Thursday, August 27, 2020
Collusion Supermarkets has been utilizing a retail location (POS) framework for quite a while to follow its stock. The framework utilizes a laser scanner to peruse the general item code (UPC) on every thing at the checkout compartment. The UPC is a number that extraordinarily distinguishes the item on which it shows up. Right now, Alliance is utilizing the UPC data to refresh stock records for every thing. Despite the fact that the framework has extraordinarily improved the companyÃ¢â¬â¢s capacity to recharge stock speedily, the organization despite everything has some problems.For model, unexpected changes popular for a specific thing can get the organization off guard it puts together stock renewal with respect to chronicled request designs. Further, request examples and inclinations may differ starting with one store then onto the next relying upon the clients served by each, yet the stock framework bunches all interest data together and treats each store similarly. At long last , the makers that make the items loaded by Alliance Supermarkets are continually constraining Alliance to assist them with focusing on suitable clients for uncommon advancements and sales.The boss data official (CIO) of Alliance understands substantially more should most likely be possible with the information gathered from its POS framework. For instance, the organization could dissect the connection between each productÃ¢â¬â¢s deals and climate designs. It is even conceivable to investigate an individual customerÃ¢â¬â¢s purchasing propensities and recognize cases when a client might be convinced to attempt an alternate brand of a specific item. Assume you have been approached to examine this circumstance and propose conceivable new and imaginative uses for the data created by the POS system.Ideally, these thoughts should assist Alliance with bettering serve its clients by guaranteeing that sufficient amounts of every thing are accessible, that expenses are kept low, and that c lients are made mindful of new items that may intrigue them. 1. What data may assist Alliance with lessening costs while offering better support? 2. On the off chance that buy data can be gotten on singular clients, what new methodology could be utilized by Alliance?Your paper ought to be in passage structure (keep away from the utilization of visual cues), and bolstered with the ideas plot in your content. Try not to remember the first inquiries of the task for the paper. Cautiously survey the Grading Rubric for the standards that will be utilized to assess your task. Partnership Analysis The CIO for Alliance Supermarkets wants to utilize the volume of information recovered with every deal through the Point of Sale (POS) programming that reports the offer of every item as it is bar coded.There are three key issues which the CIO wishes to address: 1) have the option to react to unexpected, unforeseen stock interest; 2) distinguish request designs that change from store to store; 3) help the makers to more readily target clients for uncommon advancements and deals. With the utilization of POS, Alliance Supermarkets can follow deals of items and reorder them consequently. With this sort of data, the makers have prepared access to what items have been sold as they are scanned.Scanning the standardized tag for every item imparts a sign to the producers archiving the offer of every thing in stock as the deal happens. At the point when foreordained levels are reached, a request is put with the maker to renew the stock. The POS data can likewise help makers Ã¢â¬Å"analyze an individual client's purchasing propensities and distinguish cases when a client might be convinced to attempt an alternate brand of a certain productÃ¢â¬ (Vonderembse and White, 2013).Alliance Supermarkets can all the more likely serve its clients by having sufficient supplies of stock dependent on the manners in which that the store tracks its stock. Not exclusively will ordinary request rech arging of stock improve consumer loyalty, yet it will have the additional impact of improving efficiencies and utilizing capital assets. A ceaseless stock arrangement of some product, for example, transient nourishments like meat, dairy items, and vegetables can help lower costs through more noteworthy efficiencies in processes.By keeping away from Stock Outs, clients will be able to buy their ideal items without stock expenses. Adding Safety Stock to the stock control plan can likewise help Alliance in flexing up for unexpected flood request. Exploiting volume limits is another way that expenses can be controlled all the more effectively. There isn't generally a cost investment funds in purchasing in volume. Along these lines, utilizing the equation of OP = dL can be utilized to decide an ideal point to reorder. Operation = request point. d= day by day use, and L = lead time.This decides how much early notification is required all together for the store not to come up short on stoc k. (Vonderembse and White, 2013 p. 10. 4) Alliance can likewise utilize segment and buying choices dependent on POS exchanges. Arranging the information independently by each store will assist Alliance with distinguishing buying patterns. Requests can be set explicit to each stores segment. An intermittent stock control arrangement of durable things, for example, dairy items, meat and vegetables could be utilized to help evaluate the markets recharging objectives without coming up short on products.
Saturday, August 22, 2020
What is the connection among strength and unpredictability - Essay Example In the current world, changes are ever happening, a significant number of which accompany troubles of adjusting to. Different troubles in life have constrained individuals to skip back to their typical living styles significantly after the complexities of life. The bobbing back gives a meaning of the flexibility idea. In this paper, conversation is made on the between connection of flexibility and multifaceted nature. Versatility believing is expounded to show its wide regions of utilization and the how it is taken in the social, just as the political situations. Along these lines, strength believing is the answer for the issue of administration in this unpredictable world. Strength is a chief idea concerning government approach understandings. At present, strength is seen as the perfect strategy. It is, in this manner, apparent that strength is a key feature on administration; as it shapes thinking. This mind boggling world is in desperate need of another methodology of overseeing. Note that the world is seen as mind boggling. Accordingly, without multifaceted nature, there would be no need of flexibility. This depends on the way that strength believing is engaged with dangers just as mind boggling angles that impact the life of man. The collaboration between flexibility thinking with respect to administration and the intricacy of the world will be under examination. Flexibility has come to be perceived as key to universal and residential arrangement making. It has come to be viewed as the core value of strategy administration and a key political classification within recent memory. For practical turn of events, flexibility has become a top need, and a global improvement help motivation, which is critical to worldwide security worries since it is imperative for debacle hazard decrease. Flexibility influences the manner in which governmental issues is directed both at the residential and worldwide levels1. In this conversation, a scope of issues and questions will be dissected as far as strength systems, from instructive preparing in schools to the worldwide morals and from
Friday, August 21, 2020
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Monday, May 25, 2020
Sample details Pages: 12 Words: 3712 Downloads: 10 Date added: 2018/12/15 Category Education Essay Type Case study Level High school Topics: School Essay Did you like this example? Methodology The purpose of this qualitative case study is to explore restorative justice policy implementation at one school in Dochas School District by examining the perspectives of school-site staff who are positioned as street level bureaucrats. The study will include document analysis and interviews. According to Creswell (2013), a case study is a qualitative approach in which the investigator a real-life contemporary who studies a bounded system over time through detailed data collection reporting a case description and emergent themes. DonÃ¢â¬â¢t waste time! Our writers will create an original "Educational Policy Implementation" essay for you Create order The use of a case study is appropriate because it aims to clarify the boundaries between the phenomenon and the current contextual circumstances of the policy shift from zero tolerance to restorative justice. The research questions that will frame this study are: 1) What are the perspectives of street level bureaucrats of the implementation of restorative justice? 2) How do street level bureaucrats understandings of restorative justice compare to central administrations understandings of restorative justice as related through official district documents? Qualitative research, according to Creswell, involves an inquiry process of understanding based on the methods of inquiry that explore a social or human problem. The researcher builds a complex, holistic picture, analyzes words, reports detailed views of informants, and conducts the study in a natural setting (1998, p. 15). A case must represent specificity rather than generality, and it is by this distinction that a ?bounded case or system exists (Stake, 2008, p. 121). This case study employs qualitative methods where the focus is to explore a case, a bounded group of teachers, counselors, and security guards within a bounded system, a particular school within the Dochas School District. Yin claims that the case study method is best applied when research addresses descriptive questions and aims to answer those questions using a first-hand understanding of people and events (2002). A qualitative case study design supports the investigation of street level bureaucrats perspectives using interviews and document analysis. This comprehensive design strategy is an empirical inquiry that explores a case by addressing the how and why questions regarding the phenomenon of interest (Yazan, 2005). This case study serves the purpose of exploring the how and why following a district mandated policy change and the experiences of street level bureaucrats regarding that change. The study will take place at Meitheal Middle School within the Dochas School District. This district is one of the largest in Southern California. Meitheal Middle School is located in an urban area of the district. The participants will be site-level employees who are positioned as street level bureaucrats at Meitheal Middle School. The phenomenon being studied is the street level bureaucrats perspectives on the policy change from zero tolerance to restorative justice at their school site. Data Collection Method Data collection procedures within the Middle School in the Dochas School District in which this is one of the largest across the California State will be simply through sampling of the information regarding the issue of street level bureaucrats. For such large states sampling is the best method of data collection in which the person making the study can have an easy time compiling the whole data for analysis. This phenomena being carried out in this study on the street level bureaucrats is one that concerns the issue of perspectives of the people across the California state. Within data collection and data analysis procedures in any study like this, the researcher has t take position at the end of the day after sampling out the whole study. The information collected helps him or her make up a report on the findings of the whole study he or she has collected. Reliability of the study and validity of the given research can all be measured through the issue of making sure all the people interviewed during the data collection are trustworthy in what information they are giving on street level bureaucrats across the state of California. Research Design Maxwell (2012) describes the issue of the qualitative research on the street level bureaucrats as one that can be studied on the aspect of interviews and other qualitative research methodologies. This type of research perceives that the study can use the aspect of data collection using the qualitative analysis. This qualitative research can include the given application of the theoretical frameworks that entail in the study of the street level bureaucrats (Yin, 2014). This study will be a case study explore the consequences of the newly implemented discipline approach, restorative justice, on the school site staff at one middle school. The study methods like the qualitative analysis has to provide eight school site employees an opportunity to express, through interview, their experiences with the implementation of restorative justice at their school site. The qualitative research analysis and design methods to be used gives meaning to the archived documents surrounding the restorative justice policy implementation. The narrative methods employed in this study will allow for the exploration of a single critical case (Yin, 2011), e.g., employees from one school site who have experienced the effects of restorative justice implementation. The purpose for selecting the case study method is that it has the advantage of simplifying complex concepts and allows investigators to retain the holistic and meaningful characteristics of real-life events (Yin, 2011). The process of research involves emerging questions and procedures, data typically collected in the participants setting, data analysis inductively building from particulars to general themes, and the researcher making interpretations of the meaning of the data (Creswell, 200,7 p. 4). Bounding is a key part of a case study. Stake (1998) has described the value of a case study for explanatory purposes as, The more the object of study is a specific, unique, bounded system, the greater the usefulness of epistemological rationales (p. 445). Identification of the features that are within the system being studied are necessary for recognition of the findings among scholars. Setting Before the research resumes in the district and schools there will be the introduction of the participants in this study in which the issue of trust will be solved for the research to be valid. One of the reasons as to why I selected the site is that it has a large population and great in the education on street level bureaucracy. Dochas School has the ability to give the best results in this research and any given aspect of the study has to be included within the school. According to Maxwell (2012), the issue of complexities and generalization od events within the given research has to be accounted for in order to eliminate some of the challenges one may face in conducting the research. This study will be conducted at Meitheal Middle School (pseudonym), a public school in the Dochas School District (pseudonym) serving grades 6-8. Dochas School District is among the largest in Southern California. There are 83 middle schools, 96 high schools and 451 elementary schools in the district. As shown in Table 1, the demographics of the district are 74% Latino, 8.4% African American, 9.8% White, 6.0% Asian, 0.4% Pacific Islander and 0.2% American Indian/Alaskan Native. The student population of Meitheal Middle school is 1,090. As shown in Table 2, the demographics of Meitheal Middle school are 92% Hispanic, 2.7% African American, 2.8% White, 1.1% Asian, 0.4% Pacific Islander, 0.1% American Indian/Alaskan Native. These details matter a lot within the field of research and study since it gives the readers the understanding they need to know how the study went down. The Dochas School District has a stated goal of fully implementing Restorative Justice at all school sites by the year 2019. Training is regarded as one of the components within the implementation of the research across the globe so that the participants can be well versed with the issue of the street level bureaucrats in the chosen state. Central office personnel have carefully mapped the implementation process by creating a five-year initiative choosing large groups of school sites for training and implementation each year. Therefore, the middle school selected for this study is one that has participated in one of the first phases of the implementation. The school will be selected for this study based on location and accessibility. Table 1 Dochas School District and Meitheal Middle School Demographics 2016-2017 Ethnicity Dochas School District Meitheal Middle School Latino 74% 92.1% African American 8.4% 2.7% White 9.8% 2.8% Asian 6.0% 1.1% Pacific Islander 0.4% 0.4% American Indian/Alaskan Native 0.2% 0.1% SOURCE: Dochas School District Fingertip Facts 2015-2016 and California Department of Education School Accountability Report Card 2015-2016 Participants The study will use a purposive sample of teachers, counselors and security guards from Meitheal Middle School. Purposive sample is one of the non-profitability samples in which a research uses the characteristics of the given population where it can be known as the judgmental sample (Yin, 2014). The use of one school site lent itself to the use of a purposefully chosen sample of school site employees (4 teachers, 2 counselor and 2 security guard) giving the flexibility of offering multiple perspectives and providing insight to the research questions and, aiding in the discovery of the answers to these questions. Purposeful sampling is used for identification and selection of information-rich cases related to the phenomenon of interest (Palinkas, 2013). Creswell (2013) states that researchers select participants and sites for their study which will provide a purposeful understanding of the research problem, and central phenomenon in the study (p.156). The research problem according t o this study is realizing the issue of street level bureaucrats across the given state of California. The following sections introduce the different participants in the study, how their perspectives will contribute to my research objectives, and how they were selected. Teachers Teachers have some of the roles as SLBs and in the implementation of RJ and this make them to be positioned very well within the site of the research that is the school. Teachers are the front line employees in the implementation of RJ in the Dochas School District. Although the district has mandated the implementation of restorative discipline strategies, teachers at Meitheal Middle School make their discretion daily about whether to use the mandated strategies. Although school site administration delivers directives, the classroom is a isolated space where teachers choose what will best serve the students or themselves daily. In order to understand the experiences of Restorative Justice Implementation at Meitheal Middle School four teachers will be invited to participate in the study. These participants will be chosen based on their whether they were employed by the school before, during and after the implementation process while also taking their availability into consideration . This sample selection is not only purposeful, but also a convenience sample. Counselors Counselors have specific roles in the participation of the SLBs and implementing the RJ since the research needs them to do that. One counselor will also be invited to participate in the study. Selection criteria will include employment at Meitheal Middle School before, during and after the implementation of Restorative Justice as well as availability participate in the interview process. Security Guards Security guards in the school are well positioned in giving a good and reliable information in regards to the street level bureaucrats. The final research group includes one security guard from Meitheal Middle School. Selection criteria will include employment at Meitheal Middle School before and after the implementation of Restorative Justice as well as availability to participate in the interview process. Data Collection Procedures Interviews across the research period are important since it is a way of collecting information that will be useful in the study. Data collection will consist of six interviews and document analysis of artifacts surrounding the implementation of Restorative Justice in the Dochas School District. This will include the conducting of six interviews and the collection of district documents pertaining to the implementation of Restorative Justice. According to Creswell (2013), data collection is a series of interrelated activities aimed at gathering good information to answering emerging research questions. I will interview participants and examine collected documents in order to understand the unintended consequences of the implementation of Restorative Justice at one single school site. Interviews Four teachers, 1 counselor and 1security guard will participate in individual interviews. The importance of the use of interview can be best explained by Seidman (2013) when he explains that At the very heart of what it means to be human is ability of people to symbolize their experience through language (p.8). At itss core, interviewing is a quest to understand the lived experience of another human. Each interview will last approximately forty-five minutes and will be audio recorded. Field notes will also be taken during each interview. The interview protocol is semi-structured with open ended questions due to the nature of qualitative case study research. According to Galleta (2013), the semi-structured interview crafts an opening for analysis in order to achieve new understandings of the phenomenon being studied. It also leaves space through the researcher can explore contextual influences evident in the narrative but not explicitly stated. All interviews will take place outside of the participants hours of employment and off school property. Interview questions will specifically address participant experiences with the implementation of Restorative Justice. Documents Documents from the school and district will be collected simultaneously during the collection of other data related to this study. These will possibly include district bulletins regarding implementation timelines and frameworks, schedules specifying administrative and school-site trainings, presentation handouts from these trainings and correspondences sent from the district regarding Restorative Justice. Table 3 Data Collection Procedures Mode of Data Collection How this is Appropriate for the Research Questions Mode of Analysis 6 Semi Structured Individual Interviews Interviews will allow participants to communicate their perspectives Open coding Use of the internet to collect district and school site bulletins, emails and handouts These documents will provide insight into the district and school site administrative intentions behind the policy shift Open coding Data Analysis Procedures The first step in data analysis is the maintenance of accurate data collection procedures and detailed records throughout the process. The ongoing data log will be kept for future use within any other field of research and referencing. Confidentiality will be maintained throughout the study by use of pseudonyms. Audio recorded interviews will be transcribed and pseudonymized. Creswell (2013) purports that researchers may take a direct interpretation to the collected data drawing meaning from it, establishing patterns and putting it back together in more meaningful ways establishing correspondence between two or more categories (p. 199). Coding and data analysis for this study will take place simultaneously with data collections in order to discover emerging themes. This simply means that all the operations in coding and the data analysis will have to take place at the same time to make it possible for the research to be complete within the stated time frame. Open coding and content analysis will be used in this study so that it can work well. Coding is the issue of using computerized units to gain the given meaning within the research. Interviews Teacher, counselor and security guard interviews will be transcribed in order to ensure accuracy. Analysis procedures will include examining verbatim transcriptions of the interviews and identifying relevant statements. After highlighting the transcripts they will be summarized to help identify recurring themes. This coding is helpful in all aspects to help analyze the situation within the research. After open coding is complete I will identify relationships between the open codes and complete a textural description of prevalent themes. I will then write a structural description. According to Moustakas (1994), the Composite Structural Description is a way of understanding how the co-researchers as a group experience what they experience and this is within the coding procedures (p. 142). For this study the structural description will explain how the school site employees as a group at Meitheal Middle School experience the implementation of Restorative Justice. Documents In regards to content analysis, more resources are needed to make sure the study is authentic in all aspects and valid at the same time. The documents and artifacts gathered from the Dochas School District and Meitheal Middle School will undergo the same coding techniques as the above mentioned interviews. In addition, descriptive, interpretive, and pattern codes will be categorized across data in relation to the research questions (Miles Huberman, 2010). Overall analysis Axial coding is the disaggregation of core themes during qualitative data analysis. After the data set and interview transcripts have been analyzed and coded and themes identified axial coding will be used to compare emergent themes. Finally, selective coding will be conducted in order interpret axial codes and indicate one. Selective coding will be the final step in the analysis process allowing for a central theme(s) to emerge. Positionality Statement I am a white woman who has taught in schools with a primarily Latinx population. Throughout my career Ive served lower socio-economic students and families and while I definitely experienced the world differently than them due to my race, they were able to relate to my impoverished childhood. I grew up in New York on welfare and experienced many of the same struggles my students faced. Watching my mother struggle to feed us as a single parent or not knowing if we would be able to pay the rent were common stress inducing experiences. I have always been able to build a rapport with families and students based on the common challenges of a low-income upbringing. I have worked in secondary education for fifteen years, spending 9 years in the classroom as an English teacher and 6 years in out-of-classrooms the positions of literacy coach, instructional coach, and dean of students. My time in and out of the classroom has allowed me a fully developed view of the effects of policy implementation and discipline policies on teachers and students. I began teaching in 2003, under No Child Left Behind policy guidelines. The middle school I worked at was taken over that year by the state of California due to poor test scores. The site-administration was removed and the centralized directives poured down on the classroom teachers in an attempt to improve test scores. The district was in a struggle to improve test scores at any means possible and directives often seemed contradictory to one another and counter to the intended goal. While in the classroom I felt constant pressure to adapt to the ever-changing requirements communicated by site administr ation. I decided to deliver the instruction that I believed would most benefit the students while doing my best to avoid reprimand. Many times I found myself disregarding district or school-site policy because I felt the students would suffer if I were to follow it. My awareness of my role of a Street Level Bureaucrat began at this time when I recognized my use of discretion to implement or disregard policy directives. When I left the classroom, it was, I hoped, to make a move toward more autonomy. I believed I would be able to get closer to the school site decision makers and help bring logic to the table. Teachers and students had been suffering due to unclear and conflicting directives and I truly thought the school site administration would be shocked to hear the struggles that were being experienced. What I found was school site administrators were simply following the directives of their farther removed superiors at the district level. There was no site discretion for decisions when it came to large initiatives such as curriculum or discipline. These policies were handed down from one level to the next starting with state policy. The disappointment of this realization was heavy. My time as a dean of students began shortly thereafter and was a learning curve about discipline policies. Zero tolerance was in full effect and the school was suspending students as a regular practice. The pursuit of expulsion for truancy wasnt an uncommon occurrence. I was trained by an Assistant Principal who taught that students were to be removed from school by suspension if they were disrupting the learning of their class. This was 2008 and public education was suffering from huge budget deficits. All but skeletal counseling services were eliminated from schools and any referrals for counseling for troubled students were made to outside nonprofit agencies. Teachers were exhausted and students were being disregarded if they interfered with the districts push toward improved test scores. While working in this capacity I felt that I was doing an enormous disservice to the students who needed the most help, but the schools were unwilling to work with them and I was in anothe r position where my hands were tied. These experiences have led me to the study educational policy implementation with a focus on the shift from zero tolerance to restorative justice in one district. I have seen the damage that faulty implementation can have on teachers and students. I have also seen zero tolerance in effect on a generation of students. Credibility and Trustworthiness The credibility and trustworthiness of this study will be established with the use of multiple data collection procedures (interviews and data analysis) and the use of a variety of participants allowing for the triangulation of the accuracy of collected information. According to Golafshani (2003), the researcher must ensure reliability and validity of the study based on the ability to maintain validity, and trustworthiness. Multiple cycles of open coding and categorization will enhance reliability. Consistent interview procedures and coding procedures will be employed throughout the study. Additionally, collection and analysis of the data will include robust written descriptions meticulously documenting emerging central phenomenon. Tracy (2010) argues that one of the most important means for achieving credibility in qualitative research is thick description. This involves providing enough details to the readers. Timeline Document collection and analysis will take place beginning in September 2017. Participant recruitment and interviews are subject to IRB approval and are therefore projected to begin January 2018. The bulk of data analysis will take place in the spring of 2018. The first draft of the completed dissertation will be submitted for committee review in spring of 2018. Editing and revisions will occur in the summer of 2018 prior to the dissertation defense scheduled for July 2018. Summary This qualitative case study will use narrative methods to analyze the consequences of the implementation of Restorative Justice at Meitheal Middle School. It will include 6 school site member interviews and the collection and analysis of district and school site artifacts. The study will utilize grounded theory coding allowing for themes to emerge from the collected data. Selective coding will provide an opportunity for the researcher to address the research questions. This chapter concludes with a timeline for the data collection and analysis procedures.
Friday, May 15, 2020
[Dek:] Women suffer from concussions at a higher rate than men, have more severe symptoms and are slower to recover. Why? No one knows for certain. But PINKconcussions is working to find the answer. [Lede:] Like most of us, Katherine Price Sloan Snedaker, KansasÃ¢â¬âfounder and executive director of PINKconcussionsÃ¢â¬âintends to make the most of her brain while sheÃ¢â¬â¢s got it. After all, she canÃ¢â¬â¢t take it with her. When the end inevitably comes, itÃ¢â¬â¢s her hope (and her advance directive) that scientists studying Chronic Traumatic Encephalopathy (CTE)Ã¢â¬âa degenerative brain disease caused by repetitive brain traumaÃ¢â¬âwill make even more of it. But sheÃ¢â¬â¢s not waiting until then to make a difference. [paragraph break] The flood of media attention highlighting brain damage, dementia and suicides among NFL players has inextricably linked concussions and football in the public psyche. The attention has been justified: Last year, researchers working with the Concussion Legacy Foundation conducted a post-mortem study of the brains of men who had played football on the college, semi-pro and professional levels. Out of those 165 brains, 131 showed signs of CTE, indicating that not only is the debilitating disease a risk, itÃ¢â¬â¢s probably more prevalent among these athletes than previously thought. In fixating exclusively on football, however, the concussion controversy has lacked a certain breadth. ThatÃ¢â¬â¢s because beyond the line of scrimmage, itÃ¢â¬â¢s womenÃ¢â¬ânot menÃ¢â¬âwho are most likely to be afflicted byShow MoreRelatedDrug Addiction and Health Problems965 Words Ã |Ã 4 Pagesdiagnosis are also at a higher risk of being noncompliant with treatment. 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Just a few examples are as follows: (1) the questionable status of a brain-dead patient thus the potential withholding of a donation- taking into account the occasional recovery of a patient with severe brain injuries (2) biological cloning and the debatable issue of its helpfulness versus its ethical implications an d (3) criteria for selection of recipients thought by some to be discriminatoryRead MorePsychology Ncert Book 1 Chapter Notes11190 Words Ã |Ã 45 Pagesheard the name of Major HPS Ahluwalia, paralysed waist down because of an injury he suffered in a war with Pakistan, who climbed the Mt. Everest. What moved him to climb such heights? These are not only questions about human nature which psychology addresses as a human science. You will be surprised to learn that modern psychology also deals with somewhat nebulous micro-level phenomenon like consciousness, focusing attention in the face of noise, or supporters trying to burn down a shopping complexRead MoreStreet Children5347 Words Ã |Ã 22 PagesSocial Development and the Ministry of Justice included the Commission on Immigration and Deportation, the National Bureau of Investigation and the Philippines Constabulary-Integrated National Police, the Department of Tourism, and the Office of Mass Media. It deported a few known pedoph iles, including a number from Pagsanjan, Laguna. The team formed conducted raids on suspected dens of prostitution. However, these were sporadic and not effectively planned to continuously provide protection to the childrenRead MoreHUMAN BEHAVIOR CRISIS MANAGEMENT10204 Words Ã |Ã 41 PagesSeveral Viewpoints in the Study of Human Behavior 1. Neurological Emphasize human actions in relation to events taking place inside the body, especially the brains and the nervous system. 2. Behavioral Focus on those external activities of the organism that can be observed and measured. 3. Cognitive Concerned with the way the brain processes and transforms information in various ways. 4. Psychoanalytical Emphasize unconscious motives stemming from repressed sexual and aggressive impulseRead MoreImpact of Science on Society38427 Words Ã |Ã 154 PagesEuropeans must have been! back in the days before Copernicus, t o have looked up at the sky and thought that what we saw up there was the Sun going round the Earth, when, as everybody knows, the Earth goes round the Sun, and it doesnÃ¢â¬â¢t take too many brains t o understand that!Ã¢â¬ Wittgenstein replied, Ã¢â¬Å"Yes, but I wonder what it would have looked like if the Sun had been going round the Earth.Ã¢â¬ The point is that it would, of course, have looked exactly the same. What he was saying was that you see whatRead MoreImpact of Science on Society38421 Words Ã |Ã 154 PagesEuropeans must have been! back in the days before Copernicus, t o have looked up at the sky and thought that what we saw up there was the Sun going round the Earth, when, as everybody knows, the Earth goes round the Sun, and it doesnÃ¢â¬â¢t take too many brains t o understand that!Ã¢â¬ Wittgenstein replied, Ã¢â¬Å"Yes, but I wonder what it would have looked like if the Sun had been going round the Earth.Ã¢â¬ The point is that it would, of course, have looked exactly the same. What he was saying was that you see what
Wednesday, May 6, 2020
Abortion Perhaps one of the most controversial issues debated between lawmakers and legislatures is abortion. Disputes concerning abortion began during the 1820s. By 1965, with a few exceptions, abortion had been made illegal in all states. Abortions were only permitted when the fetus was deformed, or if birth of the baby would harm the motherÃ¢â¬â¢s life. All of this changed however in 1973 during the landmark Supreme Court Case of Roe v. Wade which legalized abortion. The Supreme Court recognized that it is solely a motherÃ¢â¬â¢s choice whether to become a parent. The court also recognized that an issue as significant as child bearing warrants the highest level of constitutional protection. According to the Court, aÃ¢â¬ ¦show more contentÃ¢â¬ ¦State and federal bans on funding were upheld as well as provisions requiring young women to obtain the consent of or notify their parents prior to having an abortion. The unraveling of Roe began in 1989 when the Supreme Court allowed a number of restrictions on abortion in the Webster v. Reproductive Health Services case. This decision, compiled with changes in the make-up of the Supreme Court, led many to believe that the Roe decision was just a step away from being overturned. In July 1992, the court backed down from overturning Roe completely in Planned Parenthood of Southeastern Pennsylvania v. Casey, but once again superimposed many restrictions. The case resulted in a divided opinion that established a new test, the Ã¢â¬Å"undue burden standardÃ¢â¬ for determining whether restrictions are constitutional. According to the court, the government cannot pass laws that have the purpose or effect of placing a substantial obstacle in the path of a woman seeking an abortion. Most importantly, the Court reaffirmed the Roe decision. Since the 1973 decision, the passage of state laws to restrict abortion and the willingness of courts to uphold them has increased. A womanÃ¢â¬â¢s ability to exercise her right to choose abortion is becoming progressively more dependent on the state in which she lives. Currently, thirty-seven states, including New York, have operational laws that place restrictions on late-termShow MoreRelatedAbortion : Abortion And Abortion998 Words Ã |Ã 4 PagesAbortion Abortion is defined in several ways all of which stop a pregnancy. There are different ways of abortion, which are spontaneous abortion, surgical abortion, and medical abortion. Abortion has been arguable topic for decades. One can neither believe abortion to be good nor bad. The idea of individuality and human life is not quite the same. Idea of human life has come from conception; simultaneously on the other hand, fertilizer eggs used for in vitro fertilization are also human lives butRead MoreAbortion : Abortion And Abortion Essay921 Words Ã |Ã 4 PagesPaper: Abortion Laws The topic of abortion is a widely debated and very heated topic in Texas. The Republican partyÃ¢â¬â¢s platform supports family values and are completely against abortion under any circumstances, including abortifacients. The Democrat partyÃ¢â¬â¢s platform supports the rights for women to make choices about their own bodies. They support abortifacients and a personÃ¢â¬â¢s right to have an abortion. There is also a large percentage of those that are in the middle in that they believe abortion shouldRead MoreAbortion, The, And Abortion998 Words Ã |Ã 4 PagesIn the United States there are more than a billion abortions performed each year. Since the court case Roe vs Wade in 1973 more than 56 million babies have been murdered in the United States before they had the chance to take their first breath (Snyder, Michael). These statics along with many more show the huge injustice that is happening in the country I call home. Abortion is defined as the removal of an embryo or fetus from the uterus in order to end a pregnancy. It can include any of variousRead MoreAbortion : Abortion And Anti Abortion1624 Words Ã |Ã 7 Pagesa very large controversy between the ideas about abortion and anti-abortion. Different religious views, beliefs, peoples many different customs and even people of different cultures all have their own preferences and ideas on the take of this political issue. Views against abortion can lead to as much of an impact as a violent/non violent riots outside of an abortion clinics, to something as simple article in the newspaper. The belief on abortion that leads to a lot of the controversy is that inRead MoreAbortion, The, And Abortion Essay1656 Words Ã |Ã 7 Pages An abortion is when the pregnancy of a women is ended; it is called sometimes Termination of pregnancy. There are two types of abortion. The first type is the spontaneous abortion; it occurs within the first two months. What causes it is frequently unknown yet is probably the results of intra-uterine contamination, or limited attachment in the building unborn child to the interior coating walls in the womb (uterus). Such conditions this unborn child, if the idea advances further, mayRead MoreAbortion, The, And Abortion953 Words Ã |Ã 4 Pagesdebates that is constantly talked about is abortion. When it comes to abortion, the laws vary depending on the state you live in. Whether people support or are against abortion, few actually know about the abortion process. Have you ever heard of suction aspiration or prostaglandin chemical abortion? Those are two of the various methods that are performed in the different trimesters of pregnancy. According to writer Steven Ertelt of Li feNews.com, OklahomaÃ¢â¬â¢s abortion laws are restrictive compared to otherRead MoreAbortion : Abortion And Abortion1930 Words Ã |Ã 8 PagesAbortion has been around for quite some time. Laws have been set allowing it and banning it during different periods of time. The procedures that can be done are all very different. There is a medical abortion involving drugs and there are surgical abortion involving a more invasive procedure. There are also different points of view on it. There are those who fully support the termination of a pregnancy and those who are completely against it. There are many factors to consider and very differentRead MoreAbortion : The Fight For Abortion1543 Words Ã |Ã 7 PagesAlthough abortion was decriminalized in 1973, the fight for abortion rights did not end with Roe v. Wade. Just in the past three years, there have been systematic restrictions on abortion rights sweeping the country sate by state. In 2013, 22 states enacted 70 antiabortion meas ures, including pre-viability abortion bans, unnecessary doctor and clinic procedures, limits on medicated abortion, and bans on insurance coverage of abortion In 2011, 92 abortion restrictions were enacted, an in 2012, thatRead MoreAbortion : The Issue Of Abortion1212 Words Ã |Ã 5 PagesThe topic of abortion has been an ongoing debate for many years. According to ProChoice.org, abortion was legal in in the days of the early settlers. At the time that the constitution was adopted abortions were legal. Abortions were openly advertised and performed before the first fetal movement (13-16 weeks from the start of a womenÃ¢â¬â¢s last period). The concern for abortion started in the late 1800Ã¢â¬â¢s when immigrants were coming into the country in large numbers and the fear was that they would produceRead MoreIs Abortion Wrong? Abortion?1321 Words Ã |Ã 6 PagesIs Abortion Wrong? There continues to be a hot debate on abortion. Some people feel that this issue is neither right nor wrong, just simply a Ã¢â¬Å"to each his ownÃ¢â¬ idiom. Those who are for abortion, tend to believe a woman has a right to decide what goes in her body and if she is capable of bringing life into this world. On the other side, there is an equal fervent opposition that killing an innocent unborn baby is wrong and unjustly, murder in the first degree of a helpless baby. Not only are they
Tuesday, May 5, 2020
Question: Discuss about the Responsibility for Detecting Fraud. Answer: Imntroduction: Audit of the financial statements has become one of the indispensable activity as this is the one which gives reasonable assurance to the users of the financial statements that it has been prepared on unbiased basis and is giving a true picture of the management and its accounts. While conducting or starting the audit, auditor needs to know the business and its environment, the control procedures being established within the organization, the industry in which it deals and several other in and outs regarding the company. For the audit to be effective, the auditor needs to know and validate the estimates and judgements being taken into consideration by the management as it has a huge bearing on the results of the organization.Audit is conducted with the view to identify the material misstatements, if any in the accounts prepared by identifying the risk areas. In the course of the audit, the auditor also needs to check the materiality, the consistency and the going concern assumption o f the entity. He may use various procedures in path to checking of the books which includes substantive and analytical audit procedures. Substantive audit procedures generally include vouching of the incomes and expenses recorded in the profit and loss account using tools like inspection of the journal, ledgers, invoices, bills, contracts, etc and observations of the activities like physical verification going on in the organization. This also includes inquiry in the account balances and taking external confirmation from the parties like banks, financial institutions and creditors. The main focus here is to ensure that proper disclosures are made for related party disclosures, if any. Besides this, auditor also does recalculation and reperformance of some of the activities like valuation of the inventory, actuarial valuation in acse of employee benefits to ensure whether proper valuation techniques have been applied and the results dont vary much. One common example of substantive p rocedure is the preparation of the bank reconciliation statement at the ned of every period to ensure that the bank and the cash books of the company are reconciling(Bae 2017). In case the auditor is not able to make out the opinion on the financial statements post the application of substantive procedures he would apply analysitical procedures which includes comparison of the actual results of business from the expected or budgeted results, analysis of key financial ratios, trend analysis, comparison with industry data and other non financial data points. The auditor also needs to check on the SOX compliance being maintained in the entity, the governance, etc. and based on all this he determoined the threshold limit for audit materiality. The results of all these procedures and the level of internal control being practiced in the organization (strong or weak), the auditors prepares the audit plan and determines the nature of sampling to be doen, the amount of time to be given in checking of the critical areas and the extent to which a particular thing can be checked(DeZoort Harrison 2016). In the given case, Double Ink Printers Limited is the subject client and Stewart and Kathy would be conducting the audit. They would need to check the opening balance as mentioned in the ACCA guidelines as they are taking over from the old auditors Jay and associates. The analytical procedures become all the more important in this case as the management has gone huge changes in its structure, besides that the new IT system has been introduced in the company without proper testing and cross checking. It has also been noted that there is inconsistency in the adoption of policies by the company w.r.t. inventory valuation and depreciation accounting which shows non complainace with the auditing standards. In the presence of all the above stated factors, an analysis has been made using key financial ratios to arrive at some conclusion. Since industry data is not available, we have ignored the same. Below are the results. s.no Issue Involved Type of risk Reason of risk Mitigation of risk 1 The first case is where the management of the company, indulges in certain activities that are different from the routine nature of work. It is type of inherent risk that is associated with changes in the overall procedures of an organisation. The life of the asset as per the industrial regulation is 30 years, but the company must to consider the life as 20 years. The management is not taking the decision based on any research that has been conducted by the management, but based on its own knowledge. The main risk factor is that there might be over valuation or the undervaluation of the assets that might affect the overall functioning of the company. Thus, it is important that proper research must be done before undertaking such assumptions(Knechel Salterio 2016) The auditor can mitigate the risk, by asking the management to undertake proper research before making such changes. It is important proper disclosures regarding all the major changes are properly given by the auditor so that the financial statements show the true state pouf affairs of the company(Fay Negangard 2017). 2 The second issue is associated with the launching of the new IT system. It is type of risk that is associated with change in the current procedures without undertaking proper research. The system is entirely new, the amazement is not familiar with the kind of value it will generate. There are high chances that since the management have not done roper reconciliation and have not adopted proper measures to make sure that the system is functioning properly. It exposes the company to the element of inherent risk. Thus, it is important that before taking steps, proper precautions must be undertaken so that the company can avoid kind of material misstatement. The auditor must also checks the records properly and asks the management to provide him with proper details. All the elements of risk must be properly identified and eliminated by the company(Raiborn, Butler Martin 2016) The auditor can mitigate the risk by asking the man agent to provide with all the valid details regarding the new system and also thy must undertake proper research before undertaking so. These are the few areas where there is presence of inherent risk in the overall functioning of the company. These occur even in the presence of proper control factors, but the management should try to make the control more strong so that all such risk can be reduced(Sonu, Ahn Choi 2017). s.no Issue Reasons of fraud risk Mitigation of fraud 1 In the given case of DIPL, the two major fraud risk areas are, one there is no proper segregation of work in the company. All the major departments are being handled by single person. There are high chances that in cases, the employees indulge in any recalculation, the management might not be able to identify the same The main reason of risk is that in case of DIPL, there is no proper segregation of work. The account receivable department is handled by a single clerk, who does all the work of making the invoices, deciding the pricing, verifying the transaction and making the payment. The cash collection is also handled by a single clerk who downloads the e receipts, verifies the accounts, updates the books and reconciles them. Thus there is an issue of no segregation of important work between the employees and hence it would be very difficult for the management to ascertain proper authority in case there is failure on part of the employees.(Grenier 2017) The management can mitigate the fraud by taking important steps of segregation of work, and asserting that proper controls are there. The auditor can ask the management to do surprise checks and verify the accounts regularly so that the employees cannot indulge in any kind of fraud. This is very important that proper authority is established by the management so that work is properly dividend and check points must be there to ascertain their overall validity. 2 The second type of issue is in the installation of the major IT system by the management without any proper research. The main reason is that there are high chances that the management has installed the new system in so much haste because there was some personal motive involved of the management. The new system was installed without any reconciliation, any research, it might affect the overall profitability of the company hampering its growth and development. There might be undervaluation or overvaluation of the new system which might have risk of material misstatement on the books of the company(Jones 2017). It is important that the auditor takes important steps to mitigate the overall risk of the company. The auditor should ask the management to present them with important documents regarding the company, to make take expert opinion before installing the new system. It should also reconcile the overall cost and profit to see the profitability of the system and should also check its effect on the financials of the company. The management should provide the auditor with all the support and documents. In case the auditor finds any discrepancies, he can modify the audit report and give a disclaimer opinion. These are the few ways in which the auditor can mitigate the overall risk of fraud that is associated with the company. References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.