Ethnicity, Race and Culture Austria Free Essays

Paper Topic I: Ethnicity, Race and Culture: Austria is certainly not a major nation; it’s positioned on 115th spot in absolute zone and 92nd in complete populace. Yet, not very far in the past the Austrian-Hungarian Empire was one of the â€Å"big players† before the finish of the nineteenth century in Europe. That Empire has been a blend of a wide range of and firmly fluctuating societies and ethnicities, which stays as one reason why it most likely self-destructed and got isolated into various countries. We will compose a custom exposition test on Ethnicity, Race and Culture: Austria or then again any comparative subject just for you Request Now So what is it now, that makes an Austrian an Austrian and for what reason is he such a great amount of not quite the same as someone from Hungary, Czech Republic or Germany; this is the fundamental subject of this article. The initial segment of the paper will give a short review of what ethnicity, race and culture when all is said in done represents. Therefor I will give a short presentation about these points and attempt to clarify how they are utilized today. Later on, my concentration and the primary piece of this work will remember angles for which Austrian Culture impacts individuals (in Austria and when all is said in done) and attempt to discover answers to the inquiry: â€Å"What is ordinarily or explicit for the Austrian culture and the national character? â€Å" To make this article somewhat more interesting, I will isolate the fundamental part into two sections. The main will comprise of highlights which I see from being an Austrian resident; the subsequent part will endeavor to give a sign of highlights that grabbed the eye of individuals who were not conceived or brought up in Austria. Before I start with my significant composition, initial a short account about the Austrian lingo, which is, let us state, a marker for Austria’s culture and race: â€Å"The Austrian tongue is about as lovely in light of the fact that the discussion safe changes between extravagance and getting a hold of oneself to and fro play. It therefore permits an essential abundance of right anticipating temper. † This short statement from the German writer and artist Christian Morgenstern gives effectively exact and supportive â€Å"informations† about culture in Austria. To comprehend what the creator was attempting to state with this statement you need to value the momentous hole that lies in the middle of Austrian and German culture. Despite the fact that the vast majority on the planet (on the off chance that they even know where Austria is found! ) consider Austrian Culture as a fundamentally the same as the German culture, which may be not even so distant from reality however without a doubt, there are significant and important contrasts. One of them is that Austrians can be anticipated with the modifiers â€Å"cozy†, â€Å"comfy† and â€Å"unhurried† contrasted with the descriptive words Germans are famous for on the planet, for example, â€Å"detailed†, â€Å"precise† and â€Å"hardworking†. From my perspective it hushes up option to state that a major piece of the Austrian Culture lies some place in the middle of, and that is the thing that Christian Morgenstern was attempting to state with his statement. Be that as it may, before I dive excessively deep, let us start from the earliest starting point: What is culture? All things considered, this isn't a simple inquiry to answer in light of the fact that there are different definitions for this word. I will state here two unique meanings of culture. Geert Hofstede characterized an exceptionally regular arrangement of models for universal societies. For him culture â€Å"is the aggregate programming of the human brain that recognizes the individuals from on human gathering from those of another. Culture in this sense is an arrangement of on the whole held qualities. † (Hofstede 1990, p. 20) Whereas Edgar Schein, who was thought of truly outstanding and instructive books on authoritative culture, characterizes culture â€Å"as the more profound degree of essential suppositions and convictions that are shared by individuals from an association that work unknowingly and characterize in a fundamental 'underestimated? style an organization’s perspective on itself and its condition. † (Schein 1994, p. 7) From these two definitions it is as of now very clear that culture has particularly to do with gatherings. An essential need of gatherings is the capacity to convey, both at a shallow level (for which standard language to a great extent does the trick) and furthermore at a more profound degree of significance. At this more profound level, words, activities and things can get loaded up with unique and explicit importance for the gathering, for example, bunch explicit language and language, ceremonies for welcome, gatherings and other gathering procedures and to wrap things up craftsmanship and relics that represent and help the gathering to remember their history (cf. Schein 1994, p. 24;25). What's more, Austria has a long history with a rich convention. Austria’s land area at the junction of Europe decided its recorded multiethnic cosmetics. As Austria is contained with nine territories and flanked by eight nations with their own particular societies, the individuals of every area will in general be unique. Encircled by such a significant number of different societies, Austria has regularly been exposed to social â€Å"invasions†, which are the wellspring of the distinctions among the regions. Another wellspring of the assorted variety is the Alps, which spread 62 percent of the nation. The differentiations additionally happened in light of the fact that various gatherings settled in Austria. Notwithstanding the Celts, Romans, Hungarians, and Germanic gatherings, numerous gatherings from focal Europe showed up during the Middle Ages. Presently we have characterized Austria’s states of culture and its legacy. Let us move to the following significant subject: â€Å"National Identity†. As per the Stanford Encyclopedia of Philosophy, personality is characterized as â€Å"those characteristics that make you one of a kind as an individual and not quite the same as others† or â€Å"the way you see or characterize yourself†. Personality can subsequently be viewed as the situating of the â€Å"self† instead of the â€Å"others†. This idea alludes to individual instead of to aggregate character and might be controlled by the sex just as the regional, social, social, strict, ethnic, phonetic and national personality (cf. Smith 1991, p. 15). Going past individual personality to aggregate character and moving toward the idea of national personality, the definition gets progressively unpredictable. It isn't tied in with recognizing a solitary individual, yet about identifying attributes of an entire focus of populace. In another methodology, the subsequent build, the country can be characterized as â€Å"an broad total of people, so firmly connected with one another by basic plummet, language, or history, as to frame an unmistakable race or individuals, typically composed as a different political state and possessing a clear territory† (The Oxford English Dictionary 1933, p. 30). So now we have all around characterized the terms culture and national personality and these definitions leave especially space open to look at the Austrian way of life and culture. Therefor it is hard to address addresses like â€Å"What is commonly Austrian? † without summing up too much. The battle lies in the issue, that in the event that you have experienced childhood in a spot, you see numerous things uniquely in contrast to outsiders would and, which makes the circumstance considerably increasingly confused, you don’t notice things outsiders should seriously think about odd. To me, the circumstance is somewhat simpler; I was conceived in Croatia and moved to Austria when I was 5 years of age, so I am ready to take the two sides of perception, within and the outside. My initial segment of perception about the â€Å"Austrian soul† goes before me to the rococo and catholic inheritance that, I think, goes connected at the hip with Austrian Culture and National Identity. This implies Austrian culture is firmly impacted by an extravagant, Catholic custom that is genuinely inconspicuous regarding real strict life (just 7 percent of all Austrians go to a week by week administration, which is Western-European norm; in Poland it is 20 percent, in the United States of America 40 percent! ). In any case, the custom of solid family ties, rich design, food and dining experiences, just as festivities and functions is something I see as worried about the Catholic heritage of the nation. Convention and certain manners by which you draw in with individuals socially is exceptionally progressive and a lot stricter directed than in English talking nations. Families get huge open advantages for remaining with infants for a long time and representatives are required to make sure about a mother? s (or father? s, however that is still unprecedented in Austria) work for a long time. This leads legitimately to the following forming factor in Austria, the communist custom. The communist convention of the nation is for the most part dependent on the changes of the1970ies. Training is pretty much liberated from elementary school to college (when a moderate government began charging around 700 Euros in expenses for every year, there were numerous shows all over Austria). Medicinal services is open. Transportation, culture and expressions, libraries and other framework is intensely supported by the general population. That has huge social ramifications: Austria? s college graduates are among the most seasoned in Europe (in 2005, the normal period of accepting the principal degree was 27) and its retirement age is among the least. For quite a long while, the political pattern is to chop the social framework down and change the nation monetarily. Numerous Austrians locate the sheer idea of obligation and activity troubling, however. Austrians additionally have gained notoriety for being traditionalist and xenophobic, particularly Germans like to consider us an unfriendly, crotchety pack (which we likely could be as for Germans). The political range of Austria is in certainty moved marginally to the privilege contrasted with Germany: The German preservationists are the â€Å"rightest† party, though Austrian populists standing obviously right of the traditionalists have spearheaded populist political developments in Europe. To get th

Application letter

Being given to comprehend that there is an opening of previously mentioned post in your presumed association I might want to apply my candidature for the equivalent. I demand your great self to offer me a chance to demonstrate my capacity in your regarded association. I guarantee you that I will give my best in landing the positions achieved. My CV is encased herewith for your benevolent examination. Anticipating an ideal reaction from your end. Saying thanks to You, Yours steadfastly, Tamanna Patel To, Respected Sir/Madam, Subject: Job Application demand for the situation of â€Å"Business the executives staff I am a wannabe Management Professional, done MBA in Marketing Management from ITM [Institute for Technology Management] Deemed college, Navi Mumbai with five star. I finished my graduation in B. E (Electronics correspondence Engineering) with top notch from V. N. S. G. U. Surat. I was related for two Major Marketing venture at Pantaloon Retail India Ltd, Mumbai I would accept it as a benefit, on the off chance that I get an opportunity to connect myself with your Esteemed Organization to give better pace to my profession. As I solidly accept this would give me Immense Exposure and a right stage to get a brief look at corporate world and would assist me with improving my own aptitudes and skills. I genuinely wish to enhance the association with full commitment, my innovativeness and energy to think in an unexpected way. I would be exceptionally obliged in the event that you consider my application and give me a possibility for the equivalent. Favored area:- Surat, Mumbai, Ahmedabad Please allude to the joined Resume. Anticipating for your answer in expectation. Much obliged to you Yours really, Alok Patel MBA (Marketing), B. (E. 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( Prateek Joshi ) Jamnagar, Gujarat. 9978499784 Personal Manager HRD Respected Sir Please acknowledge this letter and other documentation as application for the situation of Manager/Sr. Specialist Mechanical. I am very amped up for the potential outcomes at your regarded association. I trust that you will see my experience as of enough enthusiasm to talk with me further in regards to this position. I encase my CV plotting my experience to date and key ability territories, which I accept are applicable to this position. I would invite the chance to talk about my application with you and anticipate get notification from you. Yours genuinely, Sawan Jasoliya Mr. Kimani wa Kimani P. o Box 616165225 Nairobi 00100 Tel: 070000000 kimani. [emailprotected] com Date The Human Resource Manager XYZA Company Ltd. P. o Box 616165225 Nairobi 00100 Tel: 070000000 Dear Sir/Madam, I am writing to apply for the †¦Ã¢â‚¬ ¦.. (position) promoted in the (Source). 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Earnestly, Full Name Date The Manager Life Live Insurance Company Uhuru Park Box 893276 †002726 Nairobi Dear Sir/Madam I am writing to enquire whether you have any positions accessible inside your association. My name is John Mtu. I have finished a (State the most noteworthy scholastic capability) and have selected to do additionally learn at (State the following best qualification)in the territory of (State the region of specialization). I am a mindful and real person. I am extremely anxious to discover work inside the (State the business) and trust I would be a significant advantage for your association. I have joined my resume for your examination. I can be reached at whenever on 070000000. I thank you for setting aside some effort to peruse my application. Yours really, John Mtu

College Essay Writing - Why This School Samples Can Help

College Essay Writing - Why This School Samples Can HelpA college essay is supposed to tell the reader something about you. It's a way for you to explain yourself and to demonstrate your knowledge. So how can you create an essay that will stand out from the crowd?First, you need to make your reader want to read on. When you send a college essay to a publication, the editor will expect that the reader will want to know more. So make sure that your writing is compelling. Make it exciting and engaging.Make your reader want to keep reading. Readers who don't want to continue reading may not be your readers. Take the time to build your research up slowly.Write in a logical and professional manner. If your college essay is going to a professional publication, it's more important that your grammar and spelling are good. This is one of the first things that editors will notice and can even cost you an opportunity to win a place with the publication.One of the most common mistakes is when stu dents write by personal experience. That's not how the writer or publisher wants their article written. Instead, they want a description of something that happened, but usually they'll do that by describing something that happened to them.You may have heard the phrase, 'write what you know.' It's another way of saying that you need to be able to write about something that you're knowledgeable about. That way you don't need to try to learn about it yourself.Instead, find personal experiences that may relate to the topic at hand. Then, use those as examples. Don't try to write about something that you're not familiar with.Try to make your college essay unique. Don't repeat facts and information that you've already researched. The editor will notice that and reject your work.

Business Group Report - Australian Hardware - Free Essay Example

Sample details Pages: 7 Words: 2025 Downloads: 1 Date added: 2017/06/26 Category Marketing Essay Did you like this example? Business Report The type of existing business of my choice is hardware firm used to work in Melbourne by the name of Australian Hardware. Its first store opened in 1921 in Sydney. It was famous for making different type of small households as well as furniture. Don’t waste time! Our writers will create an original "Business Group Report Australian Hardware" essay for you Create order After getting fame by people, the business was expanded and four new branches were opened by 1928 in just 7 years, it employed 60 permanent workers. They were mostly the friends or relatives of the one who started this business. But in 1930, there was some decline in the business and they were asked to close their three stores but somehow the situation was handled as people working there on full-time so it was hard to find jobs by all of them and they all tried to managed the business and even by 1937, two more branched were opened by the struggle of workers they got rid of great tribulation. It was again somehow affected in Second World War in 1941. But then the management of the firm started giving training to its employees and strengthened the relation between salesmen as well as done many contracts. In 1982, Australian Hardware was listed on Australian stock exchange and till now providing significant benefits to its customers. It basically makes different instrumental tools fo r construction, house wares, paints garden for those who like to feel natural. Now after describing about the background of business, ità ¢Ã¢â€š ¬Ã¢â€ž ¢s necessary to focus on the type of data it should gathered to run effectively and for following all of its tasks properly. All relevant sales trends must be reported and analyzed. Information about external environment including products of rival business will also be gathered to know about their quality of type of service they provide to customers. Annual reports of different private companies will be observed to find the way they got success. Publication as well as their online databases will be thoroughly studied to operate business effectively and economically. Nature and behavior of customers will be observed to get information what they want so that products can be developed accordingly. The data of employees will also be gathered but it will be sure that their privacy does not get compromised (Stengel, 2001). So this was a ll about the kinds of data that will be gathered. The important thing after gathering all information is that how business will get benefit from it as well as all the other data saved in their databases. It can improve the mode of doing business and knowledge in information system can help in accessing the data faster. All the right information classified can help in proper decision making as well as better service can be delivered to the customers as all the information will be in the information that can be easy to locate. Time will also be saved and continuity of business can also be improved lastly, ità ¢Ã¢â€š ¬Ã¢â€ž ¢s a cost saving method of using all the useful gathered data that helps in the efficient operation of the business (Naa.gov.au, 2014). There are some knowledge requirements of business which are necessary to be known while operating an Australian hardware. Different tasks and activities should be designed for monitoring of business which is the key requirement and without having knowledge of monitoring process; a business cannot run in right direction. Different mitigated risks must also be studies and knowledge should be gathered so that firm can handle any risks in effective manner. It is also the knowledge requirement of the business to be aware about the way business analyst work with stakeholders which involves communicating requirements how they resolve different conflicts by getting agree on a single idea. Another knowledge requirement should be about the stakeholders and project team that they both get agree on the scope of the project and way project run otherwise conflicts between them will eventually cause a loss in business. Creating a marketing business plan in a detailed and well-structured way will also give right direction and help in gaining success to a business. Information system got their vitality by handling the information from organization inputs to produce data that is valuable for dealing with operations. To b uild the data frameworks adequacy, one can either add more information to make the data more precise or utilize the data as a part of new ways (Markgraf, 2014). The information system that would be good for the business would be transaction processing system. As the name suggests, transaction processing system (TPS) are intended to process routine transactions proficiently and precisely (Riley, 2012). It meets the information accumulation, storage, handling and yielding functionalities for the major operations of a business. TPS information system gathers information from client inputs and after that produce output which is totally based on the gathered information at input side. A suitable example of TPS framework could be an online air ticket booking system. In such a system, people select their date for booking of flight and the seat they want during journey which is input, and the system looks for the available seats, evacuating those chosen by the person already which is called as processing. The system then produces a bill and a copy of the ticket that becomes. TPS information system is bases normally on real-time operations, and can help entrepreneurs take care of demand without getting extra personnel (Davoren, 2009). There are some requirements for knowledge management system such as it should be scale as it should be able to support any number of clients as well as support large database of an organization. It should be extended at anytime as per need. It should be secure and be safe from any fraudulent most importantly it should be relevant as well as timely prepared according to work being done in a firm. Now the knowledge management system suitable for our business framework would be explicit knowledge. This kind of knowledge management system is formalized and systematized, and is also called as recognize what. It is accordingly simple to recognize, store, and recover. This is the kind of knowledge most effectively taken care of by KMS, which ar e extremely successful at encouraging the storage, recovery, and change of records and writings. From a managerial viewpoint, the challenge with this knowledge system is similar data. It includes guaranteeing that individuals have entry to what they require; that essential information is stored; and that the knowledge is surveyed, upgraded, or discarded. Numerous theoreticians see this type of KMS as being less paramount. It is viewed as easier in nature and cant contain the rich experience based ability that can produce competitive advantage having lasting effects (Frost, 2010). Capacity means the different sorts and levels of assets accessible to create and keep up a group anticipation framework that can distinguish and react to group needs. Inspite of the fact that the arranging methodology itself can reinforce limit, purposeful limit building at all levels aides guarantee that effective projects are managed inside a bigger group setting, and consequently less helpless against local budgetary and political changes. Effective capacity building additionally expands an associations or groups capacity to react to changing issues with creative arrangements. Organizational development is important to construct capacity and in addition to maintain successful prevention arrangements, systems, and projects, and consequently incorporates a supportability part. Following are the factors for building an effective building capacity: Administrative structures and formal linkages: These must be assembled and reinforced so that the associations and systems in charge of the execution, incorporation, and oversight of projects have the ability to do their capacities successfully and responsively and to manage them. Linkages that facilitate collaboration among different associations additionally help manageable quality. Asset development: Satisfactory and economical financing, staffing, specialized support, and materials can help manage innovations Johnson et al. (2004). Future updates requirements including hardware software requirements for system capacity capability of business are defined below: Usage analysis: It includes recognizing the different clients of the deployment one is outlining and deciding the usage pattern for those clients. The data one assembles gives a thought of the normal load conditions and is later used to focus the requirement of performance and other requirement of system. System requirements: It defines the nature of administration a deployed system must give to meet the business necessities provided by business research. One normally utilizes the usage analysis and use cases together with the business requirement to determine system requirement. Business intelligence, or BI for short, is a broad term that includes skills, technologies, applications and practices used to help evidence-based decision making in an organization. In the broadest sense it can be characterized as an collection of methodologies for gathering, storing, doing research by analyzing and giving access to information that helps clients to gain insight knowledge and bring about a significant fact-based decision of a firm. Organizations use this tool to increase data driven experiences on anything identified with business performance. It is utilized to comprehend and enhance performance and to reduce expenses and recognize new business practices as well as opportunities. This can incorporate among numerous different things: Investigating client practices, purchasing examples and business performance. Measuring, tracking and foreseeing sales and money related performances. Planning and budgetary arranging. Keeping record of the performance of marketing and advertising campaigns. Streamlining courses of action and operational performance (Marr, 2014). There are several requirements such as hardware as well as software troubleshooting requirements of securing the system of business which will discuss here. Hardware requirements include A Pentium-class processor running at 400 MHz or quicker, RAM, 256MB prescribed, 128MB minimum, LAN card, CD ROM 250MB accessible hard drive space. Concerning about security and protection of system in business will drive appropriation of cloud encryption system, yet there are six security issues that organizations ought to handle. The normal compound yearly development rate of software as a sevice (Saas) from 2011 to 2016 is 19.5%, platform as a service (Paas) 27.7%, infrastructure as a service (Iaas) 41.3% and security administrations using 22%. On the other hand, security and protection are still referred to by numerous associations as the top inhibitors of cloud services adoption, which has started the new era of cloud encryption system in the previous year. Experts propose that endeavors ough t to first create an information security plan that addresses six security issues. Disappointment to do thus, they say, could add expense and multifaceted nature to the adoption of cloud computing without tending to the key issues of protection of business data and long term security and flexibility. It is warned by analysts that not properly implemented encryption system might likewise interfere with the ordinary working of some cloud-based services. The six issues that must be focused are: Breach notification and data residency, data management at rest, data security in motion, encryption key administration, access controls long-term strength of the encryption system (Ashford, 2013). References: Stengel, G. (2001).Tips: The Tools Ten Tips for Developing a Meaningful Market Analysis. [Online] Stengelsolutions.com. Available at: https://www.stengelsolutions.com/tips_11.htm [Accessed 21 Nov. 2014]. Naa.gov.au, (2014).Benefits of digital information and records à ¢Ã¢â€š ¬Ã ¢â‚¬Å" National Archives of Australia. [Online] Available at: https://naa.gov.au/records-management/digital-transition-policy/benefits-of-digital-information.aspx [Accessed 21 Nov. 2014]. Markgraf, B. (2014).Importance of Information Systems in an Organization. [Online] Small Business Chron.com. Available at: https://smallbusiness.chron.com/importance-information-systems-organization-69529.html [Accessed 21 Nov. 2014]. Riley, J. (2012).ICT types of information system. [Online] Tutor2u.net. Available at: https://tutor2u.net/business/ict/intro_information_system_types.htm [Accessed 21 Nov. 2014]. Davoren, J. (2009).Types of Information Systems in an Organization. [Online] Small Business Chron.com. Available at: https://smallbusiness.chron.com/types-information-systems-organization-43097.html [Accessed 21 Nov. 2014]. Frost, A. (2010).Types of Knowledge. [Online] Knowledge-management-tools.net. Available at: https://www.knowledge-management-tools.net/different-types-of-kn owledge.html [Accessed 21 Nov. 2014]. Johnson, K., Hays, C., Hayden, C., Daley, C. (2004). Building capacity and sustainability prevention innovations: A sustainability planning model.Evaluation and Program Planning,27,135-149. Marr, B. (2014).Business Intelligence (BI) What is BI? Training, examples case studies. [Online] Ap-institute.com. Available at: https://www.ap-institute.com/Business Intelligence.html [Accessed 23 Nov. 2014]. Ashford, W. (2013).Six security issues to tackle before encrypting cloud data. [Online] Computerweekly.com. Available at: https://www.computerweekly.com/news/2240180087/Six-security-issues-to-tackle-before-encrypting-cloud-data [Accessed 23 Nov. 2014]. 1

Intellectual Property Rights And Digital Pirating

INTELLECTUAL PROPERTY RIGHTS AND DIGITAL PIRATING Luke Telfer STATEMENT OF THE ISSUE The idea of intellectual property can be traced back to ancient Greece with the first known reference involving the protection of culinary recipes developed by chefs. According to the World Intellectual Property Organization, â€Å"intellectual property refers to creations of the mind: inventions; literary and artistic works; and symbols, names and images used in commerce.† The violation of intellectual property rights can take many forms, however the main ethical issue to be examined here is that of digital piracy of copyrighted artistic works and of the variety that involves individual consumption of such material (as opposed to blatant profiteering of the†¦show more content†¦ARGUMENTS IN FAVOR OF INTELLECTUAL PROPERTY RIGHTS There are several approaches to defending the idea of intellectual property rights, each with their own strengths and weaknesses. Such approaches generally take one of three largely teleological forms: personality theory, utilitarian rationale, and Lockean arguments. Each of these forms advocates for the value of intellectual property rights in general and not specifically toward any particular type of intellectual property. Personality Theory Personality-based justifications for intellectual property stem largely from Georg Wilhelm Friedrich Hegel’s ideas on human will, personality, and freedom. Hegel insists that human will is the fundamental property of existence and that our will is perpetually trying to achieve actuality. This eternal struggle is therefore the essence of personality and it is in part manifested externally through our property. With this view in mind, creative works are necessarily the property of the creator and the creator ought to have complete control over them. This is an important view for many forms of creation, but it is relatively unclear in how it pertains to digital copies of a creation. For example, defacing a classical painting would be seen as immoral even if the perpetrator has legally acquired ownership of the painting because the creator still has certain rights over the creation. However, if a

Gun Violence Problems And Solutions - 1215 Words

Caitlyn Curran Mrs.Gallos English 3 Honors 2 May 2016 Gun Violence The Problems and Solutions Gun violence has been around for centuries and there have been many mass shootings, homicides and suicides. There is always the argument on â€Å"do guns kill people† or â€Å"do people kill people†? What people really need to be looking at is the problem which is people stocking up on guns and not knowing how to properly handle them and all the mass shootings that are taking place. As a country, people need to be coming up with solutions instead of doing nothing. Gun violence has been on the rise for many years and there seems to be no solution. People feel more protected with guns in their home, but actually this increases their risk to be in harm’s way of being hurt or killed because of the gun. The majority of gun ownership is owned by civilians â€Å"75 percent of the world’s 875 million guns are civilian controlled†(Gun Violence). People also feel more protected when they carry a gun on their person but this also increases their risk of being harmed â€Å"Philadelphia study found that the odds of an assault victim being shot were 4.5 times greater if he carried a gun and that his odds of being killed were 4.2 times greater when armed†(Gun Violence). If people knew that it increases their risk of being killed then not very many people will carry a gun around. Mass shootings have been occurring more and more over the past few years †steadily declined between 1994 and 2007, rising betweenShow MoreRelatedWha t We Don t Know About Guns1317 Words   |  6 PagesAcademic Summary: In the article, â€Å"What We Don’t Know About Guns,† by Ted Alcorn discusses the common denominator in most gun related accidents. Last year at least 278 children accidently fired a gun and injured or killed someone. We found that the main problem for this is irresponsible gun storage. 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The article starts off with the statement that, â€Å"More than 30,000 people a year are killed by gun violence,† making it clear just how serious the situation pertaining gun violence is (Kodjak, 2017, p. 1). Yet, this statistic does not even take into considerationRead MoreEssay on Gun Violence: Should We or Shouldnt We1207 Words   |  5 PagesGun Violence: Should We or Shouldn’t We? The issue of gun control has been a very important topic following the Sandy Hook Elementary School and Aurora, Colorado movie theater shootings just last year. We all feel compassionate for the families of these Americans whose lives were taken in the most horrifying way. We are all too familiar with the saying â€Å"guns don’t kill people, people kill people,† my goal is to find some validity to this statement. The most prevalent question is whether the problem

Principles of Auditing and Assurance

Question: Explain why an understanding of the governance of an audit client is important in assessing the clients business risk.Explain why the auditors understanding of business risk is relevant to public expectations of the audit process.Identify the three potential audit risk areas and evaluate the implications of your analysis on the year-end audit testing. Identify the accounts likely to be affected, the impact of the affect and the assertion that is at risk.Give examples of at least 3 types of transactions that would occur at Fitness for Life.Explain what could go wrong with these transactions if the system of internal controls could not meet any of the seven generally accepted objectives of internal controls.Generate a list of possible audit procedures that could be used by the audit team to test the controls in the clients sales software application. Answer: Principles and recommendations Corporate governance has set some principles. These principles are made after making recommendations. Companies that were listed on the Australian stock exchange and which were on the way to get listed on the stock exchange gave their view, feedback and recommendations. After considering the views of al such companies the Board made certain rules and regulations which were to be compulsorily followed by all the companies that want to be listed on the Australian Stock Exchange. These recommendations were made after considering the recommendations of the investors also. The company has to compulsorily disclose the following The members present in the Board Duties, responsibilities and authority of each member The powers, functions and other matters that delegated to other managers Principles and Recommendations the if not, why not approach It is the overall responsibility of the Board that to select the principles from the list of corporate governances framed by the Board. The directors are free to select any of them and implement the same. But this is the most relevant and significant concern for the members of the Board. The Board holds a fiduciary position. They are the trustees of the assets of the company so they should use the resources and their powers are diligent manner as it is in overall benefit of the company. It us the duty of the Board to conduct the business of the company in a fair manner by utilizing the resources of the company in optimum manner As per the Principles and Recommendations, when the board of directors came to know that the company and its council recommendation is not proper for the above circumstances which are shown in the company and they recommend that not to adopt such policy. If the company is adopting that than it has to give the reason that why it has not accepted the recommendation which was provided to them by using the approach of if not, why not. All the stakeholders like creditors, shareholders, debenture holders, government, etc. must communicate with the management of the company over the matters of governance. Based on the above principles the investor can decide their vote regarding in the favor or against of a particular resolution The basic decision can be taken by the investor of future investors regarding whether to invest in the company or not Hence the if not, why not method is vital to the operation of the Principles and Recommendations. There are certain rules to be followed for getting the company to be listed over the Australian Stock Exchange. The company has to include the corporate governance principles that it follows in its annual reports and the same should be verified by the auditor. In many cases the Board of corporate governance made some recommendations to the company regarding following certain principles and not certain others, the company should state in the annual report the extent to which it agrees and implement not only the recommendations but also other principles. The company further has to show in the annual report the reasons that it feel for not accepting the recommendations of the Board ASA 260 Communication with those charged with Governance This auditing standard is made and issued by ASA. This imposes certain mandatory duties over the auditor by assigning him or her responsibility to compulsorily communicate with Those Charged With Governance which conducting an audit of financial statements of such company. This auditing standard focuses mainly on the communication between two persons. One is the auditor and the other is Those Charged With Governance (TCWG). Certain recommendations are as follows Both the parties should be involved in conducting the audit of financial statement for a particular year. This requires an auditor to be independent while conducting the audit and he should follow integrity principles while conducting the audit It is the duty of Those Charged With Governance (TCWG) to provide required information to the auditor that will helps him to conduct the audit in a timely manner Provide the auditor with a platform where he can identify the errors or fraud conducted by the management of a company and can report to Those Charged With Governance (TCWG). It is left at the discretion of the auditor to select the person with whom he will communicate while conducting the audit. The auditor will communicate the findings to such person. He will also communicate the weaknesses in the internal control system with the auditor. The person may be head of the audit committee or any independent director. They both will determine what aspects to be communicated with the other members and what not. In some cases where the business is small and the owner is himself involved in all the activities then the standard requires communication with such person Such matter is been noted in paragraph 16(c) of this Standard of auditing. ASA 315 Identifying and Assessing the Risk of Material Misstatement through understanding the entity and its environment. This standard compulsorily requires the auditor to conduct a risk assessment in order to satisfy himself that the financial statements of the company are free from frauds or any other material misstatements and such should be conducted at all levels of audit. These procedures are as follows Analysis to satisfy the auditor that the financial statements are free from material misstatements Analytical procedures. (Para. A14-A17) Observation and inspection. (Para. A18) In large businesses the company has a separate audit department which regularly performs audit functions and does the risk analysis. This department is in direct touch with the Board of Directors. This department ensures that the reporting is transparent, the internal controls are effective and the committee is independent. Audit Risk The auditor faces certain limitations while conducting an audit of an organization. These are Lack of time to conduct 100% audit He has to depend on sample which may be such that does not represent total population Crucially made frauds and misstatements cannot be discovered by the auditor There is a huge time gap between the recording of a transaction and auditing the same Auditor is not a blood hound. He is just a watch dog All these limitations posses risk of giving incorrect opinion on the financial statements based on which the shareholders take decision to invest or not. This is called audit risk. There are certain tools which will help the auditor to reduce the risk up to an acceptable level. The level after which the risk cannot be reduced is called residual risk. The audit risk ha two parts Incorrect evaluation of financial statements. Placing over reliance on some aspects and under reliance on other aspects Risk of affirmations which was created due to evaluation of financial documents. The very basic purpose of the audit is to check out any material inconsistency termed as misstatement and to communicate the same to the stakeholders in the form of audit report. Audit report is the tool through which the auditor communicates with the stakeholders. There are various types of audit risk. The major ones are as follows Inherent Risk: It assumes that there are no internal controls in the entitys environment. This will help the auditor to know those material areas which are prone to misstatements Control Risk: This assumes that in spite of having strong control the misstatement would be such that it will not be controlled by the entitys internal controls. It may be detected but will not be controlled Detection risk: This means the misstatement may not be detected by the internal controls of the company After conducting an analysis of the ratios provided in the question, the potential risk that prevails in the current structure of the company is as follows: Net Profit Ratio: it is a ratio of net profit to sales. We can see that in the year 2013, the company earned profit. Profit was less i.e. 3% of sales but in the current year we see that the company has incurred loss. This is 1% of sales. Normally we see a positive relationship between the advertising expenditure and the turnover of a company. As the advertising expenditure increases the turnover also increases as the product becomes more popular. But in the case of this company we see that the ratio has fallen down in spite of a rise in the expenditure on advertising. Each product has its life cycle. The product of the company may at declining stage because only at this stage we notice that even though after incurring huge expenditure on advertising the company is still incurring losses. Or it might be so that a new competitor has entered the market. Whatsoever may be the reason, it is posing a big risk to the company. D/E ratio (Debt Equity Ratio) Having leverage in the capital structure is advantageous to the company. The interest that it pays to the lenders provides benefit in the form of tax savings. So a levered firm is better than an unlevered firm. But the company should ensure that it has a liquidity ratio of more than 2 because payment of interest is revenue expenditure so the company has to regularly pay interest on monies borrowed. In our case the current ratio is more than 2 so it is good for the company. But what we have noticed is that the D/E ratio has increased from 3.25 times to 5 times. The company has to pay huge interest to the money lenders. Though there is a tax saving but there wont be anything left for the shareholders or for transferring into reserves. So there is a risk that as the company will pay less dividends the market price of shares may fall. The company is incurring loss so it may happen that in the coming years it wont be able to pay interest or any principal installment. This may reduce the c redit worthiness of the company Return on Assets This has fallen down from 0.04% to -0.10%. The resources of the company like fixed assets, etc. are over utilized or underutilized. This represent opportunity loss to the company Findings and recommendations The management in order to comply with corporate governance requirements must establish procedures for year-end and the ensure controls over the commitments, payables and the financial reporting. The identification and the accuracy of the PAYEs and the internal communication of the new spending would also further strengthen the practices of financial management. Audit Area Audit Assessment Payables at the Year-End (PAYEs) Criteria Mostly Met Commitments and Year-End Budget Management Criteria Mostly Met Financial Information Reporting Criteria Met Internal controls help the entity in laying down the procedure of preventing and detecting any fraud or error. The very purpose of internal control is segregation of duty. It ensures that the work done by one person is checked by other. The following are some transactions that would occur at the Fitness for Life Company Payment and receipt of cash: This area is the most critical area. Cash is the area which more prone to fraud. Especially the payment part is prone to fraud. In big companies the petty expenses are overlooked by the managers which are loopholes for conducting fraud. The cashier can embezzle cash unless and until proper internal controls are not there for authorizing the payment of cash Since, the entire responsibility of recruiting the staff for the company and allocating the salary to them is delegated by the top management to the branch manager, it may be possible that the claims may be wrongly made for the salary not to be payable to the particular staff on occasion of certain leave taken by him during the month. The manager can use his position in an unfair manner. For example in many cases the relative of a manager is provided more privileges than the normal customers. Especially in cases of gyms, the manager may allow his relatives to use the facilities of gym free of cost The question deals with testing the internal controls at the clients sales software application. Let us first understand where it is compulsory on the part of the auditor to perform tests After knowing the business and the industry in which it operates the auditor has included in the audit plan to conduct the test of controls as it will be necessary to know the effectiveness of the same Analytical procedures and test of Balance Sheet items are themselves not well enough to make an opinion regarding the assessment of financial statements Tests are conducted for two main reasons Whether the internal controls present in the entitys organization are effective i.e. they are doing what they are required to do and they are not doing what they should not. This shall mean that investigation shall be conducted on the entities operations and design. Obtain the direct evidence, additional about the amounts that are disclosed in the Financial Statements. This evidence can be obtained by utilizing the substantive testing procedures. Consider the amount of receivables in the SOFP. There are many ways in which the same can be manipulated. There are certain customers who are very irregular in paying the debts owed to the company. Such can be easily manipulated by the companys employees like cashier, etc The controls that can be used to prevent such fraud Segregation of duties and ensuring that work done by one person is checked by the other Not to allow any one single person to complete the full transaction Rotate the job position of employees, this will not give time to the employees to make a group and then commit fraud Take up the references of credit on the new customers. Establish a limit of credit. Developing the analyses for aged receivables. The follow up of the amounts which are not paid timely. References Accounting Web, ND Test of Controls Open tuition, 2015 Test of Controls Western Economic Diversification Canada, 2011, Year End Audit Procedures . Enel, ND, Principles of Corporate Governance University of Tasmania, 2014, Audit and Risk Committee HM Revenue and Customs, ND, Audit and Risk Committee Thrivent Financial, 2014, Year End Audit ProceduresMonica Zorn, 2014, Year End Audit Procedures Proformative, 2014, Year End Audit Procedures Accounting Tools, 2015, Test of Controls Cram.com, 2015, Test of Controls Accounting Concern, ND, Test of Controls PCAOB, 2015, Identifying and Assessing risk of material misstatement"