Of personality, perception and attitude Essay Example for Free

Of character, recognition and disposition Essay All references material has been refered to from the books the University of Wales online library. Some other web source cited is with the authorization of the module guide. | NA| Are the references in the content in the best possible configuration as showed in the â€Å"Guidelines to Writing Assignments†| Yes| Declaration: All material written in this task is my own and I have not utilized any material, substance or data of others asserting them to be mine. Any place materials have been utilized, legitimate reference has been done in the content. I am completely mindful of the standards and guidelines administering counterfeiting. Ought to anytime of time my work be suspected/examined and built up to have been appropriated, I am mindful of the results. I have perused the Student’s Handbook in detail. ___________________ Signature of the studentDate: 24-08-2010 Introduction This task is managing the Development of character, recognitions and mentality. This will assist with seeing how the utilizes and clients figuring, that encourages us to settle on right choice and to build up our business. Likewise by this we can make our character and demeanor in the correct manner. Dissecting a contextual analysis of â€Å"Sayyed’s† is additionally included for examining and talking about his character and demeanor in his specific lifetime. Clarified the pertinence of qualities and convictions in Organizational life and furthermore if the qualities/convictions can be changed is additionally remembered for this examination. Mentalities in Organizational Life The significance of demeanor of the people in an association is colossal. A human asset chief must have the option to distinguish, sort and shape perspectives quite far. The workers originate from various social and money related foundations. Regardless of whether two individuals have a place with a similar family, there can be a major distinction between their mentalities. The manner in which an individual plays out an errand may contrast as per the kind of demeanor he has. What is disposition? As a matter of first importance, let us attempt to comprehend the significance of mentality in an individual’s individual life. A mentality implies a constructive or a contrary assessment of some article †a thing, an individual, a spot or a domain. An individual can be undecided towards an item by having both a negative and inspirational mentality. It is absolutely upto the person to choose what his demeanor towards life should. There is additionally scope for change in mentalities. The correct kind of learning at an early age can prompt colossal changes in mentalities. For an individual to be fruitful in his own and open life he ought to embrace the most adjusted disposition: positive at the opportune time and negative at others. In an association as well, the employee’s disposition is significant. Contrasted with one’s individual life, a worker needs to associate with numerous different representatives to accomplish an authoritative objective. In the event that, for instance, a worker who works in a café has a negative demeanor towards selling caffeinated drinks and keeping in mind that others are firmly strong of it, he may have pointless aftermath with them. Mentalities can be changed utilizing two instruments: Education and Experience. The premise of this announcement is that our perspectives depend on a ‘belief’. We shape our convictions over the span of our lives and we may become one-sided against something because of this conviction. Examination recommends that perspectives can be changed by managing and adjusting conduct. On the off chance that representatives of an association are made to over and over welcome their clients with a grin, the workers may to be sure imagine that being cordial with clients is significant. Through training, representatives can be cautioned of their negative mentalities and the correct perspectives to be followed in a circumstance. Workers can likewise be furnished with disposition changing involvement in which they can think in another and positive manner. The reality about an authoritative life is that, there are rules which are set down in an association which must be followed. Under such a situation, a worker will put forth an unmistakable attempt to change his demeanor at some point or another, rather than enduring results. On account of Sayyed, it is very clear how his mentalities towards specific items like his folks and training took a circling turn because of different occasions throughout his life. He was a lot of joined to his mom at an exceptionally youthful age. Be that as it may, his inability to overcome clinical passageway in Poona, sent him spiraling into a circumstance of unresponsiveness and self mocking. He began loathing his folks for not having cash to get him a seat in a clinical school. He began battling with them and began requesting cash unendingly. He needed to escape from reality that lone he was to be accused for his disappointment. His disposition towards training too experienced numerous progressions because of different disappointments and frustrations throughout everyday life. He was presented to an alternate climate when his dad improved occupation in Poona. In spite of the fact that their family could bear the cost of little extravagances like films in the end of the week, his dad constrained him to examine. Sayyed intentionally quit concentrating in counter to his dad. Further on, his awful presentation in his S. S. C. Tests drove in breaking his inner self, and for quite a while he had a uninterested disposition towards training. Significance of Values in an Organization Compared to mentalities, values are somewhat more steady. It is something we secure at an extremely youthful age and we go to convey it on all through the remainder of our lives. It is typically something instructed to us by our folks, our seniors, our educators, our otherworldly pioneers or some significant involvement with life. Qualities may relate to fellowship, helping other people, difficult work, trustworthiness, protection of cash, neighborliness and so on. All our everyday choices are focused on our qualities and convictions. Our perspectives are likewise formed by our qualities and convictions. What precisely are our qualities and for what reason would they say they are so noteworthy in an association? Qualities are standards, gauges, or characteristics you think about beneficial or alluring. Qualities will differ significantly from individual to individual since they rely upon one’s individual judgment. They are the establishment of quite a bit of our psycho-social cosmetics. Why we act the manner in which we do, why we talk the manner in which we do and why we respond the manner in which we do is all dependant on our qualities. Our connections, our decisions, our practices are totally formed by these qualities. Despite the fact that these are undetectable to us, these still influence each part of our life. An association also has a lot of qualities, which are typically a conspicuous piece in its promoting or publicizing content. At the outside, these qualities may appear to be selfless, yet truly the association may divert these qualities over and over for individual advantage. Indeed, even at a littler level, which is at the degree of a representative, values guarantee a significant job. It chooses how the representative functions, takes choices and measures achievement. Hierarchical qualities build up norms of conduct, which serve to energize or debilitate certain practices. At the end of the day hierarchical qualities help individuals to recognize needs at working environment. Explicitly stating the qualities is significant and progressively significant is to make basic comprehension of the qualities in the association. Pioneers should unmistakably convey why the worth is significant for accomplishment of objectives. The philosophy explanation plainly explains organization’s duty towards every one of the partner. In Sayyed’s case, we might have the option to a center arrangement of qualities that has helped him settle on decisions and take choice in his life. A ton of his choices and his general viewpoint depended on a little occurrence in his youth, the one about the Californian grapes. This episode drove him to comprehend the significance of difficult work. This likewise made him offer need to being effective and celebrated. It caused him to feel that heading off to the US was significant for a man’s achievement. His definitive focus on an all-inclusive time of his life was to go to the US, however he never made it. He never perceived the play of karma or chance in his life. A great deal of occurrences happened not because of his own doing. Neglecting to perceive this, he accused himself and the individuals around him for the results. Swimming in the failure, he never made an endeavor to revaluate his life or to remain back again. Be that as it may, the youth estimations of difficult work and achievement were constantly covered in his mind. These qualities jumped up when he joined for B. Sc, thusly in the wake of confronting a disappointment in Poona. He got his confirmation in XLRI, however was dismissed affirmation in UCLA, California. At that point, he had increased some passionate development to comprehend this was a huge achievement and not a disappointment. Different Theory of Personality The more we comprehend about character, the better ready to judge what rouses individuals and our self. The more we comprehend about our own character and that of others, the better ready to acknowledge how others see you, and how they respond to your own character and style. Utilized properly, psychometrics and character tests can be colossally advantageous in improving information on self and others inspirations, qualities, shortcomings, favored reasoning and working styles, and furthermore qualities and favored styles for interchanges, learning, the board, being overseen, and group working. The capacity to adjust or bring into play distinctive individual styles in light of various circumstances is ostensibly the most impressive ability that anybody can have. Understanding character models, for example, the Four Temperaments is in this way of direct assistance in accomplishing such close to home mindfulness and flexibility. Understanding character causes you perceive conduct and type in others and yourself. Perceiving conduct is an undeniable pre-imperative for adjusting conduct in yourself, and in helping other people to adjust as well. The Four Temperaments; otherwise called the Four Humors, is que

Summary Essay Example | Topics and Well Written Essays - 500 words - 14

Synopsis - Essay Example into standard America be that as it may, accomplishment of the said combination involved the engaging and opposition of WASP America’s separation and partialities. The historical backdrop of Italian migration to America gives a setting to understanding the motivation behind why they beginning involved the lower level of the European ethnic movement gatherings. Simply expressed, Italian movement to the United States didn't start decisively until the late nineteenth century, enduring to the mid twentieth, making this one of the remainder of the European ethnic gatherings to move to this nation. As both late settlers and, obviously, Catholics, they stood apart from standard, White Anglo-Saxon Protestant, America. Italian settlers didn't just stand apart in view of their strict connection or their late appearance to America but since of their relationship with sorted out wrongdoing. The linkage, genuine and not accepted, between driving individuals from the Italian American people group and the Sicilian mafia, and their transplantation of the Sicilian sorted out wrongdoing model to the United States, fuelled standard America’s preferences towards Italian outsiders. Seen of as either Mafioso or insignificant crooks, they were consigned to the base of the social chain of command and effectively banished from open office, a critical number of instructive foundations and even social clubs. By the third era, notwithstanding, preferences had disintegrated. The Italian American people group had step by step embedded itself into standard America through the selection of the center culture. The third generation’s clear Americanism fundamentally encouraged this group’s incorporation and their expanding accomplishment at upward social versatility cemented their status as Americans who happened to be of Italian plummet, rather than Italian Americans. Right now, this ethnic gathering remains at or over the national normal to the extent that the entirety of salary, training and occupation are concerned. Similarly as with the Italians, the Jews are late

Harvard Social Enterprise Conference

Harvard Social Enterprise Conference The Social Enterprise Conference brings together top leaders, practitioners, and students passionate about social enterprise. In our 17th year, the conference’s content focused on the untold truths of Social Enterprise and challenge participants to dare to take the steps necessary to make a difference. One of the great things about being at one of the top universities in the world is being right next to another one of the top universities in the world. The conference took place on Saturday, March 5th at the Harvard Kennedy School and Sunday, March 6th at Harvard Business School, neither of which Ive ever been to before. I really wanted to go but I had a pset due on Saturday and plans to hang out with friends Friday. So I stayed up Friday night watching Pineapple Express with a fraternity brother, then worked for six hours, finished by 8am, slept for three hours, woke up, had a nice cup of coffee, called up my friends inviting them to join me at Harvard that day, turned my MIT hat inside out, and made my way up to conference. AT MIT, they say you have to pick only two between academics, sleep, and social life, but I was damn sure going to squeeze in all three.   The Harvard Social Enterprise Conference had attendees and sponsors from all over the world. It was an honor to be able to attend and meet amazing people who shared such a strong desire to have a positive impact in the world. Aldrich Hall, part of the Harvard Business School and the location of some of the panels on the second day of the conference. This is a study hall inside of Spangler Hall. A study hall. I dont know how people could study in a place like this. Id be too distracted gawking around at the chandeliers, the mahogony floors, the fancy rugs, the leather chairs, and the exquisite atmosphere. Rich Corinthian leather. At the Untapped Talent: Breaking Down Barriers to Employment panel. Afterwards I got to talk to one of the panelists, Jordyn Lexton, founder of Drive Change, locally sourced food trucks that hire, teach, and empower formerly incarcerated youth. I shared the story of our jalapeño bacon mac and cheese  campaign  my friends and I did a few months ago and Jordyn was extremely impressed at how far weve come and how far we plan to go. Back to the Future: Impact Investing. Another panel on the second day of the conference expaling impact investments, investments into companies made with the intention to generate a measurable social or environmental impact alongside a financial return. These panels were great, but the real stealer of the show came towards the end of the first day during a virtual reality demo, where I watched an eight-minute virtual reality film called Inside Impact: East Africa. The film is part of the Clinton Global Initiative and documents President Clinton and Chelsea Clintons trip to East Africa in spring 2015 and how the Clinton Global Intitiative is changing lives and empowering communities.   I put on the glasses and just like that, I was teleported to Bill Clintons office, where he was briefing me on the initiative. I listened to him at first, but soon I became distracted and started spinning around on my chair and looking outside his office window. Suddenly I found myself in downtown Nairobi, Kenya, in the middle of the day. I was sitting behind a merchants table at a marketplace as I looked around, noticing the skyscrapers and the busy traffic around me. Then I was teleported to Kibera, the largest slum in Africa, but only a short distance away from Nairobi. I was sitting on the railroad tracks overlooking the slums. I could practically feel the heat wave over me and hear the mosquitos buzzing around. I then sat in a classroom at the Farasi Lane School back in Nairobi. A teacher trained by the Discovery Learning Alliance (DLA) was teaching her students about malaria prevention. I listened to the class, how it was taught, and how the kids answered the questions. Image courtesy of the Clinton Global Initiative. With the virtual reality headset I could see the classroom and even look directly behind me to the kids sitting in the back seats. Afterwards, I met with a Solar Sister Entrepreneur in rural Karatu, Tanzania. A solar panel on her roof charges a generator and provides her house with power, but she also sells solar-powered lights, cookstoves, and other goods. Then I attended the Starkey Foundations public hearing aid fitting in one of the neighborhoods. I watched a little boy regain his hearing and react to the snapping of his moms fingers and her subsequent tears of joy after the hearing aid was put into his ear. After the experience ended, I took off my googles and was back in the basement of the Harvard Kennedy School, speechless. I travelled halfway around the world and experienced the lives of six different people in eight minutes. The experience connected me a lot more with the communities in Nairobi, Kibera, and Karatu, and I see so much potential for how virtual reality could bring us closer in the future. I decided right then and there I was going to get a virtual reality headset for myself to start messing around and developing for it. I stood up, walked over to the table, put the goggles down, pulled out my phone, went on Amazon.com, and bought myself a Samsung Gear VR. If you guys want to get involved as well, I suggest buying a pair or getting the much cheaper Google Cardboard, which works with any phone, or even just finding a virtual reality group near you. Theres tons of virtual reality Facebook and Meetup groups you can join.

A Study On The Psychosocial Functioning Of Married Adults

A study on the Psychosocial functioning of married adults in one year sobriety attending Alcoholic Anonymous meeting in Chennai Background Alcoholism has a wide range of consequences encompassing the individual, family, community and society at large. Statistics show that 21% of Indian adult men and 2% of Indian women consume alcohol. The percentage of the drinking population aged less than 21 years has increased from 2% to more than 14% in the past 15 years, according to studies in the southern state of Kerala by Alcohol and Drugs Information Centre India, a non-governmental organization (NGO). Alarmingly, the study found that the â€Å"average age of initiation† had dropped from 19 years to 13 years in the past two decades. Thus alcoholism†¦show more content†¦Alcoholic Anonymous was created in 1935 as a self help group for individuals in alcohol recovery to maintain sobriety through its emphasis on spirituality, social support and its progressive 12 steps [4]. Today more people turn to AA to recover from alcohol addiction than any other program and a worldwide membership estimated over 2,000,000 in 15 0 countries (Alcoholic Anonymous, 2006). One of the frequently cited aspects of attending an Alcoholic Anonymous group is enhancing social support [5]. Correlational meta-analyses of AA effectiveness studies concluded that AA participation was linked to positive drinking outcomes and modestly related to better psychological health, social functioning, employment situation and legal situation [6]. According to Moos et al (2001), patients with substance use disorders who attend more Alcoholic Anonymous meetings had better outcome. Multiple studies indicate that regular attendance and involvement in the 12-step programs of Alcoholic Anonymous groups is associated with greater abstinence rates and increased social support and social network [7]. Though there is lucidity in relationship between social functioning and participation in AA program, limited resources are available establishing the fact that participation in AA program would enhance one’s psychosocial functioning [5]. Hence this study aims to establish such a relationship and to study the psychosocial functioning of married

How Long Do Mood Rings Last

Mood rings change color in response to temperature, which is supposed to reflect your mood. Eventually, a mood ring will turn black and stop responding. Normal Lifespan Its reasonable to expect your mood ring to last a couple of years. Some mood rings last around five years. Few mood rings from the 1970s have survived with functioning stones to the present day. Water, Temperature Mood rings are notoriously susceptible to water damage. Most meet their end when water seeps into the stone of the ring and disrupts the liquid crystals, causing the jewel to become unresponsive or turn black. Mood rings also may be damaged by exposure to high temperatures. And trying to resize a mood ring may damage it. Leaving the mood ring in a hot location, such as the dashboard of a car, also may irreparably damage the stone. You can extend the life of your mood ring by removing it when your hands might get wet and by storing it at normal room temperature when you are not wearing it.

Foundation and Empire 23. The Ruins Of Trantor Free Essays

The location of an objective upon the great world of Trantor presents a problem unique in the Galaxy. There are no continents or oceans to locate from a thousand miles distance. There are no rivers, lakes, and islands to catch sight of through the cloud rifts. We will write a custom essay sample on Foundation and Empire 23. The Ruins Of Trantor or any similar topic only for you Order Now The metal-covered world was – had been – one colossal city, and only the old Imperial palace could be identified readily from outer space by a stranger. The Bayta circled the world at almost air-car height in repeated painful search. From polar regions, where the icy coating of the metal spires were somber evidence of the breakdown or neglect of the weather-conditioning machinery, they worked southwards. Occasionally they could experiment with the correlations -(or presumable correlations)- between what they saw and what the inadequate map obtained at Neotrantor showed. But it was unmistakable when it came. The gap in the metal coat of the planet was fifty miles. The unusual greenery spread over hundreds of square miles, inclosing the mighty grace of the ancient Imperial residences. The Bayta hovered and slowly oriented itself. There were only the huge supercauseways to guide them. Long straight arrows on the map, smooth, gleaming ribbons there below them. What the map indicated to be the University area was reached by dead reckoning, and upon the flat area of what once must have been a busy landing-field, the ship lowered itself. It was only as they submerged into the welter of metal that the smooth beauty apparent from the air dissolved into the broken, twisted near-wreckage that had been left in the wake of the Sack. Spires were truncated, smooth walls gouted and twisted, and just for an instant there was the glimpse of a shaven area of earth – perhaps several hundred acres in extent – dark and plowed. Lee Senter waited as the ship settled downward cautiously. It was a strange ship, not from Neotrantor, and inwardly he sighed. Strange ships and confused dealings with the men of outer space could mean the end of the short days of peace, a return to the old grandiose times of death and battle. Senter was leader of the group; the old books were in his charge and he had read of those old days. He did not want them. Perhaps ten minutes spent themselves as the strange ship came down to nestle upon the flatness, but long memories telescoped themselves in that time. There was first the great farm of his childhood – that remained in his mind merely as busy crowds of people. Then there was the trek of the young families to new lands. He was ten, then; an only child, puzzled, and frightened. Then the new buildings; the great metal slabs to be uprooted and tom aside; the exposed soil to be turned, and freshened, and invigorated; neighboring buildings to be tom down and leveled; others to be transformed to living quarters. There were crops to be grown and harvested; peaceful relations with neighboring farms to be established- There was growth and expansion, and the quiet efficiency of self-rule. There was the coming of a new generation of hard, little youngsters born to the soil. There was the great day when he was chosen leader of the Group and for the first time since his eighteenth birthday he did not shave and saw the first stubble of his Leader’s Beard appear. And now the Galaxy might intrude and put an end to the brief idyll of isolation- The ship landed. He watched wordlessly as the port opened. Four emerged, cautious and watchful. There were three men, varied, old, young, thin and beaked. And a woman striding among them like an equal. His hand left the two glassy black tufts of his beard as he stepped forward. He gave the universal gesture of peace. Both hands were before him; hard, calloused palms upward. The young man approached two steps and duplicated the gesture. â€Å"I come in peace.† The accent was strange, but the words were understandable, and welcome. He replied, deeply, â€Å"In peace be it. You are welcome to the hospitality of the Group. Are you hungry? You shall eat. Are you thirsty? You shall drink.† Slowly, the reply came, â€Å"We thank you for your kindness, and shall bear good report of your Group when we return to our world.† A queer answer, but good. Behind him, the men of the Group were smiling, and from the recesses of the surrounding structures, the women emerged. In his own quarters, he removed the locked, mirror-walled box from its hidden place, and offered each of the guests the long, plump cigars that were reserved for great occasions. Before the woman, he hesitated. She had taken a seat among the men. The strangers evidently allowed, even expected, such effrontery. Stiffly, he offered the box. She accepted one with a smile, and drew in its aromatic smoke, with all the relish one could expect. Lee Senter repressed a scandalized emotion. The stiff conversation, in advance of the meal, touched politely upon the subject of fanning on Trantor. It was the old man who asked, â€Å"What about hydroponics? Surely, for such a world as Trantor, hydroponics would be the answer.† Senter shook his head slowly. He felt uncertain. His knowledge was the unfamiliar matter of the books he had read, â€Å"Artificial fanning in chemicals, I think? No, not on Trantor. This hydroponics requires a world of industy – for instance, a great chemical industry. And in war or disaster, when industry breaks down, the people starve. Nor can all foods be grown artificially. Some lose their food value. The soil is cheaper, still better – always more dependable.† â€Å"And your food supply is sufficient?† â€Å"Sufficient; perhaps monotonous. We have fowl that supply eggs, and milk-yielders for our dairy products – but our meat supply rests upon our foreign trade.† â€Å"Trade.† The young man seemed roused to sudden interest. â€Å"You trade then. But what do you export?† â€Å"Metal,† was the curt answer. â€Å"Look for yourself. We have an infinite supply, ready processed. They come from Neotrantor with ships, demolish an indicated area-increasing our growing space – and leave us in exchange meat, canned fruit, food concentrates, farm machinery and so on. They carry off the metal and both sides profit.† They feasted on bread and cheese, and a vegetable stew that was unreservedly delicious. It was over the dessert of frosted fruit, the only imported item on the menu, that, for the first time, the Outlanders became other than mere guests. The young man produced a map of Trantor. Calmly, Lee Senter studied it. He listened – and said gravely, â€Å"The University Grounds are a static area. We farmers do not grow crops on it. We do not, by preference, even enter it. It is one of our few relics of another time we would keep undisturbed. â€Å" â€Å"We are seekers after knowledge. We would disturb nothing. Our ship would be our hostage.† The old man offered this – eagerly, feverishly. â€Å"I can take you there then,† said Senter. That night the strangers slept, and that night Lee Senter sent a message to Neotrantor. How to cite Foundation and Empire 23. The Ruins Of Trantor, Essay examples

Substantive Procedure

Question: Discuss about the Substantive Procedure. Answer: As we all know that the substantive procedure mainly aims to determine the substantive procedure for the detection of material misstatements at the level of assertion. It would involve various tasks such as test of details of the transaction, balances, disclosures as well as the substantive procedures. In regard to the wages and salaries- In order to carry out the substantive procedure which would provide sufficient appropriate evidence in regard to the accuracy in respect of the account balance (ACCA,2016) It is required to perform the same in total taking under consideration total payroll which will involves all account joiners as well as leavers and also any rise in the pay. Also it is required to compare the same with the earlier period and of required discuss the significant change with those charged with the governance or the management. Taking into consideration sample employees, it is required to recalculate both the gross net pay as well as must reconcile the same to verify the accuracy with the payroll records maintained by them After recalculations of the deduction as per law must be done so as to determine that the deduction have been corrected calculated for the year within the payroll expenses. In addition, it is also required to analyze that wages salaries which have been recognized in the accounting period must relate to that period only. Also any prepaid as well as accrued expenses have been accounted correctly at financial statements. It is required that salaries wages have been correctly allocates in production activities and general and administrative expense as per the category (CAT,2016). 2. Electricity- In regard to the substantive procedure for the verification of electricity it is essential to conduct confirmation procedure since the same is relevant in order to determine the accuracy while confirmation it is required by the auditor to obtain confirmation from third party or reconcile the amount represented by the entity with the bills sent by the authority in regard to the electricity an must in accordance with the PCAOB (Auditing tools, 2016). Also there must be proper record in regard to meeting reading so as to have proper control over the expense, auditor must review the register and analyze the fluctuations , if there is materiality in the fluctuation must discuss the same as well as reason for the same (ACCA,2016). 3. Repair and Maintenance- In order to carry out the substantive procedure for the repair and maintenance, it would be necessary to Inquiry- it refers to seeking the required information from the person having knowledge whether in financial or may be non financial roles within or outside the company. In addition to the other audit procedure, inquiry can be carrying out thought the audit of the company. However, it has also seen that the inquiry for company personnel only would not be able to provide sufficient appropriate evidence so as to reduce the risk to low level or also to support ant conclusion in regard to the control effectiveness. Hence, it is required by the auditor to conduct or examine the documentation in resects of the same to indicate that the procedure has been performed. In accordance with the Auditing standard 11 which refer as Consideration of Materiality in planning and performing the audit it clearly prescribes that the responsibility of the auditor in order to determine the tolerable misstatement at the discloser or account level (Ey,2016). It states that at the time of conducting sampling for the class of transaction, it is required by the auditor to determine mistaken which are tolerable in respect of the population to be sampled with the purpose to design the appropriate sample plan. In the stated case, audit assistant conducted test of control for 50 transactions which were resulting provided three errors which are tolerable /hence it implies that since the tolerable mistaken in regard to the population sampled has been less than the tolerable mistaken. Hence, as a result it allow for the possibility which prescribes that the identified result would not cause the financial statement of the company to be misstated Conclusion by the audit assistant is correct. It has been provided that an amount can be recognized as liability only when it meets the criteria as follow Liability means the present obligation and has been resulted or arises because of the past event and as a result company is requires an outflow from the enterprises as per IASB. It is clear from the above that obligation arises for the company only on the basis of the past event, in the stated case company has recognized an amount as accounts payable against which goods and services have not been received till the date of audit hence it cannot be shown as accounts payable. In order to recognize the liability, it must meet the following criteria The outflow of resources is probable The value can be measured significantly in relation to the liability (Auditing tools,2016) Although it is also provided that if an obligation seems to meet the criteria of the liability but not recognition, the same can be shown as contingent liability. In the given case, the transaction not meet the criteria for liability hence it cannot be shown as even contingent liability since the good have not received yet. (2)(b) In the given case where it states that there is total error of $ 206,702 which constitute 4% in regard to the overall balance have not been material since it is less than the materiality level which has been set by the audit. Even though the risk is 4% but there must be requirement to carry on the further work or perform activities to identify the reason for the misstatement. It can be said that extensive search must be carry on for the recoded liabilities which will involves examining of the supporting documents (Auditing tools,2016) So, the conclusion by the audit assistant that accounts payable have been stated fairly is somewhat questionable. References Accounting-simplified.com. (2016).Assertions in the Audit of Financial Statements. [online] Available at: https://accounting-simplified.com/audit/introduction/audit-assertions.html#sthash.E7zBhDwo.dpuf [Accessed 2 Jun. 2016]. CAT, F. and In, L. (2016).Wages Substantive Audit Procedures . [online] Opentuition.com. Available at: https://opentuition.com/topic/wages-substantive-audit-procedures/ [Accessed 2 Jun. 2016]. Ey.com. (2016).Sampling substantive procedures. [online] Available at: https://www.ey.com/publication/vwluassetsdld/pcaob_practicealertauditingrevenue_9september2014/$file/pcaob_practicealertauditingrevenue_9september2014.pdf?OpenElement [Accessed 2 Jun. 2016]. https://www.accaglobal.com, A. (2016).The audit of wages | Students | ACCA | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/the-audit-of-wages.html [Accessed 2 Jun. 2016]. www.accaglobal.com. (2016).Accounts payable. [online] Available at: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/exampapers/uk/f8uk-2013-dec-a.pdf [Accessed 2 Jun. 2016].

Diary Of Dispair Essays - Therapy, Today, Small Source Of Comfort

Diary Of Dispair A Diary of Despair A Chronicle of Heroin Abuse As Seen through the Eyes Of a Mother Jennifer Bernstein Drug Use and Abuse Professor Santucci 4/26/99 Dear Diary, I think back, and I smile at the little girl I used to have, all pigtails and lace. I can still hear her laughter echoing through the hallways of our home; see her swinging on the swing set in our backyard, her long curly blonde hair, full of pink ribbons, sailing behind her like a pool of melted gold. When the sun hit her face, she just glowed, her green eyes sparkling, her red cheeks, full, lush and alive. What happened to that little girl? Where the hell did I go wrong?!? Why am I sitting in a cold empty room, where she used to laugh and play, clinging to a teddy bear she tossed away years ago, wondering where she is tonight? OH GOD, just bring her home safe, Im begging you. Dear Diary, Today I found money, along with my credit card, missing from my purse (Beschner p.51). I also woke up missing a daughter. I can only imagine where she is now. I dont understand!! Its like shes like the girl in The Exorcist, she seems possessed, but by what, I dont know! Just last week we had ourselves a girls day out. We treated ourselves to makeovers, had lunch, bought new outfits, even caught a matinee movie!! We had a great day; she was my little girl again. But now, I find myself alone again, wondering, worrying, and praying (Gustafson p.45-46). If only I knew what was going on. I know adolescence is a time of turmoil and rebellion, but this all doesnt seem normal. She disappears for days, DAYS!! And when she finally comes home, its an all out battle. I threaten her, I scream at her, I plead with her, only to have the door slammed in my face! Im nearly at my wits end. I wish her father was still here, I need help. I cant go through this alone. Im scared. Dear Diary, I dont know who she is anymore. I fear the little girl I once knew is gone forever now, never to be seen again. This person is unrecognizable to me. She went from being an honor-roll student to dropping out of high school. Shes emaciated, her clothes (if you want to call them that, they look like rags to me) hang on her; she looks like she hasnt bathed in weeks. Her face, once full of joy and hope, is emotionless now. When I do see her, she only has angry words for me, before stealing some of my money and storming out of the house (Gustafson p.48-49). I want to reach out to her, but I just dont know how. I fear the worst. I dont want to admit what my heart already knows. Dear Diary, My worst fears have finally been confirmed. I found a needle in her drawer. I confronted her. My hands are shaking as I write this. GOD how could this happen to my little girl!?!?! WHY It didnt go well. She admitted it. She looked straight into my eyes, with a cold harsh stare I barely recognized (but somewhere, deep down in that gaze, I saw her, the child I once knew) and said Yeah, Im using. Theres nothing you can do about it, and then walked away (Gustafson, p57-56). I stood frozen. I felt my soul ripped from my body. I feel as though Ive lost her forever. Dear Diary, Its been about a month since I saw her last, the day I found the needle. I have no idea where she is. If I knew who her friends are, Id call them, but shes been so elusive and secretive (Gustafson, p52) during the past year, I have no idea who they may be. Who ever they are, they probably got her into all of this. How could I have let this get so out of control? Looking back, I should have seen this coming; I should have recognized the signs (Gustafson p.86). I could have stopped this. NO! Stop it!! I cant do this to myself. The past is the past and yes, mistakes were made, but the damage

Morgan Freeman essays

Morgan Freeman essays Morgan Freeman is a wild card actor. He usually plays the roll of the guy that thinks things out more than was thought possible by the other characters. Born in 1937 Morgan Freeman had a difficult childhood moving from place to place and was encouraged to act to stay out of trouble. Freeman has done quite a few movies many of which have been big hits which leaves great impressions on the viewers and bring them back to see more. His character always thinks about things in different ways then everyone else and he leaves the viewers trying to do the same. The movies he does usually have a plot line that jumps around keeping the viewer on the edge of their seat. Morgan Freeman has given the movie industry an unpredictable actor that can change the movie numerous times and keep the viewer glued to the screen the whole time. Morgan Freeman was also nominated for 3 Academy Awards for The Shawshank Redemption, Street Smarts and Driving Miss Daisy. Morgan Freeman was born June1, 1937, in Memphis, Tennessee, to Morgan and Mayme Freeman. As a child Morgan moved a lot. He lived with his grandmother for 4 years until she died he moved back with his parents in Chicago and after only six months his mother left her husband and took Morgan back to Greenwood, Mississippi, but didnt stay for long. They continued to move about threw out his childhood. He wont speak much about it, but Morgan was in a gang for a short time, but got out by having many school activities to tend to. To stay out of mischief Morgan was encouraged to act in school plays. One time he pulled a chair out from under a girl ha liked in class, but instead of getting in trouble, his teacher offered him a part in a school play, which he won state championship prize for best actor. He didnt take acting serious at this time and after high school he joined the Air Force in 1955. Morgans first big acting role was in the childre...

Case 5.1 MERCK ACQUISITION OF MEDCO Research Paper

Case 5.1 MERCK ACQUISITION OF MEDCO - Research Paper Example avings, whereby a company paying higher taxes because of high income can acquire another firm with accumulated losses, which after the acquisition will reduce the overall taxable income and tax liability. The other advantage of acquisition is that it allows the company to achieve short term growth. The target would benefit from the predator since, in most cases, predators are well-established companies; thus fasten the growth of the target (Finkelstein, 2010). Asset backing is another merit behind the acquisition. For instance, Merck would benefit from the well-established database set up by Medco and would allow Merck to achieve its objectives by using these valuable resources, which would be acquired from the target company Medco. Therefore, the decision to buy Medco Containment Services by Merck, and Company should be driven by the above factors. One of the major forces driving the acquisition of Medco Containment Services by Merck and Company is the growth in the managed health care, which has been contracted by the managed health care organization to Medco Containment Services. Managed health care is a new phenomenon in the health care industry and the health expert (Kolassa & Greg, 2012) predicts that by the end of the current century, at least 90% of the Americans will have the cost of their drugs included in some managed health care plan. Besides, at least 60% of all the outpatient medicine will be able to be purchased by the managed health care programs (Merck and Company Inc., 2002). Therefore, the planned acquisition of Medco Containment Services by Merck and Company would be timely since it would allow the predator to benefit from these lucrative business deals being enjoyed by the Medco Containment Services. As such, a substantial beneficial synergy would be created since Merck and Company is the manufacturer of dr ugs and Medco Containment Services manages the insurance claims, hence will encourage patients to utilize cheap generic substitute drugs

Application of constructivism theory in French Mali intervention Essay

Application of constructivism theory in French Mali intervention - Essay Example Mali faced some civil conflict since January 2012. Northern region of the country, Azawad, majorly occupied by the Islamic believers have been fighting for independence from the Malian government. The rebellious troops, dubbed The National Movement for the Liberation of the Azawad (MNLA) fought the government to liberate Azawad and make it for Tuereg people, and three months later, the troop had taken over the region. The conflict sparked the coup of President Amadou Toure, and another troop dubbed CNRDR took over the nation before suspending the national constitution. Mali became unstable and the rebels took charge of major Malian cities. MNLA was supported by several Islamic militias, and after the MNLA conquer; Islamic laws were introduced in the Northern region of Mali. Later the Islamic and MLNA developed some conflicts. The government sought help from foreign nations to resolve the insecurity and instability in the country, and by January 2013, French military launched some ope rations against the Islamic militias. The operation was successful, since the Malian military took over from the Islamic militia a month later. History indicate that The French military took active role in the fight against the Islamic troops but trained the Malian military on advanced and effective war and defensive tactics, until they took over. The French Military applied the constructivism theory, also called learning theory to train the Malian military. This work is about the application of the constructivism theory in training the Malian troops by the French facilitators and boosting Malian national security. Mali’s national security was compromised when some Islamic rebellious troops launched several attacks in the Northern Mali in 2012 (Cole-Turner, 2001). The French being the former colonial master of Mali were the first to rescue the situation since the country would have turned into a hostile war zone. The first mission was to train the Malian national defensive te am on the application of modern military technologies to fight the religious militia. Constructivism Theory The theory implies that humans apply newly learned knowledge together with prior experience to undertake any duty or make effective decisions. It comes from the word ‘constructs’ which means a special kind of filters in the human body system which carry certain knowledge and tend to change human reality from a certain state of confusion to some kind of order. The constructivism theory has some ties with cognitive as well as biological human systems. The theory is applied in several fields of learning. For instance, it helps pass or grasp some knowledge in experiments, discovery learning, as well as project and task based trainings. This work is about the application of the constructivism theory in training the Malian troops by the French facilitators and boosting Malian national security. Mali’s national security was compromised when some Islamic rebellious troops launched several attacks in the Northern Mali in 2012 (Cole-Turner, 2001). The French being the former colonial master of Mali were the first to rescue the situation since the country would have turned into a hostile war zone. The first mission was to train the Malian national defensive team on the application of modern military technologies to fight the religious militia. The Constructivism theory was first applied in the early 20th century with some neuroscientists who believed that the main role of education is to increase societal knowledge. Experimental learning was encouraged since it tends to provide a practical platform to enable the learner add such knowledge to those learnt in theoretical class (Schein, 2011). The theory was to boost three basic elements of education namely thinking, reflection, as well explorations. The neurosurgeons lament that the theory was developed in certain sequences until it could be proved and applied in the society (Witte, 2007). Some

The Significance Of Social Work Social Work Essay

The Significance Of Social Work Social Work Essay The purpose of this essay clarifies ethics and values and how fundamental they are within social work practice. How relevant they are in modern day practice in addition raises concerns regards to professionals and personal values and ethics. Highlights serious case reviews and how they link into legislation and policies, and the difficulties with anti- oppression and anti- discrimination in relation to welfare benefit cuts and the economic climate. This assay highlights the BASW and HPCC code of ethics Macmillan (2010) what are ethics? Ethics are somebodies beliefs, principles and morals that are important to them and propose a set of standards and values Oko 2010)) values are the theory and how you value what is good and influence our decision Ethics are the principle in which way we act. Theory behind Professional ethics are led by set of guidelines and processes that adhere to standards of code and ethics are implemented. Maynard A Becket (2005) believes Values are used in many forms, for example it could be financially personal or cultural in relation to faith and other religions. Values determined what we view as high priority and remain significant to your beliefs G. Reamer (2006) suggest Social work values and ethics have developed significantly over the past few decades, acknowledging the importance of professional and personal values and ethics in relation to practice. During the 1960 values and ethic became core values of social work with growing interest towards diverse and complex issues. The National Association of Social Workers implementing a code of ethics.1970 saw a dramatic change in other professions such as nurses health and criminal justice on applying ethics to practice. Joyce E (2009) attitudes towards contemporary psychoanalysts practice and social work have changed in relation to ethics and value, an appreciation of cultural heritage are taken on board and therapy has been brought into the 21st century. Improvements in working together with social work have been accomplished. Banks S ( also believes ethics and values have developed considerably and gain greater recognition with a global interest from various countries adopting the idea with new countries accepting social work has a profession however some countries are a little slower in moving forward but nevertheless taking on board and introducing ethics and values to practice. There is more opportunity than before to access literature and books in regards to ethics and values which makes it more obtainable, however equally feels there doesnt appear to be a great deal of information regarding ethics in relation to politics and anti-oppressive social work even though they are very much attached. .Domineli L(2002).Anti-oppression can be seen in many forms and links into social work practice and values and ethics. Policies and legislation usually play a big part in welfare reforms for example cutting down on benefits and welfare system; this clearly impacts on the poor marginalizing social exclusion. Individuals can often feel that they are a burden on society, especially people who are in receipt of benefits. The government can use destructive language aimed at the unemployed as well as influential through the media or public speeches their portrayed as scroungers and unworthy to society. This form of oppression needs to be addressed and challenged. Social workers are expected to stand up for human rights and promote equality.Gray.M,at et l (2012) believes Social workers are led by legislation and political dilemmas . Legislation and welfare reforms have impacted on public spending cuts which are taking place by the coalition government. Inequality happens when the government makes cuts to the youth services, and various other organizations and local communities, it divides the poor from rich and wealthy, this could be seen as injustice, grounds for oppression between individuals and social groups. Social worker will need the skill and knowledge to underpin the vital importance of identifying their personal values from professional values in order to avoid poor practice and mistreatment. Forming opinions and concluding judgments based on your own assumptions and personal beliefs subsequently understanding values and ethics is imperative. According to Benchin, A., Brown,(2000) Values are encompassed in our daily life and a set of beliefs that originate from different background with expectations and ideas formed from the persons perspective, this can impact on the way we react or behave to various situation therefore, recognizing personal beliefs and remaining open minded and respecting people as individuals will help develop your practice and achieve a better outcome for the service user. However Macmillan (2010) believes in relation to practicality social workers struggle over moral dilemmas all the time and are led by regulation, making decision can be exceptionally difficult Maynard, A Beckett.,(2005) believes Indeed at times it may be difficult not to be subjective and base your own beliefs and values on decision making, as this is what makes us what we are. As a professional you may have suffered a similar problem to the service user, this could influence your decision in deciding what is best for the service user therefore affect your practice blurring the boundaries. In this particular case the social worker may fail to overlook the service users needs. There is no room for judgmental practice in social work. Social workers should be professional and remain impartial to determine whats ethically right. It is important to disregard your own values and beliefs to enable social worker to practice appropriately nonetheless when it comes to the service user needs other factors should to be taken on board in the terms of their ethnicity as the service user may have afro hair or religious beliefs therefore the social worker has to respect the individual. Human Right Committee January (2012) BASW believe British Association of social work is fundamental document that highlights the code of practice and strongly advises how social workers should practice. It refers to ethics and values as the main topic and hugely emphasizes the necessities for social work to represent the codes of practice. Due to the nature of the social work role it raises concerns regarding ethical issues that may well occur for a social worker, the code of ethics and values clearly states the importance of implementing ethics and values as a fundamental part of social work in order to promote and empower service users nevertheless social workers have a duty of care and in some circumstances have no choice but to restrict someones freedom. Social workers are also faced with inadequate resources which impact on their duties .Higman, P (2006) it may be argued that the BASW is a set of standards in relation to confidentiality nevertheless conflicting as remaining comp letely confidential can be difficult for instance there is easy access through the internet and admission to statuary meetings. It is almost impossible to remain confidential due the nature of working in partnership and multiagency teams. Information sharing is important when legal obligations are in place in the terms of safe guarding issues nonetheless service user should to be informed at all times. According to Health Care Professionals council (2012) HCPC is very prescriptive generic document in which it regulates Social workers and health profession; it has the same guidelines as BASW regards to ethics and values in addition it provides guidance on how social worker should behave appropriately and questions professional conduct outside of work which suggests integrity as large part to play in all aspect of a social works life. Macmillan p (2010) believes Social workers struggle with moral dilemmas all the time with in their career, making decisions that are led by regulations and putting it into practice can be extremely difficult. Pattison,Roisin pill.(2004) states social worker should be accountable for their actions in many cases social workers have overacted and placed children in care without any evidence unfortunately failed to this in the Victoria cimbers case. Victoria died a tragic death in the hands of her great aunt Marie Kouao and partner Carl manning this, was damming report led by Lord Lamming. Victoria was let down by the police, several local authorities and health professionals. Ethics and values are apparent throughout Victoria case, assumptions were made towards Victorias ethnicity and cultural heritage highlights the dangers of overriding personal views and religious beliefs. The department of Health Lord lamming Report p116 within the report concluded a catalogue of errors. Social workers complained of lack of supervision and during supervision the social worker alleged the manager discussed her own personal problems and talk about god unfolding her religious beliefs which irritated the soc ial worker therefore found it incredibly difficult to discuss important and difficult cases often failing to complete supervision consequently prioritizing personal and religious beliefs. supervision is imperative to social work. . .

IELTS Syllabus Design Essay

1. Introduction The attached English for academic purpose (EAP) syllabus is designed for an IELTS preparation course, which particularly focuses on the listening test. The reasons behind this choice are that IELTS preparation course is very popular in China, and to be a specialist on teaching IELTS listening aligns with the author’s career plan. All learners are male and female Chinese student aged between 18 and 25, who seek tertiary education in English-speaking countries. Additionally, all of them are in the intermediate level, and they wish to get a good grade in the listening test. This will be a five-week teaching, and three hours per week with a different unit. Additionally, it will be used in a hypothetical class in a private language school, and the approximate number of students for each class is 25. In the following parts, the author will first give the definition of syllabus, and the importance and necessity of undertaking needs analysis. Then there will be a demonstration of the attached syllabus design, which include the justification of the selected types of syllabuses and the choice of the selection and grading of content. At last, a conclusion will be given to summarise the key points in this essay. 2. The definition of syllabus Basically, a syllabus is a specification of what is to be included in a language course; and it concerns the selection of items to be learnt and the grading of those items into an appropriate sequence (Jordan, 2003; Hamer, 2002). Additionally, Nunan (1988) defines syllabus to a broad and a narrow approach. In a broad view, the syllabus and methodology should be together, because the difficulty of distinguishing content and tasks with the development of communicative language teaching (CLT). Whereas, a narrow view considers distinguishing syllabus design and methodology: syllabus design essentially focuses on the selection and grading of content, while methodology is more about the selection of learning tasks and activities (Nunan, 1988). Linking to the attached syllabus, because listening is regarded as a receptive skill, and it requires few activities than productive skills, such as writing and speaking (Hyland, 2006). Hence, the attached syllabus is designed under the narrow view, and it is orientated with the selection and grading of content. 3. Needs analysis The term ‘analysis of needs’ first appears in a published survey report of language teaching by Michael West in 1926 (West, 1994). However, there was little attention given to the needs analysis in the following decades. The reason could be the traditional belief of basing curricula on language structures rather than on individual learner needs at that time (Richards and Rodgers, 1986). With the development of language teaching, the term ‘need analysis’ was re-raised by the Council of Europe Modern Language Projects group in the 1970s, and needs analysis is recognised as the starting point for devising syllabuses, courses, martials and the kind of teaching and learning that takes place (Strevens, 1977; Coffey, 1984; Fatihi, 2003). Similarly, Jordan (2003) also suggests that designing a syllabus should involve examining needs analyses and establishing goals. In the meanwhile, the concept of learners’ needs becomes more broader, which refers not only to the language knowledge and skills that for certain target situation purposes, but also refers to necessities, lacks, wants, desires, motivations, constraints and requirements, which could be linguistic, affective, material or institutional (Hutchinson and Waters, 1987; Allwright, 1982). According to Brown (1995:36), needs analysis is defined as â€Å"the systematic collection and analysis of all subjective and objective information necessary to define and validate defensible curriculum purposes that satisfy the language learning requirements of students within the context of particular institutions that influence the learning and teaching situation†. And there are several fundamental questions need to consider when conducting a needs analysis. As Jordan (2003) suggests and further summarises in the Figure 1, they are: * Why is the analysis being undertaken? (E.g. to determine the type of syllabus and content) * Whose needs are to be analysed? (E.g. the learners’; the teachers’; the sponsors’) * Who performs the analysis? (E.g. sponsor; teacher; student) * What is to be analysed? (E.g. target situation; present situation; deficiencies) * How is the analysis to be conducted? (E.g. questionnaires; tests) * When is the analysis to be undertaken? (E.g. before the EAP course) * Where is the EAP course to be held? (E.g. the learners’ own country) Figure 1. Needs analysis: summary Source: Jordan (2003), Chapter 2, pp. 29. The significance of conducting a needs analysis is that it is a device to know the learners’ necessities, needs and lacks, which directly determines the type of syllabus and content, as well as the appropriateness and effectiveness of the course (Fatihi, 2003). Also it is a process for identifying the instructional objectives in a valid curriculum, in order to facilitate the learning for language learners (Jordan, 2003). However, there are also some limitations of needs analysis, which include 1) the complicity of converting needs into goals since â€Å"an assessment of individual needs could result in multiple course objectives† (Dubin and Olshtain, 1986: 102); 2) the lack of an effective needs analysis procedure, as most needs analysis procedures fail to solve the leap between needs analysis and materials development (West, 1994); 3) the validity and reliability of the instruments used in a needs analysis and the results obtained (Van Hest and Oud-de Glas, 1990). Despite those limitations, it is still worth doing needs analysis because some studies have showed that it can be beneficial for the development of curriculum (Bosher & Smalkowski, 2002; Chaudron et al., 2005). 4. Demonstrating syllabus design 4.1 Selecting syllabus types There are various types of syllabus design that have been used over the last few decades (Yalden, 1987). Generally, a number of different types of syllabus can be subsumed under two broad headings; namely, the product-oriented syllabus which focuses on the end result, and the process-oriented syllabus which focuses on the means to an end (Nunan, 1988). The various types syllabus under these two broad headings have been listed in the Figure 2. Additionally, a skills-based syllabus that is based on one or more of the four traditional language skills is highlighted in Jordan (2003). It seems that this type of syllabus is on the half way between product syllabuses and process syllabuses as suggested by Robinson (1991). Furthermore, another independent syllabus is lexical syllabus which was initially done by the work of COBUILD since 1980; and it is on the basis of vocabulary and lexis (Lewis, 1993; Harmer, 2002).

Importance of selected accounting and related courses as preparation for a management accounting career Essay

The heart of the global economy is undergoing a tremendous growth, which has created favorable conditions for professional development accounting career paths.. The present job market is faced with competition and education in a given career choice broadens opportunities. There are numerous types of jobs for individuals to pursuit in the field of accounting with specific requirements for career ranks and particular career clusters. Previously, educators and parents have played a significant role in assisting students choose career paths perceived to be related to economic development and overall economic-driving career path. Career clusters demand similar fundamental education and training, skills and knowledge, and career pathways. Also, accounting career, just like other fields offers the professionals the opportunity to rise along the career ladder from entry level to senior most level.Accounting is the study of the procedure used by a business to track expenses, income, assets, a nd liabilities over time and at the same time adhering to reporting standards. Accounting career deals with the reporting, recording, and analysis of the financial transactions of a business. While many people think that accounting is a complex career, it is not much about subtracting and adding of numbers, yet about comprehending what those numbers mean and demonstrating the ability to apply and communicate the numbers in an approach that benefits of a business organization. Essentially, accounting revolves around the preparation and analysis of financial statements, which significantly evaluates the success or failures of the company. Accountants act as middle-men between the decision-makers and business activities. As such, they record data from transactions and translate it into a meaning and useful information useful to the management, stockholder, customers, employees, government agencies and creditors. See more:  First Poem for You Essay Accounting Career Cluster                Accounting clusters in accounting involve providing analysis and interpretation of financial records in order to prepare financial documents for regulatory authorities. The job clusters in accounting include tax advisor, auditor, budget analyst, accountant, and actuary. Clusters in accounting encompass career pathways that record, classify, analyze, summarize, and communicate a business’ financial information for management decision-making. Public Accountants               Individuals in public accounting are employed by public accounting firms. They offer a range of accounting activities from financial analysis, statement preparation, private businesses, public firms, non-profit entities and government agencies. Most public accountants are certified public accountants. The most common requirement is a CPA certification, yet there are some other accountings certificates as well, including certified fraud examiner, certified management accountant, and enrolled agents for those specializing in tax. The entry level of a public accountant is a bachelor degree in accounting or finance and proficiency in Microsoft Office applications. A mid-level public accountant must have a CPA certification an advanced degree like an MBA with a focus in accounting or MAcc is useful (Birrer, 2009). Senior level public accountant requires all the mid-level entry requirements with an MBA, or a MAcc is recommended. Financial Accountant                These are accounting individuals that prepares the financial statements based on the general ledgers besides participating in significant financial decisions involving M & A, long-term and financial projections. Financial accountants, Birrer (2009) explains, are concerned with how the performance of a company is represented by outside party, loss and cash flow to managers and shareholders. Professionals in financial accounting career path follow the Generally Accepted Accounting Principles set by Financial Accounting Standards Board (Birrer, 2009). The requirements of an entry level a Bachelor of Arts, Bachelor of Science or Bachelor of business administration. Furthermore, knowledge of bookkeeping, accounting software, accounts payable and receivable. A CPA certification is mandatory for any accountant working for a public company registered with Securities and Exchange Commission. The senior level, however, requires a bachelor in accounting degree or financ e or a graduate degree in finance such as MBA. Career paths for financial accountants include staff accountant, bookkeeping, accountant, financial accountant, financial controller, and chief financial officer at a senior level. Management Accountants                  These are individuals employed by public or private companies to support their goals by performing tasks such as budgeting, asset management, cost management, and performance evaluation. Management accountants develop their career to become budget analysts that are responsible for developing and managing financial plans of an organization. There is also a cost accountant profession that works with consulting, corporations or accounting firms in retail and manufacturing sectors. Management accountants, another career path, involve participation in decisions about capital budgeting, business analysis, and shaping business strategy within a company. Management accountants require a bachelor’s degree in accounting or finance and strong technology skills, particularly, in Microsoft Excel (Ankers, 2007). Career LadderPublic Accountant                  According to Institute for Career Research, (2006) reports that the entry level of a public accountant is defined by the types of roles, requirements and job description of pubic accounts. An entry level is a staff accountant, tax personal, or a junior auditor at an accountant firm. Rising through the ranks, the middle level of a public accountant is a senior associate/accountant or tax or a manager for the audit in an accounting firm. The highest accounting rank of a public accountant career path is a senior partner/partner or director of a firm also, a certified public accountant in private practice and a corporate accounting executive or a CFO in a private company. In the senior level, executive accounting oversees audits; tax, drives strategy and business developed and manage client relationships. CPA in private practice, however, works with clients on tax issues, audits or budget analysis. Finally, a CFO conducts senior level management accountant re sponsibilities. Financial Accountant                   The entry level of a financial accountant is a bookkeeper, accountant or a staff accountant for individuals with bachelor’s degree in arts, science or BA. Along the ranks, there is a financial accountant, senior financial analyst and a senior accountant for individuals with all entry level requirements. Besides, strong communications and analytical skills are necessary. The professionals must also demonstrate knowledge of financial regulation. The top most financial accountant career paths include financial director, chief financial officer and a financial controller. These positions require all mid-level entry requirements alongside excellent managerial and interpersonal skills, high standards of accuracy and integrity and a bachelor degree in accounting or finance with MBA desirable (Institute for Career Research, 2006).Management accountants’ entry level becomes staff accountants, junior internal auditor, cost accountant, and a tax accou ntant. Along the ranks, the professionals become accounting managers, senior internal auditor, and a senior accountant. Moreover, the senior-most level is a controller, CFO, director of finance or accounting. While the entry level requires a bachelors’ degree, along the ranks, a senior most position in management accountants requires solid management skills, track record of leadership and excellence in the field and knowledge of the organization and accounting principles of United States. Conclusion                  Discussing career clusters and ladder is such an interesting assignment to establish a solid career path. Accounting professionals are tasked with responsibilities in various career paths and different job ladders. In overall, the accounting field requires professionals to achieve a bachelors’ degree in accounting or finance alongside special skill and knowledge such as communication, computer software, accuracy, integrity, management skills and overall accounting principles. References Ankers, R. G. (2007). Opportunities in an accounting career. New York: Educational Books Division of Universal Pub and Distributing Corp. Birrer, G. E. (2009). Importance of selected accounting and related courses as preparation for a management accounting career. Ann Arbor, Mich: University Microfilms Institute for Career Research. (2006). Career as a certified public accountant: CPA : crunching the numbers and advising businesses and individuals on how to manage their financial affairs. Chicago: Institute for Career Research. Source document

Alternative Energy And The Use Of Fossil Fuels Essay

.DOC .PDF AuthorLastName2 Alternative Energy and the Use of Fossil Fuels The role of energy in human life dates back to as far as the ages of civilization where ancient people needed fire not only for comfort but also for cooking (Michaelides 1). In the modern digital world, everyone has his or her uses of energy with other similar uses all of which affects the life of everyone. Notably, there is the production and use of energy in varying forms like in automobiles, airplanes, and manufacturing plants. Conversely, with the global trend in need for a sustainable earth, the shift from environmentally unhealthy energy sources has led to the public call for alternative energy sources (IEA 9). The transition to alternative energy sources aims at conserving the natural resources as well as protecting the environment. The energy sources include fossil fuels, the wind, geothermal, hydropower, solar and nuclear power applied in various uses modern life operations locally and internationally (Brkić 36 and Wadud et al. 18). However, although there is a globalized rise in the use of fossil fuels, the environmental and climatic implications calls for the shift to alternative energy sources. Through the analysis of alternative and fossil fuels, the essay provides an elaborate explanation useful in the maintenance of a sustainable world. The global application of alternative energy bases on the need to ensure the protection of the environment as well as natural resources.Show MoreRelatedAlternative Energy Can Effectively Replace Fossil Fuels1227 Words   |  5 Pages Alternative Energy Can Effectively Replace Fossil Fuels In the U.S. alone, carbon dioxide emission levels have risen thirty percent since 2005. 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