Relationship Essay Example | Topics and Well Written Essays - 750 words - 1

Relationship - Essay Example Knapp Staircase model classifies and describes the dynamics of, how a new relationship proceeds and how it develops. The model is based on two major parts: Stages of Togetherness Initiating Experimenting Intensifying Integrating Bonding Coming Apart Differentiating Circumscribing Stagnating Avoiding Terminating I met my ex-partner in a family gathering. We both were pushed and motivated by our relatives to put our best impression on one another. She initiated the talk and I approved the sensible approach she had; for most of the things we converse about. Her tense shoulders and a nervous smile assured me that she is also trying hard to make a good impression on me. We dated again to know more, and experimented how we felt about each other. There were differences in our understanding and life style, but we both felt inclined to take it to the next level. Her expression of love was not customary; she liked to enquire for expression of love in return, since I am an introvert person this task was difficult to perform. Though, with time I tried via my actions to assure her of her significance in my life. In intensifying stage, I gave my support, submission, and love though not much verbally; but I proved it by changing my preferences according to her priorities. With the passage of few months, I believe we felt one. Since our relationship was known to all. Therefore, we moved in social gathering as a committed couple. I liked to be known from her reference and relied on her approval more than ever. We used to hang out more and I was not hesitant to show my affection and her significance in my life. In integrating stage, we compromised on the shortcomings and enjoyed our time together. We both wanted a legal relationship and wanted approval from our families to make it a real one. Hence, we declared our engagement and things became very certain for both of us. Our bonding was strong and we both wanted to continue it till the rest of our lives. She planned and decided all the necessary rituals which needed to be performed for the wedding. Although, I am not much of a social wedding person; but I wanted to proceed with her plan because it was pleasing and exciting for her. This is how bonding process becomes more evident and firm when one cares and the other realizes the invested efforts of the partner. Now the next phase of the Knapp’s staircase relationship model entails differentiating, in this stage we both started highlighting the pessimistic personality effects we had. I did not like the interference of her sister’s boyfriend, Jack and her submission to him, and she wanted him to be in all the significant decisions related to our marriage or life. She used to discuss important aspects of our life with him and used to act on his advices or suggestions. This habit of hers annoyed me a lot. Similarly, she disliked my habit of becoming a decision maker in our life. She liked to take decision on her own and when I used to inquire a bout any important aspect, she immediately wanted me to quit the discussion. Later on, we started avoiding conversation on disputable matters. I did not inquire, why did she leave all of a sudden for a trip with her friends, neither she explained me anything. She simply told me she was leaving with her friends as it would be her last trip as a single girl, so I did not comment on the already taken decision. The

IT Strategy and Network Design Proposal Essay Example for Free

IT Strategy and Network Design Proposal Essay The GFK School of Motoring was established in 1960. Since then, the school has grown steadily and now has a several offices in the London area. However, the Organization is expanding and a new branch is to be built that will link with the existing network and also utilise the latest technologies such as simulators, the internet and the World Wide Web. Furthermore, improvement is needed in the communications and sharing of information between offices spread around the London. The Director wants to take advantage of the Internet to change the way the company operates. The new branch will allow prospective clients to browse the website and make an initial registration. Interview and the checking of documents can then be arranged on-line. Once a client has been registered any payments due can also be made on-line via any of the various credit and debit cards. Flexibility in the provision of services to clients also requires that once registered, a client can take a driving lesson at any of the centres. Hence an integrated and up-to-date database system is to be implemented. The Director of the organization feels that too many mistakes are being made with the current system and that the success of the organization will be short-lived if he does not do something to overcome the situation. He knows that a good IT strategy and network design could help in part to solve the problem and has approached our team to help create a new branch and implement an efficient and reliable information system to support the running of the organization as a whole. 1.3 DESCRIPTION OF GFK OPERATIONS. Each office has a manager (who tends to be a senior instructor), Several senior instructors, instructors and administrate staffs. The staff hierarchy is as follows: Manager Senior instructors Instructors Office personnel. The manager is responsible for the day-to-day running of the office. Clients must first register on-line or at an office and this requires that they complete an application form, which records their personal details. Before the first lesson, a client is requested to attend an interview with an instructor to assess the needs of the client and to ensure that the client holds a valid provisional driving license. A client is free to ask for a particular instructor or to request that an instructor be changed at any stage throughout the process of learning to drive. After a successful interview, the first lesson is booked. A client may request individual lessons or book a block of lessons for reduced fee. An individual lesson is for one or two hours which begins and ends either at the clients home or at the office. A lesson is with a particular instructor in a particular car at a given time. Lessons can start as early as 6a.m. and as late as 8p.m. After each lesson, the instructor records the progress made by the client and notes the mileage used during the lesson. The Organization has a pool of cars, which are adopted for the purpose of teaching. Each instructor is allocated to a particular car. As well as teaching, the instructors are free to use the cars for personal  use. The cars are inspected at regular intervals for faults. Once ready, a client will be given a test date by the instructor. It is the responsibility of the instructor to ensure that the client is best prepared for all parts of the test. The instructor is not the responsible for testing the client and is not in the car during the test but should be available to drop off and pick up the client before and after the test at the testing centre. If a client fails to pass, the instructor must record the reasons for the failure. 1.4. AIMS OF THE PROJECT. 1. To design and implement a network solution for the new Barking branch . 2. To redesign or upgrade the companys existing network system. 3. To connect GFK to the Internet and provide full internet service. 4. To design a desktop and its delivery to all GFKs client computers. 5. To address security and back-up issues. 6. To design a network monitoring policy to maintain and/or improve performance in the future. This particular aspect of the group work is investigated in detail by Student number: 0212251 in Part B. 1.5 BUSINESS REQUIREMENTS FOR THE PROPOSED NETWORK SYSTEM. The design of the Local Area Network for the new branch and its communication  with the rest of the GFK network will be approached in view of satisfying two fundamental business functions: Information sharing: refers to having users access the same data files, exchange information via email, or use the internet. Resource sharing: refers to one computer sharing a hardware device (e.g., printer) or software package with other computers on the network to save costs. The main benefit of information sharing is improved decision making, which is one of the goals of the GFK School of Motoring. Any application, e.g. a web browser, on the GFK LAN will have the following functions: 1. data storage 2. data access logic 3. application or business logic 4. presentation logic Based on these functions we will be implementing client/server network architecture at the new branch. We will be using 3-tier client/server architecture to spread the load between the clients (microcomputers) and the servers (more powerful microcomputers). This is illustrated in the diagram below: (FitzGerald Dennis, page 46, top). In this case, the software on the client computer is responsible for presentation logic, an application server is responsible for the application  logic and a separate database server is responsible for the data access logic and data storage [1, page 45]. Since the main advantage of a client/server architecture is also its weak point i.e. enabling software and hardware from different vendors to be used together, we will recommend a middleware software such as CORBA (Common Object Request Broker Architecture). It will perform two vital functions: 1. It enables a standard way of communication by translating between software from different vendors 2. It manages the message transfer from clients to servers (and vice versa) so that clients need not know the specific server that contains the applications data. The application software on the client sends all messages to the middleware, which forwards them to the correct server. The application software on the client is therefore protected from any changes in the physical network. If the network layout changes (e.g., a new server is added), only the middleware must be updated [1, page 44]. By choosing this architecture for the new branch, we have achieved two things: 1. Better load balancing between the servers on the network 2. Scalability. In the future, if due to business demands the system needs to be extended, this can be easily done by adding one or more servers. 1.6 REQUIREMENTS ACQUISITION. In order to obtain valuable information about the GFK School of Motoring, the group decided to send out questionnaires to members of the organization who uses the old system regularly and have a good knowledge of it. We decided on questionnaires because we believe that the users, being under no pressure as they answer questions about the existing system, will provide a reliable feedback. 1.6.1 QUESTIONNAIRE 1. User: Mr A. Patel. Position: Instructor. Time at Company: 3 years. Branch: Stratford Branch. 1. Question: How often do you use the system? Answer: Daily. As many as 20 times a day, when at work. 2. Question: Are you comfortable using the company network? Answer: Sort of. 3. Question: What do you normally use the system for? Answer: Browsing the internet, enquiring about client information, entering client details, sending and receiving emails etc. 4. Question: Which of these tasks do you found most daunting and why? Answer: No doubt, it is obtaining information about clients. The process is very slow and frustrating especially during peak hours. For some reasons the system is sluggish and it slows down the business. 5. Question: From question 4, do you sometimes have to abort the task? Answer: No, because a client details got to be entered. Its frustrating, but you wait until its done before moving on. As a result we tend to record client details at the whenever the system tend to be responsive. This might be a couple of days later. 6. Question: Which of these tasks do you find easiest to do and why? Answer: No doubt, surfing the internet, sending emails, registering clients on-line. 7. Question: Have you had experiences of viruses causing disruption on the system and how? Answer: Certainly on many occasions. I can remember on one occasion a few of my clients and me couldnt use our computers because it was totally corrupted and my section had to be closed down while the techie people sorted it out. We lost most of the files on our computers. 8. Question: From question 7, on how many occasions did this happen? Answer: Ive experienced it about 6 or 7 times. 9. Question: What advice were you given about using the systems in terms of avoiding virus infection? Answer: The normal stuff. Dont open email you dont the source, log-off the system before you close for the day, etc. But despite taking these measures, we still have the problem. 10. Question: Do you normally back-up your files yourself and how often? Answer: Yeah, files are supposed to be backed up on cd-roms at the end of every working day but not everybody does it. 11. Question: Do you case of lost customer files and how often? Answer: Yeah, we do. I know a few of my mate who do. We just try to re-acquire it from the customer without the knowledge of management. Someone has been reprimanded for it in the past. Sometimes, its the fault of the  system. As I said earlier, it can be frustratingly slow. 12. Question: If you can change the system, what will you change and why? Answer: Definitely, it will be the enquiry procedure. Anything that makes the process faster will do.

Using Gopher to Navigate the Internet :: Internet World Wide Web WWW Protocol Gopher

GOPHER The Latest and Greatest on the Internet. In April 1991, Gopher was developed at the University at Minnesota Microcomputer, Workstation and Networks Center. It was created to help users fins answers to their computer questions. (Nickerson, 53) It didn’t take long for this utility to replace the existing campuswide information systems (CWIS) at the university AND to become one of the hottest Internet resources available. (Hahn, 429) Why is Gopher so Grand? This utility lets the end user easily locate information using keywords and phrases. In a few short years this has become the†most widely used searching tool on the Internet.† (Levin, 60) The annual growth rate for Gopher traffic is 997%! (Fun Facts, 50) Up until recently, this Internet protocol had been mainly used by the government and academics. But it has caught on and is being used for business and leisure purposes. If one is interested in the latest NFL scores, schedules and point spreads, they can easily access this information at News and Weather. Business administrators can learn more about total quality management (TQM) by visiting (Maxwell, 299 and 670) What is Gopher? The official definition of Gopher helps to explain what this utility is, â€Å" The Internet Gopher uses a simple client/server protocol that can be used to publish and search for information held on a distributed network of hosts. Gopher clients have a seamless view of the information in the Gopher world even though the information is distributed over many different hosts. Clients can navigate through a hierarchy of directories and documents [menus] or ask an index server to return a list of documents that contain one or more words. Because the index does full-text searches, every word in every document is a keyword.†(Milewski, 41) Using the client/server architecture is advantageous because the two connecting machines need to communicate with one another for a very short time. The server shuts down the connection once it has sent out the file to the client. (Notess, 101) Gopher is an attractive Internet search tool because it allows the user to traverse the network with one simple interface. Via Gopher, the neophyte can access more difficult Internet protocols, such as telnet, FTP, and email, in a seamless fashion. The end user can effortlessly select an FTP site from a menu and not have to remember the cumbersome FTP syntax or lengthy addresses. Accessing Gopher To access Gopher you need Internet access. To start, dial into an Internet-connected computer and type in gopher at the systems prompt. Using Gopher to Navigate the Internet :: Internet World Wide Web WWW Protocol Gopher GOPHER The Latest and Greatest on the Internet. In April 1991, Gopher was developed at the University at Minnesota Microcomputer, Workstation and Networks Center. It was created to help users fins answers to their computer questions. (Nickerson, 53) It didn’t take long for this utility to replace the existing campuswide information systems (CWIS) at the university AND to become one of the hottest Internet resources available. (Hahn, 429) Why is Gopher so Grand? This utility lets the end user easily locate information using keywords and phrases. In a few short years this has become the†most widely used searching tool on the Internet.† (Levin, 60) The annual growth rate for Gopher traffic is 997%! (Fun Facts, 50) Up until recently, this Internet protocol had been mainly used by the government and academics. But it has caught on and is being used for business and leisure purposes. If one is interested in the latest NFL scores, schedules and point spreads, they can easily access this information at News and Weather. Business administrators can learn more about total quality management (TQM) by visiting (Maxwell, 299 and 670) What is Gopher? The official definition of Gopher helps to explain what this utility is, â€Å" The Internet Gopher uses a simple client/server protocol that can be used to publish and search for information held on a distributed network of hosts. Gopher clients have a seamless view of the information in the Gopher world even though the information is distributed over many different hosts. Clients can navigate through a hierarchy of directories and documents [menus] or ask an index server to return a list of documents that contain one or more words. Because the index does full-text searches, every word in every document is a keyword.†(Milewski, 41) Using the client/server architecture is advantageous because the two connecting machines need to communicate with one another for a very short time. The server shuts down the connection once it has sent out the file to the client. (Notess, 101) Gopher is an attractive Internet search tool because it allows the user to traverse the network with one simple interface. Via Gopher, the neophyte can access more difficult Internet protocols, such as telnet, FTP, and email, in a seamless fashion. The end user can effortlessly select an FTP site from a menu and not have to remember the cumbersome FTP syntax or lengthy addresses. Accessing Gopher To access Gopher you need Internet access. To start, dial into an Internet-connected computer and type in gopher at the systems prompt.

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional auditing standards present the audit risk model, which is used to determine the nature, timing, and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection Risk: auditors’ procedures will lead them to conclude that a financial statement assertion is not materially misstated when in fact such misstatement does exist. If auditors want to decrease DR, they had better collect more evidence and make sure the validity of evidence. Audit Risk: auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated. If AR should be keep in low level, which means the other risks also should be low. Inherent Risk: The risk of material misstatement of a financial statement assertion, assuming there were no related controls. As inherent risk increases, PDR decreases, which in turn increases the auditor’s need for stronger evidence. Control risk: The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditor’s assessment of the susceptibility of an assertion to a material misstatement assuming there are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as follows: †¢Complex calculations rather than simple calculations. †¢Non-routine rather than routine transactions. †¢Subjective data rather than objective data. More importantly is that inherent risk is always be effected by external factors as follows: †¢Changes in economic environment †¢Insufficient capital to continue operations †¢Technological improvements. †¢Transactions with related parties. †¢Susceptibility of assets to misappropriation. The inherent risk factors present during the 1989 through 1992 financial statement audits as follows: †¢Loss of Key Customer: Comptronix lost a key customer to SCI after the public offering of stock. Once the company lost their a key customer, Management have a strong motivation manipulate sales and operating performance to satisfy investor expectations because the loss of a key customer put too much pressure on management to meet the requirements of external users. †¢Public Offering of Stock: After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users. †¢Technological Improvement: Comptronix is a manufacture company which main products are circuit boards and the circuit boards’ development depend on technological improvement. The technological improvement has a negative impact on operating performance. †¢Pressures from a new star Company: By the first year of the fraud (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at same time, the company expanded its the size of the company in three different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. †¢Estimation of Accounts: The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. But all the accounts’ computation is based on estimation which led the numbers are very unreliable and subjective. †¢Cash Flow Pressures: Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only two consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. The management has motives to make up operating accounts to look perfect to attract more  investors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronix’s internal control increased control risk for the audits of the 1989-1992 year-end financial statements? Five components of control risk are: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment set the tone of an organization by influencing the control consciousness of people. Risk assessment is management’s process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that management’s directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organization’s objectives. Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being discovered. Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements. Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronix’s board of directors and audit committee? As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to provide sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, it’s easily to be a manipulation tool for management. Audit committee is responsible for ensuring that the company’s financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is charged with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management. The control environment is significantly influenced by the effectiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management. In addition, the primary responsibility of the board of directors is to protect the shareholders’ assets and ensure they receive a decent return on their investment. Board members act as trustees of the organization’s assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronix’s board of directors obviously lacks objectivity. A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. However, The audit committee of  Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. What’s more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting. 5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the company’s external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim Financial Statements. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end. A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation; (b) tests of controls to evaluate their effectiveness; (c) the obtain net of corroborating evidence in response to inquiries; or (d) the performance of certain other procedures ordinarily performed in an audit. The decision to have a review engagement is a joint decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And it’s also about the firms’ audit assurance and insurance needs. 6. Describe whether you think Comptronix’s executive team was inherently dishonest from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix? We don’t think Comptronix’s executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud. The first is its weak internal control. First comes to the company’s board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise. However, Comptronix’s board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the company’s outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronix’s common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, and the third outside director who was president of an international components supplier based in Taiwan. And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and  effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud. The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives’ former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle. In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds. 7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions. (1) Three fraud conditions First, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist—for example, the absence of controls, ineffective controls, or the ability of management to override controls—that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. (2) Examples The incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher. One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording. Because Comptronix`s quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently. 8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk. a. What do you think is meant by the term â€Å"management override†? Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true. b. provide two examples of where management override of controls occurred in the Comptronix fraud. For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts  receivable to overstate the company`s earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing. c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls. Three required auditor responses to further address the risk of management override: (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.

Mba Second Semester Curriculum

MBA(EXEECUTIVE/RETAIL) II SEMESTER BUSINESS ENVIRONMENT ASSIGNMENT-I 1 Discuss how does the environment acts as a stimulant to business. Analyse why business often does little for physical environment preservation despite the fact that it is significant for business activity. 2. Analyse the Monetary and Fiscal Policies practiced in India in recent years. How far shall they be effective in curtailing the recent spurt in inflation? 3. How far does Indian corporate discharge its social responsibilities?Illustrate your answer with suitable examples 4. Do you think that the present economic environment is favourable to business? Discuss and give your suggestions. Describe the various components of external environment that influence the business policy of an organization. 5. Explain the industrial policy of Indian government and changes that happened from 1980 till date. Why is year 1991 a watershed year in the economic history of india? ist and explain in detail what changes and reforms have taken place since 1991. ASSIGNMENT-II 6. The Chief Executive of Samsung Electronics recently told its employees that, â€Å"We must begin anew. Most of Samsung’s flagship businesses and products will become obsolete within ten years. † This corporate strategy of reinvention would inevitably involve significant change for employees. Do you think that technology transfer is likely to be the biggest problem for a business that wants to reinvent itself?Justify your answer with reference to Samsung Electronics and/or other organisations that you know. 7. Mr. Subhash, an NRI of your locality seeks advice to invest his money by starting an IT based industry. Give suggestions to him regarding the investment friendly climate in Madhya Pradesh, in the light of new industrial policy of the State Government. 8. How does the change in profile of customers affect your business environment? 9.Elucidate the external environment of business and its components in the context of a c ompany in the retail sector. List some elements of external environment you would want to scan to improve profits of a retailing business you may own in future? 10. How many dimensions of business environment are changing for the banking industry. What measure does the central bank take to control inflation? Explain the impact of this change on business environment. ************

Free Essays on Comparison Old Man And The Sea

Santiago or the Fish? The Old Man and The Sea, a novel written by Earnest Hemmingway, illustrates a great conflict between man and fish. Santiago is an old fisherman with great experience, but down on his luck. Santiago hopes to end an 84-day streak without a catch by landing a really big fish. Far off the coast, Santiago encounters such a great fish, and the struggle begins. Santiago and the fish are foes with different virtues. Both characters share a sense of class, which makes them great. The old man’s knowledge and experience, clashes against the strength and nobility of the fish. It is to be a monstrous battle with a monstrous fish. The fish is the biggest catch the townspeople have ever seen, measuring at an astonishing18 feet in length. The weight of the fish is about 1,500 lbs. The great fish’s head is a dark purplish color. The sides of the fish are wide, with a light lavender color. The nose, or sword of the fish, is as long as a baseball bat, and tapers down like a rapier. The fish is too great of a catch for most, but is sought after by such a little old fisherman as Santiago. Santiago, with eyes like a hawk, was a man of strength before age had withered him. Age had increased the size of the fish, but had a reversed effect on the old man. The old man was very thin with a dark, even tan, and a body that showed the effects of many years under the hot sun. Santiago must prove that age hasn’t diminished all the strength that is needed to catch a big fish. The fish, great in size, is greater in strength. The strength of the fish is in control when Santiago first encounters it, by pulling the boat out to sea. It has the ability to pull a skiff as large as Santiago’s for nearly two days straight. After all, the great fish is about two feet larger than Santiago’s skiff. Santiago has great strength for an old man, but none compared to a 1,500 lb. fish. The fisherman has no choice but to use s... Free Essays on Comparison Old Man And The Sea Free Essays on Comparison Old Man And The Sea Santiago or the Fish? The Old Man and The Sea, a novel written by Earnest Hemmingway, illustrates a great conflict between man and fish. Santiago is an old fisherman with great experience, but down on his luck. Santiago hopes to end an 84-day streak without a catch by landing a really big fish. Far off the coast, Santiago encounters such a great fish, and the struggle begins. Santiago and the fish are foes with different virtues. Both characters share a sense of class, which makes them great. The old man’s knowledge and experience, clashes against the strength and nobility of the fish. It is to be a monstrous battle with a monstrous fish. The fish is the biggest catch the townspeople have ever seen, measuring at an astonishing18 feet in length. The weight of the fish is about 1,500 lbs. The great fish’s head is a dark purplish color. The sides of the fish are wide, with a light lavender color. The nose, or sword of the fish, is as long as a baseball bat, and tapers down like a rapier. The fish is too great of a catch for most, but is sought after by such a little old fisherman as Santiago. Santiago, with eyes like a hawk, was a man of strength before age had withered him. Age had increased the size of the fish, but had a reversed effect on the old man. The old man was very thin with a dark, even tan, and a body that showed the effects of many years under the hot sun. Santiago must prove that age hasn’t diminished all the strength that is needed to catch a big fish. The fish, great in size, is greater in strength. The strength of the fish is in control when Santiago first encounters it, by pulling the boat out to sea. It has the ability to pull a skiff as large as Santiago’s for nearly two days straight. After all, the great fish is about two feet larger than Santiago’s skiff. Santiago has great strength for an old man, but none compared to a 1,500 lb. fish. The fisherman has no choice but to use s...

Free Essays on Romeo And Juliet

to guns. To try and stay with the original characteristics of the play, the characters called their guns â€Å"Sword 9mm.† He also kept the language as Shakespeare had written it simply because that was something that he felt he could not change. Luhrmann may have updated the setting of the play, but he actually used a lot more of the written dialogue... Free Essays on Romeo And Juliet Free Essays on Romeo And Juliet Romeo and Juliet, by William Shakespeare, was a love story that ended in tragedy. Many characters in the story acted before thinking, in doing this, they all led up to the deaths of Romeo and Juliet. Three of the main characters that acted before learning all the information were Romeo, Juliet, and Capulet. Romeo and Juliet were secret lovers from two feuding families; Romeo a Montague, Juliet a Capulet. They fell in love at first sight and were married within days. Their love had to be kept a secret and the only people that knew about them being married were the nurse and Friar Laurence. Friar only marries them because he thinks it will help the families get along better, and possible end their feud. It didn’t help at all, it just caused Tybalt to get in a fight with Romeo, which caused Mercutio to stand up for Romeo, that led to Tybalt killing Mercutio, and it all ended when Romeo killed Tybalt while in a rage. Romeo, Juliet, and Capulet all acted out of ignorance, r esulting in the tragic death of Romeo and Juliet. Romeo was a character that acted before knowing all the information, and it cost him his life. After Romeo killed Tybalt, Prince banished him from the streets of Verona. From there he moved to Mantua and awaited news from the Friar. When he did not hear anything from Friar he decided to go back into Verona and see his Juliet. On his way there he stops to see an apothecary to get a poison that would kill him. â€Å"Hast thou no letters to me from the friar? / No matter. Get thee gone/ And hire those horses. I’ll be with thee straight. / Well, Juliet, I will lie with thee tonight.† (5,1,31-32 and 34). If he would have thought about what he was doing, or even gone to the Friar to see what happened, he wouldn’t have gone to the apothecary to get the poison. When he arrived he saw Juliet lying â€Å"dead.† He loved her so much that if she were dead he would want to be dead also, so he took the poison and k... Free Essays on Romeo And Juliet Romeo and Juliet Romeo and Juliet is one of Shakespeare's plays about tragedy. It is about two lovers who commit suicide when their feuding famillies prevent them from being together. The play has many characters, each with its own role in keeping the plot line. Some characters have very little to do with the plot but some have the plot revolving around them. Friar Lawrence does not have very much time on stage but the time he does have is crucial to the plot line. Through his words Friar Lawrence demonstrates the he is a good intentioned, yet sometimes short-sighted, man who is not afraid to take risks to help others One of Friar Lawrences most favourable traits is how good intentioned he is. He may do something out of the ordinary if he thinks the outcome will help someone he cares for. For example, when he says "In one respect I'll thy assistant be; for this alliance may so happy prove, to turn your households rancour to pure love."(Act 2, Scene 3), he is saying that the only reason he will marry Romeo and Juliet is because he hopes that the marriage will end the hostilities between the two houses. When he says "Shall Romeo by my letters know our drift, and hither shall he come; and he and I shall watch thy waking, and that very night shall Romeo bear thee to Mantua." (Act 4, Scene 1), he tells Juliet how everything will be all right. Unfortunately, for all his good intentions the play still ends in tragedy. Friar Lawrence is a man who is not afraid to take risks when he feels it is neccesary to help someone. For example in Act 2, Scene 6, when he marries Romeo and Juliet, he is risking his reputation as a Friar so he can help the two lovers. Also, when he says "Take thou this vial, being then in bed, and this distilled liquor drink though off;" (Act 4, Scene 1), he is suggesting that Juliet drink a potion so that she might feighn her own death and avoid marrying Paris. This is an extr... Free Essays on Romeo And Juliet Romeo and Juliet, is a story of two young lovers, whose love was destined for destruction. They did not imagine that their love would lead to the tragedies that it did. These two young people did nothing wrong except fall in love. Three aspects of their destruction included the feud between the two families, the nurse and her betrayal of Juliet and the most important aspect of all is fate. The feud between the two families was one factor that contributed to the love of Romeo and Juliet being destined for destruction. "From ancient grudge break to new mutiny". (Romeo & Juliet, Prologue, pg.2 l.3) The two families, Montagues and Capulets, had many problems. There was hate between the two families so much so that even the servants hated each other. This feud would have caused many problems for Romeo and Juliet: These two young lovers knew this and this is why they kept their marriage a secret. If their parents discovered their secret, they would have made their children's lives miserable. Romeo and Juliet would not have been able to see each other. Both of these families were very stubborn and there was hardly any thing that would have made them become friends. In the prologue we learn that the only way the "strife" could be ended was by the deaths of Romeo and Juliet. "Doth with their death bury their parent's strife". (Romeo & Juliet, Prologue, l.8) Neither the Montagues or the Capulets would have accepted the marriage. Keeping the marriage a secret caused Romeo and Juliet to turn to other people for help. Sometimes these people gave them the wrong advice or just betrayed them.... Free Essays on Romeo And Juliet Notice whenever Juliet seeks for help, the people close to her tend to always let her down? Why is that? Aren’t your friends or family members suppose to be the ones who are always there for you, and never let you down? Well not in Juliet’s case. You see, Shakespeare, the author of Romeo & Juliet wrote the story in a way that Juliet a main character in the story, whenever seeks for guidance from her friends and family members, especially when she needs it most, is always betrayed or let down. In the following paragraphs, I will explain how, Lady Capulet, Friar Lawrence and Romeo betrayed her, and how this caused Juliet to make the wrong decisions in her life. First of all, Lady Capulet is Juliet’s mother. A mother is suppose to be close to her daughter, and is the person who knows and understands Juliet the most. But in this case her mother is the first person to let her down. For example, when Lord Capulet made the decision in act three scene 5 that Juliet should marry Paris, her mother stood up for that decision even though she knew that Juliet didn't want to marry Paris. I think her mother should of been on Juliet’s side, because she's her mother and she has experience in marriage and should know marrying someone you do not like is not a good idea. Also, another betrayal by Lady Capulet is that she teaches Juliet to judge men by their money, their social rank and their appearance. For example, she recommended Paris to Juliet because he is rich, good looking and on the Capulet’s side. This is not good. Because Juliet really does love Romeo, and when her mother says things like that, it really makes Juliet ups et, because Ro! meo is not rich, and their family hates her family and vice versa. These points show how shallow Lady Capulet’s character is. This prevents Juliet to ask advise from her mother, and cannot get guidance from her. Secondly, Friar Lawrence is the second person who betrays and lets-... Free Essays on Romeo And Juliet Romeo and Juliet is one of Shakespeare's plays about tragedy. It is about two lovers who commit suicide when their feuding famillies prevent them from being together. The play has many characters, each with its own role in keeping the plot line. Some characters have very little to do with the plot but some have the plot revolving around them. Friar Lawrence does not have very much time on stage but the time he does have is crucial to the plot line. Through his words Friar Lawrence demonstrates the he is a good intentioned, yet sometimes short-sighted, man who is not afraid to take risks to help others One of Friar Lawrences most favourable traits is how good intentioned he is. He may do something out of the ordinary if he thinks the outcome will help someone he cares for. For example, when he says "In one respect I'll thy assistant be; for this alliance may so happy prove, to turn your households rancour to pure love."(Act 2, Scene 3), he is saying that the only reason he will marry Romeo and Juliet is because he hopes that the marriage will end the hostilities between the two houses. When he says "Shall Romeo by my letters know our drift, and hither shall he come; and he and I shall watch thy waking, and that very night shall Romeo bear thee to Mantua." (Act 4, Scene 1), he tells Juliet how everything will be all right. Unfortunately, for all his good intentions the play still ends in tragedy. Friar Lawrence is a man who is not afraid to take risks when he feels it is neccesary to help someone. For example in Act 2, Scene 6, when he marries Romeo and Juliet, he is risking his reputation as a Friar so he can help the two lovers. Also, when he says "Take thou this vial, being then in bed, and this distilled liquor drink though off;" (Act 4, Scene 1), he is suggesting that Juliet drink a potion so that she might feighn her own death and avoid marrying Paris. This is an extremely risky thing to do because anything might happen to Juliet ... Free Essays on Romeo And Juliet ROMEO + JULIET ‘Fate’ or ‘Destiny’, you could say, appear strongly throughout the play. Yet character influences feature just as much. The idea of fate is a power that is believed to control events, nothing can stand in its way, whatever it is, and it’s bound to happen under any circumstances. Romeo and Juliet would have died whatever happened – Inevitable. Not forgetting the fact that certain characters play significant parts in the consequences of events. The Elizabethan times people strongly believed in the idea of fate/fortune, they believed that there is not a lot you can do about it, if fate is involved there is nothing you can do about it. While also believing that you have good and bad luck, and there is nothing you can do to alter proceedings, good or bad you just had to accept what happens to you. We get a strong feeling of fate straight off from the prologue, already with the knowledge that it is talking about Romeo and Juliet, we get the idea that there will be deaths around them and, obviously to them, in various circumstances. As shown here: â€Å"The fearful passage of their death-marked love† It also suggests the way of death, and that their fate is decided. â€Å"Which, but their children’s end, nought could remove† This, along with the first line: are the first mentions of the two families This sense of fate also seems to show that key events that occur in the play are planned regardless of what the characters say or do. â€Å"Doth with their death bury their parents strife† Exploring that Romeo and Juliet’s deaths end the conflict between the two households. â€Å"And the continuance of their parent’s rage† Up until their deaths the conflict between the two family’s remained, unaware of happenings around them. At the beginning of the play Romeo and Juliet... Free Essays on Romeo And Juliet Romeo and Juliet 1968:1996 Romeo and Juliet is a timeless, classic love story written by William Shakespeare in 1594. This play tells the love story of â€Å"two star- crossed lovers† in Italy at the end of the sixteenth century. The title characters are Romeo and Juliet who happen to be the only children of two feuding families. Romeo is a Montague and Juliet is a Capulet. There have been different ways of portraying Romeo and Juliet, but the two most popular film versions portray two very different styles. Franco Zeferelli’s Romeo and Juliet was made in 1968, and is the film version most commonly shown in classrooms. The newest film version of this play is Baz Luhrmann’s Romeo and Juliet. He sets the classic story in a modern day setting. Both of these films are very similar, but also differ in many aspects. I will look at how both of these movies tell the same story, but how one director was able to change it to fit modern times. Zeferelli’s film is the older and more classical version of Romeo and Juliet. He uses the setting of Verona, and the costumes that were appropriate to that time. He does take liberties with the dialogue, in that he shortens many of the monologues made by the characters. He also portrayed the use of swords, which were the weapons used at that time. In complete contrast to this Luhrmann made the decision to set this classic play in modern day Venice Beach. The costumes, setting, and swords were all updated to fit the styles of the 1990’s. He has the characters wearing modern day jeans and bright colored shirts and changes the swords to guns. To try and stay with the original characteristics of the play, the characters called their guns â€Å"Sword 9mm.† He also kept the language as Shakespeare had written it simply because that was something that he felt he could not change. Luhrmann may have updated the setting of the play, but he actually used a lot mo re of the written dialogue... Free Essays on Romeo And Juliet Romeo and Juliet: A comparison between the new and the old! By: Aaron Dickman The 1996 Luhrmann version of Romeo and Juliet is unusual because it takes place in modern times. This creates an interesting setting for a play written in the 15th century. Luhrmann manages to create a movie that is remarkably faithful to the play's vision and sense of tragedy without drastically changing the play. The characters of Romeo and Juliet are a colorful group. Their changes in the movie are subtle, but noticeable. The Nurse in the play is a blabbermouth, makes dirty jokes, and is more of a mother to Juliet than Lady Capulet. In the movie, she is more to the point, doesn't talk as much, and isn't as close to Juliet. She is really more of a servant than a close friend. Lady Capulet in the play is a young wife with a nasty temper that shows when she demands Romeo's death. She also has a cold demeanor and virtually shuns Juliet until her death. In the movie, she's a horrible flirt with Paris and has a more than platonic relationship with Tybalt. She is warm compared to the play's Lady Capulet and seems to be more of a victim of domestic violence than in the play. This is apparent when Lord Capulet enters Juliet's room to ask her wife about Juliet's reaction to her arranged marriage. She closes her eyes like she fears his presence. The main characters hardly change though. Mercutio! is still the satirist, dueling with words. The biggest change is that Mercutio is on acid in 1.4-1.5. This explains his craziness during his Queen Mab speech and in 1.5, where he is dancing unusually. Juliet also remains the same. She still matures from "a stranger to the world." (1.2) to an independent, mature woman who defies her parent's wishes to marry Paris. The characters are still, for the most part, faithful to the play. Themes have a strong role in Romeo and Juliet. Most notable are the themes of love and fate. The play develops the theme of love through c...

How to Handle College Long Distance Relationships

How to Handle College Long Distance Relationships You may have left your girlfriend or boyfriend back in your hometown while you went off to school. You both may have left your hometown to attend school in completely different parts of the country. You may even attend the same school, but one of you is studying abroad this semester. Whatever the situation, maintaining a long-distance relationship while in school can be quite a challenge. There are, however, some things you can do to make the experience a little easier for both of you (and your hearts!). Use Technology to Your Advantage There are countless ways to use technology to keep in touch with someone, which you were no doubt using before you arrived on campus. Text messaging, IM-ing, sending cell phone pictures, talking on the phone, sending emails, and using your videocam are only some of the ways you can help stay (and feel!) connected to your far-away partner. Make times with each other to meet up online, and view it like a date. Dont be late, dont forget, and try not to cancel. Try to Send Old-Fashioned Mail As simple as it may seem, getting a card, gift, or care package in the mail always brightens someones day. For partners who are separated by long distances, these little gestures and mementos can provide a physical connection of sorts. And besides, who doesnt like getting a cute card or cookies in the mail?! Make Sure to Visit It may be hard financially, logistically but visiting a partner who is away at school can be really important to maintaining your relationship. You can meet his or her new friends, see where he or she lives, take a tour of the campus, and just get a general feel for your partners new life. Plus, when you both are back at your regular places, you can picture more about your partners life when youre talking on the phone or chatting over the internet. Despite the distance, visiting also demonstrates your interest and commitment to your partner (and might be a great Spring Break idea). Pay Attention to the Details You may not want to spend the limited time you have with your partner talking about the details of your life, but these are often the most important things. Hearing about your weird Biology lab partner, the English professor you love, and how you cant get enough of the dining hall waffles are the things that make you you. Your partner will want to hear all about the details of your new life. So settle in for a long conversation about the things that seem most ridiculous, but that may just end up being the things that keep you together during your time away at school.

Parenting-week 4 Assignment Example | Topics and Well Written Essays - 500 words

Parenting-week 4 - Assignment Example While every child, with or without gay, lesbian, bisexual, or transgender (GLBT) traits, requires and deserves support, care, respect, an any other needed information for proper development, parents in the two videos ingested and accepted the fashionable â€Å"born gay† theory; a rather unfortunate and odd, but the correct deduction, that infants still dependent on their parents virtually for everything were labeled/associated with the traits mentioned. Sorry to say, but the ultimate sexual orientation of the children are/were designed in a way from their early ages. Notwithstanding the general androgynous behavioral patterns atypical of the phenotypic sexual orientation; the dress code, an interest in dolls, princesses, girlish make-ups in young boys, the outwardly boyish stance, a penchant for tools, a square-jawed readiness for physical tussles with boys, a distaste of the delicate perfumed trappings of femininity in young girls, it is rather stunning, absurd, and more so unconventional, that parents in ‘Always My Son’ trailer would associate their child with a weird, deviant trait like gaysm before even reaching the teen ages. Even though there are numerous studies on the same, there is no enough evidence to predict a child’s sexual orientation. With regards to ‘Families Are Forever,’ it is pretty hard to imagine how a family with a firm religious grounding, Christianity for that matter, would accept the behaviors of a son or a daughter attracted to the same gender, let alone going public, more so in a church that mostly goes in the opposite direction. Sexual orientation is but an internal psycho-emotional experience, and may or may not include a behavioral manifestation. While biological elements may well explain a person’s sexual orientation, albeit in part, it is an individual’s choice to either act upon the allures of the same gender or not; private decisions that people

Human Nutrition-Supersize Me Movie Review Example | Topics and Well Written Essays - 750 words

Human Nutrition-Supersize Me - Movie Review Example This is so huge that it is only second to smoking as a leading, preventable cause of death. In 2007-2008 the estimated prevalence for the years 2007 – 2008, in US has been calculated at 33.8% meaning 33 people out of every hundred must lose weight (Flegal et al, 2010). In the movie another interesting concept had been put forward. American children know more about Ronald McDonald than the forefathers of USA which was shown in one of the scenes where Spurlock shows a couple of pictures to 1st grade children in Worcester, MA. This is due to variety of reasons. Strong media advertising campaign by the company which in 2001 amounted to 1.3 billion dollars. If Britney Spears and other celebrities campaigned for something healthy rather than for ‘Pepsi cola’, then parents would have a good chance in talking some sense into their children. Another interesting thing to note in this movie was a notion that children associated themselves with happy memories of the playhouses accompanying most of the McDonald outlets and later on in life whenever they saw the place, those thoughts are recalled and hence a perpetuation of the cycle of dining at the same place over and over again. Food programs have been shown to be deficient in most of the school s with less focus over fresh fruits and vegetables although costing the same. Physical activity needs of the children must be addressed appropriately in schools with more attention brought to the states who have the highest obesity rates like Mississippi. As part of my personal experience I remember visiting a McDonalds outlet in downtown Manhattan with my parents. I was a 1st grader at that time. I had time of my life that day and still the family album contains my photographs with Ronald McDonald and my happy meal toys. Though I remember losing some of the toys to another kid, still, it did not put me off enough to not think of this place when I am an adult. Those warm feelings come back to me

The effectiveness of anti-social behavioural orders Essay

The effectiveness of anti-social behavioural orders - Essay Example The paper shall also address the concerns and challenges that ASBOs presents to law enforcement professionals and looks at possible improvements, if any that could be made to improve the effectiveness of these orders. As a prelude to the analysis, it may be imperative to understand the nature and scope of ASBOs. Introduced under the Crime and Disorder Act, 1998, ASBOs are designed to deal with anti-social behaviour perpetrated by individuals aged 10 years or above. An application for an ASBO may be made where it is alleged that a person or persons have acted "in a manner that caused or was likely to cause harassment, alarm or distress to one or more persons not of the same household"4 and includes a range of behaviour that put people in fear of crime. According to the U.K. Home Office, anti-social behaviour includes a range of problems, some examples5 being: An ASBO is essentially a civil order; however breach of the order re... The misuse of fireworks An ASBO is essentially a civil order; however breach of the order results in criminal proceedings and sanctions, including fine and imprisonment up to five years for adults. ASBOs are available to police and local authorities, as well as registered social landlords and British Transport Police (introduced by Police Reform Act, 2002) but not to members of the general public. Thus, police and local authorities can apply to a magistrates' court for an order to prohibit an individual from causing harassment, alarm or distress in a particular area. The ASBOs are community-based orders involving local people in the collection of evidence and in helping to monitor breaches. Lindsay Clarke explains that since ASBOs are accorded civil status, enabling both hearsay as well as professional witness evidence in ASBO applications, makes them more effective in protecting both the victims of anti-social behaviour as well as those reporting the behaviour.6 It is significant to note that while ASBOs were introduced as a fulfilment of the New Labour's undertaking in their 1997 election manifesto to create "community safety orders [that] will deal with threatening and disruptive criminal neighbours,"7 prior to it injunctions were used to deal with such behaviour8 under such legislations as Protection from Harassment Act 1997, Housing Act 1996, Environmental Protection Act 1990. The ASBOs are not intended to replace any existing legislation; they are seen as complementary measures available to the police and the local authority to combat anti-social behaviour. ASBOs essentially operate on the on the same principle as an injunction - prohibiting the offender from specific anti-social acts or entering defined areas through civil

Discussions about sex gender and society Essay Example | Topics and Well Written Essays - 750 words

Discussions about sex gender and society - Essay Example drag queens giving a very conscious illustration of glamorous women that shows security and a sense of belonging within the gay community, showing a type of power relationship that defies femininity. What is interesting is that Paris is Burning tends to show that queers’ bodies have become instruments that elicit hatred and contempt. Gay drag queens appear more comfortable in their skin when exemplifying the ideal of severe femininity and a sense of self-hatred when forced to engage in social activities without costume. It is perhaps because society has constructed norms that applaud heterosexual ideals (the ultra-feminine woman persona), but chastise when gay men give off femininity in their inherent male form. The documentary is an interesting case study of how established social norms regarding gender determine self-esteem for a queer out of costume and when in costume in terms of their perspective on social belonging. When Ru Paul is discussing the drag transformation that the jocks will be undertaking, he says, â€Å"so put some muscle into it†, as though making appeals toward masculinity that underpins the typical jock. He wants the jocks to be comfortable and excited about being turned into a drag queen, using discourse associated with gender stereotypes of masculinity. It is as if the jocks might be shamed or less motivated if he were to use the same feminine mannerisms he uses with other drag queens. This is an interesting idea for representing how gender roles are socially constructed. He must appeal to the stereotypical construction of masculine attitude and behavior to affect a genuine desire to participate in this transformation. Sharon Osbourne, the judge, states that one drag queen looks very vulnerable, yet comments that the male in costume is doing the best he can. In other episodes, judges are very critical of poor femininity and glamour in performance, but here there is a type of social sensitivity for the straight drag queens in order to

In Hospitality Industry, Which International Skills, Knowledge, Essay

In Hospitality Industry, Which International Skills, Knowledge, Behavior And Experience Could be an Advantage In the Development of Future Career - Essay Example This paper stresses that relative to the nature of cross-cultural management, the best skills, knowledge, behavior and experience that could be advantageous in the development of future careers in hospitality revolve around understanding Cultural Intelligence (CQ). Based on Arora and Rohmetra’s (2010) explication CQ entails the ability to exploit the knowledge and skills across state, ethnic and culturally diverse workforces. The overall understanding of Cultural Intelligence principles gives management and leadership teams a selection of perceptions that could apply efficiently, in diverse environments through understanding and management of consumers, individual employees or groups. This report makes a conclusion that as a hospitality practitioner should be on understanding, particularly the cross-cultures and performance on the international platform. Misunderstanding does not occur among managers alone; it can be prevalent amongst employees or employee and customers. Generally, a greater part of hospitality is about service provision thus without communication and strong relationships, there are limited chances of success. Nonetheless, Cultural Intelligence proves to be effectual when managing cross-cultures. The divisions provide an easy breakdown and gives detailed approaches for the common situation. Using the four divisions as the core guideline will facilitate additional knowledge, skills, behavior and experience enhancing my overall performance and progression in the hospitality industry.

Discussions about sex gender and society Essay Example | Topics and Well Written Essays - 750 words

Discussions about sex gender and society - Essay Example drag queens giving a very conscious illustration of glamorous women that shows security and a sense of belonging within the gay community, showing a type of power relationship that defies femininity. What is interesting is that Paris is Burning tends to show that queers’ bodies have become instruments that elicit hatred and contempt. Gay drag queens appear more comfortable in their skin when exemplifying the ideal of severe femininity and a sense of self-hatred when forced to engage in social activities without costume. It is perhaps because society has constructed norms that applaud heterosexual ideals (the ultra-feminine woman persona), but chastise when gay men give off femininity in their inherent male form. The documentary is an interesting case study of how established social norms regarding gender determine self-esteem for a queer out of costume and when in costume in terms of their perspective on social belonging. When Ru Paul is discussing the drag transformation that the jocks will be undertaking, he says, â€Å"so put some muscle into it†, as though making appeals toward masculinity that underpins the typical jock. He wants the jocks to be comfortable and excited about being turned into a drag queen, using discourse associated with gender stereotypes of masculinity. It is as if the jocks might be shamed or less motivated if he were to use the same feminine mannerisms he uses with other drag queens. This is an interesting idea for representing how gender roles are socially constructed. He must appeal to the stereotypical construction of masculine attitude and behavior to affect a genuine desire to participate in this transformation. Sharon Osbourne, the judge, states that one drag queen looks very vulnerable, yet comments that the male in costume is doing the best he can. In other episodes, judges are very critical of poor femininity and glamour in performance, but here there is a type of social sensitivity for the straight drag queens in order to

Finance accounting assignment Essay Example | Topics and Well Written Essays - 1250 words

Finance accounting assignment - Essay Example Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. â€Å"Revenue is recognised on the provision of goods and services that relate to the ordinary activities of the entity† (ACCA, 2013). Gain or loss is calculated with reference to the amount received in excess or short of the asset's carrying amount in the books of account. It is also important in accrual accounting that revenue and expenses are required to be matched with the accounting period. IAS 18 clearly specifies that â€Å"When the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period during which the service is performed† (ec.europa.eu, p. 2). For instance, income received in respect of annual maintenance contract by a company can recogni se only 1/12th of revenue in a month. It is immaterial whether a sale is made on cash or credit basis. Revenue is recognized when title of the goods or services is transferred to the buyer. In the case of construction companies or the projects which takes several years for completion, revenue is recognized to the extent the project is completed during the period. In the case of ‘hire purchase’ the sale at future date is agreed between the parties. The payments collected in instalments in advance by the seller are treated as hire till the last instalment payment is collected. Gross profit in this case is calculated only in proportion to cash received. This concept is important to avoid overstatement or understatement of profit or gains. Similarly, in sale and repurchase agreement, they should be dealt with together. IAS 18 has specified u/s14, the conditions to be satisfied for recognition of revenue from the sale of goods. Section 20 specifies the conditions for recogni tion of revenue associated with rendering of services and 30 specifies the bases for recognising interest, royalties and dividends. This standard also prescribes the norms for disclosure of the accounting policies adopted for recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving rendering of services. Question 2: Case Study A. In the case of sale of electrical goods, it is important to ascertain whether the entity has transferred to the buyer the significant risks and rewards of ownership of the goods. Ibi Ryan Plc retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold as he has sold the goods and despatched them in the normal course of business. Therefore, the accounting treatment is appropriate. B. C. The terms of the company’s contract with Witney specify that the goods remain the property of Ibi Ryan until they are paid for by Witney. Amount owing to Ibi Ryan from Witney ?600,000 includes ?50,000 for the products delivered by Liverpool warehouse. Therefore ? 600,000 treated as sale in the books of account should be reversed fully. 50% of this sale amount i.e. ? 300,000

Life Is What You Make It Essay Example for Free

Life Is What You Make It Essay Playâ€Å" LIFE â€Å" A marvellous journey, a joyous song; smells of roses but also pricking thorns. A fairy tale or an interesting story long; yes this is life, take it, as it comes along. For a moment one is on success hunches; next day may be in disaster trenches. Reaping today the crops of joy, tomorrow the land may be barren and dry. Surrounded now by madding crowd; big gang of people but don’t feel proud. Later he may be a mourning loner; with none to love in the life fair. Endowed with success, do not go too high; flip of coin and good luck may defy. Also face the challenges with a smile; as even the darkest clouds will pass by. Life is continuity,no buttons to pause; a school but unknown is level of class. It cons you with the problems; but hidden in it are all the keys and solution. No absolutes or formulae for it are known; change is what every day shown. Stocked with loads of energy piecemeal; that fills it with enthusiasm and zeal. It has a few painful separations; but also some strengthening bonds of relation. It has myriad colours and emotions; sorrow and joy in equal sessions. SO†¦Ã¢â‚¬ ¦ Share, care and love your dears; no point in clinging on to your fears. For trifling grudges it is too short; do not let the failures you to thwart. Never hurt others, choices might distract; just sincerely follow your heart. Even amidst the agony never fret; do the best with what you get. Do not lose hope, keep learning new skill; march forward, life is a total thrill. Live without inhibition; as life is about surprises and wonderment. Instead of logic trust your intuition; have daily goals be it health or relation. Commit mistakes, you have every right; face it courageously with all the might. Do not envy but live uncluttered; fall in love anytime u want with whatever. First learn to enjoy and use the present; life will be then much more pleasant. So just a small adage to say; life is nothing but a stage play. Live every moment as it unfolds; each day is a new chapter to be told. Inevitable, lively and unpredictable; this trek of life is really adventurous. Nothing ventured, nothing gained is what they say; so go ahead and have your share of play†¦

The Concept of the Digital Marketing

The Concept of the Digital Marketing Digital marketing is the very innovative and novel concept in the 21st century. Through this form of media products and services are promoted with the use of database-driven online distribution channels to reach consumers in an appropriate, significant, individual, and lucrative manner. The term digital marketing has not any specific definition or meaning but it can be well explained with the examples such as emails, online advertisements, pay per clicks, wireless text messages, instant messages, RSS, blogging, fax, video streams, podcasting, broadcast, etc. All these examples are included in the definition of digital marketing. Apart from its inclusive list, there are few traditional forms of marketing which are not included in the term of digital marketing. They are TV, radio, print and billboard as they are not the instant or quick forms of marketing. It means with these forms of marketing the advertiser could not get the immediate response from the end consumers. The traditional forms of marketing could not give the accurate number of responders. Perhaps, there is a little improvement has achieved with the devices such as TiVo which records the statistics like website but, still the desirable result has not gained. Nevertheless, this became possible with the introduction of digital marketing. Digital marketing has become so powerful network of advertising, that with the introduction of Double click strategy of Google for internet, the world has become very close linking to each and every place conveniently. With the help of digital marketing, campaigns for promoting any product through internet has become very cost-effective and convenient. With the feature digital technology, in digital marketing, the advertiser easily comes to know how many times and how long the campaign has been showed on internet, also it comes to know how many people have seen this campaign, how many responses have received, and how many purchases have been made though online mode. With this fast-end technology, marketing of any particular products becomes easier, the consumers convenience become possible and the organization makes huge profits, too. The improved versions of these digital marketing are broadband internet, Wi-Fi network, and mobile phone access. The usage of these techniques has drastically increased, worldwide. The web usage has increased 10% all over the world, from January 09 to January 10, as per the recent report. The attitude of management has changed. From traditional form of advertising, they have shifted to the digital marketing. Billions of dollars have been spent by organizations on digital marketing for promotion of their ad campaigns. They are taking huge benefits out of digital marketing and earning high revenues. Critical analysis of audit findings, using relevant diagrams and appropriate models to support analysis From the audit it is found that AECOM has considered for brand repositioning for its short term marketing project through digital marketing with Yahoo! Answers. But, AECOM has not considered any particular brand repositioning strategy for that. AECOM needs to consider the proper brand repositioning strategy for successful results in digital marketing. The strategy for AECOM can be New Logo and Tagline. AECOM is into financial and management services over the last 20 years but, during that period AECOM has not considered for brand repositioning. Now, if it has decided for it, then the best strategy for AECOM is new logo and tagline. AECOM should come up with new taglines such as Finest Service Provider, or Services Delivered. Anywhere. Anytime., or Leaders in Service Delivery. Along with its tagline, AECOM also can change its logo. By adopting any of the tagline, the scenario of consumers may change and consumers feel free to contact AECOM at any point of time. The tagline itself shou ld look so attractive that more and more consumers can be fascinated towards AECOMs services. Apart from this, AECOM has considered Yahoo Answers for its digital marketing promo. But, in the market there are various digital marketing services providers are available such as Google, Hotmail, Face book, You Tube, etc. The cost of services of all these service providers should also be considered, the quality of their services should be checked, the further discounts in finalizing the particular services should be checked and only after that the decision should be taken whether the particular service provider is economic in cost or not. AECOM should have to consider Face book for undertaking digital marketing project for brand repositioning. Over 400 millions of users the website has over socialized. AECOM could be able to take benefit out of it in fascinating more consumers towards its brand. The below diagram shows that the use of Face book has increased to that extent, if any company selects this digital marketing media for promo then definitely it will remain beneficial from the view point of growth, development, revenue, publicity, and of course profits. Facebook The use of social media for digital marketing is more compared to other websites which can be proved with the following diagram. If AECOM could have undertaken the brand repositioning through social media digital marketing, then the chances of its promo would be higher compared to Yahoo! Answers. AECOM is specifically into financial and management services to valued consumers. For further growth and development purposes, AECOM should consider the policy of diversification into new business segments such as AECOM should enter the new business of aviation industries or automobile industry for manufacturing of luxurious cars. A business case, with justification, including a cost benefit analysis, for the short term marketing project and show how the marketing project will support the delivery of the organizations marketing strategy Even though, AECOM is on number one position in providing financial services and management services to consumers, to survive in a huge market competition, brand repositioning of AECOM through innovation and technology via digital marketing is must. To maintain the market share and its position in the market, AECOM needs to consider brand repositioning. But, along with brand repositioning, the fear of high costs and high risks are increased with launching of new brand. As per Biel, brand positioning is building or (rebuilding) an image for a brand. Brand repositioning is nothing but managing the existing brand in better and advanced ways. Repositioning helps in introducing new opportunities and market changes. While going with the brand repositioning, there are certain risks factors which need to be considered. While brand repositioning, there is a high risk of losing trustworthiness and consistency of consumers. Because, it may become possible that many consumers are not aware of brand repositioning strategy of a company. During the period, if any consumer contacts through website, and the logo, tagline, advertisement, etc. changes, then consumers fall in the twisted atmosphere whether to contact or not. As per few analysts, the successful brand repositioning is impossible because during the repositioning period, most of the loyal consumers shift to other brands. The basic aim of brand repositioning is safeguarding and improving brand equity to un derstand the better vibrant of it. Repositioning of brand is modification of something which already exists in the market and the minds of consumers. Brand repositioning represents uniqueness in the companys existing products and services. Repositioning strategy exist in three stages known as introductory stage, elaboration stage, and fortification stage. The stages can be explained in the below diagram: Diagram 1: Stages in brand strategy development Selecting Appropriate Marketing mix Establishing the Brand proposition Rolling out the Strategy Introductory Stage Elaboration Stage Fortification Stage Modifying the Proposition Repositioning Updating the personality Repositioning helps in moving the organization to a newer and more attractive position than before. The objective of this movement depends from organization to organization. It differs particularly for the sake of understanding what the company wants to achieve. In case of AECOM, the company wants to become innovative in terms of technology and designing to the extent possible compared to its competitors. The brand positioning helps company in taking to the higher position than before. This can be explained with below diagram: Diagram 2: The principle of repositioning New Position Price Previous Position Experienced quality As the organization shifts to new position after brand repositioning, the company tries to meet the new demands of consumers, newer and stronger arguments of consumers by convincing them to stay as loyal. To achieve the benefits out of brand repositioning such as better value, relevant status in the market, great image, updated personality, etc. AECOM needs to undertake a four-phased brand repositioning approach which is as follows; Phase 1: Determining the current status of the brand Phase 2: What does the Brand stand for today? Phase 3: Developing the brand positioning platforms Phase 4: Refining the brand positioning and management presentation. Now, combining this repositioning strategy with digital marketing approach, the more accurate results will be delivered for AECOM. For this purpose, the Yahoo! Answers should reach beyond its pure online territory and initiate this conversation. For digital marketing of AECOMs brand repositioning campaign on Yahoo!, AECOM should conduct the following activities: Stage 1: On-ground video shoot of consumers At this stage, AECOM should visit major 3 countries UAE, USA, and UK. The campaign should be conducted for three days in each of the countries at well-known places asking questions to consumers about AECOMs brand repositioning event. While conducting this event, 5 questions to be asked to all respondents provided by the AECOM. All the answers to the above questions should be captured on the video and must post to the Yahoo! Answer. The response to the event will show that, whether AECOM has got tremendous response than expected or not and the target is achieved properly or not. Stage 2: Posting all the responses on Yahoo! The second stage in digital marketing for AECOM brand repositioning campaign is posting the responses on Yahoo! Answers. Accordingly, the top 50 answers from the list should be uploaded on Yahoo! Answers with AECOM brand. On each page total 10 answers to be displayed with AECOM promotional video. This can make it possible that users or consumers may watch the video responses posted on the website or answer the questions themselves which can foster more responses in the future. Stage 3: Promoting all the responses on Yahoo! All the questions selected should be posted on Yahoo! Answers for more promotion and advertising to create awareness amongst consumers about AECOMs brand repositioning strategy. For this promotion through digital media networking AECOM may get huge response. The strategy can be used here by AECOM and Yahoo!, is for every response to an answer the promo will be added more for 12 minutes which is the highest time given by Yahoo! Other than these responses, the other creative promos can also be added by AECOM on Yahoo! These creative promos include The promo of AECOMs featured services on Yahoo! Homepage The promo of AECOMs video answers on Yahoo! Homepage These promos are covered not only on Yahoo! Homepage but also on Messengers, E-mails, Answers and Groups. Stage 4: Invite maximum users to give their views and ask questions related to the AECOMs brand repositioning. The final stage in successful digital marketing campaign of AECOMs brand repositioning with Yahoo!, is invitation to maximum users to give their views about AECOMs financial and management services to others or those who are not aware about AECOM. Also, this stage includes the questions about AECOMs brand repositioning. The trusted consumers those have queries why AECOM is carrying brand repositioning, they can post the related questions on Yahoo!, and they may get the reasonable answers to their questions by responsible management team of AECOM through Yahoo! Answers. Accordingly, the promo of AECOMs brand repositioning can be conducted successfully via Yahoo! Answers with the expected unbelievable result. Cost-benefit analysis for the short term marketing project The cost-benefit analysis for AECOMs brand repositioning campaign in the context of digital marketing through Yahoo! Answers is highly depends upon the expected benefits out of it over its cost. Cost-benefit analysis (COBA) is a technique where the assessment of monetary social costs and benefits of any specified capital project is conducted over a given period of time. In case of this short term marketing project of AECOMs brand repositioning, if the benefits out of digital marketing are expected to be huge then the project is beneficial for AECOM and vice versa. For this purpose, the basic principles of COBA are required to understand which are as follows: Appraisal of a project For conducting cost-benefit analysis for any project, its evaluation is must. COBA is an economic technique for project appraisal. Incorporates externalities into the equation This characteristic of COBA invites for the social as well as private economic costs and benefits of the projects. It also measures the social welfare of the investment. Value of Time Time is very important factor while undertaking COBA analysis. The economy of time is considered in the future of the project. Uses of COBA : COBA is traditionally being used only for big public sector projects such as water, dams, railways, bridges, by-passers, new motorways, tunnels, power-stations, flood relief schemes, etc. But, now the scenario has changed and COBA has been applied to small projects, to public health programs, in reduction of long-term unemployment, to understand the cost or benefits in new business deals, etc. The main aim of conducting COBA is whether the project leads to an increase in social benefits in future or not. If the answer is Yes then the result of COBA is positive and vice versa. Main steps in calculating COBA Approach: Step1 (a): Calculation of social costs and benefits: In this step, the social costs and benefits include all the direct and indirect costs, expenditures, profits, and gains. It involves all the significant costs. Step1 (b): Sensitivity analysis of events occurring: In this step it is to be marked that how much is the profit and cost involved in particular transaction and what is the outcome of it? If it will occur what is the scale of uncertainty about the actual values of the costs and benefits? Step 2: Discounting the future value of benefits: The next step involved in COBA is discounting of future benefits. Since the benefits are enjoyed in present, the future value of it is discounted over a period of time. Step 3: Comparing the costs and benefits: This step helps to understand the net returns on investment. Step 4: Comparing net rate of returns: Under this step, the returns from different projects are collected and accordingly the best out of it is selected. The COBA decides about ranking to the projects on the basis of its highest expected net returns in social welfare. As per these characteristics, uses, and steps of COBA, the AECOMs brand repositioning in the context of digital marketing through Yahoo! Answers represents that the cost involved for digital marketing may be high but the expected returns is definitely more than its cost. In this project, the major cost involved is only for digital marketing, the returns are in variety of forms such as high returns and profits to AECOM, huge publicity which creates awareness about AECOM brand in the mind of diverse consumers, people come to know about the existence of AECOM and its wide-ranging services in all the possible sectors through its expert employees. Also, the time involved in digital marketing is less compared to traditional form of marketing. So, from all the view points, one point is very clear that the benefits involved in this project are expected to be very high compared to its cost. So, the results of cost-benefit analysis are positive. Based upon recommendations, an outline of project plan to effectively implement proposals with a risk management program The recommendation to AECOM in its brand repositioning of short term marketing project through digital marketing, where AECOM has considered Yahoo! Answers as strategic tool for digital marketing should be replaced by social media networking which is also a digital marketing tool. In social media marketing, AECOM can either go with Face book or can create companys own blog for publicity and advertising of its brand repositioning. The revised outline project plan for AECOM for implementing proposal of digital marketing successfully in its brand repositioning inclusive of risk management program is as follows: Objective: The objective of AECOM is successful brand repositioning for a short term marketing project through digital marketing. Vision: The vision of AECOM is to become pioneer in the delivery of financial and management services in the entire world. To attain the leadership position in the entire human resource industry also has to be the vision of AECOM. Strategic management: To achieve above objectives AECOM must utilize the complete structured approach to undertake strategic management. Nike must undertake the brand repositioning strategy of New Logo and Tagline in the context of digital marketing through social media networking of Face book or companys blogs. Digital marketing through Face book AECOM has decided the promo and publicity of its brand repositioning strategy of New Logo and Tagline through Yahoo! Answers which is very expensive compared to other social media networking websites such as Twitter, Linked in, and Face book. Maximum are the people using these social networking websites and if AECOM refers one of these websites for its promo then the outcome will be greater compared to Yahoo! Answers. Around 400 million users are using the Face book networking. The companies using social networking website for business purpose and their market share for twitter is 41%, Linked in is also 41% but for Face book it is 44% which is highest compared to others. Digital marketing through Companys blog Other than the use of Face book, company can create its own blobs and can post the questionnaire for promo and publicity purpose on AECOMs blog only. The interested consumers can get information about AECOMs activities from its blog and also if any queries can be posted directly to the blog of AECOM. The companies using own blogs for digital marketing purpose is very high with its market share 46% higher than Face book, too. Since, company has its own blog, the cost of hiring any digital marketing media also reduces. But, the limitation to this strategy is company cannot attract new consumers who are not aware of AECOM and its brand repositioning. Risk Management Program AECOMs brand repositioning marketing project through digital marketing has the risk of system failure and not meeting the business need. In such a situation, AECOM is required to design a risk management program. The risk management program for AECOM in case of system failure is recovery, back up, and disaster recovery procedures. In case of risk of not meeting business need involved then AECOM should ensure about the representatives and resources involved for good participation and collaboration from all concerned areas of business. Implementation AECOM can implement its plan of digital marketing through social media networking instead of Yahoo! Answers. By implementing this plan, AECOM can reduce its high cost and as a result, the COBA will also give the higher returns compared to digital marketing with Yahoo! AECOMs brand repositioning through digital marketing via social media networking will lead to gain higher profits and AECOM will be in a position to attract maximum consumers through social media. This option will ensure to attain AECOMs objective of market leadership in human resource industry. Conclusion It is concluded that the best strategic option for AECOM is social media networking for digital marketing and amongst it, Face book is better than companys blog because Face book may offer AECOM maximum consumers to get availed of AECOMs excellent services. Recommend, with justification, appropriate methods of effectively monitoring and measuring progress throughout the project, to ensure that it is completed on time, within budget and to specification Now days the share of marketing through digital media has increased compared to traditional media of marketing. As a result, the demand for tools for measurement of growing selection of online marketing channels has increased. Garners maturity model for Web Analytics has provided the tool for measurement of web site analytics but it has not included the social media networking and other digital marketing media. This gap has been filled by the Webtrends Digital marketing Optimization Team by providing an appropriate method for measuring the progress throughout the digital marketing project. The Digital Marketing Maturity Model (DM3) has provided the framework for measurement of any digital media marketing project. DM3 is the best model for measurement of progress of any digital marketing project. The DM3 beta measures the progress through six core areas. They are the six pillars of digital media measurement. They are as follows; 1. Measurement Strategy The first core area in measurement progress is measurement strategy. A formal measurement strategy should be placed by organization and should make sure about aligning the overall objectives of organization. This assists in meeting all the digital marketing activities to the companys bottom line and the manifestation of digital measurement becomes possible. 2. Analytics Resources and Domain Expertise The success of digital marketing analytics program become possible because of analytics resources and domain expertise. The employees of organization make it possible through their dedication towards measurement and analysis, the resources at their disposal, their capability to troubleshoot issues, and response to requests throughout the organization. 3. Data Integration and Visualization Through data integration and visualization, the effective measurement of digital marketing becomes possible. For successful measurement, organizations required to integrate the multiple sources of data to gain a more complete picture of their consumers and business. Data integration is the core chain of values between the systems. It enables organizations to generate an absolute image of their marketing efforts. Data visualization helps in arrangement and release of digital marketing facts in meeting the requirements of various groups throughout an organization. 4. Data Analysis and Insight Data Analysis skills are very important in twisting the web-based data into perceptive or organizations wants to optimize their websites and compel elegant marketing and business verdicts. Nevertheless, diverse data entail special types of analysis skills. 5. Adoption and Governance The value of digital marketing data is minimal unless the rules of digital marketing are in place to ensure its consistency and quality over time and if it helps in getting the right people at the right time throughout an organization. The training to people according to their roles is necessary for those who want know how to utilize the data. The assistance from government for managing various types of aspects in context to digital marketing programs becomes possible inclusive of change management, security, and data consistency programs. 6. Ongoing Optimization Organizations placed the data measurement processes consistently over a period of time which are ensured by ongoing optimization. The optimization opportunities are recognized and diverse iterations of sites are tested by using digital marketing data. Prior to implementation, grown-up organization extents all digital marketing channels from web sites to paid research and also includes A/B testing of multiple marketing updates. Critical assessment of the main techniques for evaluating the success or failure of the marketing project on its completion The main techniques in evaluation of success or failure of the marketing project on its completion are Critical Path Analysis (CPA) and PERT Charts. These both techniques are very powerful tools to schedule and manage the complex projects. Both the techniques were developed in 1950s and till now they are used successfully. Lets discuss these techniques in details. Critical Path Analysis (CPA) This technique helps to plan all the tasks which require to be completed as a part of project. CPA acts as a basis for beginning of program, and of resource planning. CPA helps in observing the achievement of project objectives. CPA also helps to keep a track whether any corrective action requires to be taken to get a project back on course. The benefit of using CPA within the planning process is to get assistance in developing and testing the plan to ensure whether it is vigorous or not. CPA takes care of tasks for timely completion of project. CPA also takes care which task to be delayed if at all resource requires to be modified to catch the missed tasks. CPA also helps in identification of minimum length of time for completion of project. The major drawback of CPA is, the management of tasks with time in relation to the project plans is not that easy and obvious like that with Gantt Charts. As a result the difficulty in understanding increases. The effective CPA makes the differences between the success and failure on composite projects. CPA is very useful technique for assessing the importance of problems faced during the implementation period. PERT Charts (Program Evaluation and Review Techniques) PERT is a deviation on CPA which takes a somewhat more cynical outlook of time approximations made for each project stage. To make use of PERT charts, the shortest possible time is required to estimate for each activity and also the most likely length of time is also required. Appendix Appendix A: Introduction of organization History and Background The founders of AECOM are Richard G. Newman and few employees of Ashland Inc. and about 20 years ago on 6th April, 1990; they established AECOM with the merger of five Ashland enterprises. In 2007, around 30 companies joined AECOM and it became public limited company on the New York Stock Exchange. AECOM is listed in a fortune 500 company currently ranking # 352 and provides the services of architecture, building engineering, design and planning, economics, program management, and transportation in all over the world having approximately 46000 expert employees in more than 100 countries. The revenues of AECOM are flowing in billions of dollars with $6.3 billion at the year ended 30th June, 2010. But, in 2009, AECOM introduced a new brand repositioning with the context of digital marketing. The employees of AECOM are so talented and skilled that their excellence and originality has come from the affluent history of some of the worlds premium engineering, environmental, planning, and design companies. The vision of the AECOM to make a world better place by providing services through excellent employees in the areas of transportation, energy, and water systems by developing environment properly and by creating new buildings and communities. AECOM is well-known for its professional service providing facility all over the world. AECOM has taken over many mergers and acquisitions with some of the greatest companies such as Tishman Construction, INOCSA Ingenieria, and Ellerbe Becket. The excellent expertise brought together from these companies to serve more clients in a better way. AECOM wanted to tell the truth to its clients that AECOM is the number one design firm by Engineering News-Record (ENR) magazine, a McGraw-Hill Publication and with brand repositioning in the context to digital marketing; it will establish its brand in such a way to become a market leader. Consumer Base of AECOM AECOM has consumers all over the world. Majorly, the consumers are in the America, Europe, Asia, Middle East, Africa, Australia and New Zealand. AECOM is specialized in providing the expert financial and management services to its consumers. AECOM has maintained a record in retaining the industrys most talented professionals for the ease of its consumers. Apart from these, AECOM has won various excellence awards during such a small tenure of 20 years. In 2009 itself, AECOM has won the awards like best large project, best small project, best technical innovation, best win, and so on. Not only excellence awards, AECOM has achieved CEO awards, too. This proves that AECOM is a huge enterprise with a vast consumer base of it. AECOMs position in the market AECOM stands on number one position all over the world in the services of designing among top 500 companies. It is the number one designing firm all over the world. AECOM is on top position in all the services such as pure designing, transportation, mass transit and mail, general building, government and commercial offices, and education. Only in green designs, it stands on 4th position as per ENR magazine. Range of products and services AECOM provides services in the streams of architecture, building engineering, design and planning, economics, energy, environment, government, program management, transportation, and water. In the field of architecture, AECOM provides services of interior designing, master planning plus urban designing, and renovation. In building engineering, AECOM builds the commercial and educational buildings, data centers, government, healthcare, and pharmaceutical buildings. AECOM conducts designing and planning for landscape architecture, environmental plus ecological planning, master planning plus urban designing, and strategies. In the stream of economics, AECOM facilitates services for capital planning, economic planning plus real estate, entertainment plus leisure, hotels and resorts. AECOM facilitates energy efficiency and carbon management, energy for hydropower and dams, thermal, geothermal and nuclear. AECOM also takes care of environment by providing services of air quality, environme nt health and safety management, waste services, water and natural resources, and so on. AECOM helps to government in all over the world by providing necessary services in the development and infrastructure of particular country and same alike many more services. In the field of program management, AECOM provides services of knowledge transfer, training, risk management, and web-based program management systems. AECOM takes care of