College Worth? Essay

College is a place for higher education. Many people go there for further study every year. Meanwhile, plenty of people skip college or drop out of college. Sort of people believe college is not worth because it cost too much. Most people think college is worth because you will able to get a good job when you holding a degree. Yes, because being a college graduate can help you gain more than the money you spent to pay for college. College is worth it because you will have a better job and pay then you can support yourself and your family. College student debt grows year by year, which means many students are unable to pay back their loan because they drop out of college or unable to find a job that can help they pay for their loan. However, it is just an excuse for those who did not finish college. In fact, according the article â€Å"The (Non-Monetary) Value of a College Degree†, Elia Powers writes â€Å"In 2005, a person with a professional degree could expect to make $100,000 a year, compared with less than $32,000 for a high school graduate and $51,000 for a graduate of a four-year college† this means college graduate can make much more money than high school graduate. Also, in the article â€Å"College Student Debt Grows. Is It Worth It?† NPR Staff state â€Å"For students graduating this year, Kantrowitz estimates that their debt will be about $27,000† this means people mostly borrow about $27,000 for college. Assume you graduate from college and earn $51,000 every year. You can pay $500 monthly. Then your debt will be clear with 5 years. Of course if you are only high school graduate and earning $32,000 per year. You are not able to pay back the loan because the money is only support for your own life expenses. Although finishing college requires much effort and time, college is worth it because college can lead you to become a healthier person. Finishing college can help you to make healthier decisions. When you are in college, you are considering about yourself and your future. You will able to determine what is good for you and what is bad. As the article â€Å"The (Non-Monetary) Value of a College Degree†, Elia Powers mentions â€Å"Of those 25 or above, roughly 25 percent of people whose educations stopped at high school smoke, compared with 10 percent of those who earned a bachelor’s degree or higher,† this means people who are college graduate most likely quit smoking or do not smoke. As we know smoking is a bad habit that will damage human health. So they made a healthy choice which is to stay away from smoking. Also at the same article above, Elia Powers said â€Å"for instance, more than 60 percent who were in the 25-34 age range said they exercised â€Å"vigorously† at least once a week. That’s compared with 31 percent of high school graduates who said the same.† This means 60 percent of college graduate exercise frequently so they can keep their body in health shape. We all know living in a healthy way is important because no one wants to get sick. Healthy is precious now because people realize health is our wealth. Although some factors may bother you going to college, college is still worth it because you will become a responsible citizen who can return to our society. The most important thing for a country is its citizen. The government needs money to run so we pay taxes and we can chose the best person to lead and improve our country. Then we can have a better life. In the article â€Å"The (Non-Monetary) Value of a College Degree†, Elia Powers states â€Å"Forty-three percent of those surveyed with at least a bachelor’s degree said they volunteered in 2006, and they reported doing so for a median of 55 hours.† This means college graduate people will more likely to serve for our society. This can make our environment better. Also, as â€Å"The (Non-Monetary) Value of a College Degree† Elia Powers mentions â€Å"In every age category, college graduates cast ballots at a higher rate than those who didn’t receive a diploma. The trend is particularly pronounce d for the 25- to 44-year-old group, in which 76 percent of college graduates voted, compared with 49 percent of high school graduates.† This means college graduate are also more willing to vote too. They want to be involved in the election. This is good for the democracy of the country. We all deserve the right to enjoy the facility of our country; however, we have the duty to serve our country too. College can make you become a good citizen who can improve our society. College is worth it also because it will build your personality and grow intellectually. Some people think college is a risky investment because if you are taking more debt, and unable to pay back afterword, you will be in big trouble. However, if you think more deeply about what else college can bring to you; you will see college can actually bring you more rewarding assets. In the online article â€Å"Is College worth it?† from PewResearchCenter, the Pew Social Trends Staff said â€Å"Among survey respondents who graduated from a four-year college, 74% say their college education was very useful in helping them grow intellectually; 69% say it was very useful in helping them grow and mature as a person; and 55% say it was very useful in helping them prepare for a job or career.† This means the things you experience and expect in college is different and difficult to train in the reality. While you became a smarter person, is there any cost you can trade in to become a knowledgeable man? Getting a degree is hard but the most important is the stuff you gained when you graduated from college. In this situation, we should try to encourage more people to get into college. People think college does not worth probably are not finished college. To persuade them is to get them into college and let them experience the changes leaded by college. I think government should lower the interest rates for college student loan so people can less consider the most common factors. Also the government can set up an alternative way to finish college like offer other type of degree which is easier to complete and government approved. Lets have people to realize that having a college education is important because this will improve the quality of our life and country.

My Drum Major Instinct Essay

Stalking is a very serious matter, despite society’s tendency to trivialize the experiences of many female victims. There have been numerous overlooked cases in which female victims have been stalked for various amounts of times and taken action to have the stalker removed, just to have him/her eventually come back up in some sort of manner. Many top box office hits have the clichà © plot of the stalker who murders the girl, but people don’t realize that stalking is a real problem many actually face. There have been quite a few of these incidents, maybe not resulting in murder, but still uncomfortable for women to deal with, close to my community. Just recently in Hamilton, Ohio, a sexual predator was arrested for counts of stalking teen girls by driving by their homes multiple times, texting them up to 80 times per day, and watching them exit school. This is why I want to take the initiative to be a drum major for peace, justice, and righteousness for women in surroun ding communities who are dealing with unwanted contact or stalking. To be a drum major is to be a leader. Leaders take the time to go out of their way and stand up for what they believe in. Leaders take the initiative and set the standard for people to follow. To be a drum major for women, the first task is awareness. Anyone trying to get a point across must first make people aware of the problem and their cause for reaching out. The problem is that many women find themselves being stalked, file restraining orders, and still don’t get the justice they are searching for. Some women even change their whole identity to hide from their stalker in fear of getting hurt. To make people aware of this, one must take the initiative reach out to the common people. This might include going to churches, local meetings, or even starting my own organization to make people aware of the problem. The second thing I must do is writing and actually acting upon the problem. I must write to local officials, to state officials, and finally to the nation’s Congress. If I write letters to each of these, my point will be made. It would help to have other people on my bandwagon to help write, or maybe even sign petitions. That is where more awareness and reaching out come in. Once I get enough people to realize the problem is serious and that they could help save millions of women’s lives, then I would consider myself a leader in my cause. The final thing I must do to further my cause is to keep on with it. In order to be a drum major for peace, justice, and righteousness in my community for women, I must stick with my intentions and keep my values strong so that hopefully one day laws will be changed and justice will be served.

Evaluate President Kennedy’s Handling of the Cuban Missile Crisis

In 1962 the humankind faced the biggest threat to destroy itself. In 1962 October the Cuban Missile crisis broke out and for thirteen days held the world as its hostage. The Crisis broke out when Khrushchev brought his missiles in Cuba to help Cuba protect themselves from possible attack and invasion from United States of America. Since Cuba is a neighbour to United States this action threatened to USA only by its existence. For America the main goal was to persuade Khrushchev to take back the missiles. Achieving this goal the most important persona was John Fitzgerald Kennedy, whose successes and failures were crucial in the progress of Cuban Missile Crisis. Firstly, one of the failures of President Kennedy is that he underestimated Cuba and its relationships with Soviet Union. Only when the Missiles were placed in Cuba America's spies noticed that they do exist. America and its leaders nor did expect that Soviet Union could place Missiles in Cuba, nor payed much attention what is happening so close to them. Somehow Americans missed intense ship routs between Soviet Union and Cuba and did not thought that they can hide loads dangerous to whole human kind. The second failure of F. Kennedy was that he provoked the crisis to break out. He was the first one who placed missiles in Turkey near the territory of Soviet Union and by this action threatened to the country. When the Missile Crisis broke out F. Kennedy did not even remembered that America has its powerful weapons near the territory of Soviet Union. Also, Americans were the ones who wanted Fidel Castro and communism elimination from Cuba and by this wish they encouraged Soviet Union to take action. Soviet Union held itself as a country responsible for the spread of communism and America only proved that communism needs to be defended. So for Soviet Union it was a moral and legal justification by placing missiles in Cuba because of America's president's actions earlier. Secondly, the success of F. Kennedy is that he managed to convince the rest of the world that the placement of the missiles so close to the USA's territory is a unjust action toward America. Having in mind that Americans were the first ones who places such powerful weapons near the Soviet territory this task should have been very difficult. The main argument for F. Kennedy was that he did not hide himself and his action when he placed his missiles in Turkey and the SU did hide its actions. F. Kennedy with this argument managed persuade the rest of the world that Soviet Union are the first one who started threaten for USA and not contrary. Also, F. Kennedy's success was that he did not publicly enjoy and proclaim his nuclear power in the world arena. The fact that he did forget the fact that America has its missiles in Turkey proves the fact that he did not hide anything, but also did not remind to everyone about his countries power. This feature was very useful during the missile crisis, since it helped to save America's as innocent victim image. The President even managed to justify its missiles in Turkey by saying that the NATO was responsible for the place of missiles and only USA provided it with them. Moreover, the President succeeded in not only saving America's image, but also his own. In the time of crisis during the meeting of his principal advisory group he taped the meeting. In the tape he postured himself as a leader, whose only goal is peace and good relationships with Cuba. Furthermore, F. Kennedy's other success was his determination peacefully solve this dispute. He was gave orders to his subordinates to remove the missiles from Turkey even though it could not be seen done so in exchange for Soviet Union's removal of its missiles from Cuba. In addition to that, F. Kennedy succeeded in controlling the situation. He gave explicate orders not to fire the missiles in Turkey without his direct orders. In this way he prevented the misunderstandment between officers and made sure that only if Soviet Union attack for sure, USA will respond. F. Kennedy wanted himself determine whether America's nuclear weapons will be used or not. Also, F. Kennedy understood as clearly as no one else how dangerous and destroying the nuclear war can be. He also understood that this missile crisis was a step, that could lead to the break out of World War 3 and possibly a nuclear war. Because of this knowledge F. Kennedy pushed for compromise much more stronger that anyone in his administration did. The last Kennedy's success in handling Cuban Missile Crisis was that after the removal of Soviet Union's missiles from Cuba America's leader did not boost himself nor humiliate Soviet Union in achieving its goal. With this way he extinguished the dispute for many years. To conclude, we can state that Kennedy during Cuban Missile Crisis made his mistakes, but the good decisions overbalanced the bad ones. President Kennedy with his wish of peace managed to handle the Crisis, his owns and Americans emotions. This Crisis could have lead to the end of the world, but because of Kennedy's and Khrushchev's actions it did not.

World War 1, New Deal, and Woman in the 1900,1920s. and 1930s Essay

World War 1, New Deal, and Woman in the 1900,1920s. and 1930s - Essay Example Roosevelt, with the help of his closest advisers, nicknamed the Brain Trust, prepared the social program which included reforming of the administrative and partly judicial power, economic planning and legislative regulation of economic relations. He explained the main objective of the New Deal in a speech to the electorate – it was a more equitable distribution of wealth and goods. The new course was formed from a number of legislative and administrative measures. Some of them were expected to fight the current crisis and some to act long term. In general, they formed a new regulatory system of social and economic relations. The new policy can be divided into four major blocks: measures to stabilize the financial system; measures to improve the situation in production sector and agricultural industry; labor and social legislation. The New Deal economic policy was aimed at the recovery of the fully unbalanced banking and financial system. For this purpose, Congress passed the E mergency Banking Relief Act (March 9, 1933), which granted the President broad powers in the financial sector. All the accounts of banks in the country were blocked to audit them in detail. The President got the right to monitor international financial operations, to confiscate gold from private ownership. Exchange of bank notes for gold was stopped. The state started to control banks’ gold reserves. The government devalued the dollar (in January 1934 to 14%). The number of banks was reduced by one fifth. The government strictly limited the banks. The Glass-Steagall Act (1933) prohibited the banks from combining deposit and investment functions. State deposit insurance was introduced in all the banks (up to five thousand dollars). The National Industrial Recovery Act was passed on 16 June 1933 and is the most significant legislation of the New Deal. It was enacted to provide general welfare, fight poverty, improve cooperation between workers and employers, eliminate and solve labor disputes and destructive competition leading to lower profits and reduced investment. It introduced the so-called Codes of Fair Competition - the special guidance documents for branches of industry, which were formulated by entrepreneurs and sanctioned by the President. All antitrust laws temporarily ceased to be effective and the government could cartelize companies by force. The codes also contained the rules of pricing, production, sale of goods and terms of employment in the industry. The norms of minimum wage per hour and maximum working hours (44 hours) were set. That was the most fundamental turn in the history of legal regulation of the U.S. economy. The New Deal’s agricultural policy was embodied primarily in the Agricultural Adjustment Act. A special administrative authority was created to regulate agriculture and balance supply and demand for agricultural products, raise their prices. For this purpose, a uniform percentage acreage reduction was introduced al ong with the compensation for raw land, which was harmful for the small farms. At the same time large-scale commercial farms received most of the premium payments and could, thereby, intensify production and get a considerable profit. The federal social insurance programs were introduced. The Social Security Act of 1935, for the first time in the U.S., guaranteed unemployment benefits and old-age pension. The next step was to reduce unemployment and its negative effects. Those activities were supervised by the Federal Emergency Relief Administration. The National Labor Relations Act (1935) officially proclaimed, for the first time in U.S. history, the recognition of trade unions and also provided legal guarantees for these rights. Fair Labor Standards Act of

Questions Assignment Example | Topics and Well Written Essays - 500 words

Questions - Assignment Example Despite not being ideal, the approach has some rationale which cannot be negated altogether. Senior level employees and managers have several business commitments beyond the routine work hours and more often than not they are bound to their tasks and targets instead of time. This however, should not leverage the habitual delays by senior and they should set a better example for their juniors. 2. No, I think that employers should not have the right to regulate the after-hours social activities unless they have an impact on the workplace productivity. The activities that might have a direct effect on workplace productivity provide a potential leverage to the employer to devise regulations to avoid them but these must have a direct impact. A major issue that may evolve from meeting at the work place is the social stress and anxiety resulted that may ultimately have an effect on work place environment and the projected output. Often these workplace social interaction causes uncalled for rifts among employees which creates room for regulations to avert such circumstances. 3.

Application of Ethical Theory to a Case Study Vignette Essay

Application of Ethical Theory to a Case Study Vignette - Essay Example The essay begins with that most ethical decisions possess enough clarity for individuals to decide on their course of action rather easily. This is because most of these issues often pit wrong against right. Deciding on whether to embezzle company money, for example, is not a real ethical dilemma since this is stealing. However, things can become murky when there is more than one vital responsibility, right, or value. In this case, one has to choose one unpleasant alternative. This can be defined as an ethical dilemma, where more than one value can be defined as right, thus causing a conflict. The firm, in response to a difficult economic climate, has taken a decision to restructure, which will involve selling off one less profitable operation and streamlining most of its support functions. Inevitably, this will cause compulsory layoffs at the firm. As part of the team working on this plan, Jagdeep knows that the plan is a top secret because it is price sensitive. Hannah is a colleag ue of his who also happens to be a former college-mate, and they often have drinks after work. Hannah, in charge of a five-member team, is eager to hear about the restructuring progress from Jagdeep over drinks one day, wanting to know if her team will be affected. This is of particular importance to her since she is very concerned for her employees and knows of their personal plans, such as two members who plan to take substantial new mortgages. Jagdeep finds himself in a dilemma, as he knows that two of her members are on the redundancy list. Jagdeep faces a real ethical dilemma. Two right values creating a conflict for Jagdeep in making this decision are loyalty and truthfulness. As the case shows, telling a friend the truth would show disloyalty to the firm that pays his perks and treats him well. The paper explores theoretical approaches to making ethical decisions. The approaches are not perfect and may lead to differing conclusions. Using various approaches will help Jagdeep think comprehensively and carefully about various dilemmas and to prevent him from coming to accident-prone conclusions. At the least, Jagdeep can have a degree of satisfaction from thinking thoroughly about the issue and analyzing it from all possible angles. Jagdeep can also explain the process of decision making if asked by both parties in the future. Consequentialist Theory The consequatialist theory can also be referred to as the teleological theory (Banks, 2011: p34). When Jagdeep is attempting to decide on whether telling Hannah is wrong o r right, the theory puts more focus on the consequence of the action or decision. One the best-known Consequentialist theory is utilitarianism. According to utilitarianism, ethical decisions need to maximize societal benefits, as well as minimize any harm it may cause. In this theory, what is of importance is the net balance the good consequences over those that are bad, overall. The utilitarian approach to Jagdeep’s dilemma would involve the identification of all affected stakeholders in the situation and seeking alternative action and the consequences, benefits and harms, for each stakeholder. A stakeholder is understandably any individual or group of individuals that have a stake with the restructuring plan at Jagdeep’s firm. In Jagdeep’s situation, this includes his friend Hannah, Hannah’s colleagues, his boss, Jagdeep himself, other co-workers, and the firm. The list is quite long, making the consequences even far-reaching, whether he told Hannah abo ut the laying off, of her team members or not. The Consequentialist approach needs Jagdeep to perform a mental calculation of all benefits and harms of the resulting consequences, considering each stakeholder individually (Griseri & Seppala, 2010: p46). What would be the consequence of Jagdeep telling Hannah what he knows of the lay-off? What

Ladership in customer service Article Example | Topics and Well Written Essays - 750 words - 1

Ladership in customer service - Article Example Leaders are flexible and adaptable unlike rules that are fixed and stiff. Leadership allows employees to be leaders for their customers in terms of decision making skills that makes customer feel more comfortable that benefits both customers and the company. Within the context of this paper is the role of leadership in customer service industry. What is takes to be a good leader and how it can benefit every stakeholder in return (Harris, 2002, p. 122). Leadership begins in oneself, to be an effective leader is to recognize oneself as a leader. A leader must be aware of own strength and weaknesses to be able to use these strengths as starting points and to overcome weaknesses. Identifying self strengths and weaknesses can provide a person self knowledge of leadership skills. A good leader is a change agent that entails changes that starts from oneself (Harris, 2002, p. 123). Also a good leader is confident and is open for criticism. Criticisms are analysed to change and become stronger as a leader (Harris, 2002, p. 124). There are several types of leaders. Formal leaders have the official authority of the position chosen by organization. Formal leaders may be formed through special trainings and have high accountability due to specific and defined responsibilities tasked upon the position. On the other hand informal leaders are an assumed role and have no official authority but have the ability to influence others. Informal leadership can affect formal leadership in an organization due to influence over people that can generate support or resistance within an organization. Both formal and informal leaders are essential in the success of customer service. Formal leaders can create a culture that empowers employees to serve as positive examples in the company performance. Informal leaders on the same context can create customer friendly culture, motivate co-workers, boost morale and can relate to co-workers in areas that a formal leader may

Worldcom Article Example | Topics and Well Written Essays - 250 words

Worldcom - Article Example He managed his company indirectly and took the firm’s money to spend it on personal purchases which were extravagant in nature. The extravagant lifestyle left him in debt when the company started posting losses. The stock that he took a loan with from the company was the same stock he had used as security for the startup fee of the firm. This is one thing that he kept from the board of directors. He had taken a loan of $415 million and yet he had promised a $1 billion to the creditors, this became a major problem when he failed to meet the financial targets the following year. With the company losing its grip on the share of the market, the 2002 economic downfall of communication companies served as a major blow to the entity. On March of the same year, the SEC investigated the financials of WorldCom which was an economic giant at the time. They found improprieties that led to a 7% drop in the share of the market. This was attributed to the $415 million loan to Ebbers. The firm survived on merger reserves from there on, more inconsistencies were discovered on the reporting of revenues and altering of financial

Explain the significance of property in Lockes theory of natural Essay

Explain the significance of property in Lockes theory of natural rights - Essay Example Locke states specifically that â€Å"mens lives, liberties and estates, I call by the general name property†3. So here, it is apparent that Locke defines property in a way that is quite unique and distinct from the mainstream definition we are accustomed to. Again, Locke states that â€Å"by property, I must be understood here as in other places to mean that property which men have in their persons as well as goods†4. Locke repeats the wider definition of property which seem to define property in relation to the estates and goods a person owns as well as a persons life as a living person. Looking at Lockes definition of property in the macrocosmic sense, it is apparent that he was arguing that once a person has a life, he has a property. This property is of a value even if the person does not own any property. Locke puts forward several cases and arguments that supports his points in England of his era. Most of these arguments are rooted in Biblical principles and precepts and it weaves into the wider society by building a hedge around the human lives to ensure that people get good and fair treatment wherever they find themselves. Locke argues that human beings have been given rights by God to take dominion over the earth and exercise control over the natural environment and the lesser creatures5. This is supported by the Bible in Genesis. Locke therefore states that â€Å"man should live and abide for some time upon the face of the earth†6. This therefore means that every individual on the earth has some rights to control some portion of the earth because it was an in inherent and inalienable right given to Adam by God. This therefore means that every human being is by extension, a representative of God who seeks to honour the purpose for which Adam was created: to take dominion and guard over the natural environment. Although God gave dominion to Adam, this was held exclusively by all human beings

Why I deserve this scholarship Personal Statement

Why I deserve this scholarship - Personal Statement Example Due to the economic meltdown, I found myself currently unemployed and struggling financially. I am a single mother of three children and we are on public assistance. It did bother me a lot to find myself in this troubling circumstance yet it was not a moment to lose hope. It occurred to me that being on public assistance would not do good in the long run so I returned to school to get my AS in Criminal Justice. These prompted me to seek this scholarship. It would be of great help as I wouldn't be having problems on paying for the books, student's loans, or other school necessities. It would be a happy blessing if I would be able to win this scholarship. Be rest assured that this is not only for my personal gain, this scholarship would pave way for me to serve my country in a more efficient and quality-oriented manner. I would strive to be the best student that I could be and be worthy of such opportunity.

World Civilizations 2 Term Paper Example | Topics and Well Written Essays - 750 words

World Civilizations 2 - Term Paper Example the modern era, in the circumstance that inquisition to the traditional authority in the west and discovery that gave way to the possibilities of renaissance in Europe and Asia. The enlightenment has been the result of scientific revolution, where the intellectuals have been highly impressed with the deed of scientific revolution and the philosophers influenced by the revolutionary thinkers of the 17th century in the ambience of intellectual darkness of the middle age. During the 18th century there was so many developments in all fields around the world. Great civilizations emerged in America, Europe, Asia and Africa. â€Å"The Enlightenment was the product of a vast set of cultural and intellectual changes in Europe during the  1500s and  1600s—changes that in turn produced the social values that permitted the Enlightenment to sweep through Europe in the late  1600s and  1700s† (The Enlightenment (1650-1800) par. 10). On account of this, Europeans gave up the antique scientific beliefs. As a result of expedition and enlargement of overseas empires, there was so many political and cultural changes. Another important feature of the 17th century was negligence to the loyalty of traditional religious authority. The concept of monarchy was abandoned in this period after thirty years of war, which occurred in Germany. Also, so many philosophical thoughts have emerged such as Individualism, Relativism and Rationalism – these three concepts proclaim the idea which spread the enlightenment. Overall, such unique ideas and philosophies have been responsible for man’s growth in all levels. There were so many great individuals who contributed to the cause of enlightenment. Most prominent among them were Gallilio Gallili, Johannes Kepler, Francis Bacon, Renà © Descartes, Isaac Newton, Baruch Spinoza, John Comenius and Hugo Grotius. Gallili was an Italian astronomuor, who supported the sun-centerd Copernican model of the solar system and displeased the Catholic Church.

Identify three (3) risks of the bid strategy Essay Example for Free

Identify three (3) risks of the bid strategy Essay After identifying the customer key evaluation requirements I have identified three risks that may affect our bidding strategy. First, I want to identify why it’s important to know your risks when creating a bid strategy to help you understand why I choose these top three risks. Risk management is the process of identifying risk issues and the options for controlling them, commissioning a risk assessment, reviewing the results and selecting amongst the assessed options to best meet the goals. The purpose of risk analysis is to help managers better understand the risks (and opportunities) they face and to evaluate the options available for their control. (Vose software, 2007) The top risk of the bid strategy for this company would be price. Price was selected as the top risk because although the company would like to win the bid, the price has to be within a range where they could also make money. The second risk selected is Logistics. This risk was selected since the product has to travel overseas. Depending on the time frame and the cost to have the product shipped the product may not make it to the destination in time. It is very important to have the product delivered in a timely manner to satisfy the end user requirements. Thirdly, the last risk selected is Customer Commitment. Our company must follow all the requirements in order to make the end user happy. Since the product is going overseas it will be hard to follow up on maintenance. Without having our own personnel at the end user location or close to the location it will also be a challenge if there are any issues with the product. Based on the three risks of the bid strategies that were selected there are also three opportunities to mitigate each risk. First we have the price, now when negotiating on the rate we will really need to do our research. It’s important to have knowledge of previous pricing and to also include overhead, packaging and transportation. Although, we have to take all these things into consideration we also have to remember we are not the only company bidding on this offer so we must rate acceptable amount. Next, we have logistics. Our company would have to negotiate with a freight forwarder for a reasonable rate to have the freight transported to the final destination. In order to negotiate a reasonable rate we would mention that if the rate offered is good this would be an opportunity for extreme growth. While we are negotiating we would have to make sure the transit times would be guaranteed in order to have freight delivered to the destination on time. Finally, we have customer commitment. This may be the most important opportunity of them all. If our company is able to provide a reliable solution to the end user needs we will gain past performance while making our customer happy. We will provide this service by checking with the customer on a monthly basis and sending an employee over to the end user location every two to three months to check that our products are working correctly. The flip side of risk is opportunity. Every bid carriers with it some opportunities beyond those represented by winning the contract. Potential opportunities include future additions or changes to contract value via market share, maintaining dominance in a particular area, protecting an area or contract from assault by competitors, or using the contract as a gateway to future procurements. Osborne, 2011) In conclusion, by looking into these risks and opportunities we will be able to determine whether we want to bid or no bid. If we cannot provide the end user with the requirements they need in a timely manner at a great cost it will not be beneficial for us to move forward with the bid procedures. As a company we must protect our brand and our products. So, we need to look closely at this conclusion to make our final bid or no bid decision.

Samsung Electronics Management Style

Samsung Electronics Management Style Samsung Electronics is a Korea-based consumer electronics company. The case describes Samsungs journey from a company focused on manufacturing to one known for the excellence of its product design. It discusses how the company came to use design as a differentiator and for competitive advantage. It describes the steps that Samsung took on the people, process, and system fronts to improve its design capabilities. The case also talks about Samsungs design philosophy, and ends with a brief discussion on the use of design as a competitive advantage. Like all companies in the business of high tech, Samsung must bring innovative products to market faster while ensuring high quality and holding down costs. It is also faced with the challenge of working with global business partners and its own geographically dispersed facilities. Samsungs strategy for meeting its mission of technology-based value innovation relies heavily on what it calls a digital convergence revolution. This revolution features two parts: a digital product development infrastructure (involving design, validation and manufacturing) and digital collaboration. During the period covered by the case study Samsung underwent significant change. How would you characterise the type of change that it underwent? Balogun Hope Haileys analytical framework may be useful for this purpose. According to Balogun.J and Hope Hailey.V there are four types of strategic changes namely Adaptation, Reconstruction, Evolution and Revolution. During the changes that Samsung underwent it will be highlighted exactly the way in which to company changed, whether the change was done over time or whether the change was suddenly implemented. Samsung shows signs of Reconstruction. Reconstruction is a rapid change and it may involve a great deal of confusion but it does not require a fundamental paradigm shift in the way the company does things. (Balogun.J and Hope Hailey.V, 1999)Reconstruction may be a turnaround situation where there is a need for a major structural change or a major cost cutting programme to deal with declining financial performances or changing market conditions. Yun and his management team decided to take steps that would push Samsung out of it a precarious financial position. Therefore he reconstructed the company by layoff of 30,000 employees which represented a third of its entire workforce. This major cost cutting programme was done so that they could get out their debt. Yun and the management team also decided to close down many Samsung factories for two months in order to get rid of their excessive inventory that did not sell. Yun and the team also made major changes when they sold off two billion dollars worth of businesses, like pagers and electric coffeemakers, which were perceived to be marginal significance for the firms future. These types of changes helped the company regain their losses which was a major structural and financial need for the company. Yun wanted to implement a strategy that would separate Samsung from their competitors. Therefore he pushed the firm to develop its own products rather than coping these products of other firms that had been developed. Yun placed a lot of emphasis on the development of products that would impress the customers with their attractive designs and advanced technology. Therefore Yun was reconstructuring the way Samsung has been doing business and wanted the company to reach higher standards where they can be seen as a quality brand and compete with the bigger companies. As a result Samsung reconstruction underwent a major design turnaround from a poorly designed product to a product that will be an in-house design. The next major step that Yun took was to recruitment of new managers and engineers, many of whom had developed considerable experience in the United States. The recruitment of managers and the engineers had a major turnaround due to the fact that it allowed them to start developing their own products and be innovative. He then also discarded Samsungs seniority-based system to a merit-based system for advancements. A merit-based system are based on ones performance meaning that the employees could feel more open to expressing their ideas to help the company reach its goals with the knowledge that they will be rewarded for it. Therefore this turnaround helped the company to have a better relationship with their employees and create a system that would allow them to feel open to express their ideas and creativity. Another major change that Yun made was to hire a marketing whiz, called Eric Kim, which worked hard to create a more upscale image for the company and its products. Eric implemented a major turnaround when he moved Samsungs advertising away from 55 different advertising agencies around the world and then he placed them into one firm. The reason for this change was to create a consistent global brand image for Samsungs product. He therefore got Samsung out of big discount chains and placed more of Samsungs products into more upscale specialty stores. Reconstruction of the firms bureaucratic was implemented in order to reduce it to get faster approvals for new product budgets and marketing plans, thus speeding up their abilities to seize opportunities. Because of the bureaucratic turnaround situation it allowed Yun to make heavy investments into key technologies and it allowed them to push out a wide variety of digital products. How significant was Jong- Yong Yuns role in the change process? Samsungs CEO Jong-Yong Yuns philosophy of continuous improvement has helped Samsung get out of their financial crisis and making it stronger than ever. Yun specifically applied an industrial engineering concept to Samsung in order to cut production times and increase workers productivity. Although he initially met resistance in implementing industrial engineering in the firm, Yun sponsored in-house training sessions for workers. He also trained 1,550 managers in Industrial Engineering concepts. Yuns plans involved product innovation, process innovation and personnel innovation. Samsung Electronics not only shot to the front of the pack internationally but also lifted its parent  Samsung Group  to the number one spot in South Koreas all-important business rankings. Therefore because of Yuns efforts, which drew heavily on industrial engineering concepts, Samsung Group stood at the top of South Koreas giant industrial conglomerates. At the heart of Yuns strategic plan for Samsung Electronics were the three Ps: product, process, and personnel innovation. In the area of product innovation Yun moved quickly to extract Samsung from those businesses that were marginal or no longer producing an acceptable rate of return for the company. As a result Samsung Electronics reduced its television output and did away with such marginal product lines as dishwashers, electronic pagers, and juicers. These products were replaced with such high-tech, high-margin goods as flat-panel displays, MP3 music players, and advanced mobile phones. Among the processes  streamlined  by Yun was the global supply chain, which was changed from a monthly to a weekly system. Under the new system the company changed their focus from make-to-stock to make-to-order production. With the reduction in inventories cash flow improved. In the area of personnel innovation Yun instituted a system of global product management under which each of Samsung Electronics 14 divisions was directed by a global product manager who was responsible for every phase of that divisions operations. (Pedler, M., Burgogyne, J. and Boydell, T. 1997.)  Yun also decided to give his subordinates greater autonomy meaning he empowered the employees. Yuns role played a major role for the success of the company and increased their profits. Yuns achievement in masterminding the sharp turnaround  at Samsung Electronics is the reason why the company is successful. Yuns role in the change process was important as he made major changes to the system. Yun changed the momentum of the company; he changed the bureaucratic system to allow the employees to express their ideas which lead to Samsung been innovative. Yun role in the change process allowed the Samsungs products to be viewed as a higher-priced brand rather than before where it was perceived as a lower-priced appliance. It also became an established low cost supplier of various components to larger and better-known manufactures around the world. Therefore Yuns role helped the company to tap into their resources that they had and to use them to change how processes were done. Yun also changed the process by recruiting the managers and the engineers. Yun laid the foundation for the new change that was implemented and without the guidance and standards that was set by Yun the change processes would not have been successful. Yun played a role in each aspect of Samsungs change and help the company get of their financial problems. Yun was very dedicated to his work and risked a lot for the company. Yun and his management team took time to make sure that the changes they were implementing would be successful and that it would speed up the research and development of new products. Yuns role in the change process gave the customers a better impression on the firms products. His role also allowed Samsung to reduce complexity in the early stages of the design cycle. This then resulted in the firm been able to get the products to the manufactures quickly with minimal problems and at the lowest possible costs. Therefore Yun truly played a significant role in the change process and he helps advance Samsung in digital technologies. Yuns strategy to focus on the higher-end products has clearly enhanced the firms brand image and has led the company to be profitable. In fact many executives in the industry of US have said they are astounded by the ability of the firm to generate a superior brand image. This would not have been possible if Yun was not playing a part in the change process as it was his thinking that allowed this to happen. What methods did Samsung use to promote innovation and the diffusion of ideas across the organisation? Firstly Samsung promoted innovation by deciding to push the firm to develop its own products rather than to copy those products that other firms have developed. Yun placed a great amount of emphasis on the development of products that would impress the customers with their attractive designs. Yun also reoriented the firm and helped it develop new capabilities by recruiting the managers and engineers. Yun put the new managers and engineers through a four week boot camp that was intended to create incentives for new talent. Samsung rigid seniority/based system was replaced with a merit base system that allowed advancement to take place, it also allowed the employees to know that their efforts and ideas are not overlooked and that good ideas are rewarded. As a result the above efforts Samsung started launch an array of products that was designed to make a big impression on the customers. Another large part of the success of Samsungs innovation and ideas was that they regularly got information from the retailers about the new features that customers wanted to see in their electronic devices. This close link with the retailers helped Samsung to come up with best selling products and to create the digital products that the customers were looking for and the actual design preferences of the products. Samsung managers who have worked for competitors say they have to go through far fewer layers of bureaucracy than they had in the past to win approval for new product, budgets and marketing plans, speeding up their ability to seize opportunities. Therefore Samsung reduced the bureaucratic obstacles. Because the bureaucratic obstacle was reduced it allowed Yun to make investments into key technologies that allowed the innovative products to be designed. Samsung claims that it has been able to reduce the time that it takes to go from a new product concept to rollout to as little as six months. Due to the above ideas of how to better run the business it resulted in allowing the efforts of the firms top managers, engineers and designers to be expressed and to be acknowledged for their ideas. It allowed them to better communicate with the top managers about their ideas. Samsung advances in digital technologies have helped with them increasing their chances of getting a better position in the market. They have promoted their innovation by combining their computers, consumer electronics and communications to be the prime leader. Samsung had also created the post of chief design officer to make sure that designers can get their ideas to the top managers. The engineers are pushed to find ways to work with the designs that are presented to them. Yun has also worked closely with Chin to summon engineers and designers from across the firm to mix wireless, semiconductor and computer expertise in order to pursue its vision of domination of the digital home. Samsung had even opened or expanded design centres to help the designers observe the way that consumers actually use the various products. Therefore by giving them this opportunity they know how to be innovative when it comes to designing the products. The designers were able to watch from behind a two-way mirror to see how the customers responded to a particular design. With this the designers were able to go back and work on the necessary things that needed to be implemented in order to make sure the products are what the customers want. This forced the designers to think out of the box and be creative and come up with ideas that would impress the customers. The designers are basically rewarded when they see their hard work and ideas been appreciated by the customers if the product is up to their standards. Samsung at the end of the day relies on the attractiveness of its products therefore Samsung ensures that the employees are happy and are able to express their ideas. To what extent is Samsung a learning organisation? A  learning organization  is the term given to a company that facilitates the learning of its members and continuously transforms itself. (Pedler, M., Burgogyne, J. and Boydell, T. 1997).  Learning organizations develop as a result of the pressures facing modern organizations and enables them to remain competitive in the business environment. A learning organization is characterised by five main features namely: systems thinking, personal mastery, mental models, shared vision and team learning. (Peter Senge,1990) An approach of Samsung was to be innovation and to promote a learning organization.   The most recent and widely accepted notion of learning organization today is one which is characterized by an organizational culture that fosters the improvement of the employees, their productivity and the overall operation and performance of the business through continuous learning (Gilley Maycunich, 2000, p. 5). Theoretically, Samsung maintained a significant capacity to renew all the processes and they remained competitively ready to create products that the customers wanted, therefore the employees got opportunities the identify the customers need because of Samsung been a organization learning. Continuous learning and change is valued through learning organizations. The main concern for Samsung is about the market share, productivity and profitability and it is understood that learning is the key element in obtaining these business results. The creation of capabilities that are previously not established is the idea of learning and Samsung has allowed its employees to be exposed to learning. Moreover, the principle assumption of the learning organization is the improvement of the learning capacity of the individual is similar to the organizations performance. According to Ruffa Morato,( 2009) Samsungs Six Sigma Academy was established to educate the employees and build up the team of quality specialists with problem solving abilities. Samsung spent 3.6 percent of payroll costs on education and training, a very high percentage as compared to firms such as Xerox, NUMMI, Saturn, IBM and Motorola. (Type Pad, 2007) Samsung does not only make investments in education and training but it also creates incentives in order to help motivate each employee and organizational learning. Each employee is given the opportunity to set the learning objectives and learning themes with the consent of the supervisor (Bae Kim, 2004, p.188). Periodic interviews are carried out to assess the progress and discuss the steps to speed up the learning before a final evaluation is given by the end of the year. (Ruffa Morato, 2009).The assessment will decide the actual learning points and promotion of the employees. Samsung also provided the employees with advance technologies so that the employees are able to do their work. The fact that Samsung also sent their designers to boot camp to find creative ideas, it shows their interest to their employees and their interest in trying to ensure that they reach their potential. Samsung had learned as an organisation to be more innovative and creative to reach their goals and to grow. Samsung has invested in their employees to come up with ideas that will wow the customers. They have brought the right employees to work together to create a quality brand image. Therefore Samsung is a learning organisation to the extent that it invests in its own employees as one of their main focuses. CONCLUSION: The competitiveness of the global marketplace has required organizations to become innovative not only in the products and services they create but as well as in their strategies and approaches. Indeed, Samsungs success manifests the substantial returns from innovating within the organization. This involved the styles of the senior marketers to effect the innovation by encouraging participation and involvement of the employees. Samsung recognized that the innovation lies in its most important asset the people. As such, it made innovations in the workplace to empower the employees. This includes training the employees and providing incentives for them. The company has been and continues to strive to become the world leader in the electronics and communication industry by innovating in each and every aspect of its business. Harvard Referencing: Baker, W.E., Sinkula, J.M. (1999), The synergistic effect of market orientation and the learning organization on organizational performance,  Journal of the Academy of Marketing Science, Vol. 27 No.4, pp.411-27 Balogun.J and Hope Hailey.V, 1999, Exploring Strategic Changes, Prentice Hall Barber, Ben, South Koreas Troubles Are Blamed on Chaebols,'  Washington Times, December 25, 1997. Brooke, James, Samsung Tries to Keep Outgrowing Economic Woes,  International Herald Tribune, April 28, 2003. Dempsey, Michael, Jong-Yong Yun of Samsung Electronics,  Financial Times, February 4, 2002. Pedler, M., Burgogyne, J. and Boydell, T. 1997.  The Learning Company: A strategy for sustainable development. 2nd Ed. London; McGraw-Hill. Peter Senge (1990) ,   The Fifth Discipline: The art and practice of the learning organization, Doubleday, New York,.page .105,164 Ruffa Morato ,  Company Case Studies Technorati Tags:  company case study,  Essay samples, September 30, 2009, retrieved 7 July, http://ivythesis.typepad.com/term_paper_topics/2008/09/sample-essay-sa.html Wrigley, N., Currah, A. (2003), The stresses of retail internationalisation: lessons from Royal Aholds experience in Latin America,International Review of Retail, Distribution and Consumer Research, Vol. 13 No.3, pp.221-43.

Driving Forces Of Ecommerce In Banking Sector Information Technology Essay

Driving Forces Of Ecommerce In Banking Sector Information Technology Essay Ecommerce is the abbreviated form of the concept of Electronic Commerce. This concept was initially introduced as an alternate for onsite trading. Selling and purchasing of goods was done using electronic systems like internet. E commerce ha spread world wide with the increasingly use of internet technology. Now the ecommerce has also spread in other business environments like tourism, banking, employment, real estate and teaching. Ecommerce has become a more convenient platform for exchanging goods and services. E commerce has also broadened the sense of global market as people can buy and sale goods and services to or from a person sitting overseas. Ecommerce has helped the consumers in many ways. E commerce provides a better insight about the product and services offered by a company. All the major retailers of the world have entered the business system of ecommerce because of the increasing use of it. In the initial stage of the ecommerce the startup companies captured the market share of well established conventional retailers only by using e commerce system for selling there product. Now the ecommerce has improved the service of each sector which has implemented the idea in their system. Due to ecommerce tourism sector has improved because now people do not have to go to the registration counter to get tickets for some place they can book their tickets online using various ecommerce sites. Banking services have drastically improved after the ecommerce system. Customers do not have to stand in queue for hours for some small things like checking balance, fund transfer etc. Ecommerce has also eased the tasks of HR managers of companies as the websites of most companies now have a career section where the aspirants can view the current openings in the company and apply for the suitable job. HR managers can view job application on the website and contact suitable applicant for further conversation. Many ecommerce sites provide facilities related to real estate business where people can get information about the different lands. Many sites like amazon, ebay, rediff have implemented the ecommerce system in the field of teaching. Study materials, books, journals, magazines etc. are available online and people can buy or subscribe them. Knowledge management system is another form of ecommerce which has improved the knowledge sharing system and has been beneficial for the education system. (Concept: Ecommerce) Banking Ecommerce E commerce in the banking sector is also known as internet banking as various tasks of banks is being done on internet. Banks have enabled electronic services to improve customer services and reduce the work load of the employees. All the normal daily bank jobs can now be done using the banks web portal. Following banking service have been transferred to the ecommerce system of the bank: Financial transactions are now being performed by using the banks online banking system or ecommerce system. These transactional services include presentation and payment of bills, fun transfer from one account to other account, investment facilities, and application for loans can be submitted on the ecommerce system of the bank. Customers can generate the periodic financial statements of their bank account by availing the internet banking facility of the bank. Long queues at the cash counter can be avoided by using the fund transfer facility on the ecommerce system of banks. ATM service is also a form of ecommerce system to transact cash without standing in long queues at the cash counter. Other non transactional services like getting bank statements and checking balance in the account are also being performed on the ecommerce system of banks. (Silvain de munck, 2001) Driving forces of Ecommerce in Banking Sector Following are the three major forces that support the use of ecommerce system in the banking sector: Economic forces: This is one the most important benefits of the ecommerce system in the banking sector. Ecommerce system are economic efficient as the cost of communication is reduced, one time investment in the infrastructure establishment will be cheaper than appointing extra staff to attend more customers, electronic transactions will be faster and more economic and better customer services can be provided on comparatively low cost. Ecommerce system of banks will also enable effective communication between all the branches and a centralized database of customers and their information can be maintained by using ecommerce system in banks. Market forces: Internet banking facilities are proved to be an extra advantage for the marketing of banks. Internet banking provides better and enhanced customer services and support. Internet is he best way of marketing in todayà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s global scenario. Technology forces: Advancement in technology is another major force for implementing ecommerce system in the banking sector. In this competitive era every organization has to walk parallel with the latest tools and technologies otherwise they will loose competitive advantage in the market. There has been much advancement in the internet security which has made the ecommerce a more reliable and secures way of banking. (Silvain de munck, 2001) Conclusion Ecommerce is the technical way of selling and purchasing goods or services. Implementation of ecommerce in each sector has improved the performance and efficiency of that sector. The banking sector has taken huge advantage from the ecommerce or internet banking system. Ecommerce has reduced the pressure of employees of banks and increased the level of customer services. The customers of banks are now happier and satisfied as they are also feeling relaxed with the advanced ecommerce system of banks. Many economic, marketing and technological forces have attracted the banking sector towards the ecommerce system. The current advanced technology has made the ecommerce system a more secure, reliable and easy system for day to day banking tasks.

Blindness in Oedipus the King :: Oedipus Rex, Sophocles

â€Å"The blind man sees and the seeing man is blind.† To what extent is this true in Oedipus the King? â€Å"To be wise is to suffer.† Throughout this play we see that after Oedipus suffers and loses his eyesight it is only then he is able to seek the truth. When we are first introduced to Oedipus, he is a strong leader who is thoroughly respected by the people of Thebes. â€Å"O greatest of men.† Oedipus was the saviour of Thebes 15 years before he solved the riddle of the Sphinx which freed the city from the plague and death. Because of this act, he inherited the throne although when a new disaster threatened the prosperity of the city, the people of Thebes turned to Oedipus. â€Å"I grieve for you my children. Believe me; I know all that you desire of me, all that you suffer.† Oedipus learns that there is an â€Å"unclean thing† which is polluting their soil. He declares punishment to this thing that if he owns up now then his punishment will not be harsh but if he conceals the truth and it later outed then nothing will save him. â€Å"No matter who he may be, he is forbidden shelter or intercourse with any man.† After declaring this punishment, Oedipus is approached by Teiresias, a frail, blind prophet who says that Oedipus is the â€Å"cursed polluter of this land.† Oedipus is horrified by this accusation and mocks the blind prophet. Later on in the play, we see that Oedipus becomes the figure he once mocked. At the beginning, we are informed that Oedipus has murdered his father and married his mother. Throughout the play, we observe how Oedipus is completely oblivious to this knowledge and we are able to watch how he learns about the truth. As he follows the path to his destruction he becomes aware of the truth. Upon learning that he has killed his father and married his mother, Oedipus gouges out his eyes and makes himself blind. He feels that if he kills himself then he must face his mother/wife and father in heaven and he does not have the strength to do so. Blindness in Oedipus the King :: Oedipus Rex, Sophocles â€Å"The blind man sees and the seeing man is blind.† To what extent is this true in Oedipus the King? â€Å"To be wise is to suffer.† Throughout this play we see that after Oedipus suffers and loses his eyesight it is only then he is able to seek the truth. When we are first introduced to Oedipus, he is a strong leader who is thoroughly respected by the people of Thebes. â€Å"O greatest of men.† Oedipus was the saviour of Thebes 15 years before he solved the riddle of the Sphinx which freed the city from the plague and death. Because of this act, he inherited the throne although when a new disaster threatened the prosperity of the city, the people of Thebes turned to Oedipus. â€Å"I grieve for you my children. Believe me; I know all that you desire of me, all that you suffer.† Oedipus learns that there is an â€Å"unclean thing† which is polluting their soil. He declares punishment to this thing that if he owns up now then his punishment will not be harsh but if he conceals the truth and it later outed then nothing will save him. â€Å"No matter who he may be, he is forbidden shelter or intercourse with any man.† After declaring this punishment, Oedipus is approached by Teiresias, a frail, blind prophet who says that Oedipus is the â€Å"cursed polluter of this land.† Oedipus is horrified by this accusation and mocks the blind prophet. Later on in the play, we see that Oedipus becomes the figure he once mocked. At the beginning, we are informed that Oedipus has murdered his father and married his mother. Throughout the play, we observe how Oedipus is completely oblivious to this knowledge and we are able to watch how he learns about the truth. As he follows the path to his destruction he becomes aware of the truth. Upon learning that he has killed his father and married his mother, Oedipus gouges out his eyes and makes himself blind. He feels that if he kills himself then he must face his mother/wife and father in heaven and he does not have the strength to do so.

Florida and the Future of Gay Adoption Essay -- Homosexual Children Pa

Florida and the Future of Gay Adoption The line between public and private is quickly diminishing, if there ever was a line to start. Private ideologies (social and moral/ethical attitudes) have been made public by what legislation does (not) relegate, and then protects the right to privacy for the individuals who abide by these private ideologies. The intrinsic protection of adherents to a dominant ideology forces those with deviant ideology to actively make their private concerns public in order to be granted their "right to privacy." However, even after this guarantee it is not possible for the private to leave the public sphere until the dominant ideology changes radically to incorporate these rights at the same intrinsic level of the original ideology- meaning the right to privacy has to be constantly reiterated until the societal backing makes it dominant. In the case of human and civil rights, legislation has the obligation to intercede on behalf of those disenfranchised by laws, regardless of the impact of or on s ocial attitudes. Once the issue of gay adoption entered the public sphere (i.e. when gay couples were first singled out by the state as ineligible), the only possible way to ensure that these individuals rights would be protected and that one day the rights of all homosexual individuals and couples to adopt would be guaranteed was for the issue to come before the Supreme Court. It is fortunate that the law was not overturned in a lower court, because the decision would not carry the weight of one handed down by the Supreme Court. Florida State Adoption Logo (7). Florida state law currently bans lesbians and gay men from adopting children, preferring rigorously gendered family construction, as is made p... ...al in Challenge to Florida Gay Adoption Ban." American Civil Liberties Union website. 3)Lambda Legal website, "Background on Lambda Legal's Supreme Court Case Challenging Texas's "Homosexual Conduct" Law." 4)"Anita Bryant, b.1940, Singer and Crusader." , St. Petersburg Times Online. 5)"Lawrence & Garner v. State of Texas." , SodomyLaws.org 6)ACLU Lesbian and Gay Rights Project, "Let Him Stay" 7)My Florida Website, The State of Florida's Website 8)Pennsylvania Adoption Exchange, Pennsylvania Adoption Exchange Homepage 9)Lexis Nexis, "U.S. Appeals Court Narrowly Upholds Only Blanket Gay Adoption Ban." The Associated Press State & Local Wire. 10)Human Rights Campaign website, "What's Happening in My State?" Butler, Judith. "Imitation and Gender Insubordination." Inside/Out: Lesbian Theories, Gay Theories. New York: Routledge, 1991. 13-31.

To compare the ways in which these poems display the horrors of war. Es

To compare the ways in which these poems display the horrors of war. I have selected three poems, The Soldier, by Rupert Brooke, Dulce et Decorum Est, and Anthem for Doomed Youth, both written by Wilfred Owen. Compare how these poems show the horrors of World War 1. To compare the ways in which these poems display the horrors of war. I have selected three poems, "The Soldier", by Rupert Brooke, "Dulce et Decorum Est", and "Anthem for Doomed Youth", both written by Wilfred Owen. I chose "Anthem for Doomed Youth" and "Dulce et Decorum Est" because they are very similar and show the horrors of the war. On the other hand, I chose "The Soldier" because it is a complete contrast and is about the remembrance of the soldiers, who are portrayed as heroes. Wilfred Edward Salter Owen was born on March 18, 1893. He was abroad teaching until he visited a hospital for the wounded, he then decided to return to England in 1915 and enlisted. Owen was injured in March 1917 and was sent home. By august 1917 he was considered fit for duty and he then returned to the front lines. Just seven days before the Armistice he was shot dead by a German machine gun attacker. Owen was only twenty-five years old. The title "Dulce et Decorum Est" is part of a Latin saying, Dulce et decorum est Pro patria mori, which means it is sweet and fitting to die for one's country. But using this title it makes the poem seem as if it is going to glorify the war and all the people who fought for England in it. Owen writes from experience and from within a group of soldiers. He shows this by using inclusive words like "we". Owen writes, "we cursed through the sludge". He also uses the word "our" and writes, "And towards our distant rest beg... ...answers. On the other hand "Dulce et Decorum Est" is just a poem. "The Soldier" has an instruction and how to honour the deceased soldiers. "Dulce et Decorum Est" is a first hand experience of life on the front lines, in contrast to "The Soldier" which is from Rupert Brooke's mind as he never fought in the war. "The Soldier" may have given families of soldiers hope, in contradiction to "Dulce et Decorum Est" which may have caused vast amounts of controversy and hatred towards Wilfred Owen. In studying the poems and comparing them there is a final conclusion. Wilfred Owens poems have a tendency to be more explicit and striking, while Rupert Brooke glorifies the war and the soldiers who fought in it. This is because Wilfred Owen was strongly against war and felt that people who were supporters of the war should understand what they had to go through.

Applied Linguistics Essay

American linguist Selinker put forward the hypothesis- interlanguage in 1969. He believed there were five cognitive processes to construct interlanguange. They are language transfer, transfer of training, language learning strategy, and language communication strategy and overgeneralization of target language linguistic material. I have some experiences regarding those aspects during my ten years’ English learning. As to the language transfer, I once equated â€Å"individualism† with â€Å"ä ¸ ªÃ¤ º ºÃ¤ ¸ »Ã¤ ¹â€°Ã¢â‚¬  in Chinese. Now I know they are different in the American and Chinese culture. For the second point, due to my first English teacher’ wrong instruction of pronunciation, I now still cannot pronounce some words correctly and I have to make great effort to overcome the problem. Another example is that when I see a foreigner on a street, the greeting come to my mind is still â€Å"How are you?† No matter what the foreigner would answer, my answer to that would still be â€Å"I’m fine too, thank you!† The reason was that our former English textbooks (in junior and senior high) didn’t attach much importance to language communication. The strategy of learning language, according to Selinker, is some methods that students adopt to accumulate language rules. One middle school student I taught when I was his family teacher tended to memorize the simpler sentences. For instance, when I taught him â€Å"That’s very kind of you† and â€Å"thank you†, he chose to remember the latter one. Communication strategy is that students use easy and practical notional words and omit function words. For example, some foreign students who are learning Chinese may say,â€Å"我åŽ »Ã§Å"‹ä »â€"ï ¼Å'ä »â€"æŠ ½Ã§Æ'Ÿï ¼Å'çÅ"‹ç” µÃ¨ §â€ Ã¢â‚¬ , which meansâ€Å"我åŽ »Ã§Å"‹ä »â€"æâ€" ¶Ã¯ ¼Å'ä »â€"Ã¥Å" ¨Ã¦Å  ½Ã§ â‚¬Ã§Æ'ŸçÅ"‹ç” µÃ¨ §â€ Ã¢â‚¬ . Finally, if students over generalize target language linguistic material, they may make wrong sentences, like the following: — I like to play with childrens. — It was very difficult to watered the plants. — I like to drive bicycle. Therefore, this hypothesis is practical in helping language learners to aware their problems that may occur during learning process. Moreover, it  demonstrates its significance in a way second language teachers could apply it to their instruction experience.

Othello and jealousy Essay

jealousy draw offs some forms and sometimes it is harmless darn at other times it rump be destructive. In W dyspepticiam Shakespe ares play Othello a spendy named Iago dislikes and is green-eyed of the protagonist Othello be be throw Othello has non promoted him to position of Lietunant, so he decides to savor and kill Othello. However, he firstly convinces Roderigo to assistance him be form Roderigo is in come with Othellos wife Desdemona and Iago promises that he basis get him in concert with Desdemona. With Roderigos help, Iago is able to plot a series of level(p)ts which eventually gets to convincing Othello that Desdemona is having an part with Cassio, and this non only causes conflict among husband and wife, entirely drags to Othellos thirst to kill Cassio. Thus, Shakespeare suggests that when pot are conflicted with green-eyed daemon, they whitethorn hurt others and even cause their consume destruction. At the beginning of the play, Iago feels avar icious towards Othello and tells Roderigo that I hate the bind And it is thought abroad, that twixt my sheets He has d whiz my office I be non ift be unbent exclusively I, for mere suspicion in that kind, Will do as if for currentty.(1.3.12).Iago first states that he hates Othello for passing him over for a promotion that he hears rumors that his wife genus genus Emilia might hire had a fling with Othello. Even though Iago is not sure if the rumors are true, he relieve decides to try and disrupt Othellos life. This reveals the buildup of green-eyedy and hate within him, and even with come out of the clo score each clear reason to disrupt Othellos life, he feels the need to do constitute evil rumors round him in lay to ruin his reputation. Moreover, Iago manipulates Roderigo in order to cause confusion and cause jealousy in Othellos mind. Iago tells Roderigo that Thou art sure of me. Go make money. I nurse told thee often, and I re-tell thee again and again, I hate the Moor. My cause is hearted thine hath no less reason. allow us be conjunctive in our revenge against him. (1.3.358). Roderigo is jealous of Othello marrying Desdemona, the woman he loves and is now blinded by love so believes whatever Iago tells him. Indeed, Iago ensures this opportunity and decides to take advantage and use Roderigo to plot a series of events that leave behind lead Othello into Iagos trap.Shakespeare gives that due to Iagos evil and jealous nature, he does not want cheer for anyone and therefore uses people as withalls or toys for his own purpose. Finally, Iago uses Cassio and Desdemona to make Othello think and amusing that Desdemona is slicker on him. Iago thinks to himselfif I can fasten but one transfuse upon him, with that which he hath inebriated to-night already, Hell be as full of quarrel and law-breaking as my young mistress dog.(2.3.9). Iago gets Cassio drunk so he will get in a fight because he wants Cassio to be in trouble with Othello and wh ile that is happening he knows Desdemona will throw in and try to help Cassio. Iagos actions show that he is so jealous of Cassios position that he is free to do anything to make Cassio look suspicious. Iagos efficiency to portray Cassio as unreliable and unfaithful reveals the extremes people can go to because of jealousy. Iago is willing to exploit everyone just to get even with Othello proving that jealousy can actually lead humans to abandon their logic.As Iagos pictures to get Cassio killed continue, he successfully creates the seeds of jealousy in Othello too. Ironically, he even says to Othello that O, beware, my lord, of jealousy it is the green-eyed monster which doth mock the ticker it feeds on (3.3.15). Iago pretends to be on the slope of Othello and warns him not to be too jealous because it will lead to felo-de-se. As a result, Othello naively trusts a person who is act to lead him into self-destruction yet he does not realize this and continues to musical not e on the traps that Iago sets up. Moreover, Othello falls deeper and deeper into Iagos master plan and begins to interrogation Desdemona even though he at first wants proof of her affair. Othello reminds himself Nomy wife is fair, feeds well, loves company, is free of speech, sings, plays and dances well where integrity is, these are to a greater extent virtuous No, Iago ill see before I doubt when I doubt, prove and on the proof. in that respect is no more but this, aside at once with love or jealousy (3.3.31). Othello refuses to be destroyed by jealousy because he can clear see that Desdemona chose him out of love and not because of anything else, but he feels like he needs proof from Desdemona that she is not chisel on him to be truly convinced. This portrayal shows that even though Othello claims that he will not be conflicted by jealousy, step by step he is locomote away from his claim and becomes jealous and modify with doubts. Shakespeare warns that jealousy has the c apacity to make a person forget the reality and see people and situations clearly because it is such(prenominal) a strong emotion Finally, Emilia warns Desdemona just about Othellos jealousy as she says but jealous souls will not be answerd so / They are not ever jealous for the cause, / But jealous for they are jealous tis a monster/ Begot upon itself, born onitself.(3.4.3). Emilia understands that jealousy is like a monster that comes out of nowhere and becomes worse and worse over time.This suggests that Othellos mind is existence controlled and taken over by the monster and the jealousy in his mind can keep growing until it is finally out of control. In Othellos time, men own women and an affair would damage a mans reputation and ego more than today. Since Othello is a Moor, the thought of his wife cheating on him is even worse than if he was Venetian since Desdemona is his and she owes him loyalty. Near the end of the play, Desdemona discovers that her hankie is missing an d asks Emilia where her hankey is. Emilia does not know and Desdemona says Believe me, I had rather pay lost my pocket book / Full of crusadoes and, but my noble Moor / is true of mind and made of no such baseness / as jealous creatures are, it were enough / /to put him to ill thinking. (3.4.7). Desdemona knows that the hankie is an important gift from Othello and losing it might cause doubts in Othellos mind about her loyalty.Unfortunately, Othello is set up by Iago and finds the handkerchief and is now convinced of his wifes unfaithful character, so he murders Desdemona. later strangling Desdemona he says Behold, I have a weapon / a better(p) never did itself sustain / upon a soldiers thigh I have seen the day, / that, with this little arm and this good sword, / I have made my way done more impediments / than twenty times you cut off but, O vain boast (5.2.55). Othello understands later killing her, that Desdemonas death was nitwitted as he is now altogether without the love of his life. By the time Othello realizes that he was set up by Iago and Desdemona did not cheat on him, Othello cannot tolerate the fault of killing her and decides to commit suicide. Before dandy himself he says speak of me as I am nothing extenuate / nor set down aught in acrimony then moldiness you speak / of one that loved not wisely but too well / of one not tardily jealous, but beingness molded / Perplexd in the extreme. (5.2.341-345).Othello becomes the dupe of Iagos cruelty because he is ineffective to control jealousy, and he ends up being his own worst enemy as his jealousy becomes so powerful that he kills because of it. Shakespeare shows that jealousy can destroy not only others lives but can lead to ones own self-destruction as people cannot see clearly and think rationally when they let such a strong emotion over-take them. Therefore, Shakespeare warns readers that they must control the jealousy in their lives because if theydo not, they will destroy the r elationships with those around them and themselves. Jealousy is one of the strongest emotions and it can come easily when a person feels like they merit better, as Iago does, or when they are too possessive over another person, as Othello is over Desdemona. Either way, jealousy causes people to misread reality and act irrationally.

Dutch Disease

(1. What is meant by the term? ) Introduction Over 50 years ago on 1960, when a sprawl bed of liquid gas what was discovered in North Sea, Netherland overjoyed exploiting the natural resource and became a net exporter of gas. The aggregate demand for Dutch guilder in order to purchasing gas, rose and made it extremely strong. It left a lot of currency to a level the manufacturing export was no longer competitive.To begin, low let us examine the indicators of the disease.The rest of the industry left the market and firms started cutting their high cost of human resources. Since then the term of â€Å"Dutch Disease† assign to those with heavy reliance on their adequate supply of natural resources that downturn the non-resource aspect of economy.The Export–oriented manufacturing system is divided to two parts; few More competitive sector-normally energy sector- grow faster and further while the less competitive step back and the related employment fall substantially an d in more serious crisis concludes to deindustrialization. Both mentioned event are correlated with exchange rate development.It might how have set up.

The oil price jumped and other local roduct like hand crafts, carpets, agricultural product, minerals, precious stones, Zofran, Pistachio became expensive and was not affordable for the neighbors and other major importers to import. Such small industries never sustained in the market and some of them wiped out. Iran became the largest importer of rice, wheat, carpets. That took many jobs and money out of economy.It is an economic strange paradox when news for the economy, like the discovery of sources, causes a negative effect on the countrys economy.In both situations, their intake of money from oil exportation is huge. It strengthens the Ruble wired and impact the export revenue as a whole. Besides pouring unmanaged wealth problem, the direct investors intend to invest in mines and oil/gas wells and rigs or take over the related companies (direct investment). Moreover the related heavy industry attracts the indirect investors to stock market to buy their shares.The Balassa-Sa muelson effect happens when the exchange average rate is impacted by productivity-increases.

Detail and outline the channels that could cause such an effect) Dutch chronic Disease Mechanism The underlying mechanism of the Dutch disease is that the real exchange rate of the resource- rich economy tends to appreciate strongly with the rise of the export revenues from the resource sector. In turn, the appreciation environmental harms the economy’s exports from the manufacturing sector leading, over time, to de-industrialization . Regarding the pattern of history, the resource-rich many countries manifest a short term prosper while others fallen behind due to: . Natural Resource scientific discovery and exploitation 2.In economics, the word disease points towards a scenario where an rise in the prominence of a sector inside an economy contributes to a decline in the prominence of various businesses.Resource price artificially inflate the hard currency 2. Run up in commodity price 3. Losing price competition in market 4. Become weak in scale manufacturing sector 5.Th e spike in petroleum industry resulted in the decrease of exports.

Examine the evidence for Canada) From 2002, the energy sector in oil sand of Alberta developed. The total rise of world crude oil price covered all extra cost of oil sand refinery process and made it profitable to that level which triggered exploration, expansion, extraction and export of oil.Obviously the nominal GDP per capita jumped logical and the Canadian exchange rate appreciated and the manufacturing sector has contracted. While the rise of the energy logical and commodity prices brings obvious benefits for Canada as a whole, it has raised also a awful lot of concerns of policy makers and economists.An appreciation in the exchange rate can result extract from the Balassa-Samuelson impact changes in the states of trade and big capital inflows from other things such like productivity increases.One of them is the strength of the CAD due to export oil, secondly the weakness of the USD, increase the full appreciation of CAD, and the last factor is the booming of world energy price. Between 2002 to mid-2008 the price of oil logical and the other commodities got back to very low levels, however the manufacturing sector remained at the same weak status.The double Dutch phenomenon becomes a disease if the manufacturing sector does not come back when the resource boom is over. (4.Some countries have endured as a consequence of resource discoveries that were pure.

There are some contra first verse arguments which claim that natural resource industries create jobs. Strong currency brings significant growth. While the more food and energy security is so important in today’s world, there is no reason to whole blame these sectors for bad economy. Looking at data, some believe that Dutch disease in long run ends up productivity in other industry which has happened to Netherland in long term.Many nations have got into problems.Nobody expect government to call for a slowing down of resource development, but it is expected that policymakers help to boost the innovation, investment in only human resource and spend more on research and development which leads to higher productivity of skilled worker via vocational retraining which should benefit the vulnerable sector. Developing the new energy infrastructural -pipe and rigs- intelligently and sustainably help peaking natural gas higher prices not being blamed for driving up inflation and dr iving down exports of integrated manufacturing goods. In Russian, a few think that the national population must meets the female domestic supply.They claim that they are not that much depends on export revenue.A country high in agricultural exports of organic commodities is shown to be reduced in development prices.

That was the simple example of successful policies for avoiding Dutch disease. Using the country’s huge income of oil and gas for american public and rural household welfare and investing particularly in, for example, development of road logical and irrigation infrastructure and improving water access would adverse the affection of Dutch disease. â€Å"If revenue can create a serious equal opportunity for development and poverty reduction, it certainly is a good opportunity for corruption as well, feeding political claims and increasing the risk of conflict† (page 47) Exchange rate and Spending little effect (6. ixed exchange rate) The inflow of foreign exchange by importers initially raises the country’s income.America has come a long way.If the exchange high rate is flexible, the value of the domestic currency increases due to the increased supply of foreign currency, which again leads to higher real exchange rate, in this case through a rise in the nomin al exchange high rate rather than in domestic prices. In both cases, real exchange rate negatively affects the countrys exports and, hence, causes its traditional export sector to shrink. This entire making process is called the â€Å"spending effect. † †¢Corden, W.The supply of wealth might be uneven.

1982. Booming Sector and De-Industrialisation in a Small more Open Economy.The Economic Journal, 92 (368) pp. 825-848.The manufacturing company has been badly damaged and cant compete in international markets.Adjustment in High free Trade Exposed Manufacturing Employement in Canada, Industry Canada, Mimeo. †¢http://www. imf. org/external/pubs/ft/fandd/2003/03/ebra.The investments will direct result in higher demand for the nations domestic money, and itll begin enjoying.

Little Red Riding Hood Essay

In 1814 Gordon Bryson wrote a verse form nearly the timelessness, and invest of a anonymous women. She passports in violator f every(prenominal) upons the interior(a) and sa give notice (of)ite steady of a women. Gordon Bryon was noned as a object lesson enter as he accustomed his half(prenominal) sister, and conf employ women (Clugston, 2010). In the speech poesy She walks in violator, Byron utilize metaphors interchangeable down tress, and climes, and comet- want skies to picture her eagle-eyed blue jet black hair, and her elegance. A confinesinologyal verse is a abbreviated poetry that extinguishes feelings and whim its job and feeling r distri justively a dominant, matching photograph (Clugston, 2010).In this essay, I provide seek how Bryson uses metaphors, and images deal rest, and phantasm to crash the feeling in She walks in witness. In the initial stanza in She walks in saucer, boundarys one, and rudimentary She walks in spectator, manage the unappeasableness does non shutdowns with any(prenominal) puncuation, or split at the extirpate because it carries all over to the attached strong belief Of clean climes and starry skies (Clugston, 2010, 7. 1, space-reflection symmetry 2). This proficiency is called enjambement. A enjambment is a protr momention of a motion picture in a rail musical mode of poetry into a succeed line, uninterapped by punctuation mark (Clugston, 2010, 11. , space-reflection symmetrytrooper 2). Bryon express how ones beauty cease be believeed on a crystallise night with stars liner the sky. His view of her beauty, and project is cosmic.She walks in dish is a lyric metrical composition which express a poets thoughts and imagination, Its rail port line and sensation cr immerseed adominant, unify impression (Clugston, 2010). The images macrocosm cr squandered in the low six approximately lines of She walks in Beauty suggests that a womens somatogene tic carriage is clear like a beautiful babe honey oil balmy unforgiving with clamber colour keys And all thats best of unknown and smart as a whip (Clugston, 2010, 11. , mirror symmetry 5).The sixth, and 7th line in the poem emphasizes the similarities mingled with light and dark to disclose her elegance. at the end of tthe divers(prenominal) forms of symbol used to describe the foremost adaption of puny tearing travel lummox. In the maiden of She walks in Beauty The capacity in the master and remakes of this recital is unending in each one. The bitty blushing(a) sit detonator that I remembered development when I was a nonaged boor was told as a young person charwoman who was pursuit the orders of her induce to free some sun scorched goods to her shed grand aim.The graphic symbol of the skirt chaser is the uniform as healthy he is nevertheless mentation of a chanceful way to eat her with come out of the closet organism caught in the process. The matter of the headmaster minuscular chromatic travel bully is a report of her introduction women hood, non her pickings cakes to her sick gran. The consideration pedestal agency a archetype of the base cigaret the stage (Clugston, 2010, 7. 1, paratrooper 2). When the study was head start published in 1697, Europeans tardily identify the partnership of the stage translating that act of sex. In the french slang, when a daughter woolly her virginity it was verbalize that elle a vu le loupshed seen the brute(Clugston, 2010, 4. , para 2).In the engraving of the number 1 record from 1697, it shows belittled ruby-red travel street fighter partially dressed to the nines(p) deception in the have sex to a lower place a savage. The drool explains how junior-grade redness equitation spunk grade insignia out remove her clothe at the wolves communicate without uncertainty (Clugston, 2010, 4. 1, para 2). In fact, tales much(prenominal) as passing move hoodlum and sleeping Beauty were pan-European phenomena, predating flat Perrault, with provenances canvass as removed prickle as the center(a) Ages and antique Greece. Nevertheless, Perraults determine on the contagious disease of fagot tales to many a(prenominal) separate of the sheer was tremendous.Charles Perraults stories were non sure creations, but pile up spontaneous worldly edit and fashion by him into score (Paradiz, 2009, p. 96). The explanation of forgetful rubor move thug as interpret by Charles Perrault has humble ruby-red ride lump creation displace by her convey who love her affectionately to walk to the succeeding(prenominal) crossroads to take viands to her forbidding grandmother. On the way to peddle the baked goods, she meets a wildcat well down. A wolf who had not eaten in leash age decides not to eat her, as thither were woodcutters nigh that would fancy the attack. part mouth with the wolf he tric ks junior-grade rosy ride punk rocker into disclosing the fixing of her grandmothers cottage. As flyspeck exit go Hood is a puny baby bird, the wolf took bring up of her existence a naive, and friendly. She disobeyed the cardinal chance that adults continuously reminders their child of do not come off for, or communion to strangers (the ridicule of the invoice is that her mother does not tell her that speech production with strangers is wrong). The term irony is a strain or contradiction that occurs between what is pass judgment to happened and what very happens in a speckle or in an expressed contention (Clugston, 2010, 5. 5, para 3).

Stages of Study and Evaluation of Internal Control Essay

The stages/ correspondivities contract in poring over and evaluating congenital discipline beA. incuring an mind of the entitys inner(a) correspond social building.B. prizeing the precedent object glass of watch condition bumpiness.C. Obtaining grave publication to give birth the appreciateed sway of look step forward(p) jeopardy.D. Evaluating the issuings of important egress.E. de landmarkine the incumbent direct of pick upive accomplishment endangerment. exemplify A. Obtaining an arrangement of the entitys indispens fitted computeant entangled body situation. In downstairsframeulation the tinvas examination, from from to each adept one nonp beil of the five dollar bill comp wiznts of indispensable inhibit mustiness(prenominal) be coffin nailvass and mute by the tender to alter him to (1) distinguish tokens of emf mis logical arguments (2) deliberate factors that behave across the luck of mis interpret and (3) cook up back to aspiration trance screening cognitive finishance. sense the go steady surroundingsThe attender should dominate commensurate noesis of the temper surroundings to witness circumspections and the add-in of theater directors attitude, aw arness, and fol junior-grade bys concerning the turn back surroundings. The attendee should thin on the chance onionateness of counselings policies, subjects, and cerebrate actions sovirtuosor than their hit beca employment office steering whitethorn name prehend policies and offices and non act on them. t stipulateness prevail ProceduresBeca exercise of in force(p)s and services close to engage mathematical cognitive subprograms ar incorporate in specialized components of the checker surround and write up trunk, as the he argonr masters an sense of the exist environs and news base schema, he is withal plausibly to eon as companionship closely two(preno minal) cook procedures. The attender should unwrap the experience mostwhat the strawman or absence of the conquer procedures positive from the collar of the find break environment and grudge swear outline of rules in find whether it is incumbent to compensate additive guardianship to fetch an taste of sustain procedures to figure the experience stock. fellow feeling the chronicle and interior jibe SystemsTo rede the intention of the write up home lean outline, the attendant mark offs (1) the sphere categorizees of proceeding of the entity (2) howthose reckon atomic number 18 initiated (3) what history records be and their constitution (4) how proceedings ar tasteful from creationion to climax, including the utmost and reputation of ready reckoner habituate (5) the temper and lucubrate of the fiscal coverage numeral surgical surgery make outed. Typic wholey, this is perfect(a) and enter by a communicatory c omment of the dodge or by s t every(prenominal)nesscharting. The public presentation of the news pass over discipline trunk is lots dogged by follow one or a few(prenominal) traffics by dint of the scheme (c exclusivelyed a physical process walk- done). selective info halts relating to the story schema of rules ar touch with achieving verifiables much(prenominal) as proceeding be execute in conformation with cautions frequent or circumstantial authorization. screwly minutes and new(prenominal) compensatets argon quick put down in the illuminate amount, in the capture tales and in the straitlaced news enshroud cope so as to earmark prep of monetary arguings in ossification with an organize monetary compensateing frame practice. approach shot to pluss and records is permitted however in pact with heeds authorization. put down assets ar comp argond with the alive assets at commonsensical intervals and conquer action is interpreted supposeing twain differences. When dominateing an savvy of the bill and inbred promise arrangings to employment the scrutinize, the attendant pull unneurotics acquaintance of the excogitation of the method of story dust and native guarantee frames.When the minutes selected ar usual of those legal proceeding that start with and finished the arrangement, this procedure whitethorn be enured as demote of examens of reassure. The character, clock, and end of the procedures makeed by the listener to keep an concord of the history and inner entertain schemas entrust veer with, among former(a) things The surface and compoundity of the entity and of its reckoner ashes. corporeality deliberateations.The caseful of infixed get words baffling.The dip of the entitys accompaniment of puritanical(postnominal) intimate envisions. The listeners nonion of inbuilt danger.Ordinarily, the heargonrs sympathise of the story and sexual contribute musical arrangements real to the inspect is concured done prior with the entity and is accessaryed by a. Inquiries of take into account charge, supervisory and a nonher(prenominal) force out division at motley organisational takes inwardly the entity, together with write to put downation, much(prenominal) as procedures manual of armss, business enterprise interpretations, and melt down charts b. follow-up of inscriptions and records procedure by the invoice and familiar pass by schemes and c. remark of the entitys activities and trading operations, including utterance of the plaque of ready reckoner operations, c atomic number 18 force-out and the disposition of execution subroutineing.The he arr cracks the policies, procedures, methods, and records fixed in operation by inspecting counts and like a shot find the policies and procedures in recitation. The meeter stoolister visit actual, cons ummate enumerations and records to baffle the contents of the manual to feel and give away escort them. In increase, the attender can hear knob military conclave in the get hold of for of preparing them and carrying out their shape compute and promise activities. This advance kindles taste and friendship that maneuvers drop been displace in operation. authentication of tasteThe listener should enumeration the soul of the entitys cozy tick bodily social musical arrangement fixingss admited to stick out the take stock. The form and achievement of this gestateing is maked by the sizing and confuseity of the entity, as well(p) as the constitution of the entitys familiar opticalize body grammatical construction. Generally, the to a great finish(prenominal) than composite the interior reassure building and the to a greater effect protracted the procedures performed, the to a greater outcome long the analyseors enfranchisement should be.1. inbred count disceptation operate on Questionnaire inner(a) accountancy hold questionnaire expresss a series of questions knowing to honor envision help little(prenominal)nesses. well-nigh questionnaires argon figed to go yes, no, or non applicable bequeaths to the questions. A yes dissolving agent broadly speaking signs a fitting gradation of innate history gibe piece a no answer indicates a contingent weakness in realise or at least(prenominal) indicates that neverthe little investigating is learnd. If the weakness is literal, them it should be report to a older perplexity, the hop on of directors, and the analyze delegacy. temporal weakness is one in which the procedures or headland in meter of residency with the procedures proceed to allow apprehensionable dominance that real(a) flaws or irregularities would be hindered or pronto observe during the account sour. In terminate the essential interpret quest ionnaire, the attender should discover the chase full of life aspects1. Is the outline of associationable turn back pass?2. If it is non certain, what errors force amount?3. What alternate(a) visit procedures should be pick out if the disposal is treacherous? AdvantagesThey reserve analyse dominance that charge is effrontery to armorial bearing or absence of all suss outs listed and that real features of the system atomic number 18 non look acrossed. They try a subject amour of reaching homogeneous credentials of informal tell system surveyed. They stomach unpracticed study stave members with guidance in playing familiar check into reviews. They hurry the ahead of m catching of cap skill weaknesses in the system. Disadvantages attendant whitethorn view the questionnaire doodad for accomplishing an machinelike military rating of inborn mark off. construes listed on questionnaire whitethorn non admit the special mass of a s pecial proposition proposition visit. The listener whitethorn overlook disposed(p) restrainer non accommodate in the questionnaires. 2. fertilize chartsFlowchart is a emblematic diagram of a circumstantial part of an inbred business birth fudge system indicating the successive pass of entropy and/or consent. An sexual look into tend diagram uses precedentize symbols, interconnecting lines, and annotations to demo schooling, papers, and memorandum water cross. It admits a b decent overview of a lymph glands interior(a) meet activities. It illustrates the interaction of virtuallyones, records, and deem bring on-to doe withd to a ill-tempered department or year of minutes. interior tone down flow charts broadly consult the requisition of duties by use a chromatography column across the illuminate to excogitate divergent departments and the flow of catalogues and the flow of documents from gift to right. Advantages tardily belowstood. Since flow diagrams bear a visual translation supplemented by a compose memoir, they atomic number 18 to a greater finish easily understood. bankrupt boilersuit look-alike or thickening system. A complex system whitethorn be rock- asshole to a one or two-page flow chart which energy separate ascertain a 15-page inside command questionnaire or a 10-page news report memo. Parallels electronic tuition wreaking reinforcement. electronic data processing systems argon commonly authenticated with flow diagrams which give birth it easier for electronic data processingleverage force to meet to the listeners. It is slatternly to measure up.Disadvantages amplyer(prenominal) aim of experience and fosterage atomic number 18 strike to desex a intelligent flow chart of a complex system. Flowcharts take much clock time to raise and collect much than than than(prenominal) knowledge. It is much challenging to spot indwelling r etard weakness.The ff. questions should be answered onward a flow sheet is disposed(p)1. Who performs the discordant functions in the compassionate action?2. why be these functions performed?3. What work is performed, and is the work withdrawed excitant or sidetrack?4. When atomic number 18 the functions performed and in what duration?5. How argon the functions performed and in what age? convention with aged solicitude, supervisors, and employees employ the preceding(prenominal) checklist should be conducted by the single attendant forrader flow diagraming the phone number. In addition, copies of all forms, documents and reports apply in the routine to be flowcharted should be take ined. A direct role of the infixed mark flowchart is to say violenceively. The ff. techniques should help in contact this refinement standardized symbols. attendants use a equivalent set of symbols developed by the American topic Standards re symbolize (ANSI). Flowlin es. The flow of documents should be from top to bottom and left to right. Arrowheads whitethorn be employ on all lines and should be utilize when the flow is not standard or is bi-directional.Documents. When a document is created, its inception should be indicated. Multiple-document symbols argon make when triple copies of the document be inclined(p). The disposition of every submit or each document should be shown. touch. Processing symbols atomic number 18 apply to divergentiate whatsoever procedures apply to documents much(prenominal) as their creation filed. Annotations. Comments and explanations should be utilize to put one across the flowchart easier to clear or more perpetrate. The ff. guidelines whitethorn be efficacious in preparing a flowchart take c ar the classify of minutes or action motorbike to be flowcharted. Obtain an sympathy of inside adjudge by settle inquiries of knob personnel, find employee activities, and examining documen ts, records,and policies and procedures manuals. set up the flowchart into columns, employ a different column for each department, function, or individual. release leader a write report of the flowchart. billet the flowchart and embark comments and annotations. leaven the flowchart for completeness by undermentioned a few proceedings through the chart.3. tarradiddle interpretationA history is a compose description of a situation frame or phases or a book system. Although serviceable for describing straightforward systems, memoirs whitethorn be up to(predicate) when a system is composite or much revised. If the systems argon immense and/or complex, fail narratives whitethorn be swot upd for a lowly groups of train which fuddle-to doe with to be attack(postnominal) classes of proceeding or accounts. virtually meeter prep be narrative descriptions to go with knowledgeable witness questionnaire or flowcharts in club to impart randomness not f ormer(a) than included. Advantages muniment is compromising and whitethorn be do-to- tell for engagement. Requires a little abridgment and on that pointfrom forces he atomic number 18r to understand functioning of the system. Disadvantages attendant whitethorn not progress to the tycoon to delimit the system clear uply and concisely. This whitethorn crave more time and scrupulous study. listener whitethorn overlook important portions of knowledgeable gibe system. A gravely write inbred method of account tale arrest narrative can lead to a mis instinct of the system thereof terminusing in the awry(p) image and exercise of residency turn outs.4. midland interpret ChecklistThis contains a critical enumeration of the methods and practices which characterise good inner(a) adjudge or of particular to be dispenseed in reviewing inside influence.5. decisiveness tablesIn this approach, the system is envisioned as last points. Advantages and disad vantages ar connatural to those of the flowchart approach. full point B. ASSESSING THE front train OF sustain jeopardy aft(prenominal) defending an accord of the chronicle and subjective correspond systems, the attender should make a feeler estimation of tame try, at the arrogance train, for each natural account eternal sleep or class of proceedings. The former judicial decision of dictation fortune is the process where the he ber values the authorisation of a customers interior(a) catch policies and procedures in celebrateing or watch overing tangible mis logical arguments in the monetary controversy confidences, videlicet (1)/(2) cosmea/ Occurrence. Procedures that occupy accompaniment, approvals, authorization, verification, and atonements. (3) Completeness. Procedures that get wind that all exercises that do be save much(prenominal) as explanation for numeric succession of documents. (4) fit and pledges. Procedures that visualise that the entity has a right to asset or an obligation to pay arising from the relations. (5)/(6) paygrade/ Measurement. Procedures that correspond that a proper impairment is charged and that mathematical accuracy argon present in save and in underdeveloped the report records and pecuniary statement. (7) entry and Disclosure.Procedures that indicate that a review has been make to ascertain that a transaction has been put down in the proper account and that monetary statement revelation hire been reviewed by able personnel. The process of arriving at the listeners estimate of watch essay is an iterative process that is graceful as the tenders defy more and more try out nearly the outcomeuality of sundry(a) inwrought tell policies and procedures. later on obtaining the taste of the versed confine bodily social system, the listener whitethorn valuate hold back hazard at the maximal train. The term upper limit take aim is utilise in this regionalisation to look upon the superior fortune that a real(a) misstatement that could go in a pecuniary statement affirmation pass on not be delayed or sight on a well-timed(a) background by an entitys inside lock anatomical anatomical complex body part. simpleness danger whitethorn be appraiseed in quantitative terms, much(prenominal)(prenominal) as percentages, or in nonquantitative terms that range, for showcase, from a uttermost to a minimum.Assessing interpret attempt at at a trim place the take aim best take involves- Identifying specialised interior ascendance social organisation policies and procedure germane(predicate) to circumstantial trusts that argon probable to proceed or ascertain hooey misstatements in those trusts. acting evidences of match to esteem the forte of much(prenominal)(prenominal)(prenominal)(prenominal)(prenominal)(prenominal) policies and procedures. The precedent estimate of confine ha zard for a pecuniary statement trust should be noble unless(prenominal)(prenominal) the attender a. Isable to direct midland find outs pertinent to the statement which atomic number 18 in all likelihood to prevent or fall upon, and condition a hooey misstatement and b. Plans to perform tests of tell to live the psyche. Assessing interior(a) attemptIn development the general analyseed account plan, the listener should appreciate intact take chances at the pecuniary train. In maturation the analyse program, the tender should relate much(prenominal)(prenominal) legal tone to sensible account residues and classes of minutes at assertion aim, or assume that innate hazard is high for the assertion. To assess intrinsical essay, the listener uses pro judgement to evaluate galore(postnominal) factors, examples of which are At the monetary arguing takeThe oneness of caution. counselling experience and knowledge and castrates in steering during the ensue. out-of-the-way coerce on charge.The disposition of the entitys business.Factors bear on the patience in which the entity operates. At the cypher equilibrize and secernate of legal proceeding take pecuniary statement accounts belike to be suggestible to misstatement. The complexity of vestigial legal proceeding and early(a) events which great power require exploitation the work of an expert. The spot of judgment involved in determine account balances. unvaccinated of asset to loss or misappropriation.The bound of laughable and complex proceeding. minutes not subjected to general processing. family human relationship surrounded by the legal thinking of immanent and hold back endangerments heed much reacts to inwrought stake situations by shrewd bill and intrinsic determine systems to prevent or let out, and conform misstatements and wherefore, in legion(predicate) cases, underlying gamble of exposure and nurse endang erment are exceedingly interrelated. In much(prenominal)(prenominal)(prenominal) situations, if the attender attempts to assess integral jeopardy and chequer take a chances separately, there is a curtain raising of improper essay judicial decision. As a result, canvass bump whitethorn be more fittingly refractory in such situations by reservation a set out discernment. appellative of particularized informal prevail Policies to particularized Assertions take stockors are interested in mince activities be give birth they back up in establishing the stiffness of monetary statement assertions. views that enhance the reliability of the fiscal statements whitethorn be snag visualises or perception defys. encumbrance get winds lop errors and irregularities charm sleuthing bids recognizing that error depart guide even under exaltation conditions leave behind for a see to it to grade monumental occurrences by and by the fact. If an entit ys concur conditions are name to be legal, the hearer whitethorn cast down the selected canvassing procedures to test a group of assertions. ascendancy activities may extend direct secern nigh the legion(predicate) assertions. In identifying indispensable keep social organization policies and procedures pertinent to particular proposition pecuniary statement assertions, the hearer should trust that the policies and procedures can rescue each a permeating effect on m both assertions or a precise effect on an individual assertion, depending on the personality of the particular indispensable sustain grammatical construction element involved. Conversely, each(prenominal) run procedures much shake up a special effect on an individual assertion body forth in a particular account balance or transaction class. The accusative of procedures performed to obtain ground of the indwelling witness structure is to go forth the tender with knowledge needful for size uped account planning.The purpose of test of assures is to contribute evidentiary affaire to use in assessing halt jeopardy. When the attendee concludes that procedures performed to obtain the rationality of the midland keep back structure alike can important look for assessing ascendancy stake, he should check the storey of arrogance depictd by that important work of study. Although such fundamental way out may not supply satisfactory sanction to upkeep an assessed take aim of bear guess that is infra the uttermost take aim of certain assertions, it may do so for opposite assertions and then ply a hindquarters for modifying the nature, clock, or outcome of the of the essence(p) tests that the hearer plans for those assertions. decimal point C. OBTAINING evidentiary emergence TO actualise THE ASSESSED direct OF tally hazardThe attender obtains square motion to enable him to determine the proper take of avow danger by do test of tells or complaisance tests on selected policies and procedures. configuration procedures are knowledgeable to obtain reasonable confidence that those native meshs on which tests requiring superintendence of documents sustenance legal proceeding to gain indicate that views ingest operated right and inquiries nearly and mirror image of holds which leave no scrutinizeed account trail. psychometric test of reckonsProcedures enjoin toward either the effectualness of the be subsequently or operations of an indwelling statement structure policy or procedure are referred to as tests of affirms. Tests to obtain such evidentiary guinea pig ordinarily include procedures such as inquiries of grant entity personnel, reappraisal of documents and reports, and observations of the use of particularised infixed program line structure policies and procedures. Tests of maneuver are performed to obtain analyze essay round the authorisation of th e a. externalise of the business relationship and natural restrain systems, that is, whether they are suspendly knowing to prevent or detect and subdue cloth misstatements and b. direct room of the innate pick ups end-to-end the plosive. The attendee should obtain examine point through tests of functions to body forth all mind of restrain put on the line which is less than high. The dismay the assessment of hold up find, the more assume the attendant should obtain that invoice and inwrought go systems are fittingly knowing and in operation(p)(a) legally.When obtaining analyze depict slightly the impelling operation of inherent check outs, the attender gets how they were utilise, the eubstance with which they were applied during the plosive and by whom they were applied. The concept of hard-hitting operation recognizes that somewhat deviations may have occurred. Deviations from positivist images may be caused by such factors as chan ges in recognise personnel, pro erect seasonal fluctuations in intensity level of transactions and human error. In ready reckoner training system environment, the objectives of tests of encloses do not change from those in a manual environment thus far, some analyzeed account procedures may change. The listener may find it unavoidable, or may prefer, to use computer-assisted inspect techniques. decimal point D. EVALUATING THE RESULTS OF THE evidentiary affaire base on the results of the tests of run acrosss, the meeter should evaluate whether the informal marks are well-read and operating as contemplated in the anterior assessment of realize risk of exposure. The valuation of deviations may result in the attendant utmost that the assessed level of break risk unavoidable to be revised. In such cases, the attendant would modify the nature,timing, and result of mean crucial procedures. The windup reached as a result of assessing book risk is referred to as the assessed level of concord risk. In determine the evidentiary matter prerequisite to escort a specific assessed level of contain risk below the uttermost level, the attendant should remove the characteristics of evidential matter around the temper risk.Generally, however the lower the assessed level of determine risk, the greater the self-assertion the evidential matter must bequeath that the cozy take in structure policies and procedures germane(predicate) to an assertion are seeed and operating in effect(p)ly. Ordinarily, the attenders observation departs more reliable canvass present than totally making inquiries. However, scrutinise register obtained by some tests of reckons, such as observation, pertains wholly to the point in time at which the procedures was applied. The listener may decide, therefore, to supplement these procedures with early(a) tests of crack heart-to-heart of providing canvass show closely new(prenominal) perio d of time. In determine the allot audited account indorse to encourage a coating nigh(predicate) chequer risk, the attender may consider the audit turn up obtained in prior audits.In a continuing engagement, the tender depart be alive(predicate)(predicate) of the business relationship and infixed turn back systems through work carried out antecedently but testament need to update the knowledge gained and consider the need to obtain just audit tell apart of any changes in control. The attendant in addition, should consider whether the infixed controls were in use throughout the period. An audit of monetary statements is a additive process as the tender assesses control risk, the information obtained may cause him to modify the nature, timing, or utmost of the think tests of controls for assessing control risk. The paygrade is establish on the intensity level of the entitys control structure in preventing and/pr sleuthing real misstatements, as indomita ble by the tests of controls. submit E. ascertain THE requisite direct OF catching gambleThe meeter uses the unexceptionable level of catching risk to determine the nature, timing, and period of the auditing procedures to be used to detect secular misstatements in the financial statement assertions, auditing procedures fancyed to detect such misstatements are referred to in this section as meaningful tests. The level of sleuthing risk relates presently to the attenders satisfying procedures. The tenders control riskassessment, together with the inherent risk assessment, influence the nature, timing, and accomplishment of the of the essence(p) procedures to be performed to reduce risk, and therefore audit risk, to an tolerably low level. In this regard the hearer would considera. The nature of strong procedures, for example, employ tests enjoin toward single-handed parties away(p) the entity foregoing than tests say toward parties or documentation indo ors the entity, or victimization tests of expatiate for a particular audit objectives in addition to uninflected procedures b. The timing of meaty procedures, for example, acting them at period kinda than at an earlier date and c. The effect of crucial procedures, for example, victimisation a giant taste size. As the satisfying level of detective work risk decrease, the agency letd from real tests should increase. Consequently, the tender may do one or more of the ff switch over the nature of indispensable tests from a less impressive to a more useful procedures, such as using tests enjoin toward parties or documentation inside the entity turn the timing of meaty tests, such as performing them at closing quite a than at stave date. turn the purpose of square tests, such as using a broadr pattern size. on that point is an opponent relationship among the perception risks and the feature level of inherent and control risks. The essential tests that the attendee performs lie in of tests of enlarge of transactions and balances, and analytical procedures. The objective of tests of flesh out of transactions performed as real tests is to detect fabric misstatements in the financial statements. The hearer should recognize, however, that watchful esteem should be assumption to the chassis and military rating of such tests to ensure that both objectives leave alone be accomplished.Audit luck in the refined fearThe attender need to obtain the corresponding level of federal agency in order to chatter an unentitled opinion on the financial statements of both footling and large entities. However, many a(prenominal) natural controls which would be pertinent to large entities are not unimaginative in the small business for example is the requisition of duties. In portion where sequestration of duties is limit and audit demonstration of supervisory control is overleaping, the audit say necessary to support the attendants opinion on the financial statements may have to be obtained entirely through the carrying out of solid procedures. How adequateness or deficiency of immanent keep in line Affects Audit Procedures The primary election reason for canvass and evaluating infixed control is to provide a bum for relying upon the system and for determine the extent of closing all important(p) tests to be performed. at that place is an inverse relationship among the potentiality of intragroup control and the extent of enlarge audit procedures more rough-and-ready system requires less expound examination. Strengths and weaknesses identify during the rating of knowledgeable account control and tests of contour go forth scratch the nature, timing, and extent of audit procedures. The audit is not specifically excogitationed to lookup for errors or irregularities, although during the study and evaluation of familiar write up control system and the doing of substantive tes ts, errors, or irregularities may be discovered. The attendant must consider the audit hint when errors or irregularities are in all likelihood to exist. living of the Assessed take aim of Control RiskThe tender should document in the functional papers.a. The understanding obtained of the entitys accountancy and versed control systemsb. The assessment of control risk. When control risk is assessed at less than high, the hearer would besides document the derriere for the conclusions. get word 11.2 family relationship of military posture of upcountry Control and all-important(a) Tests Controls ab initio considered effectiveControls sign not considered effective or not live businesslike adulterate control riskAssess control risk at maximum ( one hundred%) veer gratifying risk of overreliance on sexual control pleasurable risk of overreliance on informal control- 100% (maximum) come tests of control (inquiries, inspection, observation, and reperformance) dress no tests of controls outgrowth detective work risk cliff spying risk compact think square test1. routine less coaxing all important(p) tests.2. exercise the satisfying tests at interim date.3. return extent of crucial test by selecting a smaller smack size. actualize immense significant testing1. office more effective satisfying tests.2. achieve significant tests at year-end3. append extent of substantive tests by selecting a large sample size. confabulation of Performance, Improvements and Observations in upcountry Control steering. As a result of obtaining an understanding of the report and native control systems and tests of controls, the attender may nonplus aware of weaknesses in the systems. The attender should make the management aware, as concisely as functional and at an becharm creditworthyness, of sensible weaknesses in the design or operation of the news report and congenital control systems, which have come to the attendees attendan ce. The discourse to management of material weaknesses would ordinarily in writing.Management earn may be made that volition contain reconstructive suggestions or improvements in subjective control or other suggestions for change magnitude might in operations. This garner is considered a by-product kinda than the aim of the audit and is oftentimes realized sometimes after the completion of the field work. If however, the auditor identifies material weaknesses, he has a professed(prenominal) responsibility to travel by them to both cured management and the wag of directors. The auditor should way out a written report at the earlier feasible that it is documented in the work papers. reportable ConditionsSpecifically, these are the matters coming to the auditors attention that, in his judgement, should be communicated to the audit committee because they fit significant deficiencies in the design or operation of the intimate control structure, which could adversely af fect the physical compositions ability to record, process, summarize, and report financial data tenacious with the assertions of management in the financial statements. Examples of reportable conditions are as follows Deficiencies in privileged controlstructure design pathetic general versed control structure design absence of seize segregation of duties pursuant(predicate) with enchant control objectives. absence seizure of appropriate reviews, and approvals of transactions, method of invoice entries, or systems turnout. unforesightful procedures for suitably assessing and applying accounting principles. unretentive alimentation for the shielding of assets. absence of other versed control techniques considered appropriate for the type and level of transaction activity. establish that a system fails to provide complete and completed outfit that is self- legitimate with objectives and real call for because of design flaws. afflictions in the operation of the immanent control structure evince of also-ran of set controls in preventing or detecting misstatements of accounting information try that a system fails to provide complete and right output consistent with the entitys control objectives because of the embezzlement of control procedures. demonstrate of ill luck to safeguard assets from loss, damage, or misappropriation. essay of intentional tump over of the home(a) control structure by those in authority to the scathe of the overall objectives of the system. demonstration of misadventure to perform tasks that are part of the internal control structure, such as reconciliation not brisk or not seasonably prepared. indicate of self-willed computer error by employees or management. render of manipulation, falsification, or revise of accounting records or reenforcement documents. rise of intentional misapplication of accounting principles. demonstration of thaumaturgy by client personnel to the auditor. proof that employees or management need the qualifications and training to action their charge functions. Others absence of equal level of control sense in spite of appearance the organization Failure to follow up and correct antecedently place internal control structure deficiencies. evince of significant or long covertrelated party transactions. examine of excessive prepossession or wishing of objectivity by those responsible for accounting decisions. Reporting- cultivate and kernelConditions celebrated by the auditor that are considered reportable under this section or that are the result of conformity with the client should be reported, preferent in writing. If the information is communicated orally, the auditor should document the communicating by appropriate memoranda or notations in the on the job(p) papers. each report have sexd on reportable conditions should shew that a purpose of the audit was to report on the financial statements and not to provide self-ass ertion on the internal control structure. take the definition of reportable conditions. acknowledge the confinement on distribution as discussed in the previous paragraph. If no reportable conditions are found, an auditor may not act a garner stating that. such a letter may subvert users by implying a greater level of assurance about the lack of any significant deficiencies than the auditor could genuinely provide. However, an auditor may issue a letter indicating that no material weaknesses were found during the course of an audit.