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Hist 4c Term Paper

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In Blenheim Palace at Woodstock on November 30th, 1874, Winston Churchill was born.1 He grew up as the first child of Lord Randolph Churchill.2 Lord Randolph Churchill held a seat as a member of Parliament and was considered a notable politicianRead MoreWinston Churchill : The Prime Minister Of The United Kingdom Essay1393 Words   |  6 Pages Winston Churchill Amelia Kuntz Mr. Thompson Contemporary Studies December 15, 2016 Amelia Kuntz Mr. Thompson Contemporary Studies December 15, 2016 Winston Churchill Sir Winston Leonard Spencer Churchill was born on November 30th, 1874. He was known as many things in the positions he served, but he was most remembered as the Prime Minister of the United Kingdom. Winston Churchill had many successesRead MoreSir Winston Churchill : A Biography1777 Words   |  8 PagesSir Winston Spencer-Churchill: A Biography Hannah Atkins English 12 May 2015 Never, never, never give up – 1941 speech to the students of Harrow Abstract This paper explores the personal life and career of Sir Winston Spencer- Churchill (1874-1965). Soldier, member of Parliament, Prime Minister twice, husband, father, leader- all of these apply to Winston Churchill, one of the most influential men of the twentieth century, and possibly all of time. He became one of the youngest membersRead MoreWas Churchill A Competent Speaker And Diplomat?1582 Words   |  7 PagesNowadays most people consider Winston Churchill a competent speaker and diplomat, but few truly comprehend how integral his oratory and diplomacy were for the Allies to succeed in World War II. 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Movies That Capture Our Hearts - 1746 Words

There are many lines in movies that capture our hearts. Mark in â€Å"Love Actually† does not even have to speak as he stands outside the door with a sign that reads â€Å"to me you are perfect† or a number of lines from the great romantic classic Casablanca such as; â€Å"We will always have Paris†, stating that they can both hold on to the amazing time that they spent together in the past. The visual effects of movies such as Anna Karina and Water for Elephants, captures the hearts of the viewers with not only the amazing costumes and scenery, but also the love that is displayed on screen. These are the kind of movies that make us smile and capture our hearts, so easily in fact that one might not see the connection all of the above movies have. The†¦show more content†¦Adultery is a sensitive topic for many people, many have been affected by it. What actually is adultery, you might be surprised by the answer to that question. The bible is a huge source that some turn to in order to prove that adultery is wrong and, based on the that source, the individual is right, adultery is wrong, but only if the women is married. In the Old Testament adultery is not referred to as â€Å"one spouse cheating on the other†, it is simply outlined as â€Å"â€Å"If a man is found lying with the wife of another man, both of them shall die, the man who lay with the woman, and the woman. So you shall purge the evil from Israel† (Deuteronomy 22:22). This verse does not say â€Å"If one married person is found lying with someone that is not their spouse then...† it specifies that it is referring to a man lying with a married woman. Adultery was seen as a man laying with another man’s wife. Regardless of the marital status of the man that is. If the women was not married then it was not considered adultery and if she was not a virgin then there was absolutely no punishment for either. The laws were very strict back in the Old Testament days, there was a punishment for anything considered unholy or wrong, this included a law about being able to kill your child simply for being stubborn, not just killing either, but stoning. This does not seem like a list of laws that would leave out anything they deemed wrong, sleeping with an unmarried woman, regardless of the man’s marital

Quantitative Research On Empirical Methods †MyAssignmenthelp.com

Questions: 1. Apply the simple research model to the research article listed below by answering the following four questions: i) where are we now? ii) where are we going? iii) how do we get there? iv) how do we know when we have finished? 2. What challenges did you experience in undertaking this activity? Answers: The research method used in this research focuses on getting information based on the quantitative research based on empirical methods. The research in this context takes into account quantitative feedback from a data pool or sample. The human resource and themanagement of the Australian scenario relating to the employee retention shows that the HR practices use more embeddedness of the training and the employee development helps in the better retention of the employees. The HRM has a basic function of embedding the employee turnover with the with firm performance and high-performance work systems. The modern HRM strategies take into account a number of factors to improve the interaction between the employees and the employers for a better employee recruitment and retention policy which also ensures job satisfaction among the employees The implementation of the different strategies will help in the development of a number of plans for the overall training and the trainingmanagement of the different employees. In this research the importance of the different Human resource practices is taken into account and how these practices help in the overall interaction with the employees ensuring job satisfaction. in the future the role of the HR is not limited to the different talent acquisition and the employeemanagement but ensuring the overall involvement and understanding of the employee with the needs of the organization. the role of the HRM will not only be talent acquisition but their training and development to nurture them according to the needs of the organization. on the other hand, they will also make sure that the different employees have their needs and their relative hopes in terms of their environment to be fulfilled. The HRM will have a number of important of important roles from ensuring the job satisfactio n of the employees their overall communication with the management. To retain the employees on a long-term basis it is extremely important to understand by the HRM, their needs and requirements in the different fields of operations relating to the fair development of the job satisfaction among the different employees. The HRM needs to follow a number of different aspects and heed on a number of factors relating to the organizational structure and behavior along with the knowledge and fore sight of the future plans of the company. The jobs need to be appealing for the different employees and the work should be given and assigned to each employee according to their proficiency. On the other hand, they also have to make sure that the new employees are recruited and trained according to needs and the policies of the organization so that they have job satisfaction and the organization has high employee retention level. The reaching of the modern form of the successful HRM strategy can be understood with the growth of the company and when the company needs to recruit employees to diversify and expand and not recruit them to fill positions vacant due to attrition. The job satisfaction of the employees and their productivity in the organization also shows us how the different employees and their ambitions related to the company are fulfilled. The success of the Human Resource strategy also lies in the overall achievement of the organizational goals which is only possible when the people working in the organization are satisfied in every way and relate their individual growth to the achievement of the organizational objectives. The overall growth due to this cause shows how the different people relate to the organization and their willingness to loyally fork for the success of the organization which in turn is the success of the HRM strategies. 2. There are a number of problems faced in the implementation of the different plans and strategies of the Hunan resource management. There are a number of problems which the HRM faces while making sure of the overall wellbeing of the work environment. One of the most important issues to be heeded on in this context is the making sure of the needs of the different needs and the requirement of the different employees in the organization. It is extremely difficult for the HRM to understand the need of the different people in the organization. One of the most important works of the HRM is to ensure job satisfaction of the different employees along with making sure that their performance is not hampered. One of the most important job is also to ensure that the employees WANT TO WORK IN THE ORGANIZATION Motivation of the employees to ensure job satisfaction is one of the best ways to enlighten us on the success of the hr. strategies that are implemented. The HRM also faces the employees new to the organization need to alight their career goals with the needs of the organization so as to achieve the maximum output and success. Bibliography Smith, A., Oczkowski, E., Smith, C. S. (2011). To have and to hold: modelling the drivers of employee turnover and skill retention in Australian organisations.The International Journal of Human Resource Management,22(02), 395-416.

Urban Versus Rural Life free essay sample

Urban versus Rural Living Every country has its own taste, lifestyles and certain norms and standards. Every country presents two different types of culture in that very setting. There has always been a sharp distinction between urban and rural living, with each having its particular advantages and disadvantages. Both these present contrasting characters with different lifestyles and different perception of life. It has been noted that one of the contrast between leading an urban and a rural life is that in the countryside much of the time is spent finding something to do. In the city, the adverse is true. There are more things to do than there is time. Urban life is fast paced. The main reason is that city provides variety of opportunities in every discipline of life. Without any shadow of doubt urban life is dominant. Still it has the color, the flavor to mesmerize anyone who is immersed in it. We will write a custom essay sample on Urban Versus Rural Life or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Life in the cities is more sparkling, and full of life. There are many things for a suburbanite to do, but they are all in the city to which the suburb is economically attached, and so vital travel time is required to get to where they can be done. People are always infatuated to the idea of living in a city.. There are terribly increased numbers of people engaged in active pursuits, the lines between home and work life are hardly ever defined by shop whistle or time clock, and for many people, anything to do must be listed weeks in advance. There is always somewhere to go, someone to see, or something to do. Rural life on the contrary has its own essence. The country lifestyle is much better and relaxed than city lifestyle. These two different types of livings have a lot in differences; the job market, the environment and even the people are where most of these differences could be found. The job market in the country is smaller than the job markets that could be found in the cities. In the country people have their farm and even their own stores but in the cities people are mostly working for companies operated or even owned by a bigger company. Also in the country people are more open in exchanging goods and services in return for such and in the cities it is only the money that makes everything possible. Peace of mind also comes free in the country simply because there is less to worry and stress about. The environment in the country is by ar beyond comparison with the cities, there are less pollution, fewer factories and less noise in the country; where as the cities are filled with cars and factories which are the essential reasons to noise and pollution. Education is extremely important when deciding to live in rural or urban areas. In most rural areas the schools are public and only go up to the eighth grade. The students will then transfer to the nearest city/ town to attend high school. The smaller class allows the teacher to spend more one on one time with each student. In an urban setting, parents have a number of choices available for the education of their children and can often select from a long list of both public and private school districts. Urban areas also have better funded schools which allow for the students to have access to computers and up to date textbooks every year. With both areas offering different education avenues it is up to the parents to determine how they want their kids to learn. Another important factor to consider is the types of jobs that both areas offer. This is one of the drawbacks to living in a rural area. Residents do not have the best opportunity to choose from numerous employment options. One reason for this is the lack of transportation services offered in small rural areas. In conclusion, the people living the different lifestyles in both cities and the country have a huge difference. The people in the country are less stressed and more happy simply because there is less items in their mind and life to deal with and they also tend to be more friendly towards others, but the people in the city have a lots to deal with and it sometimes gets over their shoulders and this causes them to be more on their guard and sometimes hurt others.

Audit Proposal Essay Example

Audit Proposal Essay Example Audit Proposal Essay Audit Proposal Essay Audit Proposal Waleska Wojciak University of Phoenix April 5, 2010 Introduction Control procedures are important in the efficient operation of an accounting information system (AIS). Organizations have audits to ensure procedures are functioning properly and there is no need for additional controls. This research of internal, external, financial, risk assessment, and information technology audits will examine and ensure that internal controls have been correctly placed and properly functioning. Kudler Fine Foods can use audits for their systemsâ„ ¢ processes, as they involve information technology (Bergranoff, Nancy (2008)). Types of audits Internal or external audit concerns employee adherence to company policies, procedures, and development of internal controls. Audits on information technology involve the evaluation of the computerâ„ ¢s role in achieving audit and control objectives. These audits encompass the components of the computer-based AIS: people, procedures, hardware, data communications, software, and databases. They are broad in scope and include auditing for fraud and ensuring that employees are not copying software programs. The four types of information technology (IT) audits are: Attestation, Findings and Recommendations, SAS 70 Audit, and SAS 94 Audit. The three types of IT audits that will be used at Kudler Fine Foods will be Attestation, SAS 94, and Financial Audit. IT auditors can use the Attestation and Financial Audits for accounts payable, accounts receivable, and payroll as they confirm that numbers on the financial statements are correct, internal procedures are compliant with COSO, and check sales contracts with third parties. For the inventory and payroll departments the SAS 94 Audit can be used as it helps auditors gain an understanding of how recurring and nonrecurring journal entries are initiated, entered, and processed through the companies information system and the IT components evaluated are: physical and environment review, system administration review, application software review, network security review, business continuity review, and data integrity review (Bergranoff, Nancy (2008). Attestation Attestation audits provide assurance for which the client is responsible, such as verifying that internal controls are effectively using the standards of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The auditor will perform an examination, review, or agreed-upon the procedure (AUP); provide a written report often called Report to Management based on the findings. Typically, AUP is a negative assurance report in which the auditor states what it was done, what was found or lack of and provides feedback to the user of the report. Standards for Attestation Engagements (SSAE 10) specifically identify COSO as suitable criteria. Commission agreement reviews is another type of attest procedures in which the auditor verify that a clients commission agreement is being properly accounted for and it includes the review of contracts between clients and third party. WebTrust engagement objective is to evaluate a companys website according to AICPA/CICA standards. Sy sTrust engagements evaluate the reliability of the companys business information. Financial projections include financial statement forecast and proforma financial information. Auditors are only involved to the extent the auditor needs to use special software to perform projections (Bagranoff, Nancy (2008). SAS 94 Audit A SAS 94 Audit is performed by an auditor when a company undergoes a financial audit; requires the auditor to consider the effect of the companyâ„ ¢s information technology on its assessment of control risk. Specifically, when a company has a significant amount of transactions processed electronically that the auditor cannot restrict detention risk to an acceptable level by performing only substantive tests. This audit requires the auditor to consider how a clientâ„ ¢s IT processes affects internal control, evidential matter, and the assessment of control risk; gain an understanding of how transactions are initiated, entered, and processed during the clients information system. The SAS 94 Audit helps auditors gain an understanding of how recurring and nonrecurring journal entries are initiated, entered, and processed through the companys information system. SAS 94 applies to most companies undergoing an audit in which both the financial and IT components are evaluated and invol ves: physical and environment review, system administration review, application software review, network security review, business continuity review, and data integrity review. Financial Statement Audits In the audit of financial statements, the auditors ensures that the preparation of financial statements are in conformity with general accepted accounting principles (GAAP) or a comprehensive basis other than GAAP. The main objective of the risk assessment audit approach is to review the system control procedures to evaluate the risks associated with any control weaknesses to the integrity of the accounting data in the financial reports. This approach provides auditors with a good understanding of the errors and irregularities that can occur in a companyâ„ ¢s AIS environment, related risks and exposure, and ensure that the cost of control procedures do not outweigh their value. The risks relevant to financial reporting include external and internal events that may affect adversely the entityâ„ ¢s ability to initiate, record, process, and report financial data. Risks can arise or change because of circumstances such as the following: changes in operating systems, new personnel, new or revamped information systems, and rapid growth. To avoid these risks systems and programs may include controls related to the corresponding assertions for significant accounts or may be critical to the effective functioning of manual controls that depend on information technology (IT) (AU Section 319) (Bergranoff, Nancy (2008)). How audits will be conducted Regardless the types of audit, auditors use a defined life cycle, which is called the IT Audit Life Cycle. This cycle provides the basic procedures for any audit to be conducted. To conduct an audit certain standards have to be abide and taken into consideration. These standards include the Statements of Auditing Standards, the IS Audit Standards, Guidelines, and Procedures of the Information Systems Audit and Control Association (ISACA), the AICPAâ„ ¢s Statement on Standards for Attestation Engagements (SSAE), the International Auditing Standards of the international Federation of Accountants (IFAC), and the ISACAâ„ ¢s Control Objectives for Information and Related Technology (Cobit) (Hunton, Bryant, and Bagranoff, 2004). While understanding and following each standard, auditor use the Audit Life Cycle as a guideline, which steps include: strategic planning, risk assessment, preparing the audit program, gathering audit evidence, forming conclusions based on the evidence obtain ed, preparing the audit opinion, and following up (Hunton, Bryant, Bagranoff, (2004)). The Audit Life Cycle Planning. The first step of the Audit Life Cycle entails planning the audit project. Auditors have to determining what the risks are, familiarizing themselves with the audit client and the clientâ„ ¢s environment, and laying out a plan for conducting the audit. This involves defining who will staff the audit and how the audit will generally be conducted. ISACA Standard 050.010, Audit Planning, states: The information systems auditor is to plan the information systems audit work to address the audit objectives and to comply with applicable professional auditing standards (Hunton, Bryant, Bagranoff, (2004)). When planning the project, an auditor must also define the scope and control objectives, set materiality, and determine if company wants to outsource to a third party. According to Hunton, Bryant, Bagranoff, the scope of the audit determines the nature and extent of testing to be performed in the audit (2004). Setting the level of materiality is also done within the planning s tage. The level of materiality establishes the scale auditors use to gauge the importance of exceptions. Generally, materiality is represented as the percentage of total sales or total assets. Risk Assessment, or What Can Go Wrong. According to Hunton, Bryant, Bagranoff, auditors use a risk-based audit approach to conduct an audit. This assessment entails asking the question of What can go wrong Auditors focus on determining what the critical support processes are for a given audit process (Hunton, Bryant, Bagranoff, 2004). This enables auditor clearly to identify the controls that should be in place to safeguard the integrity of the process under an audit. The risk-based approach involves the client, the industry and environment in which the client operates, and the nature of the clients business processes (Hunton, Bryant, Bagranoff, (2004)). Hunton, Bryant, and Bagranoff state that without a thorough understanding, the auditor may fail correctly to identify the critical business processes and corresponding internal controls that he should evaluate (2004). Materiality also plays an important part in risk assessment because if a control is absent, [then] how material i s that control (Hunton, Bryant, Bagranoff, (2004)). Auditors may not test minor processes for control, after that the benefits will not outweigh the value. The Audit Program. The audit program includes the several components: the audit scope, objectives, procedures, and administrative details, such as planning and reporting (Hunton, Bryant, Bagranoff, (2004)). This program should document the workpapers because it serves as a template for the work to be performed. After the audit is completed, the audit program provides documentation as to who performed individual audit procedures and references to the workpapers where the results of each test and audit step can be viewed (2004). The Audit Program enables the audit to be tracked from planning to report. Auditors can use the template to distinctively define the audit projects scope, objectives, procedures, and administrative details. Gathering Evidence. Gathering evidential matter is the essential part of the audit. It provides the foundation for the audit opinion. According to Hunton, Bryant, Bagranoff, the ISACA Guideline 060.020.030 identifies several types of evidence (2004). Auditors can use the following but not limited to, as field work evidence: Observed processes and existence of physical items such as computer operations or data backup procedures, documentary evidence such as program change logs, system access logs, and authorization tables, and representations such as client-provided flowcharts, narratives, and written policies and procedures (Hunton, Bryant, Bagranoff, 2004). Auditors may request more information from the client if sufficient evidence is not retrieved to satisfy a given objective. If the auditor cannot obtain the sufficient evidence, he/she must give consideration of the materiality of the evidence and the effect on the scope of the audit (Hunton, Bryant, Bagranoff, (2004)). Auditor must realize that not all evidence is created equal. Forming Conclusions. After all the audit evidence is gathered, it is the auditorâ„ ¢s job to evaluate the evidence and form conclusions about whether the audit objectives were met and the sufficient (Hunton, Bryant, Bagranoff, (2004)). This conclusion is based on the procedures performed in arriving at an audit opinion. The auditor should also identify reportable conditions, which are any situation that comes to the attention of the auditor that represents a substantial control weakness (Hunton, Bryant, Bagranoff, 2004). The auditor conclusions will never be astonished to management personnel because auditors are to bring any anomalies to the attention of management when they are discovered. The auditorâ„ ¢s top priority is to identify to management any substantial weaknesses in internal control with material misstatements in the financial statements. The Audit Opinion. No standard audit report, just as it is no standard audit program. ISACA Guideline 070.010.010 provides guidance for items to be included in the audit report. The audit report may include, but no limited to items as: the name of the organization audited, title, signature, date, statement of the objectives of the audit and whether the audit met these objectives, and scope of the audit, including the functional audit area, the audit period covered and the information systems, applications or processing environments auditedâ„ ¢ (Hunton, Bryant, Bagranoff, (2004)).These items will enable the audit opinion to be thorough and conclusive for a follow-up. Following Up. The final stage of the Audit Life Cycle is follow-up. According to Hunton, Bryant, Bagranoff, after the auditor communicates audit results to the client and delivers the audit opinion to the client, the auditor will make provisions to follow-up with the client on any reportable conditions or deficiencies the audit uncovered during the course of the audit (2004). It may take longer for the client to reconcile when there are deficiencies, but auditor and client will agree on the extent and timing of the follow-up procedure during the exit interview. The follow-up may take the form of the following: a telephone call to management and subsequent documentation of the conversation, or the auditor may schedule additional audit procedures to satisfy all parties that management has corrected a material internal control weakness. Each of these six steps enables the auditor to conduct an effective audit. Events that might prevent reliance on auditing through computer IT auditing around the computer involves arriving at an audit opinion through examining and evaluating managements internal controls and them the input and output controls only for application systems. This may be cost effective to audit around the computer when IT systems are simple, clear audit trail exists, and high reliance is placed on user internal controls. Auditing through the computer is costly because you are reviewing the processing logic and internal controls that exist within the system, the records produced by the system, perform compliance test of the computer controls, and perform substantive test of account balances. By auditing through the computer auditors have the power to test an application control system more effectively. The objectives of application controls are to ensure completeness and accuracy of accounting records and the validity of entries made resulting from both manual and programmed processing. Challenges of working through the computer system cou ld be lack of visible evidence and systematic errors, lack of internal controls, lack of the availability of accurate data, and the length of time it is retained in a readily usable form. General controls are developed, maintained and operated, and which are therefore applicable to all of the applications. If there is a lack of general controls within a system, then the auditor can perform test data, integrated test facility, and a parallel simulation to contribute to the assurance of a specific general control because the application controls and the general controls are inter-related. Summation An auditing proposal consists of specific guidelines required to complete an Information System (IS) Audit. By conducting specific audits for each of the processing programs, Kudler Fine Foods can appropriately change any internal or external control issue that can create inaccurate data, untimely data and evaluate the risk associated with running the newly implemented computer automated systems. References AU Section 319. (2007). Consideration of Internal Control in a Financial Statement audit. Retrieved from: Bergranoff, Nancy. (2008). Information technology auditing. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Bergranoff, Nancy. (2008). Computer controls for organizations and accounting information Systems. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Bergranoff, Nancy. (2008). Core concepts of accounting information systems. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Hunton, J. A., Bryant, S. M., Bagranoff, N. A. (2004). Core concepts of information technology auditing. New York: Wiley Sons. Retrieved from https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx