An Evaluation of the Use of the PRINCE2 Project Management Methodology

An Evaluation of the Use of the PRINCE2 Project Management Methodology Presentation PRINCE2 is an abbreviation representing PRojects, IN Controlled Environments. It is a technique that is utilized by venture chiefs in overseeing ventures. This strategy is normally utilized by the UK government, in spite of the fact that it is likewise utilized in different nations. It covers both the association and the executives of an undertaking. PRINCE2 can be characterized as a strategy utilized by venture supervisors to oversee projects.Advertising We will compose a custom report test on An Evaluation of the Use of the PRINCE2 Project Management Methodology explicitly for you for just $16.05 $11/page Learn More It encourages them to conclude who ought to be worried about specific undertakings and what is anticipated from them, that is, the task group and its duties. PRINCE2 gives a lot of procedures that ought to be received in a task and clarifies the sort of data that ought to be joined in a given venture. In any case, comprehend that the strategy doesn't play o ut any assignment and will never give an affirmation of an undertaking achievement. It just gives a rule of what ought to or ought not be associated with a venture and leaves the undertaking administrators to settle on their own choices. A triumphant venture, that is, one that conveys quality outcomes inside the set financial plan and on time relies upon the distinction of individuals who are worried in its execution. This incorporates venture board and the undertaking group which does a large portion of the work. Today, ventures engage various gatherings of individuals including however not restricted to the customers, temporary workers, and the clients. The most significant target behind the utilization of PRINCE2 is to ensure that there is a general language among the concerned gatherings. Clients and providers are united by contracts, while the venture group and the task board are united by the obligations expected of them by the clients as well as the clients of the undertaking . By utilizing PRINCE2 venture directors have had the option to oversee extends all the more effectively and this guarantees the items that are conveyed from the undertaking are of the correct quality. This paper takes a gander at the historical backdrop of PRINCE2 as a task the executives strategy, its relationship with venture the board and program the executives, a portion of the upsides of utilizing this technique to the undertaking supervisors, and the weaknesses. It likewise takes a gander at the procedures, parts and strategies of PRINCE2. Brief History of PRINCE2 was gotten from PROMPTII and PRINCE venture the executives technique that was found in 1989 by the administration of UK. It was found in 1996 as a more proficient administration technique than PROMP TII and from that point forward, it has become a famous strategy and it is progressively being utilized for overseeing venture in the UK (Haughey 1).Advertising Looking for report on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More It has now become a typical technique utilized by venture chiefs, in the UK as well as in 50 different nations. The latest variant of PRINCE2 was discharged in 2009 by OGC, despite the fact that the name didn't change to PRINCE3 as it would have been normal, meant that the strategy is as yet devoted to its belief systems. In any case, it had been experiencing a progression of updates since 1996 so as to be good to the present worldwide business condition. The significant disparity among PRINCE2:2009 and the past adaptation is that, the 2009 form involves the utilization of two guidance manuals; one for the administration triumphant tasks and the other for coordinating undertakings. Pass mark has been expanded to 55 percent (for the expert appraisal) however that of establishment assessment remains. Further, the specialist test won't accept 3 hours as it used to however 2 and a half hours (Haughey 5) Proj ect Management crafted by an undertaking administrator is to sort out and control a task inside an association. To do this, he chooses HR who are skillful enough to deal with the venture and it is his obligation to regulate their work to guarantee that it done opportune and as indicated by set down measures. The undertaking executive proposes the venture plans that illuminate the errand of the task just as its term. A customer pays for the venture while the client is the person who utilizes the aftereffects of the undertaking or rather one who the item impacts on. Be that as it may, at times, the purchaser and the customer can be a similar individual and the individual whose capability is being utilized on the undertaking is known as an expert. For the task to convey the normal outcomes, these individuals need to co-ordinate with one another. They need to guarantee that, the task does to surpass the set financial plan, it is of the correct quality and it is conveyed on schedule. Eac h PRINCE2 must have a task board made out of the customer, the client (or his representative), and the expert or purveyor (Anon. â€Å"PRINCE2 system overview† 4). In PRINCE2, these individuals are known as the customer, senior purchaser, and the prevalent contractual worker. It remains the obligation of the undertaking administrator to answer to the task board on the advancement of the venture and any predictable difficulties or scrapes. Consequently, the undertaking board furnishes the venture supervisor with fitting choices on the best way to deal with the task and how to beat any difficulties that comes his way.Advertising We will compose a custom report test on An Evaluation of the Use of the PRINCE2 Project Management Methodology explicitly for you for just $16.05 $11/page Learn More PRINCE2 is an information based methodology that covers a wide territory in venture the executives. It gives a procedure model made out of eight procedures that go about as a manual for a t ask supervisor in arranging and overseeing ventures. PRINCE2 venture the board technique can be applied to countless undertakings and in a wide scope of unpredictability. Additionally, the PRINCE2 guidance manual on the administration of unbeaten undertakings gives various systems that help a task supervisor in utilizing the procedure model. One preferred position of PRINCE2 is that, it assists with normalizing the exercises in an association while permitting venture directors to embrace a scope of items utilizing similar procedures and wording. The significant requirement is that, it confines the degree of innovativeness in the techniques applied by chiefs in overseeing ventures (Anon. â€Å"PRINCE2 strategy overview† 5). Program Management Program the executives includes overseeing gatherings of tasks for an ideal advantage. It includes organizing and controlling undertakings in a gathering with the goal that they give successful outcomes. Huge and complex undertakings are typically separated into little and between related activities for simple administration. In doing this, one needs to think about, the time and the financial plan allotted to the particular undertakings. The significance of utilizing PRINCE2 in program the executives is that, it helps in gathering of ventures as per their motivation and earnestness. Much the same as in venture the board, PRINCE2 help program supervisors in setting a methodology that must be followed in observing that all undertakings yield the normal outcomes. It encourages them to set the jobs and obligations of the various individuals engaged with programming and furthermore give a rule to be followed in overseeing ventures. Favorable circumstances of utilizing PRINCE2 to both task administrators and program supervisors Risk Management Many individuals face about challenge the board yet seldom do they do anything in association with it. The serious issue is that numerous individuals don't have a clue about whose o bligation it is to oversee hazard. PRINCE2 gives an answer for this since it characterizes the technique for taking care of hazard. The most recent variant PRINCE2:2009 which was discharged in June 2009 gives a system to overseeing risk.Advertising Searching for report on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Find out More This includes ID of dangers, assessment, and how to manage distinguished hazard inside a venture. It additionally gives a thought of who is responsible for doing the differing jobs ensnared in chance administration. It sets out the number and kinds of dangers that an association can have the option to shoulder inside an undertaking. The initial phase in chance administration is to recognize the dangers in an undertaking; this should be possible by following the methodologies given in the new manual (Hinde, â€Å"Better Risk the board with PRINCE2† 1). A portion of these methodologies are: evaluating basic issues from past ventures, directing a hazard meeting to generate new ideas, and building up a structure for separating dangers. A hazard structure is an outline that looks like an association diagram yet it is separated into various ways, for example by the utilization of the PESTEL examination. Dangers can likewise be recognized by checking on the various parts of a task, f or example, level of endorsements, issues raised with respect to the undertaking, abandons caught in the activities, just to give some examples. In the wake of distinguishing the potential dangers in a task, the following stage is to evaluate the hazard presentation. In this movement, every danger is estimated regarding rate and the monetary effect it can produce on the off chance that it happen to happen. The part of rate is duplicated by the monetary effect on show up at the alleged an incentive on the off chance that the hazard happens. By including the normal estimations of the all the normal dangers, we get a money related worth that speak to the hazard introduction of the task being referred to. PRINCE2 suggests that, each hazard ought to be recorded when they are relied upon to happen so as to give the nearness of the hazard. It additionally recommends that the chance and the effect of a hazard should be placed into thought to set up whether this show an inconsistency after s ome time. Aside from simply looking at when as a hazard could possibly happen, PRINCE2 thinks about the reasons for dangers. This gives a more profound examination in id

Reality and Experience in Young Goodman Brown Essay examples -- Litera

In perusing Nathaniel Hawthorne's Young Goodman Brown, numerous issues come up that excite enthusiasm for subjects of information, insidious, reality, in addition to other things. During my experience perusing this content, how Goodman Brown's viewpoint changed dependent on data uncovered to him that may not be the truth of the individuals he knows was intriguing. That information increased outside customary and physical domains can influence the brain and the view of the world is an interesting subject. I likewise discovered this intriguing related to a portion of the ideas of scholarly pundits we explored for the current week, as the subject of what writing is and what it ought to do gets significant in the conversation of what befalls Goodman Brown, however consequently what befalls the peruser of his story. To start, the prologue to Goodman Brown starts with acquainting characters that appear with epitomize energy, sincerity, and blamelessness. Associations among Goodman and Faith, for example, the separating kiss (Hawthorne 239), and even the portrayal of Faith, whose top contains pink strips that the breeze plays with contains a feeling of caprice and fun loving nature that sets the peruser up thinking about the youthful couple in positive terms. Be that as it may, Goodman changes this rapidly with his conversation of leaving, just as his splitting. Now, we see the contention inside the portrayal of Goodman Brown develop, alluding to himself as a wretch...to leave her on such a task (239), a difference to the underlying thought introduced of him. This is the start of what intrigued me such a great amount, as the presence of Goodman Brown was introduced questionably and painted to be acceptable by his collaborations with Faith, who was portrayed in more fine grained detail. The equivalent can be sa... ...or then again they were portrayals inside a branch of reality inside his own psyche dependent on his encounters on the planet. Encouraging this, the peruser has a similar involvement in the invented universe of Goodman Brown, as despite the fact that it is a work of fiction, it is grounded in actuality dependent on its thoughts alone. With everything taken into account, I found the investigation of reality in Young Goodman Brown to be significant in its own right, as the capacity of reality and what characterizes it in writing and its impact not just relies upon the writer and the substance of the work itself. Rather, the value-based nature of craftsmanship requires a cross section of beliefs and encounters to meet up to make meaning free of a solitary thought or idea. Works Cited Bressler, Charles E. Artistic Criticism: An Introduction to Theory and Practice. fifth ed. New York: Longman, 2011. Print. .

Science and Technology free essay sample

Educators and my dear companions, Science and Technology today, are an equivalent forever, every part of it is represented by science. The automation has diminished individuals to robots. Our exercises, our activity, even our musings are logical at this point. Albert Einstein once said â€Å"It would be conceivable to depict everything deductively, except it would have neither rhyme nor reason; it would be without significance, as though you portrayed a Beethoven orchestra as a variety of wave pressure. The powers of nature which motivated stunningness and loathsomeness in the psyches of our fore dads have since been tackled to serve us as opposed to administer us. Downpours, floods, illnesses, pandemics, endemics no longer startle us. We don't dread and love them now, we don't think of them as divine beings yet straightforward marvels of nature which can be made to serve us or which can be maintained a strategic distance from without any problem. This is the thing that Science has educated us. We will compose a custom exposition test on Science and Technology or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page To be coherent in our thinking and channelise our considerations. Science has made the world littler, time and separation have nearly lost their centrality. We can see, hear, and talk from staggeringly significant distances. Tremendous seas, extraordinary deserts, thick backwoods are no obstacles in the method of traversing them. Excursion via land, ocean and air has been made simpler, increasingly agreeable, snappier and more secure. Around a thousand miles an hour is a typical thing. We can go under the ocean, noticeable all around, on the land and now across a huge number of miles through space. The wheel is as yet known as one of the most significant creations of science and I am sure we all sooner or later of time have considered a whole part on the Whell in our Social Science exercise. Web, Computer, Telephone, Television, Telescope, Telegraph, Tele printer, Communication satellites, Airplanes, Submarines, wonderful noble Ocean Liners, Printing squeezes, fabric plants and other present day manufacturing plants are a portion of the wonders of current age which have upset travel, correspondence, and ways of life. Man has arrived at the moon not once yet upwards of multiple times! Lunar arrivals will before long become a thing of past. Human unmanned rockets have just arrived on Mars. Cinematograph TV, photography, video, advanced photography, CD players made life magnificent, engaging, illuminating and entertaining while PCs, Tele printers, mechanization, electric warmers, coolers, electric iron, climate control systems, fridges, cold stockpiling have made life more joyful, increasingly agreeable and worth living! Science has helped destruction of numerous sicknesses and gave assurance against practically all the hopeless ailments. In the prior days fan following was constrained to sending fan mail to the stars and trusting that the letter arrives at their hands. The final product was rarely known. Today with the snap of a mouse we can follow Simorelli on Twiiter on Instagram and have them tail you back â€all done in a matter of few moments. Gigantic machines are working all day every day to make things which make our untruths lovely and beguiling and agreeable. Just disadvantage here is that the structures are not specially crafted and it I entirely conceivable that the dress you purchased from Forever 21 is a similar one your companion as of now has in her pantry. There is opposite side of picture too. Science has its darker viewpoint also. Advanced weapons of warâ€tanks, destroyers, torpedoes, bombs, assault rifles, guided rockets, nuclear bombs, nuclear bombs and so on have created destruction on the world and made honest individuals experience the ill effects of these barbarities of fierce part of science. It tends to be said that science has not made life serene rather it has made life increasingly rushed, rushed, stressed, eager; people have been excessively curious and excessively imprudent. Presumably science has protracted the life expectancy, diminished the passing and expanded the birth rates to such an extent that new methods must be contrived to keep a beware of the developing populace of the nation. Science resembles a lovely toy, a delightful valuable instrument, device which whenever utilized cautiously and mindfully is an aid, and if not is a scourge of God, on the evil clients, abusers of science. Summarizing, it very well may be said that like everything, science and innovation likewise have their more brilliant and the darker angles yet certainly even the staunchest cynic can't help affirm that picks up we have picked up from science exceed the misfortunes, utilizes dwarf the unsafe viewpoints. Science resembles a jewel which outperforms all the legends on the planet. It is a direct result of the science that we are what we are today. Much thanks to you. Science and Technology free exposition test The things I learned in Soctec I have learned numerous things in Soctec. It was a pleasant course. There are numerous subjects we handled about science, for example, the science itself as a type of information and as a method of request and science as a social development. In general, this subject rolled out certain improvements in me. The things I learned will manage me and set me up for my future. This course motivated me to give a valiant effort as a future researcher. There are numerous critical thoughts I have learned and experienced in Soctec, for example, the significance of winning science, innovation and the impact of these to the general public. Learning science is fundamental. Since the beginning, we cooperate with our condition, posing inquiries and looking for answers. This inquiry and-answer process lies at the core of knowing and doing science. It is a method of knowing and pondering the common and physical parts of the world in which we live. We will compose a custom paper test on Science and Technology or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Through this Soctec class, science was the primary device used to rouse us material science understudies by handling and talking about the essentials on to the profound logical points. Second, for what reason would it be a good idea for us to contemplate innovation? Innovation is a result of contemplating science profoundly. Pretty much every part of our day by day life, for example, food, social insurance, transport, interchanges, diversion, our condition utilizes innovation. It is continually developing and is changing the manner in which we take a gander at things and how we get things done. In addition, how does science and innovation influence the regular living of individuals? Like I stated, science and innovation are associated. These days, PC is the most valuable and famous innovation to each eople. Some may state that they cannot do anything without a PC. All things considered, in truth it is genuine in light of the fact that PC makes life increasingly charming and through this, we might have the option to find and investigate new things. Utilizing PC resembles an experience. It gives all of us the data and is utilized to understand scientific estimations. Through science and innovation, it is simpler for us to convey others. It is additionally huge in the field of business since exchanges and different occasions are done through the PC. Science and innovation let each individuals live in a simple and present day life. It opens the entryway and permits individuals to go into another world which is completely evolved and all around edified. Science and innovation isn't giving us just the positive side yet it additionally has its detriments that really influence human life. On the off chance that we check out the environmental factors, it is so packed, contaminated and harmed which is caused for the most part by the presence of designed advances all through the world. Its reality thoroughly influences our mom earth and our common habitat is supplanted by new large uildings and processing plants that are overseen by innovation based proprietors. Taking everything into account, these arent all the things I have gained from this great class. Demeanor astute, this class made me a superior basic scholar. As a science understudy, having the option to think fundamentally is a bit of leeway whenever and anyplace. Soctec truly helped me from various perspectives. It changed my impression of science. From the outset, I resembled I Just need to read Just for my evaluations. In any case, presently, I truly realize what is science all world. I truly love Soctec. It changed my entire impression of science.

Reflection On Writing - 1796 Words

Nathan West Lang-120 Professor Graves 11/12/2017 Where Am I Now? A Final Reflection Narrative on Writing Writing is difficult. It is difficult to begin, difficult to stop and difficult to plan. However, it is surprisingly satisfying to create something that is entirely your own, made from your mind and a topic. Or at least this how I, as a eighteen year old college student, perceive the act of writing. I don’t write all that much outside of class or for a specific task, but when I do write something, I must force myself to start but after that it’s hard to find a good place to stop. The way I write is constantly evolving as I find new ways to express myself and reading articles informing me the best way to make a cohesive essay. As such,†¦show more content†¦It is unpolished, as I did not revise my writing beyond a cursory spelling and grammar check, and as such is my unedited thoughts on the topic. During my time in LANG-120, I learned several effective ways of checking over my work, finding mistakes not picked up by a quick check, rewriting passages to better fi t with the rest of the text and improving the general flow of the piece. I first started revising my work in Ernest after my meeting with Professor Graves about the first draft of my literacy narrative. He had me read through my text out loud and mark where I stumbled or changed a word around, and then had me go back and rework the wording around those points in order to make it flow better. It astounded me how I missed such an easy tactic in revising my papers and improving them immensely in a short amount of time. Coupled with the idea of a â€Å"shitty first draft†, this gives me a basis to work on instead of working from a blank Word document and improving the content I have instead of futilely attempting to prefect it the first time around. This helps immensely with making introductions, as I can never start any piece of writing off well enough that I don’t go back at the end and write a much better one later, with the compulsion to make everything perfect the fir st time around being assuaged, I can skip the intro and go straight into writing out the content and put in an introduction when it comes naturally to me. OneShow MoreRelatedReflection On Writing1017 Words   |  5 PagesThroughout this course, writing 101, I have learned how to improve my writing in many aspects. This course has taught me the correct ways to write a college essay and has helped me get out of old habits that I got away with in high school. When I first found out that we were required to take a writing class I was nervous because I am not the bets writer. For the class, we were required to write down a list of goals that we would work towards through the class to help improve in writing. For me there wasRead MoreReflection On Writing1013 Words   |  5 Pagesmy writing 120 class I faced a myriad of difficulties in efforts to complete my writing assignments. Assignments such as: a memoir, rhetorical analysis, and blog were relatively new writing concepts I have not yet explored, and with the completion of each, I must say I have grown as a writer. College courses such as writing 120 are futile to the success of students who wish to grow professionally as writers in whichever field of business he or she may choose to pursue. To conclude my writing 120Read MoreWriting Reflection873 Words   |  4 Pagesmy first semester at the University of Portland, the quality of my writing progressively increased. My English 112 class contained many different activities that contributed to helping me become a better writer. Informal writing assignments, class discussions, peer review sessions and the writing center were just some of the resources available to me that helped progress not only my writing ability but my overall reading writing analysis skills as well. Not only did I make new relationships withRead MoreReflection On Writing801 Words   |  4 PagesThroughout this semester I learned a lot about writing essay. Before this course I knew only one style of essay, because in high school, I wrote essay only for Literature classes. In this class I found that writing could be structured in many ways. Moreover, all reading that I have helped me to think critically and analyze all information that I get. A large number of examples in these readings and my own experience in this course introduced me that sometimes people are getting mislead, because ofRead MoreReflection In Writing827 Words   |  4 Pagescourse I have been able to grow and learn as a writer, editor, and creative. I have tried to improve particular aspects of my writing such as paying closer attention to my audience. I have learned writing skills and techniques from The Art of Rhetoric which I applied to my writings. In addition, an important and useful skill that I learned from this class was to start writing early. The next assignment was a working draft; it helped me write down all my thoughts and sources I had found and also determineRead MoreWriting Reflection 937 Words   |  4 Pagesintriguing. Although some formal writing processes can be complexed. A writer must learn the importance of understanding the basic fundaments with formatting and structure. Academic writing allows the writer to converse with persuasive ideas to help support their arguments. In saying this, academic writing is very universal, and it can be a resourceful tool to use with many endeavors in life. Coming to Park’s English Composition course 106, I expected to be given one writing assignment per week. As anRead MoreWriting Reflection959 Words   |  4 PagesWhen I first started elementary school I was horrible at writing and speaking English, despite English being my first and only fluent language. I started every sentence with also and I could hardly say my name. I generally looked at my mom to say pronounce it for me. To be fair, though, Xzavior is a hard name for someone in Kindergarten to pronounce. I was so bad that the school had to put me in an extra English class, so that I did not fall too far behind. Sadly, I did not improve quickly andRead MoreA Reflection On My Writing811 Words   |  4 PagesReflection Sayed Aasim Qadri I wasn t looking forward to taking English 4U despite the fact that I am a voracious reader and enjoy engaging in discussions surrounding novels that I have read or currently am reading, but conversely, I absolutely abhorred English due to my experiences in high school. Back then, English was a long list of stylistic devices, poetry analysis, and monotonous written assignments. It seemed that we spent so much time learning how to write analytically that it consequentlyRead MoreReflection Of College Writing1637 Words   |  7 Pagesto undertaking this course, my expertise in writing was not as fine-tuned as it should have been. I had never previously been enrolled in a class specifically tailored to writing-- which was quite clear. Upon reading my past works, it becomes apparent that my writing style consisted of fluff, small words, and inconsistently structured sentences. These problems have, for the most part, been remedied with the coursework I have tackled in College Writing. Rather than long, drawn out papers that takeRead MoreReflection About Writing703 Words   |  3 PagesStarting a paper may be hard but once you start, the writing flows naturally. Taking the first steps and finally sitting down to write something for the first time deserve s that fearless attitude you get whenever you start something new. There are several words to use, beginning with one, will light the fire you need. Everyone must start somewhere. Now, stopping may also be difficult after you finally get started. My prior experiences with writing have been effected by many reasons. One of those reasons

Companies Should Not Be Allowed For Target Children With...

Companies should not be allowed to target children with advertisements for junk food. Fast food companies have made a huge negative impact to society over the last couple of years despite the companies promise to produce healthy and nutritious meals. many people have already been affected by the damages caused by eating junk food in the United States Of America in 1950s the obesity rate was under 10 percent and as the fast food chain increased in 1975 the obesity rate was a whopping 32 percent and it only keeps growing. And as the obesity rate increased so was the other forms of diseases that have and will continue to affect people until they know that the junk food is the reason and stop or minimise the junk food intake.150 billion and†¦show more content†¦Parents must take precaution especially to their child s lifestyle and how eating unhealthy could affect him in the future. Advertisements for junk food has rapidly increased over the last 10 years and they have been specifically directed to children and the reason for this is because children are easy targets where even the slightest this could amaze them.It is clear that junk food is unhealthy and toxic to the human body and the children get affected most because their body’s are still growing and require proteins,fibre and milk and the junk food just destroys the body causing the child to become obese and other other related diseases. In 2009, America has spent 4.2 Billion dollars on advertising and the popular junk food restaurant McDonalds alone have spent 898.1 million on advertisements for children between the ages of 0 to 17. Some fast food restaurants that advertise their food as healthy and nutritious such as subway are exaggerated and is not as healthy as how it is advertised. Most advertisements today are almost impossible to avoid coming in many forms such as billboards and on the radio but most advertisements are televised and on the social media sites and the guardians of the children may not be

Hot Spot for Hackers

Question: Discuss about the Article for Hot Spot for Hackers. Answer: In Australia, the public Wi-Fi hotspots have almost no security as stated by Dr Malcolm Pattinson who is a cyber security expert of University of Adelaide. He also stated that the encryption is so weak that anyone can break into some of these Wi-Fi hot spots and can hack any information. This scenario can be analyzed further by using two classical theories of ethics that are Consequentialism or Utilitarianism and Egoist theory. Utilitarianism is a theory that depends on principles of Utility and states that act of a person will be considered as morally right only when it will produce more happiness than any other act that the person could perform at that time (Wright et al., 2013). Classical utilitarian such as Stuart Mill and Henry Sidgwick has defined that within this ethical theory happiness is considered as pleasure where pain does not exist. On the other hand, Egoist theory of ethics is divided in two variations that are individual and universal. Individual ethical theory stated that a person who follows this theory can do whatever good for them even if it violates the rights of others. Universal egoist theory on the other hand, promotes selfishness for each people only by respecting the rights of the others. The case scenario of Australia where citizen are facing several issues while using public Wi-Fi can be related to egoist theory of Ethics. According to the case study, more than $15.7 million was lost to frauds in the first two weeks of the month. As per the reports of Australian Competition and Consumer Commission, one out of 10 frauds is done through internet (Burgess, 2013). Now all of these frauds can be considered as an act of egoism. Particularly, it can be said that individualism egoistic theory suits the current situation as someone is hacking the bank accounts of citizen only for his good where the holders of the accounts are facing issues. However, according to Dion (2012), in some of the cases this weak security system of Wi-Fi hotspot can help the Government or other departments to peak into the accounts of suspects. This act is also considered as an act under egoistic ethics. However, this act can be stated as an act of universal. If investigation organizations such as C IA can secretly hack into someones bank account to figure out the banking detail of that person in order to find out his financial transactions, this will help the investigation organization to collect evidences against some criminals. This could be considered as act of selfishness as that investigating department will collect evidences for their own good; however, it will help a large number of people (Rosas Koenigs, 2014). Therefore, this act is an act of universal egoistic ethics. However, in this case it is highly essential to take proper steps to stop the hacking incidents In order to stop the hacking incidents act of Utilitarianism must be applied which will allow take steps that will provide help to the people without causing any damage to other citizens (Lucas Galinsky, 2015). Some recommended methods of protecting the data while Wi Fi Hotspot are mentioned below, Using VPN: VPN is virtual private network which adds a layer of defence to all the information one sends. VPN actually encrypt all the information which make it tough for the hackers t hack it. Using SSL connection: Users must use the Secure Sockets Layer (SSL) at the time of entering any sensitive data in the website. This ensures that all the information is encrypted when it passes over onto the web. For example, websites that starts with http are secured with SSL. Users are recommended that they must not use any website that does not start with http. This might reveal all their information to a third person. Adding an effective Firewall: Users are recommended to protect their devices with a strong, personal firewall. They are also recommended that the firewall must be up-to-date with the best virus protection. It will make sure that no one will get their hands on the sensitive data of the user. Switch off Wi-Fi: When a user is not actively using Wi-Fi, the device still transmit data continuously between any network that is located within the range. Therefore, it is recommended that all the users must switch off their Wi-Fi connectivity when they are not using it. Integrated web filtering services: Internet is full of illegal, malicious and hacking sites. Even when a user is not surfing any of those sites, he can unknowingly enter any hacking sites through spam links and pop ups (Maggi et al., 2013). Therefore, it is important that the Wi-Fi service provider must use integrated web filtering services that will help to block those sites in the network. In this way, a user will be protected from fraud links that might force him to enter details such as credit card passwords in hacking sites. Web browser based on filtering services: Most of the times web service providers do not use integrated web filtering services to reduce the operational costs (Virvilis et al., 2015). In this situation, to make sure that the device is protected from hacking, users must use web browsers based on web filtering services. All of these above mentioned procedures are the act of Utilitarianism as it will do well for the users while creating no harm for any other people. From the discussion, it is clear that the jacking incident that is taking place in Australia is serious. People are losing their money rapidly. The public Wi-Fi hotspot is so vulnerable that even a cheap receiver is enough to break into some of the Wi-Fi hotspots. This act was compared with the egoism act of classical ethics theory (Garca et al., 2013). However, it is necessary to find out proper ways to come out o these issues. Some recommendations are mentioned that can help a user to protect his device from any type of hackings and tracking. These processes will be considered as act of Utilitarianism as it will help to keep interest of the users while doing no harm to any other people. Reference List Burgess-Jackson, K. (2013). Taking egoism seriously.Ethical theory and moral practice,16(3), 529-542. Dion, M. (2012). Are ethical theories relevant for ethical leadership?.Leadership Organization Development Journal,33(1), 4-24. Garca, J. M., Junghans, M., Ruiz, D., Agarwal, S., Ruiz-Corts, A. (2013). Integrating semantic web services ranking mechanisms using a common preference model.Knowledge-Based Systems,49, 22-36. Lucas, B. J., Galinsky, A. D. (2015). Is utilitarianism risky? How the same antecedents and mechanism produce both utilitarian and risky choices.Perspectives on Psychological Science,10(4), 541-548. Maggi, F., Frossi, A., Zanero, S., Stringhini, G., Stone-Gross, B., Kruegel, C., Vigna, G. (2013, May). Two years of short urls internet measurement: security threats and countermeasures. InProceedings of the 22nd international conference on World Wide Web(pp. 861-872). International World Wide Web Conferences Steering Committee. Rosas, A., Koenigs, M. (2014). Beyond utilitarianism: Maximizing the clinical impact of moral judgment research.Social neuroscience,9(6), 661-667. Virvilis, N., Mylonas, A., Tsalis, N., Gritzalis, D. (2015). Security Busters: Web Browser security vs. rogue sites.Computers Security,52, 90-105. Wright, J. C., Grandjean, P. T., McWhite, C. B. (2013). The meta-ethical grounding of our moral beliefs: Evidence for meta-ethical pluralism.Philosophical Psychology,26(3), 336-361.

War of the Worlds by HG Wells Essay Example For Students

War of the Worlds by HG Wells Essay HG Wells wrote the novel War of the Worlds in 1898, he based this novel entirely on the future ahead of the nineteenth century because people were discovering new things rapidly and the world was beginning to change at the end of that era. HG Wells wanted to show the world what the future could be like and that technology was growing quicker than before. In 1938, an American radio broadcaster publicized War of the Worlds in a drama show. The first two thirds of the 60-minute broadcast were presented as a series of simulated news bulletins, which suggested to many listeners that an actual Martian invasion was in progress. If listeners had not heard the beginning of the show, they would have believed that it was a realistic situation where there was a great chance of becoming worried. Adding to the problem, was the fact that it was narrated in news bulletins which continuously interrupted an opera program, This caused panic all over USA and it took hours to resolve the distress. We will write a custom essay on War of the Worlds by HG Wells specifically for you for only $16.38 $13.9/page Order now The novel was classified as science-fiction because it was constantly referring to the technology of these Martians and the future of life on earth. HG Wells was one of the first authors to kick start science fiction into a recognizable genre. The novel has been said to have influenced Roland Emmerichs Independence Day, George Lucas Imperial Walkers and of course War of the Worlds itself, a recent film by Steven Spielberg which was based on the actual story HG Wells is an expert when it comes to creating tension with words. He is most famous for creating a dramatic effect of horror which he does consistently through War of the Worlds in places where the reader feels as though it is a real situation. There are many different techniques needed which HG Wells uses in his novel such as lots of adjectives and adverbs, alliteration, repetition and onomatopoeia. In the beginning extract, HG Wells shows the reader the horror, alarm and revulsion which is being displayed by the characters in the scene. This puts the reader in a terrified situation as suspense is being built up through the extract. Straight away, the reader is hit by the fact that a man has been pushed into the crater and he is panicking. Wells uses the phrase scramble out of the hole again. The word scramble gives a hint that the man is scared and alarmed and is trying desperately to tumble back out. The narrator then shows the nervous curiosity in the crowd as he narrowly missed being pitched on top of the screw. As someone blundered against him, this shows the chaotic actions produced by the crowds bewilderment and anxiety. The narrator turns as he starts to realize the seriousness of the situation and the lid falls to the ground. Wells then uses the word Thing to describe the Martian, explaining that nobody knows what it is yet, and the confusion is gathering. The Shell which is now open appears to be pitch black, this is letting the suspense draw and the curiosity in the readers minds becomes more powerful. The narrator also had the sun in his eyes which gives the fear of the unknown as he cant see it, almost like the fear of dark. The narrator describes what he thinks he would see; something that is somewhat similar to a man, and how he was wrong; this builds up the suspense and gives a clue that the Martian is nothing human-like at all. Eventually, when we do get a description, it is an unhealthy one; greyish, grey is a colour which is not associated with life or liveliness. The other word is billowy which gives the reader a creepy, writhing sensation. The narrator describes its appearance so the reader can imagine the aliens definitions, Wells uses alliteration towards the end of the paragraph by saying coiled up out of the writhing middle, and wriggled in the air towards me the word writhing and wriggle give a sickly feeling which disgusts the reader. HG Wells then describes the reaction of the audience, There was a loud shriek from a woman behind. The word shriek suggests that the emotion of fear is coming to the crowd. The narrator keeps his eyes fixed upon the cylinder which means that he cannot help looking at it and he is watching it carefully still in astonishment. He began pushing his way back which shows that he feels overpowered by the alien and he is backing away. Wells then goes back to describing the creature as it has progressed out of the cylinder. He uses the word greyish for repetition, so the reader gets a vivid picture. At the end of the paragraph, Wells uses the phrase glistened like wet leather. This piece of text makes the reader feel disgusted and scared as it is being described in a revolting way. He then shows the very quick encounter with the Martian by saying Two large dark-coloured eyes were regarding me steadfastly This extract is quite horrific because the alien has recognized the human and is staring at it. This makes the victim feel singled out and alone in this situation because the alien has specifically chosen him/her. In the next paragraph, Wells describes how revolting and vile the creature is. For example, he uses the phrase The whole creature heaved and pulsated convulsively. This makes the reader feel as though the Martian is steady yet angry, as things often increase in pulse when angry. The author deeply describes the inhumanity of the creature, and the revulsion it has on him; he shows this by writing vital, intense, inhuman, crippled and monstrous. These adjectives arent often associated with each other, as something which is crippled is not usually monstrous; this is to give the reader fear because the alien may not be physically powerful, but the crowd are still horrified and revolted by it. .ufc8fa3742b729d01e969017a8467c753 , .ufc8fa3742b729d01e969017a8467c753 .postImageUrl , .ufc8fa3742b729d01e969017a8467c753 .centered-text-area { min-height: 80px; position: relative; } .ufc8fa3742b729d01e969017a8467c753 , .ufc8fa3742b729d01e969017a8467c753:hover , .ufc8fa3742b729d01e969017a8467c753:visited , .ufc8fa3742b729d01e969017a8467c753:active { border:0!important; } .ufc8fa3742b729d01e969017a8467c753 .clearfix:after { content: ""; display: table; clear: both; } .ufc8fa3742b729d01e969017a8467c753 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufc8fa3742b729d01e969017a8467c753:active , .ufc8fa3742b729d01e969017a8467c753:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufc8fa3742b729d01e969017a8467c753 .centered-text-area { width: 100%; position: relative ; } .ufc8fa3742b729d01e969017a8467c753 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufc8fa3742b729d01e969017a8467c753 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufc8fa3742b729d01e969017a8467c753 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufc8fa3742b729d01e969017a8467c753:hover .ctaButton { background-color: #34495E!important; } .ufc8fa3742b729d01e969017a8467c753 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufc8fa3742b729d01e969017a8467c753 .ufc8fa3742b729d01e969017a8467c753-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufc8fa3742b729d01e969017a8467c753:after { content: ""; display: block; clear: both; } READ: Lenny - The boy who wanted to be a train EssayWells explains that this is not just an accident by saying and forthwith another of these creatures appeared darkly in the deep shadow of the aperture. This brings extra shock to the reader because know they know that this is a force to be reckoned with as there is a whole colony of these. Now, this is when the crowd realizes the urgency of the situation and the narrator begins to run I turned and, running madly, made for the first group of trees, this shows that the shock has taken a long time to sink in as most would start running as soon as they seen the organism. The next noticeable thing occurs later on, when wells uses repetition to bring horror to readers. He says I saw a round, black object bobbing up and down on the edge of the pit. It was the head of the shopman who had fallen in This extract relates back to the earlier scene because it shows after all the time, the shopman is still panicking and trying desperately hard to escape. The alien has power over the man as the man doesnt turn around and fight. The next paragraph almost sums up the event in the chapter as it says Anyone coming along the road from Chobham or Woking would have been amazed at the sight This summarizes the seriousness of the current invasion. It continues by saying that passers-by would not have realized the emergency taking place as the aliens were hidden by piles of sand. This makes the reader feel anxious because the situation is still growing whilst passers-by are oblivious to what is happening. We begin the second extract taking place near the river Thames as the alien invasion progresses further. The extract begins straight away with immediate action as the narrator is currently holding his breath underwater, hiding from the gigantic tripods which now roam the whole area, HG Wells uses the word blundered again to show panic and shock as blundering is often something which you do when it is disorganized and chaotic. Wells then describes how the urgent situation is progressing; The water was in a tumult about me, and rapidly growing hotter this means that he cannot stay for long and it is inevitable that he will have to pop up for air, revealing himself to the tripods. In the next paragraph, Wells builds up the tension when he finally makes eye contact with the Martians again. He does this by saying take breath and throw the hair and water from my eyes, the steam was rising in a whirling white fog that at first hid the Martians altogether. He builds up the tension so the reader is eager to continue, and it creates more drama when the aliens are finally described. Wells uses the word colossal to describe the sheer enormity of these machines and then describes how one of them was destroyed during the raid by saying two were stooping over the frothing, tumultuous ruins of their comrade. The description shows disgust and revulsion as this gives a more unusual, alien feel to it. Next, he explains the mechanisms attached to the tripods as generators of heat-rays this relates to the technology that was introduced at the time, as x-rays were discovered and some people were unsure of the concept. Wells scared those people by using heat rays as a weapon of mass destruction in his book. In the same paragraph, Wells uses the word hissing; hissing is an onomatopoeic word often associated with snakes and it scares the reader because the word is unpleasant. At the end of that paragraph, the author describes the attack pattern of the aliens; he says beams smote down this way and that This reveals some of the aliens intentions as they are attacking everywhere they see, this could show that the aliens have no intention of leaving and probably plan to invade the world. Wells begins the next paragraph with alliteration; he uses confusing conflict of the noises clangorous which make the words stand out more as they are important describing words. Wells begins describing the way the smoke mixes with the steam from the river in an unusual way, Dense black smoke was leaping up to mingle with the steam from the river. Wells does this to provide the reader with imagery which could relate to black humor, as despite the horror of the situation, he describes this part as happy and peaceful. This different way of description is continued throughout the paragraph as he also says a smoky dance of lurid flames in a way this creates unimaginable horror as he describes it like a ballet, combining a ballet with an alien invasion can actually cause a lot of drama. Wells then describes how the house which have not been destroyed are awaiting their fate showing that there is no chance of this stopping as the aliens are dominating their surroundings; it also shows as t he houses being described as beings, this method is called personification. Wells begins by saying how he stood still, petrified with not a chance of escape. He says, I could see the people who had been with me in the river scrambling out of the water through the reeds This shows that the narrator is not even making an attempt to escape as he knows it is pointless. He then describes them as little frogs hurrying through grass on the advance of man. Wells said this to show the power and significance that the aliens immediately have over us as we are described as the small creature fleeing from the dominant one. At the end of that paragraph, he shows the panic taking place by saying running to and fro in utter dismay this shows how disorganized the humans are, and that they are desperately trying to escape the creature. .u4e091b17e0f941bdf752bdf8d7cf9d21 , .u4e091b17e0f941bdf752bdf8d7cf9d21 .postImageUrl , .u4e091b17e0f941bdf752bdf8d7cf9d21 .centered-text-area { min-height: 80px; position: relative; } .u4e091b17e0f941bdf752bdf8d7cf9d21 , .u4e091b17e0f941bdf752bdf8d7cf9d21:hover , .u4e091b17e0f941bdf752bdf8d7cf9d21:visited , .u4e091b17e0f941bdf752bdf8d7cf9d21:active { border:0!important; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .clearfix:after { content: ""; display: table; clear: both; } .u4e091b17e0f941bdf752bdf8d7cf9d21 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4e091b17e0f941bdf752bdf8d7cf9d21:active , .u4e091b17e0f941bdf752bdf8d7cf9d21:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .centered-text-area { width: 100%; position: relative ; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4e091b17e0f941bdf752bdf8d7cf9d21:hover .ctaButton { background-color: #34495E!important; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4e091b17e0f941bdf752bdf8d7cf9d21 .u4e091b17e0f941bdf752bdf8d7cf9d21-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4e091b17e0f941bdf752bdf8d7cf9d21:after { content: ""; display: block; clear: both; } READ: African-Americans In The Civil War EssayWells describes how the aliens were progressing towards him and explains the consequences of the people trying to escape by saying licking off the people who ran this way and that This shows what would have happened to the narrator if he had gone down that path and shows how lucky he is to be alive, also he gives the reader more imagery as licking off is often what predators do after finishing with a carcass. He says how the heat-ray waved past him crossing the river, It swept across the river to Shepperton, and the water in its track rose in a boiling weal crested with steam. This explains the power and heat that the heat-ray can ca use as it creates almost a tidal wave dashing towards him. Wells shows the urgency of the situation by saying the huge wave, well nigh boiling point had rushed upon me. This explains that he has to run as fast as he could otherwise the boiling hot will have scalded him to death. He then describes how he was trying desperately to make it to shore, I staggered through the leaping, hissing water towards the shore The words leaping and hissing are used to describe the temperature of the water and to bring the reader back to the snake imagery. At the end of the paragraph, he says I expected nothing but death. as the alien is looking straight at him. This is a short, powerful sentence which brings shock to the reader and, later on, surprise. He describes how the alien mustnt have spotted him as it passes only a few feet away from him and after that he realizes he has survived I realized that by a miracle I had escaped. This is a dramatic change in atmosphere at the end of the extract and it is incredibly relieving since it gives the reader happiness and comfort after a worried, torturing extract. We begin the third extract in the middle of chapter eight named Dead London, it is a short extract which sums up the whole story and it takes place after the last Tripod collapses and concludes the failure of the invasion. The extract begins with the narrator making his way to the crash site of the machine and on his way, he sees a rising sun. This is significant because it is the sign of a new beginning and it gives the reader a triumphant feeling as it is the start of something rising to the top. When they arrive, they realize this was the last and only place left were the Martians had control, proving that they have defeated everywhere else. In the next sentence, Wells shows that there is still life by saying an eager dog ran and disappeared. This gives the reader peace of mind to know that there is still life after the invasion. At the end of the paragraph, Wells describes the alien as a motionless monster. This alliterates to give more meaning to show that the alien is dead. He then describes inside the crater-like area where the aliens populated by saying A mighty space it was, with gigantic machines here and there within it, Wells is showing the power that the aliens had, and how the must have died from an abrupt non violent ending. Wells then shows the triumph the humans had over the aliens by saying a dozen of them stark and silent and laid in a row, This shows that the Martians were dead and that the area that they are in is similar to a graveyard as soldiers are usually lined up in a row when they are dead. Wells triumphantly explains how the aliens became extinct, as he says slain by the putrefactive and disease bacteria against which their systems were unprepared This tells you that the aliens died from disease, as they had no immune systems which could prevent or protect these diseases. Wells continues with repetition of the word slain to make the text sound like a war speech because it sounds very triumphant. At the end of that paragraph, he also describes how it was actually bacteria, the smallest thing which destroyed the aliens. In the last paragraph of this extract, H G Wells sums up the dramatic downturn effect the aliens had, he also mentions how humans evolved to adapt to viruses and disease; we have developed resisting power Proving that the aliens would not have survived as they had not developed any resistance. Then Wells describes how the germs helped us in this war by saying our microscopic allies this shows how without these germs, we would have been doomed. Another point is brought out when wells says By the toll of a billion deaths man has bought his birthright to the earth, The first part of the quote shows how advanced and overpowering these Martians were as they had killed 1 billion people, and the second part shows how these deaths have actually strengthened our confidence and created an official birthright. The last sentence of the extract is quite short, yet very meaningful, For neither do men live nor die in vain. This shows how every man has a purpose to survive on the earth, to pass on genes to evolve. To conclude, Wells creates many different types of atmosphere, with dramatic changes. The tension created is purposeful as it is used throughout these extracts. The way H G Wells creates this atmosphere is unique and powerful because he shows reactions in other people which affect his feelings. I believed War of the Worlds was a very interesting story. I feel Wells wanted to show a possible sign for the future, to try and give the people some vague idea as inventions and new discoveries were starting to develop. He also showed that there will always be hope even when you think you have no chance.

Free Essays on Judaism

Judaism Judaism first appeared in or around 587 B.C.E., in the Egyptian/Mesopotamian region. Judaism made its start as â€Å"Yahwehism†, the religion of the Israelites. In contrast with modern day Judaism, you can find many similarities, yet there are some major differences. The Israelites were not monotheists, rather they were henotheists, believing in the existence of other gods, but only worshipping one. Most Jews today are strict monotheists, believing in the existence of only one god. The Israelites also only studied and followed the Book of Deuteronomy. Jews today generally follow many of the twenty-four books that make up the Tanak The Pharisees and the Sadducees, though both considered Biblical Judaism, differ in several ways. The Pharisees sometimes called the â€Å"Separate Ones†, follow the Torah and believe in the â€Å"Messiah†. The Pharisees also believe in the â€Å"Final Judgement† and â€Å"resurrection of the dead†. After this final judgement, those who were of good faith and had atonement will go on to â€Å"Paradise†, yet those who were evil will go on to â€Å"Gehenna† or hell. The Sadducees on the other hand, do not believe in any sort of afterlife. For the Sadducees there is no â€Å"Final Judgement†, no Messiah and no resurrections. Around 70 C.E., the Israelites who had been practicing Judaism under Roman rule came under heavy speculation. The Roman’s had placed taxes on Jews and taken money from Jewish temples and this created an outrage. Many Jews began a revolt and after much bloodshed and warfare, the Roman’s overtook the Jews and destroyed a Jerusalem temple. In about 130 C.E., the Roman’s exiled the Jews from Jerusalem. The Kabbalah is a more mystical and mysterious study of Judaism. In one of the writings of the Kabbalah, you find something similar to mathematical equations, which are used for deciphering scriptures. Also when studying the Kabbalah, the focus is placed on the powers of th... Free Essays on Judaism Free Essays on Judaism Judaism, Christianity, Islam and the Baha'i faith all originated with a divine covenant between the God of the ancient Israelites and Abraham around 2000 BCE. The next leader of the Israelites, Moses, led his people out of captivity in Egypt and received the Law from God. Joshua later led them into the Promised Land where Samuel established the Israelite kingdom with Saul as its first king. King David established Jerusalem and King Solomon built the first temple there. In 70 CE the temple was destroyed and the Jews were scattered throughout the world until 1948 when the state of Israel was formed. Jews believe in one creator who alone is to be worshipped as absolute ruler of the universe. He monitors people's activities and rewards good deeds and punishes evil. The Torah was revealed to Moses by God and can not be changed though God does communicate with the Jewish people through prophets. Jews believe in the inherent goodness of the world and its inhabitants as creations of God and do not require a savior to save them from original sin. They believe they are God's chosen people and that the Messiah will arrive in the future, gather them into Israel, there will be a general resurrection of the dead, and the Jerusalem Temple destroyed in 70 CE will be rebuilt. Judaism is the complex expression of a religious and ethnic community, a way of life as well as a set of basic beliefs and values, which is discerned in patterns of action, social order, and culture as well as in religious statements and concepts. The ideal is to remember God in everything one does, through prayer and keeping the commandments. There are many spiritual practices that the Jewish follows as a remainder of their faith and as a way to engage all the senses in awareness of God. Some of these scared practices include: circumcision, Sabbath, eating kosher foods, and Bar Mitzvah. Of all of the commandments in Judaism, the brit milah (literally, Covenant of Circumcision) ... Free Essays on Judaism Judaism Judaism’s origin reflects the myth of history. Judaism is based on the Old Testament, which is common in all bibles used throughout many forms of Christianity as well as Judaism. The Old Testament is full of stories that deliver powerful messages of how the world was created. In Judaism, God is the divine storyteller in the history of the creation story. Adam and Eve were the first living things created. After they ate forbidden fruit, they were banned from the Garden of Eden. As punishment for disobeying God, he sent a terrible flood in which Noah gathered all of the animals in a magnificent arc to save them. Another story was when God sent Moses to free the Jews from slavery. The book of Exodus is another great story of Judaism history. In this book, Moses led his people out of Egypt and received the covenant at Mt Sinai. The Jews roamed the desert for forty years and didn’t find the Promised Land until Moses died. For two hundred years, they didn’t have a solid form of government. The Jews realized they needed a king with an army to defend their nation. God then appointed Saul as the first king of Israel. The formative era followed the biblical era. The destruction of the temple occurred in 70 CE. The Pharisees survived through this and provided new leadership. They wanted to change the priestly model into something that would allow them to practice Judaism in a new land. The Pharisees said that all of the men of the house were priests and the table was the altar. This was the transition from the written torah to the oral tradition. This new priestly tradition established rules that focused on acts of mercy and justice. Rabbinic Judaism emerged between the second and fifth century and the oral torah was written in to what became known as the Talmud. Hillel and Shammai both were teachers of the oral torah. The applied their teachings to everyday life but Shammai’s teachings were much stric... Free Essays on Judaism Judaism Judaism first appeared in or around 587 B.C.E., in the Egyptian/Mesopotamian region. Judaism made its start as â€Å"Yahwehism†, the religion of the Israelites. In contrast with modern day Judaism, you can find many similarities, yet there are some major differences. The Israelites were not monotheists, rather they were henotheists, believing in the existence of other gods, but only worshipping one. Most Jews today are strict monotheists, believing in the existence of only one god. The Israelites also only studied and followed the Book of Deuteronomy. Jews today generally follow many of the twenty-four books that make up the Tanak The Pharisees and the Sadducees, though both considered Biblical Judaism, differ in several ways. The Pharisees sometimes called the â€Å"Separate Ones†, follow the Torah and believe in the â€Å"Messiah†. The Pharisees also believe in the â€Å"Final Judgement† and â€Å"resurrection of the dead†. After this final judgement, those who were of good faith and had atonement will go on to â€Å"Paradise†, yet those who were evil will go on to â€Å"Gehenna† or hell. The Sadducees on the other hand, do not believe in any sort of afterlife. For the Sadducees there is no â€Å"Final Judgement†, no Messiah and no resurrections. Around 70 C.E., the Israelites who had been practicing Judaism under Roman rule came under heavy speculation. The Roman’s had placed taxes on Jews and taken money from Jewish temples and this created an outrage. Many Jews began a revolt and after much bloodshed and warfare, the Roman’s overtook the Jews and destroyed a Jerusalem temple. In about 130 C.E., the Roman’s exiled the Jews from Jerusalem. The Kabbalah is a more mystical and mysterious study of Judaism. In one of the writings of the Kabbalah, you find something similar to mathematical equations, which are used for deciphering scriptures. Also when studying the Kabbalah, the focus is placed on the powers of th...

Final Summary Essay Example | Topics and Well Written Essays - 1250 words

Final Summary - Essay Example That is why Organizational psychologists are trained in using statistics and empirical data instead taking and judgmental decisions. Organizational psychologists do not design any therapy for workers as done by clinical psychologists. In stricter sense, they are not counselors as some psychologists help organization and its employees in the matter of drug or alcohol abuse. They are differentiated from other branches of psychology by virtue of their reliance on scientist-practitioner model. Organizational psychologists work as scientist-practitioners by applying their research findings so as to enhance the organizational effectiveness working directly on people. Organizational psychology is constantly gaining popularity because they are found to exert a positive impact on the lives of people. The reason being people spend one-third of their time in their job every day. Happiness on the job is of paramount importance to the people as it will have a residual effect on other aspects including family and leisure life (Aamodt, 2012). Effective Organizational Performance is a key to success and extremely important in this highly competitive arena. Right Management (2010) suggests several measures to achieve organizational effectiveness. They are described as strategy, leadership, people systems and processes, culture and values, structure and capability, employee engagement and customer experience. Strategy summarizes the work of the organization in terms of the role, purpose and strategic direction. Leadership is important because effective leadership has capacity to convert any business into success. Proper systems and processes create consistency and trust by making well-informed decisions across all the section of business. Cultures and values align all the employees of the organization to a common business strategy making the work process smooth and devoid of any conflict. Right structure and the work assigned as per

Asbestos hazards Essay Example | Topics and Well Written Essays - 750 words

Asbestos hazards - Essay Example The case of James Hardie Industries in Australia is a learning experience on how failure of the businesses to induce a mechanism of occupational health issues can remain critical to its operations. Occupational health hazards do exist in daily operations in most businesses. However, it remains the role of the managers and the health department to ensure that the staff and the target consumers are safe, during the process of conducting the sales as well as production. That is the reason the national department on safety does recommend that every business should have a safety program for its workers prior to kicking off its operations. Some of the business products are at the verge of posing long-term effects to the victims of the same. It, therefore, remains expensive to compensate the victims as long-term damage has already occurred in their system. Prevention is always better than cure. It is advantageous for a firm to come up with outlines of hazards prevention rather than coming u p with them when damage has already happened. Utilization of protective devices is also important especially in areas where various lethal gases or solids are at risk of coming into contact with the bodies of the victims.Deaths related to asbestos toxicity were on the increase. Everybody was aware that the firm was responsible for the effects. Mesothelioma was the main condition that the majority of people suffered from. More than 10000 deaths did occur in Australia due to the toxicity emanating from asbestos.

Customer Satisfaction of Standard Hotels in Tagaytay City Essay Example for Free

Customer Satisfaction of Standard Hotels in Tagaytay City Essay Introduction The hotel industry grew with travel, as people needed places for shelter and food along the routes they travelled, whether by land, water or air. The hotel industry is, therefore, one of the oldest endeavors in the world. (Andrews, 2009) Owners of the hotel realized that a customer has their own demand in services and facilities, that is why they developed what the hotels are offering before through what are the customer’s needs. The Hotel Proprietors Act 1956 provides a clear definition of a hotel: An establishment held out by the proprietor as offering food, drink and, if so, required, sleeping accommodation, without special contract, to any traveler presenting himself who appears able and willing to pay a reasonable sum for the services and facilities provided and who is in a fit state to be received. Hotels can be classified into different types according to their target market, size, location, facilities or ownership. (Baker.,Huyton., Bradley., 2000) Recently, the hotel industry trends towards separating the services sector between hotels. Many hotels nowadays offer recreation for a particular group of tourists. Popular family hotels, hotels for the newlyweds and hotels for people with disabilities, each of them has its unique set of services. Among the services that are indirectly related to the customers, that means that they are not involved in direct care of guests, are marketing service and bookkeeping of the hotel. Reservation, once considered one of the main hotel services, today has become an anachronism. Nowadays, in order to book a hotel clients use the services of the major tour operators. Online booking through the numerous tourist online services is getting increasingly popular. Booking.com says it offers 202,842 hotels globally. STR Global estimates that there are 187,000 hotels, offering 17.5 million guest rooms, around the globe. The Priceline Group’s supply included 200,900 hotels through March 19, Susquehanna estimates, and during the first quarter it was adding about 1,541 properties (hotels, apartment hotels, motels, hotels, residence hotels, BB’s and guest houses) per week. (tnooz.com, 2012) In the Philippines, hotels can be classified into four categories: De Luxe class, First class, Standard class, and Economy class. The higher the star rating of the hotel is, the higher its luxury level. De Luxe has 30, First class has 16, Standard has 83 and Economy has 43 as of September 2011. (tourism.gov.ph, 2011) One of the famous tourist destinations is Tagaytay City. In order for the place to accommodate guests; they have nine hotels that were accredited by the Department of Tourism. Standard Hotels offer an affordable stay and provide all basic amenities to the tourists. These hotels are considered as the best option for all those people who look out for affordable accommodations and dont find it sensible wasting money over unnecessary facilities. (EzineArticles.com) Republic Act No. 7160 otherwise known as the Local Government Code of 1991Section 5. Requirements for a standard class hotel: Location, Bedroom facilities and furnishings, Front office/reception, Housekeeping, Food and Beverage, Engeering and Maintenance, General Facilities, Service and Staff, Special Facilities. (tourism.gov.ph) Background of the Study Tagaytay has a lots of business establishments that can affect ones operations. There are a lot of hotels and establishments in Tagaytay that offer different accommodations, amenities and services such as Bed and Breakfast, Inns, Apartment Hotels, Apartel and other establishments located in Tagaytay City. Hotel Dominique welcomes the guests into a charming European – style chalet in the cool countryside of Tagaytay. The guests can hole up in a Balinese suite or cabana with direct access to the pool. But they’re more than just one place to stay. Hotel Dominique imparts the feeling of â€Å"home† when they greet guests with the warmest of smiles and attend you your needs promptly. And whether the guests spend their days sampling their signature dishes or getting a massage, guests can always come back to a room that looks like the very first day they saw it. (hoteldominique.net,2011) Hotel Kimberly nestled close to Tagaytay City’s cafà © district. It offers elegant accommodation, modern facilities, and genuine hospitality of its friendly and efficient staff. All these set against the floral landscapes, breathtaking scenery, year-round cool climate, and wonderfully idyllic atmosphere of Tagaytay City. (hotelkimberly.com, 2012) The Lake Hotel Tagaytay offers charming, unbelievably serene spaces. With each reasonably priced accommodation you’re sure to finally be in a place where everything becomes unforgettable. (thelakehotel-tagaytaycity.com,2010) Discovery Country Suites in Tagaytay focuses only on giving you these special moments that you simply will never simply forget. Whether being awed by breathtaking views of Taal Volcano and Lake or lounging away at our distinctively themed rooms, every second spent here should be savored. For some, these uninhibited pleasures may seem trivial and even insignificant. But it is these little moments that inspire us the most. (discoverycountrysuites-tagaytay.com,2012) One Tagaytay Place Hotel suites offers a refreshing vibe of Tagaytay, let our hotel’s cozy rooms and amenities tickle your senses. Stay in bed a little longer and enjoy the sumptuous comforts of a richly furnished guestroom. Indulge in local and international cuisine, Tagaytay delicacies, spa treatments, and other pleasurable choices. Go celebrate life’s most important events with friends and family at the Aurora Grand Ballroom. Live that perfect day at One Tagaytay Place Hotel Suites. (onetagaytayplace.com,2012) Days Hotel Tagaytay is an affordable luxury. An ambiance of carefully cultured elegance.Architecture, appointments and amenities of distinction.Outstanding customer service.Awesome cuisines from all over the world.Addictive flavors and captivating tastes.Creature comforts without compromise.Dedication to enhancing everyday expectations.Pleasant surprises that ensure every guest leaves happy. It all comes together in the Best Value under the Sun. (dayshotel.ph, 2012) Statement of the Problem This study will determine the level of guests satisfaction experienced by the customers through the services they offer and help to improve their services on guests. Specifically, the study sought to answer the following questions: 1. What is the profile of the respondents in terms of: a) Age b) Gender c) Educational Attainment d) Monthly Income e) Place of Origin 2. What are the levels of guest satisfaction of Standard Hotels in Tagaytay in terms of: a) Accommodation b) Front Office Service c) Facilities and amenities d) Food and Beverage Service 3. Is there a significant difference between the ratings of the respondents based on the criteria set by the Department of Tourism on the different services provided to guests by standard hotels in Tagaytay City? 4. Is there significant relationship between the profile variable of the respondents to the ratings on there level og satisfaction? 5. What action plan can be proposed? Significance of the Study This study will be beneficial to the following: Province of Cavite. This study will benefit by knowing the strategies on how to encourage tourists to visit Cavite by means of this, Cavite may attract more tourists because of the quality of the rendered services and accommodation by the hotels. Tagaytay City. This study will benefit by improving or increasing the tourists arrival in Tagaytay City. Hotel Industry. This study will benefit by helping the hotel industry to improve their service and products to the better service and strategies of their competitive life. As well as the management and staff of the hotel, and also the customers. Students. This study will benefit by helping the students to have an idea concerning the service of an establishment, which can make their study easier and realistic. Future Researchers. This study will benefitby using our study asreference or source of other studies to be conducted. Scope and limitation The researchers cover the guest and employees of standard hotels in Tagaytay city. The study is limited to six (6) standard hotels accredited by Department of Tourism in Tagaytay city. They are the respondents of the study. They will evaluate and analyze the whole production of standard hotel in Tagaytay city.The researchers will conduct a survey to 120 respondents, 20 respondents per standard hotel. Definition of Terms Accommodation- is anything done to adjust with the expectations of others. It is equated so as to address needs and wishes or to reconcile contradictory interpretations of things. Accreditation is a process in which certification of competency, authority, or credibility is presented. Amenities- Something that contributes to physical or material comfort. things that make you comfortable and at ease. Anachronism – an error in which a person, object, event, etc., is assigned a date or period other than the correct one. Department of Tourism – is the executive department of the Philippine governmentresponsible for the regulation of the Philippine tourism industry and the promotion of the Philippines as a tourist destination. Facilities – something designed, built, installed, etc,. to serve a specific function affording a convenience or service. Food and Beverage – which is the sector/industry that specializes in the conceptualization, the making of, and delivery of foods. The largest are in restaurants and bars, including hotels, resorts, and casinos. Front Office – welcomes guests to the accommodation section: meeting and greeting them, taking and organizing reservations, allocating check in and out of rooms, organizing porter service, issuing keys and other security arrangements, passing on messages to customers and settling the accounts. Guest – a person who receives the hospitality of a hotel, a city. A person who patronizes a hotel, restaurant, etc. for the lodging, food, or entertainment it provide. Guest Satisfaction is a measure of how products and services supplied by a company meet or surpass customer expectation. Satisfaction an act of satisfying; fulfillment; gratification. The state of being satisfied or contentment. . The researchers cover the guest and employees of standard hotels in Tagaytay City. The study is limited to six (6) standard hotels accredited by Department of Tourism in Tagaytay City. They are the respondents of the study. They will evaluate and analyze the whole production of standard hotel in Tagaytay city. The researchers will conduct a survey to 120 respondents, 20 respondents per standard hotel. Definition of Terms Accreditation – is a process in which certification of competency, authority, or credibility is presented. Anachronism – an error in which a person, object, event, etc., is assigned a date or period other than the correct one. Department of Tourism – is the executive department of the government responsible for the regulation of the Philippine tourism industry and the promotion of the Philippines as a tourist destination. Guest – a person who receives the hospitality of a hotel, a city. A person who patronizes a hotel, restaurant, etc. for the lodging, food, or entertainment it provides. Guest Satisfaction – is a measure of how products and services supplied by a company meet or surpass customer expectation. Satisfaction – an act of satisfying; fulfillment; gratification. The state of being satisfied or contentment.

The Bag of Weed :: Personal Narrative Essays

The Bag of Weed "Come on, it's just one hit, no one will ever find out." We all gathered around the pipe, anxiously awaiting our turn. It was 1:00 in the morning and everyone was asleep, including the dean, or so we thought. Earlier that morning, a friend came up to me excitedly announcing her purchase. She had gotten a bag of weed. I showed a look of approval, not quite caring or knowing what was ahead. I soon would be part of that deal, but at a much higher price. After the evening activities, we all piled back into the dorm and started heading to each other's rooms. It was a Friday night, and it was nearly impossible to go to bed before 12:00. As our group of friends all sat there, the idea of getting stoned got thrown into the pot. Being at a Christian school, not very many of us had ever done that before, especially not in the dorm. "There's a first time for everything," one of the girls piped in. We all agreed it would be fun, but knew the consequences if we were to get caught. After contemplating it all, we decided to at least wait until 1:00, when everyone started going to bed. The time passed quickly as we discussed our plan. We would make a pipe out of an empty pop can, put towels under the door to help stop the smoke from leaking out, and turned on the fan by the window so it would help blow the smoke out. We definitely had it all figured out. The weed was brought out, and placed ever so carefully on the can. We passed it around, and one hit turned into two and two into four. By that time we were all laughing hysterically, obviously needing nothing to laugh at. After we put the weed away, we sat there laughing, joking, eating and just having fun, thinking we were good to go. Minutes later, a knock came at the door, making each of our heart beats come to a halting stop. As the door opened, the dean appeared like a ghost in the night and we all knew we were busted. "Where's the cigarettes?" she asked. We all sat there, looking dumbfounded, and wishing it were only cigarettes because the consequences for that were less severe. She stood at the door for a few minutes, staring at us with a look of complete disappointment on her face, before walking out the door, shutting it behind her.

Assurance Hand Note in Kl

Mahedi 01914919285 Subject: Assurance Level: Knowledge Chapter: 1 (Concept of & Need for Assurance) Assurance: a conclusion of an opinion designed to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance engagement: is a process by which a practitioner can obtain the authority to express a conclusion opinion about the outcome of the evaluation or measurement of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assurance engagement: †¢ †¢ †¢ †¢ †¢ Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable assurance: is the high but not absolute level of assurance, depends on evidence obtaining during the time of audit. Importance and benefits of assurance: †¢ †¢ †¢ †¢ †¢ †¢ Independent professional opinion Confidence Prevention of error and fraud Acceptance Recognition/reliability Credibi lity True: that id factual, confirmation and reality Fair: free from discrimination and bias Assurance never be absolute: assurance provider never obtain the absolute level of assurance due some limitations. So assurance never be absolute. Limitations of assurance engagement: †¢ †¢ †¢ †¢ †¢ †¢ Over see the preparation of F.S. Inherent limitation Evidence obtain Test basis checking Estimates Nature of assurance report Tarek 01712-049032 †¢ †¢ Short time Shortage of man power Assurance engagement process: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Obtaining the engagement Continuous risk assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the result of assurance work Concluding and reporting on the engagement Reporting to the engagement parties Keeping record Audit: the objective of an audit of F. S. is to enable the auditor to express an opinion whet her the F. S. re prepared, in all material respects, in accordance with an applicable financial reporting framework. There are many issues users want assurance on: * Value for money studies †¢ Circulation report †¢ Cost/benefit report †¢ Due diligence †¢ Review of specialist business activities †¢ Internal audit †¢ Report on website security †¢ Fraud investigations †¢ Inventories and receivables report †¢ Internal control report †¢ Reports on business plans or projections Examples of assurance engagement †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Local authority audit Bank audit Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap: difference between expectation level and practical audit performance. Tarek 01712-049032 Company Act: 1994 Chapter: 2 (Process of Assurance) Scope/step/process of assurance engagement: †¢ †¢ †¢ †¢ †¢ Source of information of new client Enquiries from other source Document review Previous auditor Review rules, regulation and standards Assurance engagement letter: 1. Starting: †¢ †¢ Flow of communication auditor Vs client Address- To responsible parties/client 2. Body: †¢ †¢ †¢ †¢ Introduction/reference Management and auditors responsibility to F. S. Scope of audit work-test limitation Other responsibilities . Conclusion: †¢ †¢ Audit fees and other charges Conclusion Para (depend on nature of business) Audit accepting an engagement: †¢ †¢ †¢ †¢ Proposed auditor must communicate with previous auditor (on the permission of client). If their audit engagement date is valid Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations: †¢ †¢ †¢ †¢ Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tare k 01712-049032 ** Read interactive questions and self test from manual. Chapter: 3 (Planning and Assignment)Planning: is a process by which assignment will be performed in an effective manner. Audit plan: is a process by which auditor will perform all activities regarding audit in an effective manner. Audit strategy: is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/requirements of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ Appropriate attention to important areas Identify potential problems and resolve timely Ensure the audit work done properly and organized way Assigned the audit work to the member of audit team Direction and supervision of audit work Facilitate review of workStructure of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment proced ure/audit test Determining the relevant characteristics Discovering key dates for reporting & others Determining materiality & preliminary risk assessment Consideration team members availableTarek 01712-049032 Key elements of an overall audit strategy: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Understanding the entities environment Understanding the accounting & internal control system Risk and materiality Consequent nature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees StaffingProfessional skepticism: An attitude of professional skepticism means the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other information obtain from management and those charged with governance. Analytical procedure: means evaluation of f inancial information made by a study of possible relationship among financial and non-financial data.Sources for risk assessment by using analytical procedure: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board minutes Show ratio analysis formula (manual page 50) Materiality: relates to the level of tolerable error that affects the decision of users and accountant. Tolerable error: the maximum error that an auditor is accept in a class of transactions or balances in the F. S. Tolerable error percentage (%): On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before tax 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk: the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk: material misstatement risk (for co. ) + detection risk (for auditor) Material misstate risk = inherent risk + control r isk Inherent risk: the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal controls.Characteristics of inherent risk: †¢ †¢ †¢ †¢ †¢ Estimates of balances If co. is in trouble Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk: the risk that a material misstatement would not be prevented, detected or corrected by accounting and internal control systems. Detection risk: the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material.Steps for assessing the audit risk: †¢ †¢ †¢ †¢ Step 1: identify the risks throughout the process of obtaining and understanding the entity. Step 2: relate the risk to what ca n go wrong the assertion level. Step 3: consider whether the risks are magnitude that could result in material misstatement. Step 4: consider the likelihood of risk considering material misstatement. Chapter: 4 (Evidence and reporting) Documents: All information which obtain/gathered by the auditor during audit period is documents. Audit evidence: all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control: audit evidence obtains evaluating the effectiveness of controls in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure: test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence: †¢ †¢ †¢ †¢ †¢ external auditor entity written oral F. S. assertion level: A) Class of transaction †¢ †¢ †¢ †¢ †¢ Occurrence Completeness Accuracy Cut-off Classification B) A/C balance: †¢ †¢ †¢ †¢ Existence Rights and obligations Completeness Valuation and allocationC) Presentation and disclosure: †¢ †¢ †¢ †¢ Occurrence Completeness Classification and understandability Accurate and valuation Sufficiency: is the measure of quantity of audit evidence. Appropriateness: is the measure of quality or reliability of audit evidence. F. S. assertion: the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion: Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion: 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter: 5 (introduction to internal controlBSA 315: internal Control Internal control: is the process designed and effect by those charged with governance, management and other parts to provide reasonable assurance about the entities objectives with record to reliability of f inancial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. Reason for internal control: †¢ †¢ †¢ Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with relevant laws and regulations. Limitation of internal control: †¢ †¢ †¢ †¢ †¢ Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control: †¢ †¢ †¢ †¢ †¢ The control environment Risk assessment process Information system Control activities All system should be monitored Tarek 01712-049032 Control environment: the control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee: a subsection of the board of directors which has a p articular interest in the finance and accounting activities of the Co.Function/duties of audit committee: †¢ †¢ †¢ †¢ †¢ †¢ †¢ To review the integrity of the F. S. To review the Co. internal financial control Monitor the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process: the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk: The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities: The policies and procedures that help ensure that management directives are carried. Business risk assessment process: †¢ †¢ †¢ †¢ Identif y relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives: includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities: †¢ †¢ †¢ †¢ †¢ Authorizations Performance review Information processing physical control Segregation of duties IT control: the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control: are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls: are policies and procedures that relate to many applications and support the effective function of application cont rols by helping to ensure the continued proper operation of information systems. General control examples: †¢ †¢ †¢ †¢ †¢ Development of computer applications Prevention or detection of unauthorized changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control: †¢ controls over input: completeness †¢ controls over input: accuracy †¢ authorization control †¢ processing control †¢ control over master file and standing data Steps to recording of internal control: †¢ †¢ †¢ Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure: †¢ Initiative †¢ Authorization †¢ Accuracy †¢ Recording †¢ Documentation Tarek 01712-049032Chapter: 6 (Revenue System) R isk objective on selling goods: †¢ †¢ †¢ Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after long time Order may not recorded properly Taking steps to prevent this risk: †¢ †¢ †¢ Goods and services are only supplied to customers with good credit rating Customers are encouraged to pay promptly Chapter: 9 (Internal Audit) Internal Audit: A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit: An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. Difference between internal an d external audit: Subject Definition Reason Internal Audit †¦Ã¢â‚¬ ¦.Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. except some exception External Audit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and fairness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions: †¢ Monitoring internal controlTarek 01712-049032 †¢ †¢ †¢ †¢ Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit: Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit: †¢ †¢ Ensuring policies is adequate Ensuring policies work effectivelyChapter: 10 (Documentation) Audit evidence: Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation: Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation: †¢ †¢ †¢ †¢ †¢ †¢ Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper: Working paper package have been developed which can make the documenting audit work much easier.Advantages of evidence: Tarek 01712-049032 †¢ †¢ †¢ Risk and error reduce Key of analytical informat ion Less time consuming Permanent audit filing: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S. Accounting system notes Current audit file: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ F. S. Checklist Management details Review notes Letter of representation Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Name of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information Sample size determine The work done The result obtained Analysis of error Other significant observation The conclusion dr awn Tarek 01712-049032 Tarek 01712-049032 Chapter: 11 (Evidence and Sampling) Evidence: All of the information used by auditor to drawn an opinion. Source to obtain evidence: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control: Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the assertion level. Substantive procedure: Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique: †¢ †¢ †¢ Dummy data Rent data Dummy data against verified copy Quality of audit evidence: †¢ †¢ †¢ †¢ †¢ External Auditor Entity Written OriginalTarek 01712-049032 Analytical Procedure – BSA 320 Audit reliability factors: †¢ Analyz ed †¢ Availability of information †¢ Accuracy †¢ Frequency †¢ Relevant of the information †¢ Comparability of the information †¢ Previous auditor Source of information about client: †¢ Interim financial information †¢ Budgets †¢ Management accounts †¢ Non-financial information †¢ Bank and cash records †¢ Sales tax returns †¢ Board minutes †¢ Client/3rd party Audit sampling: Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of selection.Population: Is the [entire set of data from which a sample is selected and about which an auditor wishes to draw a conclusion. Statistical sampling: Is any approach to sampling that involves random selection of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling: Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error: Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error: Is the error that an auditor expects to be present in the population. Sampling units: Are the individual items constituting in a population. Tolerable error: Is the maximum error in the population that the auditor would be willingly to expect. Random selection: Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. Sequence or block selection: It may be used to check whether certain items have particular characteristics. Monetary unit sampling: This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error: Means an error t hat arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method: †¢ random selection †¢ systematic selection †¢ haphazard selection †¢ sequence block selection †¢ monetary unit sampling Name of some data analytical software for auditor: †¢ ACL (Audit Command Language) †¢ IDEA †¢ ESCORT computer audit †¢ Active data for Excel †¢ Top CAAT for Excel †¢ ACL service Ltd †¢ Case ware international †¢ Intra com IT service Tarek 01712-049032 †¢ †¢ Information active Inc Reinvent data Tarek 01712-049032 Chapter: 12 (Management Representation) Management: Means officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter: †¢ †¢ †¢ Entity letter head To auditor and date Tarek 01712-049032 Chapter: 13 (Substantive Procedu re) Key issues/risk of non-current assets: †¢ †¢ †¢ †¢ †¢ Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters: †¢ †¢ †¢ †¢ †¢ †¢ †¢ The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents Hire purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset: means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets: †¢ †¢ †¢ Goodwill Patent right License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-current assets. Key issues/risk of inventory: †¢ †¢ †¢ †¢ †¢ †¢ Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory: †¢ The Co. control over inventory countingTarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets: †¢ †¢ †¢ †¢ Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory: †¢ †¢ †¢ †¢ †¢ Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count: 1. organization of count: †¢ †¢ †¢ †¢ Supervision by senior staff Tidying and ma rking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting: †¢ †¢ systematic counting independence counting 3. Recording: †¢ †¢ †¢ †¢ †¢ Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables: †¢ †¢ Rights and obligations Valuation Source of information of receivables: †¢ †¢ 3rd party confirmation Cash payment after date Key issues of bank: †¢ †¢ †¢ †¢ Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c: †¢ †¢ †¢ †¢ Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues: †¢ †¢ †¢ Completeness Rights and obligations Correct valuation Source of information of A/P: †¢ †¢ †¢ Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities: †¢ †¢ †¢ †¢ Completeness Accuracy Disclosure Particular papers Source of information of long term liabilities: †¢ Loan documents Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement: †¢ †¢ Completeness Accuracy Steps for observing long term liabilities: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify inter est check Review any correspondence review minutes, cashbook and loan books. Chapter: 14 (Codes of Professional Ethics) Fundamental principles of code of ethics: †¢ †¢ †¢ †¢ †¢ Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind: The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an individual to act with integrity. Independence in appearance: Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Self interest threat Self interest threat Advocacy threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Ethical training and experience Continuing professional development requirement Corporate governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter: 15 Integrity: Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity: State of mind that exclude bias, prejudice and compromise and that gives fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence: Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are: †¢ †¢ Financial interests Close business relationship Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Employment with assurance client Partner on c lient board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest: Exits where an assurance firm has a financial interest in a client. Direct financial interest: Exits where an assurance firm has a directly financial interest in a client. Immediate family: means a spouse (or equivalent) or a dependent. Assurance team: means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from interest: †¢ †¢ †¢ †¢ Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship: will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment: means the same person being employed by both an assurance firm and a client is not permitted. Safeguard from dual employment: †¢ †¢ †¢ Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board: mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family: means parent, child or sibling who is not an immediate family member. Contingent fees: fees calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees: †¢ †¢ †¢ †¢ Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulti ng a 3rd party such as ICAB Self-review threat: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat: †¢ †¢ †¢ Legal service Corporate finance Contingent fees Familiarity threat: †¢ †¢ †¢ †¢ †¢ Family and personal relationship with client Employment with assurance client Recent service with assurance client Long association with assurance client RecruitmentIntimidation threat: †¢ †¢ †¢ †¢ Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve ethical problems. It states that the professional accountant should consider: Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter: 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information: †¢ †¢ †¢ †¢ †¢ †¢ Don’t discuss client matter with any party of outside Don’t discuss client matter in a public place Don’t leave audit files un-attendant Don’t leave an audit file in a car or unsecured place Don’t remove audit working papers from the office unless strict necessary Don’t work on electronic working papers on systems that do not have the requisite protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source: †¢ †¢ If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safegua rds of confidentiality: †¢ †¢ †¢ †¢ †¢ †¢ Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End