) practices. This will be accomplished by looking at how communication issues are creating these challenges. Together, these different elements will offer an effective evaluating of the firmââ¬â¢s policies and practices. How the Policies and Practices are influenced by Communication A major challenge all organizations will face is having effective communication. This is because there are numerous working parts that must coordinate withShow MoreRelatedHuman Resource Management ( Hrm ) Practices1053 Words à |à 5 Pagesonly to familiarize ourselves with a list of Human Resource Management (HRM) practices, but to develop a critical and rational mind-set to analyse how these practices and policies affect intrinsically the competitive advantage of firms (Huselid, 1995), and how they can foster performance, development and commitment of our most irreplaceable asset, human resources (Wright, et al, 2003). The challenge of examining Human Resource Management (HRM) practices across countries provides further understandingRead MoreO How Human Resource Management Has Developed in the Past Few Years to Become an Integral Part of Our Organizations?854 Words à |à 4 PagesQuestion: How Human Resource Management has developed in the past few years to become an integral part of our organizations? Major Field of Study: Human Resource Management. Human Resource Management has developed in the past few years to become an integral part of our organization. According to Armstrong, Michael (2006), ââ¬Å"The terms Human Resource Management (HRM) and human resources (HR) have largely replaced the term personnel management (PM) as a descriptionRead MoreThe Importance of Human Resource Management Essay1439 Words à |à 6 PagesArmstrong (2006) defined Human Resource Management as a strategic deployment of an organisations most valued assets; the people working there, who individually and collectively contribute to the achievements and the objectives of the business. Links between HRM and performance are predominantly focused on the following practices: sophisticated selection and recruitment methods, training, teamwork, performance-related pay and employment security (Wall, Wood, 2005). Products can be copied, methodsRead MoreEmployee Turnover Retention And Its Impact On Human Resource Practices1541 Words à |à 7 Pagesturno ver rate can be reduced. Human Resources Management (HRM) suggests that managerial procedures are strengthening the relationship between the employees commitment towards organization and make it easy to understand the objectives along with mission. HRM practices and organization execution are the one that directs the employees and determine their intentions for turnover rate. Thesis Statement: Employee turnover retention; the impact of human resource practices Terms: Employee turnover retentionRead MoreImpact Of Hrm Practices On Employee Performance Essay883 Words à |à 4 Pagesentitled:â⬠Impact of HRM Practices on Employeeââ¬â¢s Performanceâ⬠The study main objective was to determine the impact of HRM Practices on employeeââ¬â¢s performance in the Textile Industry of Pakistan. The results showed a positive relationship. Study by (Ilhaamie,2015) entitled: Islamic human resource practices and organizational performance: some findings in a developing country. The study showed some significant and positive relationships between Islamic human resource practices and organizationalRead MoreHuman Resource Management Influence Organizational Outcomes1314 Words à |à 6 PagesHow does Human Resource Management influence Organizational Outcomes? A Meta-Analytic investigation of Mediating Based on the Best-Practice model, a meta-analysis was conducted in order to examine the impacts of the three dimensions of Human Resource Systems which includes enhancement of skill, motivation and opportunity on both proximal and distal outcomes of an organization. The results indicate that skill-enhancing practices were more positively related to human capital and less positively relatedRead MoreConcept and Origin of Human Resource Management1869 Words à |à 7 Pages HRM Practice The concept and origin of HRM Experts have acknowledged that HRM is an inherent part of management, which is connected to an organizations human resource. It aims at maintaining better human relations in the organizations development, application, and evaluation of policies. This includes procedures and programs that relate to human resource to optimize their contribution in their quest for organizational goals. Concisely, human resource management deals with achieving betterRead Moreââ¬Å"Critically Assess the View That Human Resource Management Practices Should Be Designed to Fit the Business Strategies and Objectivesâ⬠ââ¬Æ'1310 Words à |à 6 Pagesassess the view that human resource management practices should be designed to fit the business strategies and objectivesâ⬠ââ¬Æ' Dynamism is increasingly becoming a feature of the business environment, so what can businesses do to attain and sustain a competitive advantage? They need to set out clear goals and objectives and then ensure that all internal processes and activities are designed in a manner to attain these goals and objectives. Furthermore, some of these practices should be linked directlyRead MorePractices Of Human Resource Management1544 Words à |à 7 PagesPractices of Human Resource Management contribute to managing sustainability (corporate social responsibility) in the post bureaucratic era The emergence of Corporate Social Responsibility (CSR) has been a new movement within the past fifty years, created in order to assign greater corporate responsibilities to businesses (Carroll, 1993). From business models making the switch between bureaucratic to post-bureaucratic constructs, the perception of a business organization is the ââ¬Ëcreation of societyââ¬â¢Read MoreHrm and Ir1533 Words à |à 7 PagesIntroduction ââ¬Å"Human Resources Managementâ⬠and ââ¬Å"Industrial relationsâ⬠has different concepts about the determination and functions of the both spheres. The essay deliberates the comparison and contrast on the key features of Human Resource Management and Industrial Relations in academic fields. Definitions of terms HRM and IR will be identified through the review of the origin and development of these two areas. Moreover, I have pointed out the theoretical scope of the two subjects and key features
Tuesday, May 5, 2020
Misstatement Type on Achieved Audit-Free-Samples for Students
Questions: 1.Explain how your resultsIinfluence your Planning decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of Material Misstatement in the Financial Report. 3.Based on the background Information for DIPL contained in the case, identify and explain two key fraud risk factors relating to Misstatements arising from Fraudulent Financial reporting to which DIPL may be susceptible. Answers: 1.In order to carry out the audit procedure auditor need to carry out various processes to provide opinion on the financial statement. For this the auditor need to conduct analytical procedure to provide the evidence for carrying audit activity. These procedures give the result that the organizations books of accounts are prepared without any error and misstatement. Analytical procedures are the detailed examination of the items and information provided in the financial statement. These are helpful in determining whether the transactions have been prepared in legible manner and without any fraud conducted by any of the employees on management of the company. The result obtained on the procedure supplied by the auditor helps in determining and preparing the plan for conducting audit and assurance procedure. Auditor gets the knowledge about the areas which he need to concern more and the areas which are less in priority. The evidence received on performing analytical procedures becomes the part of the documentation of the auditor for the future reference. A detailed plan can be made which includes all the areas of high concern and of high value where are the chances of fraud greater. On the basis of results obtained by the analytical procedure the auditor is in a position to ask from the person charged with governance about the reasons and the steps taken by them to correct the error in the financial statements. On the basis of the review of the financial statement of auditor decide upon the reply received from the management (Brown-Liburd, et. al., 2015). In the present case firm is conducting printing activity for which he takes orders on online basis. It is very important to check that the online orders received in confirmation to the delivery made for the orders. What is the auditor need to check whether the documentation is proper and all the documentation are related to the orders received through online mode. If any Outsourcing is carried by the firm it should be checked by the Outsourcing form and evidence should be taken to confirm with the firm books of accounts. Related to cash balance the auditor should tally the actual cash balance with the cashier with the balance shown in the cash statement. Also the cash can be verified by actual verification by the auditor. It can also be checked that the proper segregation of duties is undertaken by the firm to avoid fraud and error by the employees. All the payments which are large amount should be verified with the documents attached with the transaction undertaken. This will help the auditor in determining the strength of the internal control system of the organization and depth to which he has to conduct its activities to get the actual result for the operation undertaken. All these procedures provide auditor a direction towards which he has to work in order to get the result for which he can formulate report which depicts true and fair view on the financial statement. The results of the analytical procedures heavily affect the decision of the auditor in performing Audit and assurance. If the result obtained in performing this activity is positive he will conduct the audit in less detailed manner taking the reference of the internal control system of the firm. On the other hand if he encounters weakness in the internal control system he will focus more on the information provided by the organization and will go in detailed manner in order to provide opinion (Christensen, 2012). From the above discussion it can be proved that planning of the auditor is very important to carry out the activity in a planned manner. Therefore analytical procedures are performed in mathematical or physical manner in order to check the genuinity of the transactions recorded in the financial statement. The results obtained by the procedure applied make the altar in a position to question the management about the mismatch of the result with the transactions recorded. Whether the organization is small or large auditor need to apply these procedures in order to come to the result to get the direction of work to be performed by him. This not only provides him the knowledge to conduct the activity but also about the chances of fraud conducted by the management. 2.Inherent risks are the risks which are inbuilt in the internal control system of the organization. These risks are difficult to be detected by the auditor until he undergoes the detailed examination of the internal control system of the firm. This affects the quality of the financial statement but also the opinion and the report formulated by the auditor on the same. The inherent risks which the organisation can face are provided as: Material misstatement: This is a inherent risk which can be present in any type of organization. These are the errors which can be intentionally or non intentionally performed by the person providing the information in the financial statement. This can be happen even if the person takes due diligence in performing the activity. Therefore it is important to understand by the auditor about the knowledge possessed by the person who is recording the transactions so that he can form the opinion on the true and fair view of the financial statement. To check the auditor need to study the internal control system to make Reliance on the knowledge and capability of the person recording and preparing financial statement (Messier Jr, 2010). Person charged with governance: Where the person in management or those who are charged with governance to take care about the financial statement and to provide the information needed by the auditor it is necessary to check about the decision taken power and the knowledge possessed. If the management has proper knowledge about the financial statement and have the capability to analyze the mistakes it can we analyze that the internal control system of the organization is strong and the auditor is in a position to provide true and fair view on the financial statement. These inherent risks affect the quality of the audit performed by the auditor and the report formulated on the true and fair view of the financial statement. If the auditor is not able to check the inherent risk of the organization he will not be able to report correctly on the records of the organization. If the auditor is able to detect the inherent risk he will perform the audit procedure in that manner by which all the areas will be covered and he will be able to analyze every aspect connected with the inherent risk so that proper view can be taken 3.DIPL is a firm conducting printing activity. There can be chances of fraud in the organization either from the employees or through management. The chances of fraud can be occur through orders taken through online mode. The organization has to take care about the recording of the orders received and proper documentation should be present so that any person connected with the activity cannot perform fraud and take personal profit out of it (Norman, 2010). This firm is conducting its activity all over the world especially in Australia and other Asian countries so it is very important to check the recording of the transactions which are in different currencies. Proper conversion should be there by the person recording the transaction and should be followed by the management to check that proper care is taken and the person is not indulging in any fraudulent activity. The system should be developed in such a manner that there are no chances by the personal in carrying out fraudulent activity. Proper updating of the system should be there and each activity should be supervised properly. If proper care is not taken by the management it will affect the procedure undertaken by the auditor and he will not be able to perform does that procedure while conducting audit activity. This will also affect the reporting requirements and the opinion of the auditor which will ultimately affect the true and fair view of the report on the financial statement (Budescu, et. al., 2012) The higher the fraud risk is there will be more chances to lower the quality of the report and the results obtained. It is not necessary that order will be able to detect the error or fraud as he is placed to check the transactions and their fairness and he is not investigating the records. So it is very important for the firm to provide every assistance and documents to the auditor so that he can perform its duties in a proper manner. From the records obtained by the firm he will able to detect the chances of fraud and the strength of the internal control system which will help in preparing its report in a clean manner and we will be able to provide true opinion on the fairness of the financial statement. The quality of audit is dependent upon the strength of the internal control system which provides the chances of fraud in the firm. References Budescu, D. V., Peecher, M. E., Solomon, I. (2012). The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice Theory, 31(2), 19-41. Norman, C. S., Rose, A. M., Rose, J. M. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546-557. Messier Jr, W. F. (2010). Opportunities for Task?Level Research within the Audit Process. International Journal of Auditing, 14(3), 320-328. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory, 31(1), 127-146. Brown-Liburd, H., Issa, H., Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468.
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