The importance of Auditing Essay Example | Topics and Well Written Essays - 500 words

The importance of Auditing - Essay Example The research paper is specifically meant to explore the reasons why developing countries in particular often fail to meet their expectations in terms of economic development. As such, the hypothesis for the research is: "Implementing better regulated auditing systems with severe consequences for not passing the audit will help developing countries to improve their economic development and avoid widespread corruption." Along with this hypothesis, the methods for data collection that will be mainly used include qualitative research. This will be mainly comprised of secondary data obtained from published literature such as journals as well as other official documents in the same area of study. The main advantage of using secondary research for this particular research is that the data going to be used is authentic. This data would have been validated in other previous studies. One of the reasons for the financial success of developed countries is their reliance on strict auditing practices. However, one of the reasons for the financial problems of many developing countries is lack of regulation of auditing system. Developing countries fail to apply the right plans for developing because they depend on accounting and neglect the auditing systems. By not involving auditing systems in the process, the range of corruption will increase. Unfortunately, accounting and auditing systems or procedures of developing countries are currently struggling to keep pace with those of the developed nations because they were specifically designed to meet the needs of centrally planned economy and not globalized economies (Prather-Kinsey, 2006). Therefore, the accounting systems lack uniformity as well as accounting standards because they are applied differently across industries and sectors. The auditing and accounting systems normally set clear objectives of providing accounting information related to tax, statistics, and financial

Audit program design part ii Essay Example for Free

Audit program design part ii Essay With the exception of cash sales, every transaction and amount is ultimately included in one of two balance sheet accounts, accounts receivable or allowance for uncollectible accounts. There are eight business functions for the sales and collection cycle. The first four processes are for recording sales, while every other class of transactions includes only one business function. The four sales transaction functions are necessary for getting the goods into the hands of customers, correctly billing them, and reflecting the information in the accounting records. The remaining four functions involve the collection and recording of cash, sales returns and allowances, write-off of uncollectible accounts, and providing for bad debt expense. Classes of TransactionsBusiness Functions SalesProcessing customer orders Granting credit Shipping goods Billing customers and recording sales Cash ReceiptsProcessing and recording cash receipts Sales returns and allowancesProcessing and recording sales returns and allowances Write-off of uncollectible accountsWriting off uncollectible accounts receivable Bad debt expenseProviding for bad debts (Arens, 2012, p.443) The direction of testing for sales is as follows: Customer orders; Shipping Documents; Duplicate Sales invoices; Sales Journals; and General Ledger. (Arens, 2012, p. 455) Tests of Controls For each control, there should be at least one test of control, but there can be more than one. We will gather evidence for internal controls by: Documentation; Observation; Inquiries of the client; and Re-performance. The tests create audit evidence that support the common assertions for the business cycle: ïÆ' ¼Existence and Occurrence: to ensure that sales are recorded for shipments to genuine customers; ïÆ' ¼Completeness; All existing sales transaction are recorded; ïÆ' ¼Accuracy: to ensure that amounts of sales for quantities shipped is recorded and billed accurately, is summarized appropriately and is traceable to accounts receivables master file; ïÆ' ¼Presentation and disclosure/ Classification: Sales transaction are appropriately classified; and ïÆ' ¼Cut-Off: The sales are recorded in the accounting period in which these were incurred. We propose the following tests of controls for Sales and Collections: ïÆ' ¼Examination of purchase orders from customers for evidence of customer approval; ïÆ' ¼Inspection of sales invoice for supporting documentation; ïÆ' ¼Tracing Sale invoice figures to bill of lading and customer order; ïÆ' ¼Inspection of batch control file for initials of data control clerk authenticating sign off; ïÆ' ¼Follow up on the sequential pattern of Shipping documents; ïÆ' ¼Examination of file for batch totals and initials of data control clerk; ïÆ' ¼Inspect the internal verification documentation package; and ïÆ' ¼Re-perform reconciliation of customer debtors master file totals to general ledger balance. Substantive Tests of Transactions For each transaction, there should be at least one substantive test, but there can be more than one. We will gather evidence for internal controls by: Documentation; Inquiries of the client; Re-performance; and Recalculation. The tests create audit evidence that support the common assertions for the business cycle: Existence and Occurrence, Completeness, Accuracy, Presentation and disclosure/ Classification, and Cutoff. We propose the following substantive tests of transactions for Sales and Collections: ïÆ' ¼Ensure that the sales invoices are serially numbered; ïÆ' ¼Review master file and sales journal for unusual transactions and abnormally high or low amounts; ïÆ' ¼Trace the sample of selected sales journal entries to its supporting documents like , bill of lading and sales order inter alia , also check duplicate sales invoice issued (if any); ïÆ' ¼Trace information as per shipping documents to the sales journal; ïÆ' ¼Trace sales journal ledger entries to sale invoices on sample basis; ïÆ' ¼Verify amounts on the sale invoice by re-computing price and extension on the same; ïÆ' ¼Trace amounts of sales from Sale invoices to customer orders, sale order and shipping documents like bill of lading etc.; and ïÆ' ¼Trace selected invoices from journal to the Trade debtors’ master file and test amount, date, and invoice number for valuation and cut off. Analytical Procedures Because analytical procedures are substantive tests, they reduce the extent to which the auditor needs to perform detailed tests of balances, if the analytical procedure results are favorable. Our audit team performs analytical procedures for the entire sales and collection cycle, not just accounts receivable. When we perform analytical procedures for sales, we obtain evidence about both sales and accounts receivable. We propose the following analytical procedures for Sales and Collections: Analytical Procedure Possible Misstatement Compare gross margin percentage with previous Overstatement or understatement of sales years (by product line). and accounts receivable. Compare sales by month (by product line) Overstatement or understatement of sales over time. and accounts receivable. Compare sales returns and allowances as a Overstatement or understatement of sales percentage of gross sales with previous years returns and allowances and accounts (by product line). receivable. Compare individual customer balances over a Misstatements in accounts receivable and stated amount with previous years. related income statement accounts. Compare bad debt expense as a percentage of Uncollectible accounts receivable that have gross sales with previous years. not been provided for. Compare number of days that accounts Overstatement or understatement of receivable are outstanding with previous years allowance for uncollectible accounts and and related turnover of accounts receivable. bad debt expense; also may indicate fictitious accounts receivable. Compare aging categories as a percentage of Overstatement or understatement of accounts receivable with previous years. allowance for uncollectible accounts and bad debt expense. Compare allowance for uncollectible accounts Overstatement or understatement of as a percentage of accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. Compare write-off of uncollectible accounts as Overstatement or understatement of a percentage of total accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. (Arens, 2012, p. 524) Payroll and Personnel Cycle The personnel and payroll cycle of Apollo Shoes Inc. must be audited with the inclusion of tests of controls, substantive tests of transactions, and analytical procedures. Tests of account balance details are not required considering the balance sheet accounts regarding payroll are not of a material nature (Arens, Elder, Beasley, 2012). Transactions within the payroll cycle have the potential for materiality and are therefore far more important when designing the audit program. Test of Controls Internal control over the payroll and personnel cycle is significant to the accuracy of each payroll transaction. In order to properly test controls regarding each of the audit objectives listed above the design for test of controls includes several review and examination factors, as well as discussion with employees. Substantive Test of Transactions Tests of transactions may happen during the testing or internal control or may happen after the internal control has been tested depending on the most efficient way to conduct the audit program. Tests of transactions for the personnel and payroll cycle are of high importance because of the volume of transactions throughout the accounting period. Transaction testing allows for identification of irregularities and potential misstatements in payroll. Apollo Shoes Inc. uses an internal form known as a â€Å"take home sheet† that indicate gross pay, each deduction, net pay, and year to date totals for each employee (Louwers Reynolds, 2007). Examination and comparison of this form, the corresponding payroll register, and the corresponding canceled checks will make up a large portion of the tests of transactions. 1.Compare canceled checks with payroll register 2.Compare canceled checks with take home sheets 3.Compare payroll change documents to payroll employee files 4.Recalculate register entries and take home sheets 5.Recalculate hours worked from time records (Arens, et al., 2012) 6.Compare payroll register and take home sheets with vouchers paid 7.Examine employee records for all unclaimed checks 8.Compare â€Å"paid† register and vouchers with master payroll file 9.Examine time cards and time clock Analytical Procedures Analytical procedures as a part of the audit program allow for the relatively quick comparison of specific account details that may lead to identifying possible misstatements that require additional detailed testing (Arens, et al., 2012). Analytical procedures involve the use of current and historical information to make comparisons. If the comparison result differs from the expected then additional testing will be necessary. Compare salary expenses to those from last year in order to determine if the expected increase in salary expense is reasonable (Louwers Reynolds, 2007). Compare total payroll expense to previous years accounting for pay and volume increases to establish whether or not there are misstatements in payroll expenses (Arens, et al., 2012). Compare sales to last year and review these in order to determine if the changes in payroll and sales are relative from one year to the next. Increased sales with a decrease in payroll for example may indicate a misstatement. Compare payroll tax expense as a percentage of salaries and wages to previous years to determine potential misstatements in payroll tax expense (Arens, et al., 2012). Review executive salaries and determine if they correspond to the salaries authorized in the board minutes (Louwers Reynolds, 2007). Acquisition and Payment Cycle With the acquisition and payment cycle, there are three main transactions in this cycle, which entail: ïÆ' ¼Attainment of merchandises and amenities, ïÆ' ¼Cash distribution, and purchase returns, and ïÆ' ¼Allowances and buying reductions. The first assessment goal is to check for existence by confirming that acquisition demand, purchase order, receiving report, payment transactions and merchant statements are attached to the coupon. It needs to be confirmed that the level of credit authorization is accurate, entrance of acquisitions are from approved merchants only, and that each transactions are appropriate. Then the, papers are studied for existence, merchants are certified, and payable records are reviewed for uncommon accounts. The fixed assets that are attained are observed too. The next audit goal is to check control for extensiveness by testing that the transactions are renumbered and in sequence order. Transactions are outlined to coupons and journals. Additionally is to assess controls for correctness by validating that the calculations are accurate and are associated to summary reports. The journals and reports are paralleled for correctness. The goal of the assessment is to check controls for arrangement by validating account grouping and inspecting the chart of accounts and processes by linking the grouping through the chart of accounts as they mention to the merchant’s statement. The audit goal is to assess the controls for timing by validating periods and observing and witnessing unrecorded merchant statements and transactions. These are confirmed on the inside. The dates of acquiring these reports and statement are then paralleled with dates of acquirement and payment transactions. The assessment platform is intended to let the business to comprehend how the auditors will be testing internal controls. This sequence of exams and methodical processes are intended to demonstrate the worth and rationality of the sales and collection cycle, payroll and personnel cycle, and acquisition and payment cycle. The exams center on existence, wholeness, and correctness. Once the exams are done, we will have a better indication on how to continue with the remainder of the assessment. It will help to regulate how long the assessment might be and what the price could be. References Arens, A. A., Elder, R.J., Beasley, M.S. (2012). Auditing and assurance services: An integrated approach (14th Ed.). New York, New York: Pearson. Louwers, T. J., Reynolds, J. K. (2007). Apollo Shoes Casebook. New York, New York: McGraw-Hill.

Onderwerp pws studie financiering

Onderwerp pws studie financiering Inleiding Het onderwerp van mijn profiel werkstuk is studiefinanciering geworden omdat het erg speelt momenteel en het voor bijna elke student een noodzaak is. Voor veel studenten zou de afschaffing van studiefinanciering betekenen dat ze hun studie niet kunnen afmaken of à ¼berhaupt beginnen. Omdat ik ook volgend jaar ga studeren leek het me interessant om uit te zoeken wat er allemaal bij studiefinanciering komt kijken en wat dit voor mij betekend. Ook heb ik het macro-economische aspect onderzocht. Begrippen lijst WSF 2000 = Wet studiefinanciering 2000 IB-Groep = De Informatie Beheer Groep DUO = Dienst Uitvoering Onderwijs HBO = Hoger beroeps onderwijs WO = Wetenschappelijk onderwijs Nuffic = Stichting Nederlandse organisatie voor internationale samenwerking in het hoger onderwijs Tertiair = Derde (in de rij) *HBO dus Wat is studiefinanciering in het algemeen? Studeren is vrij duur. Om het voor iedereen in Nederland betaalbaar te maken om een studie te volgen is op 1 september 2000 de Wet studiefinanciering 2000 (WSF 2000) in gegaan. De Informatie Beheer Groep (IB-Groep) verzorgt en controleert de WSF 2000 regeling. Deze wet wordt gefinancierd door belastingbetalers. Dat wil zeggen dat iedere Nederlander met een inkomen aan de studiefinanciering meebetaalt. De Wet studiefinanciering 2000 is er voor MBO en HBOstudenten, en voor studenten aan de Universiteit, Dit geldt alleen voor leerlingen met een voltijdse opleidingen. Als je je opleiding toch in deeltijd wil volgen zal je je studie zelf op een andere manier moeten betalen. Studiefinanciering is een bedrag van de overheid wat je krijgt om tijdens je studie jezelf deels in je levensonderhoud en studiekosten te kunnen voorzien. De studiefinanciering is soms een gift dus na je studie hoef je het niet terug te betalen, soms is het een rentedragende lening en soms een combinatie van deze twee mogelijkheden. Daarnaast is er ook nog een prestatiebeurs, waarbij een lening kan worden veranderd in een gift als je prestaties goed genoeg zijn, dat betekent dus dat je moet slagen binnen een bepaalde tijd. Haal je dit niet dan moet je het gehele geleende bedrag terug betalen. Dus de basisbeurs, de aanvullende beurs en de OV-Chipkaart. De verschillende onderdelen waar Studiefinanciering uit kan bestaan zijn als volgt: de basisbeurs een aanvullende beurs voor studenten met minder rijke ouders een mogelijke rentedragende lening de OV-Chipkaart het collegegeldkrediet Over al deze punten ga ik in de komende hoofdstukken meer uitleg geven. Wanneer heeft men recht op studiefinanciering Als je studiefinanciering wilt ontvangen moet je aan bepaalde voorwaarde voldoen. De voorwaarde zijn onder andere Leeftijd, Nationaliteit en welk onderwijssoort. Leeftijd over het algemeen komt elke student die HBO of WO volgt in aanmerking tot hij/zij 30 jaar is, Een minimale leeftijd hiervoor is er dus niet. De studenten die nog geen 18 zijn hebben vanaf het 1e kwartaal na het begin van je studie ook recht op studiefinanciering. Als je dus op 5 februari begint met studeren aan een HBO of WO opleiding dan heb pas vanaf 1 maart recht op studiefinanciering. Je mag doorstuderen tot je 34 bent als je maar na je 30ste je studiefinanciering niet meer stop zet. Ben je ouder dan 34 dan zijn er geen mogelijkheden meer voor studiefinanciering. Nationaliteit wie voor studiefinanciering in aanmerking wil komen moet een Nederlandse nationaliteit hebben. Er zijn wel een aantal groepen niet Nederlanders die ook in aanmerking komen voor studiefinanciering. Als je geen Nederlander bent maar wel in Nederland woont, dan kan je soms dus toch wel studiefinanciering krijgen. Onderwijssoort Studiefinanciering is er alleen voor studenten die een volledige dagstudie volgen bij een gecertificeerde onderwijsinstelling in Nederland. Er zijn soms uitzonderingen in het HBO of WO (wettenschappelijk onderwijs) voor deeltijd opleidingen. Deze opleidingen staan dan bij de Wet voor het Hoger onderwijs en Wetenschappelijk onderzoek (WHW) aangegeven Welke juridische wetten gelden er voor Studie financiering Er zijn vele honderden wetsartikelen over studiefinanciering, Ik kan deze niet allemaal gaan noemen in verband met het extra paginas die deze zouden toevoegen. De meest belangrijke is de al eerder genoemde Wet studiefinanciering 2000 (WSF) Alleen deze wet bestaat al uit 61 bladzijdes Andere voorbeelden van juridische wetten met betrekking tot studiefinanciering zijn: Wet studiefinanciering 2000 (WSF) Wet tegemoetkoming onderwijsbijdrage en schoolkosten (WTOS) Les- en cursusgeldwet (LCW) Wet op het hoger onderwijs en wetenschappelijk onderzoek (WHW) Wijzigingswet van enkele onderwijswetten in verband met de invoering van persoonsgebonden nummers in het onderwijs (WON) Regeling aanmelding selectie hoger onderwijs Aanvulling regeling aanmelding selectie hoger onderwijs De basisbeurs De basisbeurs is niet afhankelijk van het inkomen van de ouders van de student. Elke student die aan de studiefinancierings eisen voldoet heeft hier recht op. Dat is hetzelfde geval bij de OV-Chipkaart. De basisbeurs verschilt bij uitwonende en bij thuiswonende studenten. Bij uitwonende is deze namelijk veel hoger, en het maakt verschil of de student hoger onderwijs (HBO of WO) of beroepsonderwijs volgt. Met ingang van 2010 bedraagt de basisbeurs voor studenten in het HBO en WO: voor uitwonende studenten 259,76 euro voor thuiswonende studenten 93,23 euro In het beroepsonderwijs: voor uitwonende studenten 240,02 euro voor thuiswonende studenten 73,56 euro De aanvullende beurs De aanvullende beurs werkt anders dan de basisbeurs bij deze beurs is het namelijk wel van belang hoe hoog het inkomen van de ouders is. Het peiljaar voor ouderlijk inkomen: Om de draagkracht van de ouders zo goed mogelijk in te schatten wordt het ouderlijk inkomen van 2 jaar geleden gekozen als peiljaar dus indien het 2010 is word 2008 als peiljaar gebruikt. En wordt er gekeken welk inkomen beide ouders in 2008 hadden. De hoogte van dit inkomen bepaalt uit eindelijk of men er recht op heeft en als er recht op is hoe hoog deze aanvullende beurs dan wordt. Ouderbijdrage: De DUO ( Dienst Uitvoering Onderwijs) voorheen IB-Groep Bepaalt aan de hand van het inkomen van de ouders de ouderbijdrage Dit is het bedrag waarvan verwacht wordt dat de ouders het zelf kunnen betalen. Dit bedrag is bepalend omdat dit de uiteindelijke hoogte van de aanvullende beurs bepaalt. De ouderbijdrage wordt van de maximale aanvullende beurs afgetrokken Als de ouderbijdrage dus hoger of gelijk aan de aanvullende beurs is dan heeft de student hier geen recht op. De hieronder staande gegevens zijn dus voor een student zonder ouderbijdrage. Met ingang van 2010 bedraagt de aanvullende beurs voor studenten in het HBO en WO (Wetenschappelijk Onderwijs): voor een uitwonende student 231,43 euro voor een thuiswonende student 211,99 euro In het beroepsonderwijs voor een uitwonende student 319,27 euro voor een thuiswonende student 299,82 euro De rentedragende lening De rentedragende lening is een echte lening die dus ook later terug betaald moet worden. Deze lening is alleen beschikbaar voor studenten die ook recht hebben op studiefinanciering. Hoe hoog deze lening kan zijn is afhankelijk van het soort opleiding en de woonsituatie. Hoeveel geld de student uiteindelijk leent is zijn eigen keuzen. Dit bedrag varieert van 10 euro per maand tot soms wel 600 euro per maand. Studenten vergeten vaak dat dit hele bedrag ook terug moet worden betaald, inclusief rente. En dat de studie schuld al snel oploopt tot enkele duizenden euros die na de studie met zijn/haar eerste baan met een waarschijnlijk niet al te hoog start salaris lastig wordt om terug te worden betaald. Collegegeld krediet Sinds 1 september is het naast een gewone rentedragende lening ook mogelijk om bij DUO een speciale lening aan te vragen speciaal voor het benodigde collegegeld Net als de rentedragende lening moet de collegegeld lening ook na de studie terugbetaald worden volgens de zelfde afspraken als de gewone studie financiering. Over het aflossen en eventueel kwijt schelden van de lening, het dus omzetten naar een gift leg ik later meer uit. De maximale hoogte van het collegegeld krediet wordt bepaald door de hoogte van het wettelijke collegegeld van dat jaar. Bijvoorbeeld van 2008 tot 2009 toen bedroeg het 1565, euro en dat is dus ook de maximale toegestane hoeveelheid die geleend kan worden De OV-Chipkaart In 1991 werd de OV-studentenkaart ingevoerd. De studentenkaart werd ingevoerd omdat de individuele reiskostenvergoeding te veel administratie met zich meebracht. Er waren meerdere argumenten voor de invoering van de OV-studentenkaart. Zo zou de regering veel minder geld kwijt zijn aan reiskostenvergoeding, en werd de basisbeurs bij elke student met 60 gulden verlaagd. Dit gold voor alle studenten, of ze wel of niet van het openbaar vervoer gebruik maakten. Een ander argument was het gebruik van het openbaar vervoer verhogen. Bovendien zouden studenten na de studieperiode nog steeds gebruik blijven maken van het openbaarvervoer. Wie recht heeft op studiefinanciering heeft ook recht op een OV-Chipkaart, vroeger heette dit de OV-Studenten kaart. Met de kaart kan je als student onbeperkt reizen met het openbaar vervoer. Er zijn 2 soorten chipkaarten, de weekeind en de week kaart. Met de weekeinde kaart mag je vanaf vrijdag 12:00 s middags tot en met het einde van de dienstregeling op zondagnacht. Met een week-OV mag je maandag tot en met vrijdag tot het einde van de dienstregeling gratis reizen. Een OV-kaart is ook een prestatie lening. Als je binnen 10 jaar niet slaagt, moet je het hele bedrag dat je OV-kaart waard was terug betalen, (90 * 10 * aantal jaar) Sinds wanneer is er studiefinanciering en wat is hier de geschiedenis van: Studiebeurzen ontstonden rond 1815, echter was het toen alleen beschikbaar voor hoogbegaafde en wat minder rijke mensen die toch ergens goed in waren. In de daarop volgende jaren kwam er steeds meer geld beschikbaar voor studiebeurzen. Het werd zelfs verdrievoudigd zodat steeds meer mensen konden gaan studeren die het eerder niet konden betalen. Maar er werd nog weinig gebruik van gemaakt omdat er een leenstelsel was en je bijna alles moest terug betalen na je studie Het Budget wordt in 1954 weer verhoogd om meer studenten een lening te kunnen verschaffen. Nu konden er meer mensen gaan studeren en nam het aantal aanvragen toe. Ook de wat rijkere studenten zorgden ervoor dat het aantal aanvragen toenam aangezien zij geen studiefinanciering nodig hadden. Omdat het overheidsbudget niet mocht worden overschreden werden er steeds hogere eisen aan studenten gesteld. Dit zorgde ervoor dat alleen de aller-slimste of kinderen van rijke ouders op de universiteit kwamen. In 1986 werd de aanvullende beurs en de prestatiebeurs ingevoerd. Studenten met armere ouders kregen een hogere toeslag. De hoogte van deze toelage was is wel afhankelijk van het inkomen van je ouders, het soort onderwijs dat je volgt en of je thuis wonend of uit huis was. Met de invoering van dit nieuwe systeem ontstonden er veel problemen. De kosten werden steeds hoger, en het stelsel was erg lastig en ingewikkeld. In 1990 werd er het onderwijs bezuinigd. Studenten kregen hierdoor minder studiefinanciering en kwamen in de problemen. In 1997 was er weinig tevredenheid meer over het nieuwe studiefinancieringsstelsel. Er waren al weer plannen voor een nieuw stelsel maar dit is door onderlinge ruzies in de verschillende partijen niet door gegaan. De Commissie Vermeend werd in 2002 opgericht om oplossingen te bedenken. Er word vandaag de dag nog gediscussieerd over de afschaffing van de basisbeurs, door bijvoorbeeld Wouter Bos (PVDA) die voor de afschaffing van de basisbeurs is. Als vervanging zou er een nieuw leenstelsel moeten komen. Maar daar is nog veel onduidelijkheid over, de VVD en GroenLinks zijn voor de invoering van een leenstelsel en D66, PVV en de SP tegen de invoering en dus voor het behoud van de basisbeurs. De afschaffing van de basisbeurs wordt een van de grote politieke knelpunten voor de aankomende verkiezingen. Studiefinanciering in het buitenland Je kunt vaak je studiefinanciering meenemen naar het buitenland. Maar er zijn wel verschillende eisen voor De eisen die van toepassing zijn om voor studiefinanciering in Nederland in aanmerking te komen, zoals leeftijd, nationaliteit en voltijds onderwijs gelden ook voor studiefinanciering in het buitenland. Er gelden ook nog enkele andere voorwaarden namelijk: De 3 jaren eis De Nederlandse regering wil alleen studiefinanciering meegeven aan studenten die een band met Nederland hebben. Daarom moet je minstens drie jaar legaal in Nederland hebben gewoond in de zes jaar voor dat je studiefinanciering in het buitenland in zou moeten gaan. Niet van twee walletjes genieten Als je Nederlandse studiefinanciering ontvangt en je ontvangt in het buitenland ook nog een studietoelage van de locale overheid, Dan heb je geen recht meer op Nederlandse studiefinanciering. Kwaliteit buitenlandse opleiding De opleiding die in het buitenland gevolgd gaat worden moeten van goede kwaliteit zijn. Hoger onderwijs in het buitenland verschilt erg van het Hoger onderwijs in Nederland. De diploma dat je aan het einde van de opleiding in het buitenland hebt gehaald, moet minstens van het zelfde niveau zijn als een diploma van een Nederlandse HBO opleiding. Als je een opleiding volgt die niet lijdt tot een diploma kan je ook geen studiefinanciering ontvangen, bijvoorbeeld de non-degree opleidingen in Amerika. Nuffic is een bedrijf dat DUO adviseert als het gaat om de kwaliteit en het niveau van buitenlandse opleidingen. Het gaat hierbij om het hogere onderwijs en of dat vergelijkbaar is met Nederlandse bachelor of masteropleidingen. Het is meestal niet mogelijk om van te voren uit te zoeken of de opleiding van vergelijkbaar niveau is. Omdat het onderwijssysteem te veel verschilt van het Nederlandse systeem wordt meestal in eerst instantie studiefinanciering toegekend. Op basis van je gehaalde diploma wordt achteraf door de DUO bepaald of je studiefinanciering wordt omgezet in een gift. Hoe hoog is studiefinanciering en hoe bepaal/bereken je dat? het hangt van verschillende factoren af hoe hoog je uiteindelijke studiefinanciering is. De volgende punten wegen mee in het bepalen van de basisbeurs. het verzamelinkomen of belastbaar inkomen van je vader en je moeder hoeveel broers en zussen je hebt tussen de 12 en 18 jaar, die zelf geen studiefinanciering aanvragen voor het hoger onderwijs hoeveel broers en zussen je hebt die een opleiding volgen in het voortgezet onderwijs (mavo, havo, vwo) of het voortgezet speciaal onderwijs en ouder zijn dan 18. hoeveel broers en zussen je hebt die een aanvullende beurs krijgen Op de website van DUO kan je zelf met al de bovenstaande gegevens de hoogte van je basisbeurs berekenen. Deze kan je dan aanvragen als je in het bezit bent van een digID. De hoogtes van de Studiefinanciering veranderen per jaar, en worden elk jaar door DUO vastgesteld. De vastgestelde waardes voor 2010 kan je vinden in een van de vorige hoofdstukken. Studieschuld bij de IB-Groep Er zijn veel studenten met schulden, er zijn meerder verschillende manieren om een schuld bij de IB-Groep krijgen. Er kan schuld ontstaan doordat je niet aan de prestatienorm hebt voldaan aan en de lening dus niet word omgezet in een gift, of doordat je zelf een lening bij de IB-Groep hebt aanvraagt. De schuld die je bij de IB-Groep kan hebben kan worden verdeeld in langlopende schulden en kortlopende schulden. Kortlopende studieschulden Kortlopende schulden moeten op korte termijn worden afgelost, bijvoorbeeld terwijl je nog studiefinanciering ontvangt. Tot de kortlopende schulden behoren: te veel uitgekeerde studiefinanciering, bijvoorbeeld te veel aanvullende beurs of onterecht ontvangen basisbeurs onterecht bezit van de Ov-studentenkaart De IB-Groep laat je weten hoeveel geld je had horen te krijgen en wat je schuld is. De IB-Groep maakt ook bekend op welke manier je dit bedrag terug moet betalen. Zolang je nog studiefinanciering ontvangt zal de IB-Groep deze schuld verrekenen met je studiebeurs, met een maximaal bedrag van 144,28 euro per maand. Langlopende schulden Langlopende schulden zijn schulden uit: rentedragende leningen en leningen die veroorzaakt worden door het niet halen van de tempo- of prestatienorm een kortlopende schuld die is omgezet in een langlopende schuld. Het aflossen van langlopende schulden begint met een aanloopfase en sluit af met een afloopfase Aanloopfase Als je afgestudeerd bent, of als je met je opleiding stopt, dan begint op 1 januari volgend op de datum waarop je met je studie bent gestopt de aanlooptijd van twee jaar te lopen. Tijdens je studie betaal ook rente over het geleende bedrag per jaar. Voor 2010 is de rente op 2,39 procent vastgesteld In de aanloopfase bent je nog niet verplicht om de schuld af te lossen, wel begint vanaf 1 januari de rente te lopen over je langlopende schuld. De rente wordt voor vijf jaar vastgesteld. Het is slim om al te beginnen met aflossen zo betaal je minder rente. Aflosfase Na de aanloopfase begint gelijk de aflosfase. Deze fase duurt maximaal 15 jaar, en je van verplicht om minimaal per maand 45,41 euro af te lossen. Mocht hiermee je schuld niet binnen 15 jaar afgelost zijn, dan wordt bepaald wat je maandelijks moet gaan betalen om wel binnen 15 jaar je schuld te hebben afbetaald. De hoogte van dit nieuwe maandelijkse bedrag wordt precies zo vastgesteld dat je na 15 jaar precies de hele schuld inclusief rente hebt betaald. Kwijtschelding Na de aflosfase van 15 jaar kan de IB-Groep overgaan tot kwijtschelding van je schuld. Dat kan alleen als je voldoet aan de volgende voorwaarden: er is tot het einde van de aflosfase een lager maandbedrag berekend vanwege een laag inkomen het inkomen van de partner heeft steeds meegeteld bij de berekening van het maandbedrag. Eigen mening Ik kan na afloop van dit onderzoek een mening vormen over het huidige stelsel. Ik heb mezelf er dusdanig in verdiept dat ik nu goed weet hoe het in elkaar zit, ook voor later als ik het zelf nodig heb. Ik vind dat het huidige stelsel over het algemeen goed geregeld is, er is genoeg duidelijkheid qua regelgeving en ook de hoogtes van de studiefinanciering zijn makkelijk te berekenen op de website van DUO. Een van de negatieve punten die ik heb gevonden is het meetellen van het belastbaar inkomen van je ouders. Ik vind dit een negatief punt omdat de meeste ouders hun kinderen niet oneindig geld blijven geven en dit enorm scheelt voor de basisbeurs die je als student ontvangt. Als je uit huis gaat en veel zelf moet bekostigen is het erg jammer als het inkomen van bijvoorbeeld je vader waar je dus niet bij inwoont soms wel 150 euro per maand minder aan studiefinanciering oplevert. Tenzij je ouders dit compenseren door zelf geld te geven loop je dit bedrag wat van de overheid komt dus gewoon mis. Ook de aanvullende beurs wordt beà ¯nvloed door het inkomen van je ouders. Als ik zelf een stelsel mocht maken gebaseerd op dit stelsel zou ik enkele punten wijzigen namelijk: de mate waarin het belastbaar inkomen meetelt, het moet natuurlijk wel uitmaken hoeveel ze verdienen maar het moet niet te veel geld schelen. En ik zou studenten minder makkelijk geld laten bij lenen. Je kan nu zonder enige moeite 500 euro per maand bij lenen, en dit loopt na 4 tot 5 jaar studeren al snel op tot een hoog en moeizaam terugbetaalbaar bedrag. Vooral met je startsalaris net na je studie wordt dit erg vervelend om terug te betalen. Ik zou de voordelen van het toekomstige leenstelsel en dit stelsel en het oude stelstel wat alleen voor de behoeftige was combineren. Om zo het ideale stelsel te creà «ren wat goed in elkaar zit met een duidelijke regelgeving en weinig rompslomp en voordelen voor alle deelnemende partijen. Slot Ik heb best wel wat geleerd van dit werkstuk en erg nuttige informatie gevonden over studiefinanciering. Ook vond ik het interessant om te lezen over studiefinanciering in het buitenland omdat ik zelf ook in het buitenland stage moet gaan lopen, (6 maanden lang) ook vond ik het wel interessant om zelf over het stelsel na te denken over punten die ik zou willen veranderen. En een eigen stelsel te bedenken

mice and men :: essays research papers

If two characters stand out to me who contrast in the more ways in the book Of Mice and Men, it would be Curley and Lennie. One is smart and witty while the other is big, dumb, and strong. From the moment these two characters meet, Curley has a hate towards Lennie. Lennie is to dumb to dislike Curley back because Lennie does whatever George tells him to, and George tells Lennie to stay away form Curley. Steinbeck makes Curley out to be a character in which you dislike from meeting him. He is rude towards George and Lennie, and everyone at the ranch abhors him. Curley is quick and a good fighter because he was the runner-up in the â€Å"Golden Gloves† competition, so he can fight. Lennie is almost completely opposite. He isn’t a fighter; he just is a hard worker. Not smart or witty, just listens to directions and does his best. Doesn’t want any trouble from anybody; just wants everyone to get along and he just wants to take care of the rabbits. Lennie comes off t o me as a very nice loving character that everyone likes and gets along with. He is so innocent, and all Curley does is harass him because he is jealous of his size. I feel bad for Lennie because he doesn’t know that Curley is doing this he just does what Lennie, with the help of George’s instruction, wants to do and minds his own business. Even though these characters are different in numerous ways, there is always a foundation for similarities, and of course Lennie and Curley have their occasional resemblance of each other. Both men are interested in the same woman. Curley is married to a woman who ahs the eye real bad, and Lennie thinks this woman is pretty. Even though Lennie doesn’t know that looking at her that way is wrong, he still does and Curley looks at her the same way. These men are both chasing the same girl just neither knows about it. I believe that Lennie chasing Curley’s wife is going to cause some sort of problem later in this story. Even though this may be a very simple comparison, they both work on the ranch and buck barley. Even though Lennie is a much better worker, they have to do the same thing for the same money. So they are equals on this basis.

Money and its supply

Increasing money in supply can lead to inflation where the general prices of goods and services rise dramatically. This erodes the purchasing power of a currency and the value of other monetary items. Moreover, this may create uncertainty among investors concerning future inflation and this reduces saving and investment. Lastly, inflation makes lending institutions to stop lending or charge high interest rates because of its declining value. Reducing money in circulation so as to curb inflation may lead to price decline of goods and services and consumers would horde out their money hoping that it will increase in value in the future.When consumers stop spending, movement of goods declines making businesses to make losses leading to unemployment. Borrowing becomes prohibitive since businesses are forced to spend more when servicing the debt. Government and stability of its currency The government can maintain a stable currency by ensuring that the monetary policy is effective and eff icient. The exchange rate system should not be controlled and the movement of currency in and out f the country should not be restricted by the government. Both monetary and fiscal policies should be stable so as to ensure that the rate of inflation does fluctuate unnecessarily.This will insulate the legal tender from global economic shocks. The government can use fiscal policies by regulating spending and taxation to increase economic growth during low inflation and high unemployment, and lower it during low unemployment and high inflation (Hanke, 2003). Factors that would undermine a stable currency include regulation of the exchange rate of a currency or the movement of the currency in and out of the country. In addition, increasing money in circulation when economic growth is stagnant would lower the value of the currency and create inflation. Emerging economy and a wealthy countryThe law of comparative advantage argues that, nations can benefit from trade by engaging in trade e ven when one country lacks absolute advantage in producing goods being traded. For example, Mundania and Lalaland are two nations each producing both jackets and sandals. Mundania is efficient and produces 100 jackets and 140 sandal every hour compared to Lalaland who make 80 jackets and 60 sandals per hour. Mundania enjoys absolute advantage in production of both goods. Working 40hrs per week, both countries produce 180 x 40hrs = 7200 units of jackets and 200 x 40 = 8000 unit of sandals.However, if factor cost in production of jackets in mundania is more efficient compared to Lalaland, Mundania would concentrate solely in jacket production. The 40 hours spent in sandals production would enable production of 8000 jackets in Mundania per week. Moreover, Lalaland would concentrate on sandals production and increase production to 8000 per week. Jacket production not only remains stable but increases considerably because of specialization. Country ranking Kenya’s competitiveness has stagnated over the past year and several policies ought to be enacted to improve its performance.It has improved in its capacity to innovate through research and development and collaborating well the institutions of scientific research to those in business field. To enhance competitiveness, I would improve both the education sector and job training skills so as to increase the number of skilled workers. The country’s economy has reformed considerably with a considerable portion being sustained by the financial market due to increased access to loans and development of the stock market. This is in line with the findings of world Economic Forum (2009-2010)This sector needs more support through reduction of bureaucracies and enhancing transparency. Moreover, public institutions have been known to be inefficient as a result of corruption and this need to be addressed urgently. Anti-corruption agency should be established and given power to prosecute corrupt officials. I woul d also uplift the living standard of people by ensuring the health facilities are accessible to all and increase housing sector by seeking international aid to construct affordable houses especially in urban areas to avoid growth of shanties and overcrowding.

Getting casual at work

Title: Acquiring CASUAL AT WORK1. AbstractThis paper seeks to set up the effects and deductions of acquiring insouciant within the work environment of Bank of America. The Bank of America being the largest bank ( by assets ) , it is known for its high degrees of professionalism and its workers ‘ formal frock codification. This paper will therefore discourse the bank ‘s service bringing to its clients while at the same clip foregrounding the facets of effects of possible causal attacks that may be employed by the bank employees in dispatching their responsibilities. This treatment will be done consistently with particular accent on different subdivisions that will consist of a tabular array of content, debut, literature reappraisal, method of analysis, consequences of analysis, the decisions and recommendations made, a list of the mentions used in the aggregation of the information and eventually a list appendices demoing the extra stuff used in this treatment.2. Introduct ionThe Bank of America Corporation is based in Charlotte which is in North Carolina, it is considered to be one of the largest fiscal establishments that offer fiscal services, it is besides considered to be the largest bank in the assets class ( it ahs the highest plus value ) .The bank is besides the largest commercial bank by sedimentations. It is besides ranked as the 2nd largest bank on the footing of market capitalisation in the United States. The bank ( company ) is known to keep about 12.2 % of the entire U.S sedimentations. It besides holds the figure one place of subventioning the planetary high output debt, it is considered to be the 3rd largest investment banker of planetary equity. The Bank plays a really of import and critical function as an advisor to the planetary amalgamations and acquisition ( it is hence placed at the 9th place as an advisor on planetary amalgamations and acquisitions. The entire Numberss of clients served by the Bank of America originate from more than 150 states from across the universe. It has the highest per centum of relation with the U.S Fortune 500 companies ( this per centum stands at 99 % ) .Its relation with the luck Global 500 bases at 83 % ( of these companies ) .The bank is a really of import constituent of the Dow Jones Industrial Average ( DJIA ) and besides an influential member of the Federal Deposit Insurance Corporation ( FDIC ) .The bank demonstrated its ability to endure the 2007 recognition crisis and emerged as the healthiest fiscal establishment during that period. It subsequently plunged in market value after incurring heavy losingss as a consequence of buying the Merrill Lynch. The 2009 first one-fourth net incomes were valued at 4.2 billion with 3.7 billion holding originated from the Merrill Lynch.Professional frock.Before prosecuting in an enlightening treatment on the possible impacts of insouciant dressing at the work topographic point or any other associated facets of insouciant attitude in the work environment, it is of import to understand the construct of professional dressing and its significance in the professional universe of concern. Professional dressing has a batch of significance particularly in the Financial sector ( which the Bank of America is portion of ) .There is great significance that is attached to the colour of the professional frock, this is mostly due to the different significances expressed by the different type of colours.For illustration, deep and dark colourss are associated with wealth.Nuetral and the basic colourss are most appropriate for concern garb. In the Bank of America most senior directors frock in Dark colored suits which is a symbol of authorization, the dark colourss besides symbolize power. Blue is a colour that conveys self-respect. Green has been labeled as a really inappropriate colour for a male suit ; this is because it is a common colour for many hotel uniforms has can non populate up to the position demanded by the professional universe. Gray is a common colour that represents success and trustiness. The female employees have realized that the black colour is an of import and is able to complement many of their professional frocks. They hence need to take their apparels carefully based on solid colourss that can easy intermix with every bit many colourss as possible. Female employees can ever soften the basic colourss for their professional frocks like brown and black by adding gem tones, these normally demonstrates their assurance and energy, which is much needed by clients they serve in the professional environment of Bank of America. The corporate and professional criterions must be respected during the choice of the Professional frocks ; the colour of these frocks is a cardinal factor to doing a good a choice. The type of cloth is besides a factor in the choice procedure merely because it is symbolic ( For illustration the natural fibres like linen, wool, cotton and silk are a symbol of position. The most preferable type of cloth for both male and female employees in the Bank include 100 % pure wool. It is the most appropriate cloth for the professional frocks, followed by cotton. The likes of suede, leather, velvet and satin are cloths that are inappropriate for professional frocks. There have been different readings for the significance of professional dressing in America ( different provinces have their readings, for illustration the Texas and some Western provinces believe that a concern adult male can have on polished cowpuncher boots and their concern suits and remain professional ) .Florida and California has a more insouciant dressing standard compared to New York. There are States that have remained really conservative with their dressing manner ( intending they tend to dress professionally more frequently than non ) these provinces include D.C, Atlanta, Boston, and Chicago ) .It is common cognition that professional dressing has its of import significance, in the sense that it builds assurance of the employees and besides helps to construct a professional environment within the Bank environment which is a asset to the image of the Bank of America. It necessary that the clients or the Bank clients invariably feel that they are covering with professionals who will at all tomes give them professional advice to assist them protect the investings and besides give them sound fiscal advice. It is interesting that professional dressing helps to construct this environment. A good professional image for the male employees within the bank is to guarantee that they wear good quality suits that are solid and have dark colourss. These suits should be complimented with good quality ties. They need to keep a conservative manner of dressing, merely because Bank of America as explained in this debut is an international bank and has clients all over the universe and hence employees within the American Branch have a high potency of functioning clients from all over the universe and must stay professional if they are to manage such clients who invariably need confidence that the bank is professional and has safely kept their sedimentations.Casual dressing at workThe major possible causes of the emerging tendency of the insouciant dressing tendency in the fiscal sector with specific involvement in the Bank of America include ; the demand to return to a province of elegance as a new at tack of showing professionalism and decelerate but progressive alteration from the formal frock codification. This paper will therefore will turn to the history or beginning of the insouciant dressing and its possible effects within the Bank of America. Some of the insouciant dressing tendencies besides adopted by other banking establishments or concerns include the insouciant Fridays and the dress-down yearss.3. LITERATURE REVIEWBackground/historyThis subdivision of the paper will concentrate on the corporate history of the bank in an effort to follow the grounds for the Bank ‘s dress codification policy in relation to the type of clients or clients that they serve. It must be noted that the term ‘getting insouciant at work ‘ does non specifically refer to the dressing codification but can be loosely discussed in the context of the employee behaviour within the bank ; this behaviour could besides be referred to as being informal be it in the hierarchical degree or towards the bringing of services to clients. The Bank of America does non truly hold an highly rigorous type of frock codification but insists on smart concern insouciant or any other dressing manner that excludes jeans-shirts or in appropriate dressing, suits are non really common within the Bank ( this is with mention to the junior employees who are non portion of the direction squad ) . There are different types of insouciant dressing which include: Smart insouciant, Business Casual and athleticss wear. The most normally used insouciant dressing manner is the concern insouciant followed by the smart casual.Definition of the insouciant wearsSmart casual: This type of froc k codification is slackly defined and is really distinguishable compared to the concern casual. The lone challenge is that its definition is non really precise and many confuse the term smart insouciant with the term concern insouciant, this definition of smart insouciant contains dress pants even though other definitions include jean pants. It besides includes long sleeve frock shirt, idlers, tie ( is optional ) , a belt, a athletics coat. For female employees this could intend a skirt ( either long or short ) , a stylish belt, a jacket, a jumper that complements the frock that the employee has worn. The adult females are free to have on jewellery that regards there type of dressing. It must be noted that this type of dressing is largely appropriate in academic circles that majorly involves events where the said expert or professional speaks in forepart of an audience during talks.Business casualThis is a frock codification that emerged in many white neckband occupations in a figure of western states ; this tendency emerged in the early 1970 when there was the energy crisis. During this period the authorities had decided to raise the thermoregulator puting which so led to many directors authorising their employees to make manner with ties and jackets. The popularity of the concern casual had surpassed the concern formal garb wear. There are different definitions with respect to the concern insouciant wear, intending there is no by and large accepted definition for this sort of wear, every organisation defines this type of wear harmonizing to their reading which is majorly structured to accommodate the aims or the involvement of the organisation. A definition give n by the New York Times cites occupation hunt engine Monster.com states that a concern insouciant wear means dressing professionally and looking neat while at the same clip staying pulled together. Business insouciant for female employees comprises of a skirt of sensible length or even full length bloomerss of non denims stuff. This can be complimented with a top. The concern insouciant wear for work forces is considered as a combination of a collard shirt, belt and places ( e.g. idlers ) with socks. The cervix ties and cufflinks are by and large non recommended for concern insouciant wear.A brief corporate history of the Bank of AmericaAmadeo Giannini founded the Bank of Italy in the twelvemonth 1904 in San Francisco. The chief map of this bank was to provide to immigrants. Amadeo was brought up by the Fava household ; this happened after his lost his male parent, who was shot seeking to roll up a debt. Opportunity knocked at Amedeo ‘s door measure when the San Francisco temblor struck in the twelvemonth 1906.He was able to deliver all his financess from the bank ‘s edifice which was ruined. He so used the reclaimed financess to loan out to persons who were willing to reconstruct. He got his lucks in the ulterior twelvemonth after all his debitors paid up their loans. He used his money to get down the bank of America and Italy in the twelvemonth 1922 ( this was in Italy where he had bought Banca dell'Italia Meridionale which had been established in the twelvemonth 1918 ) .In the twelvemonth 1927 Amadeo consolidated his Bank of Italy which already had 101 subdivisions with the Liberty bank of America which had 175 subdivisions. This resulted into the Bank of Italy National Trust & A ; Savings Association which had a capital of $ 30,000,000 and had resources deserving $ 115,000,000.It was subsequently in 1928 that he merged with Bank of America Los Angeles, he subsequently renamed his Bank of Italy to Bank of America in the twelvemonth 1930.The Merger was completed in the twelvemonth 1929 and resulted into BANK OF AMERICA.The function played by the ClothingThere is great importance pegged to the dressing manner in the corporate universe and this includes the Bank of America. It is common for executives within the bank to be associated with Business suits which normally symbolize the executive position. This merely means that the dressing styles acts as a codification of distinguishing the employees within the bank. In instances where the corporate organic structure has a corporate uniform, there is increased easiness of employee designation by the clients ( this greatly helps to advance the corporate image ) .Since there is ne'er a 2nd opportunity to do a permanent feeling to the clients, it is of import for the employees to recognize that the appropriate vesture for a given function within the bank can assist better the image of that employee within that function or even potentially help the employee win other functions within the bank. There is an interesting fact about vesture and the function it plays in puting persons within a given societal order. It is undeniable that there are different societal orders that exist within the Bank of America, and these societal orders are characterized by the dressing manners that are adopted by the employees ( this normally happens whether they are cognizant or non ) .It is advisable for the employees to place the type of function that they want to play and so dress the portion. Status is another function played by the type of vesture chosen by a bank employee. A museum specializer called Barbara Dickstein argued that vesture was the major thing that represented an single as opposed to the jewellery they might have. Wallach besides stated in the twelvemonth 1991 that vesture was a manner of saying the position, the function of an person in life and his societal place.Role of vesture ( illustrations ) . Blue velvet represented or symbolized the Gallic aristocracies ( this was in the 17th century ) .The European tribunal functionaries in the past wore apparels that were royal blue and purple in colour. In Germany, vesture that were red in colour were merely designated to the members of the upper category. The ‘casual revolution ‘ begun in the twelvemonth 1990, it was noted that during this period many employees including the company Managers were easy following this emerging tendency of insouciant wear. Apart from bank of America the tendency was mostly noticeable in downtown fiscal territories, concerns and corporate suites in America. The feature of the tendency is that employees would be casually dressed but look really presentable at the same clip. As mentioned in the debut there are different types of insouciant wear, the most common being the concern wear ( It is a really interesting dressing manner in the sense that it allows the employee to experience comfy piece at the same keeping his or her professional image ( illustrations include cotton shins, jumpers, and khaki bloomerss. Care must be taken during the choice of the insouciant wear, merely because some of them are in appropriate for an office environment. Many employees have ignored the fact that insouciant does non connote that one should dress in a sloppy mode, illustrations of inappropriate insouciant wear include sleeveless shirts, armored combat vehicle tops and athleticss wear. It is appropriate for the female employees to avoid apparels that are uncovering as these autumn under inappropriate dressing. The chief ground given by many accounting houses like Delloite and Touche and KPMG is that the insouciant wears affect the professional image of these professional companies that are ever expected by their clients to keep a corporate and professional image. John Molloy who authored the book ‘Dress for Success ‘ mentioned in his book that ‘Rulers of the Corporate and Political America wear suits-always have and ever will, ‘ There are some big American companies that have besides embraced the construct of insouciant dressing, illustrations of these companies include General motors and the Ford ( they have come up with insouciant frock policies that cover the full hebdomad as shown by Rothenberg, 1995.Another noteworthy illustration is the Chrysler auto company, where the employees at the central offices are to dress as they please, twice in a hebdomad, there is a possibility of this tendency wholly taking over the dressing policy of the company. The client outlook is an indispensable factor when it comes to taking the most appropriate type of dressing. The direction squad of the Bank of America strongly believes that the frock codification could impact the perceptual experience of the clients towards the company e.g. inappropriate or unprofessional dressing severely dents the professional image of the company. The Human Resource Manager of Price Water House Coopers ( Pat Cooper believes that â€Å"Appro priate frock reflects good judgement and clients experience person who has good judgement will give good advise† ( Walker, 1993 ) .There is demand for clear frock policy within the bank to help with the definition of the insouciant wear that is acceptable to the clients and the bank finally.The different beginnings of insouciant dressingThe current tendency of insouciant wear within the Bank can non be traced to one peculiar beginning but can be attributed to the classless motion in the concern and industrial environment in the early 1980.This besides brought with it the thought of authorization and teamwork which aimed at cut downing the differentiations that resulted from category. The frock codifications are greatly influenced by the client and employee demands. The bank merely recommends really insouciant dressing for those events that are considered charitable.Consequences of Casual wearPositive effectsThis subdivision of the paper will research the different facets of in souciant wear with regard to their impact on employee behaviour towards clients and even the Bank direction squad. It can be argued that appropriate insouciant dressing brings with it positive effects. These positive effects benefit both the employer and the employee. If the direction squad of Bank of America would dress more casually so they would be more comfy and hence expression accessible to the other employees and this could in a great manner encouragement interaction with the direction squad which could ensue into sharing of thoughts that would otherwise non be shared.There is a turning popular realisation that companies can vastly derive from more comfy and flexible employees, it is an interesting fact that insouciant wear normally creates a more relaxed environment therefore doing the employees to hold sense of freedom. If this sort of environment was enhanced through positive control, so the productiveness degree of employees within the Bank of America can be improved grea tly. The insouciant ware besides has its secondary impact in the vesture industry. The emerging tendency of insouciant wear has led to an increased gross revenues volume for many insouciant wear clothing houses ; hence they have experienced positive growing in footings of net income borders. The manner houses have besides engaged in extended runs to promote the houses to follow the insouciant wear for their employees. Departmental shops like Jacobson ‘s have realized that they can advance the tendency and in bend boost their gross revenues volume in the long tally. They have opted to taking the run to the door stairss of these fiscal establishments or Banking corporations by giving them free seminars on the type of insouciant dressing that can be adopted.Negative impacts of insouciant dressingIt is undeniable that the concern insouciant wear and many other types of insouciant wear which were popular in the early 1990 have sent daze industry across the fiscal establishments that had adopted them. The focal point of this paper will be on the negative impacts of this insouciant on the Bank of America. The treatment will therefore gaining control both facets of the term of ‘getting insouciant at work ‘ . The facets in this instance will mention to the concern insouciant frocks used by the employees and the insouciant attitude adopted by the employees towards dispatching their responsibilities. The current statistics show that this once popular tendency is on the diminution after the Bank realized that this peculiar type of dressing was projecting an image that was perceived by the Bank clients as unprofessional therefore gnawing the assurance of the clients in the bank. The issue that alarmed the Bank is the statistics that showed that employees who dressed more casually at work tended to be more insouciant at the topographic point of work in the sense that they discharged their responsibilities more casually. This meant serious deductions for the Bank. The insouciant garb was the largest subscriber to the damaging of the corporate image, it besides led to insouciant interaction among the employees for illustration it encouraged slacking off in the work productiveness. The employees tended to jest more often, engage in non productive treatments through remarks that encouraged coquettish behavior therefore making an environment that could promote sexual torment within the work topographic point. This straight meant that the bank could potentially lose skilled employees through tribunal instances and tribunal punishments. It besides posed the hazard of dragging the Bank ‘s image into these tribunal instances ( this could dent the Bankss image ) .It besides led to the loss of manpower hours. Evidence from a study conducted by a jurisprudence house farther supports this fact. There study which was conducted in 1,000 companies revealed that 50 % of these companies had noticed an addition in absenteeism and tardiness after implementing a insouciant frock policy.30 % of these companies besides realized that coquettish behaviour had risen. Another challenge that faced the insouciant frock was the fact that there was no clear definition of what insouciant concern garb should imply. Many employees interpreted the insouciant wear as what they normally put on at place ( some even walked around in the office without places. This had the potency of doing the work environment non contributing. Molloy ‘s research showed that adult females who were seeking to acquire in front in the corporate universe found it increasing disputing to be taken earnestly when they were casually dressed. The concern insouciant wear in the bank sent a strong subtextual message to the clients who interpreted the message to intend that the Bank employees were traveling to manage their fiscal demands including their difficult earned moneys in a really insouciant mode. This signal sent to the clients was non the message the Bank would at any one point want to direct to its clients and clients, therefore insouciant wear sends a contrary message to what the bank wishes to direct to its clients and clients. A critical reappraisal of the insouciant dressing policy reveals that the policy has more disadvantages than the advantages the Bank would desire to accomplish at the terminal of the twenty-four hours. Hence the Bank has become really disbelieving of the proposed advantages the concern insouciant wear would convey to the Bank environment. The bank bases its statement on the far making effects the insouciant wear would hold on its clients who are the Banks figure one precedence.4. METHODS OF ANALYSISThe following techniques were used in the analysis of informations and information that was collected in this research paper: Case survey, this involved conducting enquiries in order to look into the phenomenon of ‘getting insouciant at work Ã¢â‚¬Ë œ within its existent life context, this was done on intent because the boundary between the phenomenon and the context was non really apparent. It involved the extended usage of qualitative informations that was drawn from interviews and observations. It hence was used to pull a clear apprehension of the construct of acquiring insouciant at work. It involved the scrutiny of studies that were conducted in companies that had the insouciant wear policies and its chief focal point was on the Bank of America. The 2nd technique used was the Experimental Design, which is an fact-finding technique that provided maximal control. It enabled the relationship between the insouciant attitude and dressing at the work topographic point and its possible impacts to the Bank of America in footings of employee productiveness and client relation, to be isolated and so step accurately in a carefully controlled experimental environment ( where there is the experiment and the control )Methods of roll upi ng DataThe type of informations that was collected in this instance was qualitative informations which was structured ; this sort of information was produced through closed inquiries. This involved the usage of questionnaires, which made the procedure of informations analysis easier and more efficient. The questionnaires were administered to the employees, clients, and even directors of the Bank of America. It of import to observe that the questionnaires can merely let the prescribe inquiries and restricted responses. The design of the questionnaire was mostly influenced by the type of informations analysis. Interviews were besides used to roll up the information, in this peculiar instance the structured interview attack was used to acquire information straight from the bank employees, clients and directors.Consequences of AnalysisThese will presented through the usage of charts and graphical tabular arraies5. Decision AND RECOMMENDATIONSThis paper has demonstrated that ‘getti ng insouciant at work ‘ poses a possible menace to the image of the Bank of America and can therefore the insouciant wear can non be adopted as a possible frock codification for the bank, this is mostly due to the fact that the disadvantages the insouciant wear holds outweighs the advantages of this construct of ‘getting insouciant at work ‘ . It is of import for the bank employees to keep a professional image by keeping or seting on professionally recognized frocks. The female employee can dress in the upper category type of concern wear that are largely of natural fibres and respect cultural criterions.6. ReferenceButton, G. ( 1995, November 6 ) . No bathrobes, please. FORBES, 130. Davies, R. ( 1992, September ) . Pull offing by listening. Nation ‘s Business, 6. Himelstein, L. ( 1996, April 1 ) . Levi ‘s vs. the frock codification Business Week, 57. Rothenberg, A. ( 1995, June ) . What to have on? Ward ‘s Auto World, 32-33.7. Appendixs

DMA Softens Objections To Do Not Call Law essays

DMA Softens Objections To 'Do Not Call' Law essays WASHINGTON (AdAge.com) The Direct Marketing Association today softened its position against a federally-mandated "do not call" list for telemarketers, suggesting it biggest desire is a "one stop" list that would keep marketers from having to buy separate lists from state and federal agencies. At first the DMA seemed to endorse a proposal for a national do-not-call list from the Federal Communications Commission, but the trade group said afterward "the jury is out" on whether the government should get involved with preventing telemarketers from reaching consumers. The DMA's comments came after the House Energy and Commerce Committee heard Federal Trade Commission Chairman Timothy Muris plea to Congress for it to allocate $16 million the FTC says it needs to fund its own do-not-call list. Marketers will eventually pay the list's whole cost through fees collected to access the list. The DMA's position advocating any sort of list puts it at odds with the American Teleservices Association, which represents callers. The DMA represents marketers. Matthew Mattingley, director of Related Stories: WILL TELEMARKETERS LOSE HALF THEIR AUDIENCE? Dire Predictions About Impact of FTC 'Do Not Call' Rules FTC EMPOWERS CONSUMERS TO BLOCK SALES CALLS Congress Must Approve; Telemarketers Vow to Fight Law DMA BEGINS ATTACK ON FTC TELEMARKETER RULES New Consumer Protection Laws to Be Unveiled Wednesday government affairs for the telemarketing association, said today his group continues to believe that any attempt by the federal government to block marketers from calling consumers is unconstitutional and that the group is readying a lawsuit challenging the FTC rule. That also had been the DMA's position, but today Jerry Cerasale, the DMA's senior vice president, cited the difficulty of successfully challenging a concept widely embraced by the public. ...

ESL Lesson Plan to Teach the Future Tenses Going to and Will

ESL Lesson Plan to Teach the Future Tenses Going to and Will Making the choice to use will or going to is difficult for many ESL students. This lesson focuses on providing context for students so that they can understand the basic difference between something that is planned for the future (use of going to) and a spontaneous decision (use of will). Students first study a short dialog and answer some questions. After this, students give answers to a number of questions which elicit either will or going to. Finally, students get together for some small talk to practice. ESL Lesson Plan Aim: Developing a deeper understanding of the use of the future with will and going toActivity: Dialog reading, follow-up questions, small talkLevel: lower-intermediate to intermediate Outline: Start the lesson by asking some questions with will and going to. Be sure to mix the questions up. For example:​Â  What do you think will happen at school tomorrow?, What are you going to do after school today?, What will you do if you dont understand this lesson?, Where are you going to travel on your next vacation?Ask students to reflect on the questions you asked. Which forms did you use? Can they explain why?Pass out the dialog and ask the students to read through and answer the questions.As a group, correct the questions and ask students to explain why certain questions used will and others going to. A further possibility is to ask students to highlight the sections of the dialog that used will and those that used going to. Ask them to explain why.Have students write out answers to the question sheet. Go around the room to help individual students and check that students are answering using the correct form.As a class, elicit answers from various students. When appropria te, ask students to elaborate on their answers in order to give them a further chance to use these forms. Ask students to use the small talk questions with each other in pairs or in small groups. Optional homework:Â  Ask students to prepare a short paragraph on their future plans for study, hobbies, marriage, etc. (Use of going to). Ask them to write out a few predictions about the future of their lives, the country, the current political party, etc. (future with will) Dialogue Exercise 1: The Party Martha: What horrible weather today. Id love to go out, but I think it will just continue raining.Jane: Oh, I dont know. Perhaps the sun will come out later this afternoon.Martha: I hope youre right. Listen, Im going to have a party this Saturday. Would you like to come?Jane: Oh, Id love to come. Thank you for inviting me. Whos going to come to the party?Martha: Well, a number of people havent told me yet. But, Peter and Mark are going to help out with the cooking!Jane: Hey, Ill help, too!Martha: Would you? That would be great!Jane: Ill make lasagna!Martha: That sounds delicious! I know my Italian cousins are going to be there. Im sure theyll love it.Jane: Italians? Maybe Ill bake a cake...Martha: No, no. Theyre not like that. Theyll love it.Jane: Well, if you say so... Is there going be a theme for the party?Martha: No, I dont think so. Just a chance to get together and have fun.Jane: Im sure itll be lots of fun.Martha: But Im going to hire a clown!Jane: A clown! Youre kidding me. Martha: No, no. As I child, I always wanted a clown. Now, Im going to have a clown at my own party.Jane: Im sure everyone will have a good laugh.Martha: Thats the plan! Follow-Up Questions What do they think about the weather?What does Martha have to share?What are Peter and Mark going to do?What does Jane offer to do?How does Jane react to the news about the Italian cousins?What special plan is there?Why does Martha want a clown?Does Martha know exactly how many people are going to come? If yes, how many. If not, why not?How does Jane think people will react to the clown?Is there a theme for the party? Dialogue Exercise 2: Questions Tell me about your future plans for work or study.What important event do you think will happen soon?Your friend needs some help with some homework. What do you say?Tell me about your plans for this coming summer.Complete this sentence: If I dont understand this exercise ...What do you think future English lessons will be about?

Nursing - Healing Hospital Essay Example | Topics and Well Written Essays - 1000 words

Nursing - Healing Hospital - Essay Example Finally, the paper will include some of the biblical aspects that back up healing hospital concept. To begin with, these components include safety, respect, compassion, trust, and creating of positive results in people’s lives and health. Healing hospital involves a concept whereby a progressive or continuous loving care chain is executed throughout the entire organization using kindness and skills from every caregiver. This happens even with the leaders and is done to patients and sometimes vice versa. Workers, in health institutions are obliged to envelop or seal the spirit of real love, integration, selflessness, and compassion when handling their patients and co-workers. A point to note is that caring does not involve staff to patients alone, it also exists among the workers or staff members themselves. Spirituality begins from the top leaders to the upper management, middle management employees, and down to the normal or subordinate members. In order to successfully deal with patients and give them enough care, the staff must possess passion, a necessary and one of the core values for handling patients with enough affection and professionalism (Chapman, 2007). Passion for an individual is having passion for the passion fully irrespective of his or her disadvantages, shortcomings or mistakes. Passion for another person or patient should involved being passionate about the personality of the individual from their spirit, body and even their minds and thoughts. In considerations to all these healing components, love appears to be the fundamental or core area of healing in any hospital or health related institution. Finally, spirituality also has a great influence on the patients involved in healing process. It has a positive effect since the body, spirit and mind all work together to attain a common goal, which is ensuring health and rational personality within a person. There are several challenges affecting the process of healing hospitals. To begin with, very few people fail to comprehend spirituality due to its spirituality and many view it as a complex word in the hospital healing context. The description and definition of spirituality is always considered at the individual level and observed as innate in character. It becomes a challenging task to discover and understand someone’s beliefs in spiritual matters. Psychologically, spirituality is developed when a person is born. It always depends on the a person‘s immediate environment. Therefore, it always becomes a tough decision to influence or convince a person into believing in a given spiritual concept being introduced (Chapman, 2007). Comprehending another person’s emotions is also a hindrance and a challenge to the success of hospital healing. One may be very emotional and radical in his or her beliefs but does not show these characters until he or she is provoked. Coming up with an environment where stress has been minimized. Creation of a good envi ronment for hospital healing has also been proven to be a core hindrance to hospital healing process or efforts. Poor physical environmental condition within the hospital vicinity undoubtedly hinders hospital healing among patients and staff members as well. For instance, when the hospital is located in an area where air quality is low, the probability that patients will get healed and recover from their illness will almost be negligible. This not only affects

Symbolic Terrorism Research Paper Example | Topics and Well Written Essays - 1250 words

Symbolic Terrorism - Research Paper Example Destabilizing a situation in the world and causing considerable political, economic and moral consequences, modern terrorism turned into a global problem. The resolution of this issue will predetermine the future of mankind, because recently created uncontrollable types of weapon threaten the existence of a civilization. Terrorism is a serious problem of the modern world, however, there are many historical facts, which prove that it is not a new phenomenon. Now scientists started considering conflict and terrorism separately, notwithstanding that they have many common features. The distinction between these two phenomena was made because of the â€Å"new terrorism† which appeared in 1990s. Now more attention is paid to ideological or symbolic aspect of terrorism. The given work will investigate terrorism in the context of symbolic struggle. Symbolic component of terrorist activity is determined by symbolic nature of social systems. A symbolic aspect as a political measurement of the purposes represents one of the basic elements of the definition of terrorism. This aspect makes terrorist act differ from a usual crime (Strachan, 2011). When a terrorist wants to kill a soldier, especially when he protects a military memorial, and his real purpose is the parliament, it is already political. Richmond states that: â€Å"as the divisions between war, peace, conflict and terrorism, between friend and enemy, soldier, criminal, and civilian break down, there is now potential for a critical reading of the insights this presents.

Company Background - Microsoft Corporation Essay

Company Background - Microsoft Corporation - Essay Example The essay "Company Background - Microsoft Corporation" discusses company background of Microsoft Corporation. In the 21st century the company has diversified into other business sectors such as the video game industry. The firm in 2001 released the X-Box and subsequently in 2005 created the X-Box 360 which has sold millions of units worldwide. Microsoft has grown a lot during the last 28 years. The firm has a global workforce of 94,000 employees and a market capitalization value of $266.2 billion. The firm’s common stocks are sold in the NASDAQ under the symbol MSFT. As of April 25, 2013 the price of Microsoft common stocks was $31.94. During fiscal year 2012 Microsoft generated total revenues of $73.72 billion. The net income of Microsoft during 2012 was $16.98 billion. I selected Microsoft because I have been a customer of the firm for over a decade. My preferred game console is the X-box 360 and I have Windows 8 installed in both my computers at home. This analysis will hel p me determine whether Microsoft would be a good investment option for my personal investment portfolio. The common stocks of Microsoft are considered blue chip stocks. A blue chip stock can be defined as a stock issued by a well-known company with an established record of making money and paying dividends. A ratio analysis of Microsoft is illustrated below Ratio Analysis. Accountants and business analysts can utilize ratio analysis to evaluate the financial performance of an enterprise. Ratio analysis uses the input from the common size. financial statements of a company in order to insert that data into financial formulas. The five major categories of ratio analysis are profitability, market value, liquidity, leverage, and efficiency. One of the benefits of using ratio analysis is that any person with basic math knowledge can use the formulas to calculate the ratios of a company. The financial statements that must be used to calculate ratios can be retrieved from the annual report of public firms. One of the limitations of ratio analysis is that its results are not forward looking since they focus on the historical performance of a company. This report will focus on three financial ratios: net margin, asset utilization, and return on assets (ROA). The results of Microsoft are going to be compared against one of its main competitors and against the industry. The competitor chosen for comparison purposes was Oracle. The liquidity position of the company will also be analyzed by calculating the free cash flow ratio and through analysis of the cash flow statement of the company. The net margin measures the profitability of a company. The formula to calculate net margin is net income divided by the total sales. Microsoft had a net income in 2012 of $16.98 billion and total sales of $73.72 billion. The net margin of Microsoft in 2012 was 23.03%. Microsoft’s net margin in 2011 was 33.10% which implies that the company’s profitability decreased by 10.0 7%. When compared to Oracle the net margin of Microsoft was 3.85% lower than Oracle’s 26.89% result. The industry standard net margin in the software industry is 4.50% (Dun & Bradstreet, 2012). The software industry is classified under SIC code 7372 (Prepackaged software). Microsoft’s profitability was superior to the industry by 18.53%. The asset utilization is a ratio that measures how effective the company has been at using its assets to generate sales. During 2012 Microsoft had an asset utilization of 1.65. The asset utilization of the company has declined by 0.09 since the previous fiscal year. Oracle had an

Marketing & Commerce, E-Marketing & E-Commerce Essay

Marketing & Commerce, E-Marketing & E-Commerce - Essay Example Recent years, our society has entered to the digital technological era and the era of Communication. This essay focuses on their implications, future and modern trends, that are used in marketing. The development of Internet has changed the nature of business. The researcher ststes, that this mixture of traditional marketing and commerce and Internet services created a new form of marketing: e-marketing and e-commerce. One of the main topics of this essay is E-marketing. It is an easily used system for providing constantly available displays of information, such as growth in self-assisted services and the widespread change from a sellers to a buyers market are just a few mentioned in the essay. Nowadays, e-marketing and e-commerce has wider possibilities than traditional marketing in terms of business operations. For instance, e marketing uses bolt-on systems, that are explained in the essay and based on the addition of an e-business system as a value added service to existing supply chains. However, e-commerce can propose a lower price level and faster delivery than traditional one. To sum up this essay, author concludes that e-commerce gives further commercial opportunities for the brand owners and legitimizes the investment in e-commerce development and maintenance. In this respect, connecting the brand site and the social aptitude of community participants potentially creates a new marketing tool. Speed, low cost and high service quality are the main benefits and differences of e-commerce, that are discussed in the essay.

Hamlet Assignment#2 Assignment Example | Topics and Well Written Essays - 1250 words

Hamlet #2 - Assignment Example For analyzing this theme, enough authorial readings will be incorporated to reach at a decision concerning a true relationship between Hamlet and his mother. The research, which I intend to do also evaluate Hamlet’s relationship with other characters to a certain extent to see whether Hamlet is similar in communicating to everyone or his personality shows a new side when he is with different people. Hamlet’s actions that he takes during the play and how he takes the revenge for his father’s murder will also be evaluated. Hamlet’s anger, his madness and his planning against his stepfather Claudius, all take us to a certain analysis related to Hamlet and his mother’s relationship. Hamlet’s mother marries to his dead husband’s stepbrother soon after her husband’s death and without taking her son into confidence. Hamlet gets ignored in all his mother’s doing. She remains the queen of the state but Hamlet remains the prince of the state. However, after his father’s death, he should be the new king as was the custom of that time and age. With his mother’s marriage, his right of being the king was snatched away from him and his father’s murderer was the new king. Hamlet takes a long time in taking a decision concerning his revenge against his stepfather. This delay takes the play towards a tragic end in which, the queen Gertrude, Ophelia (Hamlet’s beloved), Ophelia’s father, Hamlet himself and the king, all die and the kingdom is given a new king. Hamlet is unable to identify whether his mother is a part of the whole game or not. He is also unable to fully accept the information given by the ghost but with the passage of time, he recognizes that the ghost of his father was right and he has a responsibility to avenge his father’s murder. His relationship is of a restrained type with his mother

Hypothesis and Research Design Paper Example | Topics and Well Written Essays - 2250 words

Hypothesis and Design - Research Paper Example According to findings, it is found that, ethical and moral decisions reached upon by software developers during software development, has an influence on how things and businesses in particular, are done and how people`s lifestyles adapt to this technological development (Salehnia, 2006). Studies concerning the ethical standards in view of the use of computers and its software, centers on critical issues such as; hacking, privacy, copyright protection, and piracy among other issues related to compute use and software. However, studies indicate that, there is little that research indicating if software developers experience ethical and moral decisions opportunities. Because of this, researchers have developed theories that may help in predicting and explaining ethical and moral behaviors. The theories put forward by researchers, as virtue ethics help social scientist and researchers in categorizing the human behavior basing on ethical and moral judgments. In some instances, an ethical theory like, ethics position theory, is used to categorize human behavior in a number of groups, which includes exceptionism, situationism, subjectivism and absolutism. Through this examination of software developers by applying the ethical position theory, was facilitated. This related to the decisions that software developers make during the process of software development, and a few hypothesis relating to it emerged, which guided further research in the area to unveil various issues. Concerning the above introductory discussion it essential to understand issues about ethics and morality in software development, with a user’s perspective. To tackle the issues well, it is critical to understand some factors involved, which is ethics, morality and software development, so that a good basis is formed to unveil the discussion critically. To begin with, software development is the process through which, individuals, a team or accompany invents and then implements the grant plan that helps to create a new software program (Quigley, 2008). The same process is applied in creating a new variety software. In the software development, many steps get involved to achieve the target plan. First, an understanding has to be made about what is needed, in terms of the purpose for developing the software. Secondly, the plan is then developed to create the software required to meet the purpose perceived, this done by writing the code and the bug test prior launching. The process of software development may involve one or many programmers, depending on the complexity of the software require achieving perceived results. At the initial stages, a research is mandatory to gain an understanding of the type of software that the market requires. The research is used to establish the real purpose of the software in meeting the market needs, in line with the overall goals set. On the other hand, ethics is perceived as the study of concept value in terms of right, good, wrong, or bad, as applied to actions concerning a group’s norms and regulations or rules. Basing on ethics and computer systems it is found that, computer software systems lie squarely in the heart of decision-making. This includes issues like data storage and manipulation, and data availability. Concerning the ubiquity of software systems in every area of private

Marketing & Commerce, E-Marketing & E-Commerce Essay

Marketing & Commerce, E-Marketing & E-Commerce - Essay Example Recent years, our society has entered to the digital technological era and the era of Communication. This essay focuses on their implications, future and modern trends, that are used in marketing. The development of Internet has changed the nature of business. The researcher ststes, that this mixture of traditional marketing and commerce and Internet services created a new form of marketing: e-marketing and e-commerce. One of the main topics of this essay is E-marketing. It is an easily used system for providing constantly available displays of information, such as growth in self-assisted services and the widespread change from a sellers to a buyers market are just a few mentioned in the essay. Nowadays, e-marketing and e-commerce has wider possibilities than traditional marketing in terms of business operations. For instance, e marketing uses bolt-on systems, that are explained in the essay and based on the addition of an e-business system as a value added service to existing supply chains. However, e-commerce can propose a lower price level and faster delivery than traditional one. To sum up this essay, author concludes that e-commerce gives further commercial opportunities for the brand owners and legitimizes the investment in e-commerce development and maintenance. In this respect, connecting the brand site and the social aptitude of community participants potentially creates a new marketing tool. Speed, low cost and high service quality are the main benefits and differences of e-commerce, that are discussed in the essay.

Hypothesis and Research Design Paper Example | Topics and Well Written Essays - 2250 words

Hypothesis and Design - Research Paper Example According to findings, it is found that, ethical and moral decisions reached upon by software developers during software development, has an influence on how things and businesses in particular, are done and how people`s lifestyles adapt to this technological development (Salehnia, 2006). Studies concerning the ethical standards in view of the use of computers and its software, centers on critical issues such as; hacking, privacy, copyright protection, and piracy among other issues related to compute use and software. However, studies indicate that, there is little that research indicating if software developers experience ethical and moral decisions opportunities. Because of this, researchers have developed theories that may help in predicting and explaining ethical and moral behaviors. The theories put forward by researchers, as virtue ethics help social scientist and researchers in categorizing the human behavior basing on ethical and moral judgments. In some instances, an ethical theory like, ethics position theory, is used to categorize human behavior in a number of groups, which includes exceptionism, situationism, subjectivism and absolutism. Through this examination of software developers by applying the ethical position theory, was facilitated. This related to the decisions that software developers make during the process of software development, and a few hypothesis relating to it emerged, which guided further research in the area to unveil various issues. Concerning the above introductory discussion it essential to understand issues about ethics and morality in software development, with a user’s perspective. To tackle the issues well, it is critical to understand some factors involved, which is ethics, morality and software development, so that a good basis is formed to unveil the discussion critically. To begin with, software development is the process through which, individuals, a team or accompany invents and then implements the grant plan that helps to create a new software program (Quigley, 2008). The same process is applied in creating a new variety software. In the software development, many steps get involved to achieve the target plan. First, an understanding has to be made about what is needed, in terms of the purpose for developing the software. Secondly, the plan is then developed to create the software required to meet the purpose perceived, this done by writing the code and the bug test prior launching. The process of software development may involve one or many programmers, depending on the complexity of the software require achieving perceived results. At the initial stages, a research is mandatory to gain an understanding of the type of software that the market requires. The research is used to establish the real purpose of the software in meeting the market needs, in line with the overall goals set. On the other hand, ethics is perceived as the study of concept value in terms of right, good, wrong, or bad, as applied to actions concerning a group’s norms and regulations or rules. Basing on ethics and computer systems it is found that, computer software systems lie squarely in the heart of decision-making. This includes issues like data storage and manipulation, and data availability. Concerning the ubiquity of software systems in every area of private

The Importance of Being Earnest Essay Example for Free

The Importance of Being Earnest Essay The comedy in Importance of Being Earnest focuses on the aristocratic classes at the turn of the 19th century, the time when the play was written and set. Whilst creating humour by mocking their absurdities i. e. moral and social values and ideas, he also provides the audience the witty banter of the idle rich and their somewhat ridiculous lifestyles and attitudes to enjoy. These idle rich seem to revel in making trivial matters important and important matters trivial. Wilde uses a range of techniques to simultaneously mock aristocratic Victorian society and to create humour: dramatic irony; the dialogue and language of the characters i. e. puns/wordplay, paradoxes and their witticisms; the significance of the themes at the time of the play and today; the actions of the characters; characterisation and the development of the increasingly ridiculous plot, which all culminates in the discovery that Jack was the baby in the handbag. The play begins in a realistic atmosphere for the time that the play was set; the characters behave and talk in the leisurely, pointed and conscious manner of their day. The bachelors only relax when they are alone. We see their idle nature almost immediately through the characters trivial preoccupation with food, one of the themes of the play. In the first few lines of dialogue in the opening scene, we witness Wildes witty way with words and the consequent humour he creates in the scene. Algernon, avoids admitting that he plays poorly and claims that he plays with wonderful expression, as though doing so were more transcendent. He emerges to be quite a conceited character and it seems that Wilde intends him to represent the pompous nature of the rich, rather like Lady Bracknell does. Algernons dialogue is always polished and his quips, paradoxes and unorthodox attitudes provide quite a lot of the humour in the play. Sometimes, what the characters say might sound intelligent but in fact, is silly. It is hidden by the sophisticated sentence structures. Wildes use of language is rarely simple: as Gwendolen says, it is style not sincerity which is important, i. e. he cares more for a statement being clever rather than true. The characters in The Importance Of Being Earnest are all language conscious. The sentences they speak are perfectly formed and a reflection of how aristocrats would like to speak, not how they did speak at the time. They all try to sound intelligent. At all times, even at tense times, the characters prioritise the upholding of a fake mask of politeness. An example of this is when Lady Bracknell says rise from this semi-recumbent posture at once. Again it is a mockery of Victorian aristocrats. Both Dr Chasuble, who is somewhat pedantic, and Miss Prism show an explicit interest in the language they use, they repeatedly state where their metaphors are drawn from: Were I fortunate enough to be Miss Prisms pupil, I would hang upon her lips. I spoke metaphorically my metaphor was drawn from bee.

Religious Freedom and the US Constitution

Religious Freedom and the US Constitution In America, one of the greatest civil rights we have is that of religious freedom. This, along with several others are granted to all citizens no matter where in the country they live, what country they are originally from or what religion they chose to practice. In light of the attacks on America, in September 2011 there are those who have claimed that they are no longer allowed to freely practice their religion freely; that they are persecuted by those who are supposed to uphold the laws, however there is no concrete proof to back up these claims. What has happened, whether due to these claims or not are laws being passed to solve a problem that actually doesnt exist (Asam Uddin). When reading the U.S. Constitution, the First Amendment reads Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances How does this affect federalism? The question that comes to mind is: does federalism truly support religious freedom for all and if so what impact does it have? For this, Id like to use the case of county clerk Kim Davis, of Rowan County, KY who refused to sign marriage certificates for same sex couples and sighted her own religious beliefs as a reason. Miss Davis was sued by many couples who she refused to give a license to and in Miller v Davis, (ACLU, 2017) she was ordered to issue the licenses and when she defied that order was jailed for five days. Miss Davis asked that her name be removed from the license and a law was passed that allowed for a marri age certificate with no clerks signature. This case made huge headlines and since it was also during the 2016 presidential campaign was made an even bigger issue, in the end Miss Davis won her battle, if it can be called a battle, against having to issue marriage certificates with her name and names of other clerks in the Kentucky county clerk office to couple of the same sex. The debate that followed Miss Davis refusal to issue marriage certificates ran the gamut on both sides. For many years same sex couples have been seeking to be recognized as legal unions with the same benefits and protections offered to the traditional male, female union, According to Corvin and Gallagher, 2012, for the first time in May of 2011, the gallop poll showed a small majority of Americans favored legalizing same sex marriage, with 53% for and 45% against. What is hotly contested is that marriage is between a man and a woman, however in this book; both authors have differing views with Corvin for same sex marriage and Gallagher firmly against. The negative impact of religious freedom in this case is that because of where miss Davis and others like her work, or even other businesses who now must service openly gay people, is that they are forced to go against their own beliefs and issue same sex marriage licenses or provide service to same sex couples. This impacts people all across this country even if they are not as vocal as Miss Davis was. Most cannot afford to lose their jobs so they remain silent hoping that somehow things will change. Unfortunately the change those people are hoping for may not come to fruition unless they themselves take a stand and then live with whatever the outcome is. The positive impact of this case is the ruling that a bill was passed where one single marriage license form is used for all couples, heterosexual and gays, the county clerks names are no longer on the licenses and those applying can check bride, groom or spouse. Also, unless one volunteers to sign as a notary public, that is not a requirement either. This satisfies both the request for a marriage license by gays and no names being required on the licenses for people such as Miss Davis. In this case, all concerned can still work without infringing on their own religious freedoms while doing so. The most significant impact in this case is the compromise that was reached. Society has taught us that marriage is traditionally between a man and a woman and although now the issue of same sex marriage is out in the open, for decades couples have lived together as an unrecognized marital unit. Some lived in fear because that lifestyle was frowned upon and others just simply lived together and if asked claimed the person as a family member. Is it right to have to live in fear? The answer any sane person would give is no, yet that is exactly how many gay couples have lived. With the event of legalizing same sex marriage and offering the same benefits and protections as a man and woman couple, many have finally chosen to come out in the open. They now faced other challenges such as the one in Kentucky where they were unable to get married. The issue that most people believe was not taken into consideration was how others would react to legalizing same sex marriage. On the one hand it is good for those who felt as if they were living on the fringes of society, shunned for who and what they were and having no support. On the other hand, for the majority who feels that marriage is between a man and a woman, this posed a huge acceptance problem. Is it now fair for these very people to go against everything they have been taught since childhood and engrained in their very core that anything other than a man and a woman was wrong as a married couple is wrong? Now, at least in Kentucky, no longer will the county clerks have to worry about that particular issue. It has been settled by the bill that was signed by the governor. Still, there is the business side of things; however, businesses must make a profit to survive so they are working on that without involving the courts. No person should ever have to go against their own religious beliefs to appease someone else but we live in a world that is evolving and to survive, we too must evolve. Doesnt mean we must go again st our beliefs, it only means we must find ways to compromise without infringing on someone elses first amendment rights. In conclusion, when it comes to freedom of religion, we all have the inherent right to practice our religion without fear of retaliation against us. As with everything there are positive and negative aspects and impacts. No single person should feel persecuted or discriminated against because of their religious beliefs and no person should have to go against their religious beliefs to appease the masses. The issue discussed was same sex marriage and even though it is still not widely accepted by society, as a whole, society will have to learn to make compromises because without compromise, people in the LGBT community will find themselves being discriminated against whether it is intentional or unintentional and that in and of itself is a shame we all must live with. References Academic Freedom and the First Amendment in the Supreme Court. Retrieved from  scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1751context=facpubs Asma Uddin, The First Amendment: Religious Freedom for All, Including Muslims, 20 Wash.   Lee J. Civ. Rts. Soc. Just. 73 (). Available at: http://scholarlycommons.law.wlu.edu/crsj/vol20/iss1/9 John Corvino-Maggie Gallagher (2012). Debating Same-Sex Marriage. New York: Oxford  University Press. http://dailycaller.com/2016/04/14/kentucky-clerk-kim-davis-just-officially-won-the-same-sex-marriage-license-battle/ Miller v. Davis | American Civil Liberties Union ACLU. Retrieved February 19, 2017, from  https://www.aclu.org/cases/miller-v-davis