Saturday, August 31, 2019

Macbeth †Blind Ambition Essay

Q. The drama Macbeth explores the dangers associated with unsighted aspiration. Discuss. William Shakespeare’s drama Macbeth is chiefly concerned with researching the dangers associated with unsighted aspiration. Shakespeare presents the audience with a character faced with clear moral picks and who is led down a way towards devastation because of his tragic character defect. his overarching aspiration. We can see this in how easy Macbeth is ab initio convinced to get down down this route by the witches’ prognostication. Finally we see how Macbeth is driven to of all time greater extremes of inhuman treatment in order to keep the place that his aspiration has allowed him to achieve. The dangers associated with unsighted aspiration are portrayed in the mode in which the offenses they commit take a awful toll on the heads of both Macbeth and Lady Macbeth. Macbeth is ab initio presented in the drama as a brave and baronial character but it takes merely a intimation in the way of kingship from the enchantresss to enflame his aspiration. Early in the drama Macbeth is praised by the male monarch for his bravery and trueness. He is a figure of esteem and is rewarded for his attempts with the Thane of Cawdor. Shakespeare gives Macbeth his first gustatory sensation of power and aspiration with the prognostication of the enchantresss and this kindles a sense of wonder in him about what the hereafter may keep. He makes a spring between being a inactive figure in the face of fate to entertaining the thought that he may himself direct the workings of destiny. As Macbeth says. â€Å"The Prince of Cumberland: that is a measure On which I must fall down. or else o’erleap. † It seems to take merely the merest jog in the way of his â€Å"dark desires† to do a deep alteration in his character and to entice him into entertaining some atrocious offenses in order to accomplish those aspirations. We are left with the inquiry. would Macbeth hold of all time strayed from his baronial character if he had non been given the initial push in that way by the enchantresss? The reply seems to be that the enchantresss have simply allowed something that was dark and evil within Macbeth’s character to be pulled out into the visible radiation. If we begin to covet what others have so our aspirations can run amuck and destruct us. Having achieved his end to go the King of Scotland Macbeth is forced togo of all time more barbarous and cruel in order to support his illicit place. Initially we see that Macbeth has a profound battle with his scruples over the chance and so finds many good grounds for non killing him. It is merely the prod of Lady Macbeth over his manhood that keeps him on his bloody way. The slaying causes Macbeth a great trade of mental anguish and we see a character distraught by the injury of traveling against his indispensable character in the minutes straight after the act. â€Å"†¦ Sleep no more: Macbeth does slay sleep†¦Ã¢â‚¬ As the drama progresses he overcomes his remorses and supresses his scruples wholly. The deduction is that in order to keep his place he must go more and more bloodthirsty and that his character must go more and more distorted. Shakespeare is doing the observation that aspiration is like a famished fire that consumes all in its way in order to keep itself. Like autocrats throughout history we can see that. â€Å"Who is all powerful should fear everything. † The fright. intuition and paranoia created by supreme power illicitly gained leads to an inevitable bloodletting as the natural order is destroyed and pandemonium is unleashed. Macbeth’s aspiration is such a force for upset in the drama and causes non merely his ruin but that of many other characters and the whole province of Scotland. The greatest component of calamity in the drama is the spectacle of Macbeth easy losing his head as a consequence of his guilt over the offenses that he has committed in order to carry through his aspiration. The beginning of the drama portrays Macbeth as a baronial warrior of sound head and sound organic structure. This nevertheless changes as the drama progresses to the point where Macbeth becomes insane. This is due to the guilt of his actions. What emphasises the guilt that Macbeth feels even more is the nucleus values that he has. He battles with his head trying to convert himself that it was justifiable yet his nucleus ethical motives and values tell him otherwise. â€Å"It will hold blood ; they say. blood will hold blood† Here Macbeth reflects on his workss after Banquos shade disappears. This is the start of his conflict for his saneness. Because of his righteous nucleus values. he believes that the evil title that he has committed will finally ensue in his decease. As the drama progresses. his mental stableness degrades with each evil title he commits to the point where he has no desire to populate any longer as he realises that all there is to populate for. he has wasted off. â€Å"I have liv’d long plenty: my manner of life Is fall’n into the sear. the xanthous foliage ; And that which should attach to old age. † He remarks that old age has come upon him hurriedly as his manner of life has caused this.

Friday, August 30, 2019

Subjection of Women towards Men

The eighteenth century novels, Fanny Hill a Woman of Pleasure by John Cleveland, The Castle of Otranto by Horace Walpole, and Mary the Wrongs of a Woman by Wollstonecraft are episodes of women being subject to men. Though women were treated as a subject, history has shown that in every great man – beside him is a woman. In the work written by Cleveland during the time he was imprisoned was critiqued that the book can be questioned by its substance since it is written by a man.However, it is a story wherein the main character admitted that her sexual faculty is both her â€Å"point of pleasure and pride (Cleveland, 1749). â€Å" Though the girl in the story finds herself unworthy for the man she loves she also questioned the worthiness of Mr. H especially when she witnessed how her maid was raped and how he bribed the girl with his money. Being a prostitute she was able to compare who is more rotten, if it was the one who sells sex or the one who buys it.Despite of the appare nt loss of virtue in chastity of the main character in the story, in her heart she would want to do the sex act with the person she loves despite of her complex understanding between love and desire. The story reveals about how innocence and struggle for survival can lead a young woman astray and be treated not more than a merchandize. The story also gave a lot of examples on how a woman’s submission are often abused and how her femininity are being obscured by wanton people, treating women as if they were not borne of a woman.The Gothic story of Otranto depicts how a statute in authority is clouded by ardent desire for women. The story gave a contrast between the desire for Isabella and the love for Matilda. Though the story treated those dainty ladies with outward refinement, it vividly portrays the subjectivism on the female gender towards chauvinism of some authoritarian men. The story classified that male children are more important than the girls and they are just reare d to become mothers of the next lineage.Women’s role was obscurely assigned to child bearing alone and the caring for their husbands. Beyond their dignified looks they are treated only as possession subjected to men. Manfred’s because of his power forget the fact that his dignity lies on how he takes care of his body or on how well he treated his wife. This 18th century novel though fictitiously written is able to accomplish how the arrogance of men in high stature can actually put man in digression if the women’s role is given a limited view as only a helper than a partner.Horace Walpole the 4th Earl of Orford significantly opened his reader’s awareness on the equal dignity of men and women and how the female gender in his time was subjected by its male counterpart. In Mary the Wrongs of a Woman is a book authored by a pregnant woman in an asylum a place in which in those days where marginalized women were kept by their society. The novel was considered by feminist as a biographical sketch rather than an unfinished fiction story. It was published by the author’s husband and regarded as a work to vindicate the rights of women.The Author stated the following â€Å"Addressing these memoirs to you, my child, uncertain whether I shall ever have the opportunity of instructing you, many observations will probably flow from my heart, which only a mother- a mother schooled in misery, could make (Matthews, 2001)† will deeply move a reader to sympathize with the author in her profound words who is very much in pain upon realizing that she may never have the chance to care for her child. The story about Maria tells about the experiences of a woman when they are wronged by their husbands.These women too are denied with their dignity on motherhood, a sad fact which since in the beginning was the reason why broken homes became in fashion. This means that citizens who are not raised by a motherly care and attention are possibly to be come persons who are withdrawn and lack compassion. This eventually leads to a society that is less humane and uncaring. Because of the subjectivism of women towards men, her self giving was abused in many ways and her assertiveness misconstrued as rebelliousness and feminism.Women are required to give her complete self because that is the dignity of her calling but that self giving is often not granted the love that is due to a woman. Rather, she is abused and is treated like a personal property and not as an equal partner. The British novels described the female gender both as strong women and weak women of which society of today still seeks her true meaning of femininity as a gift to the world. The fact that she is given her femininity her woman’s dignity is found in the order of love meaning she is the one to receive love in order give to love in return.Woman’s dignity is measured by her giving love to others but it can only be witnessed if she also receives it, fo r who can give something which she or he does not have? Men and children who are not capable knowing what genuine love is are those who lack the experience of being touched by the warmth of a mother’s love and if there is a cold woman out there it could be a reason that she was not given the love she deserved. Weak women are borne by societies who have disregarded their dignity and reduced their personhood as second citizens of this world.However, women are born strong because through motherhood a human being is entrusted to her care always and everywhere even in situations of social discrimination where she may find herself. She is also referred in (Proverbs 31:10) the perfect woman because her irreplaceable support for other people are owned much by their families and by the whole nations. . The three novels are characterized by different women during the 18th century, Fanny Hill a rural girl, Matilda and Isabella who belongs to noble blood, and Maria who is a woman of inte llect.They have all the qualities to be called perfect women but also have their weaknesses or soft spots which are an essence of their own femininity. Work Cited Cleveland, J. (1749). A Memoirs of a Woman of Pleasure. Retrieved 14 April 2008, from http://books. google. com/books? id=cj5Za3JXXxkC Matthews, S. L. (2001). Mary Wollstonecraft and Mary Shelley: Writing. Retrieved 14 April 2008, from http://books. google. com/books? id=zeiXNBvquncC&dq=Mary+the+wrongs+of+a+woman&source=gbs_summary_s&cad=0

Thursday, August 29, 2019

Lord of the Flies by William Golding

Lord of the Flies by William Golding is a dramatic novel filled with irony, fear and truth. It touches on many issues surrounding government, Christianity and democracy. The book focuses on society and through its effective use of conflict, gives us an idea what life would like without rules and civilization. The novel tells a story of a plane filled with British school boys that crashes on a deserted island during World War 2. The boys, struggling to survive, test their morals, values and beliefs. Conflict is developed throughout the novel in the form of man vs. ature, man vs. man, man vs. himself, and man vs. society. The first type of conflict that is developed in this novel in man vs. nature. The boys are stranded on an uninhabited, uncivilized island and have very limited resources available to them at their disposal. To survive, the boys start testing their morals and their survival instincts. At first, the boys are hesitant to do things that seem to be un-ethical, but eventually, even thought it conflicts with their prior beliefs, the boys give in and do what is necessary to survive. In the beginning of this novel, Jack and Ralph set out to explore the island. On their adventure they encounter a pig, which they realize would be good meat and make good food for the group. Jack is at first reluctant to kill the pig, because the idea of killing a living thing disturbs him and goes against his moral conduct. Throughout the novel, not only does Jack eventually accept and kill pigs, but, towards the end, Jack's warrior identity brutally murdered the sow and hung his head on a stick. One could say he developed a sort of sick obsession with killing. When he once killed out of necessity, he now kills just for sport. Another type of conflict that is present and dominant in this novel is man vs. man. In everyday life, people’s different personalities cause disagreements and arguments. As with any group of people, everyone will not always agree on everything and see eye to eye. When you are talking about a bunch of kids with no adult figure to control them, the arguments and disagreements are pushed to an extreme. To better civilize the island, the boys decide to elect a leader, essentially an adult figure to keep things in order. Ralph gets elected as leader, which isn’t to Jack’s liking. Jack’s jealousy causes the boys to be in constant competition trying to prove that they are better suited for the job. The competition eventually causes the group to split into two different â€Å"tribes,† with Ralph as one leader and Jack as the other. The boys are fighting and arguing constantly. The splitting of the group marks the point where the boys make shift society crumbles. A third type of conflict is man vs. himself which is also a prominent type of conflict found in this novel. During the course of this novel the boys experience a lot of internal conflict. Each individual character in the novel must struggle with this and essentially choose to retain their ‘civilization' or join with the ‘savages. ‘ Not only do they experience regular, everyday conflict, like we all do- doubts and fears confronting with knowledge and heart. Struggling with decisions to be made and whether the decision is the right one. -the boys also battle between the pervious beliefs that their parent’s/guardians have instilled in them vs. heir survival instincts. Ralph experiences inner conflict while trying to make the groups decisions; doubting whether he is a good leader; wishing he was more logical like Piggy. Simon, very obviously experienced inner conflict through talking to the Lord of the Flies. In fact, Lord of the Flies was simply a product of Simon’s dehydration and inner thoughts. Simon drove himself crazy while struggling with his internal conflict, to the point where he became internally damaged. Samneric also experience inner conflict towards the end of this novel. They were loyal to Ralph and wanted to stick by him, but they knew in order to survive they must join Jack’s tribe. Even though they didn’t like Jack, and disagreed with him and his savagery, they did what they had to do to survive. The final type of conflict found in this novel is man vs. society. From the beginning of the novel, the boys form what seems to be a democratic group. The things that they do, like electing a leader, assigning jobs and positions, and creating a set of rules to live by all support the makings of any democratic group. Some of the boy’s opinions conflict with the society’s, and the boys begin to question the rules. Jack actually challenges the society by trying to get Ralph to be kicked off as their leader and to get himself elected in his place, this marks the first major conflict within their makeshift society. When Jack breaks off from society and takes a group of boys with him, the â€Å"society† is totally disregarded. Jack and his tribe become total savages, leaving the rules and the society with them. The total disregard for society is what ultimately causes the deaths of both Simon and Piggy. The boys because they broke away from society and no longer have any rules, decent so far into savagery that they aren’t even aware how horrible their actions are. This novel efficiently uses many different types of conflict to show us how society would deteriorate and turn into chaos without rules. The boys on the island go from being well-mannered school boys to savages in a matter of weeks. It shows us that even though we all imagine how nice it would be if we totally disregarded all rules, that society would cease to exist without them! Lord of the Flies by William Golding Working his way up Maslow’s Hierarchy of Needs Ralph a character in Lord of the Flies by William Golding achieves needs for self actualization. Based on Ralph’s behavior he fulfills each need of the lower level before going up, thus he supports Maslow’s Hierarchy of Needs. Towards the end of the novel Ralph was hungry and knew his life was in grave danger because Jacks troops were hunting him. He sacrificed his safety for needs to get food, a basic physical need. Ralph approached Sam and Eric to gather information and hopefully receive some of the pig so that he could eat. Ralph screamed, a scream of fright and anger and desperation†¦he swerved as a spear flew past and then was silent, running. † In that scene of the book Ralph was being chased by Jack and his hunters. This action supports Maslow’s Hierarchy because physical needs must be fulfilled before safety. Ralph risked his needs for safety in order to get food. All the younger boys look up to Ralph so he feels their love, affection and belongingness. After the boys were done building some of the shelters they asked â€Å"What should we do Ralph what should we do now? On the island Ralph gained the other boys respect and was made to be chief. After Ralph knew all the boys were behind him and respected what he had to say he was able to move up to the next level on Maslow’s Hierarchy. Ralph gained self esteem in that he possessed the conch shell, thus helping him achieve self actualization or becoming the chief. Once all the boys were gathered on beach by the mighty blow of the conch, they wanted to vote for a chief and Ralph won unanimously. â€Å"Let him be chief with the trumpet thing. Ralph raised his hand for silence. † Right then Ralph had the respect of the boys. Achieving needs for esteem leading to self actualization in that he had become what he was chief. Ralph achieved Maslow’s Hierarchy of needs because he was â€Å"born to be† chief, supporting the theory. Maslow’s Hierarchy of Needs is applicable in real life; people fallow the different levels in everyday activities. However it is difficult to accomplish yet alone maintain self actualization because people struggle with self-esteem and belongingness. Ralph was able to do so because he was one of the older boys on the island which made him more responsible. He stepped up to the table and focused on what he needed to do for his survival.

Wednesday, August 28, 2019

The Development of Private Enterprises in China Essay

The Development of Private Enterprises in China - Essay Example By 1980, economic zones were created that was followed by more in the succeeding years by the clear establishment of Special Economic Zones. In terms of trade, it has implemented decentralized trade system, tax refunds and systematic foreign trade (Galbraith, p.9). The shift from the strict implementation of socialist policies to capitalistic ones was achieved primarily through the loosening of the constraints imposed by the government of the People’s Republic of China which allowed for the growth of the enterprises. This stimulated the businesses that enabled them to seek and work for returns enabled by the economic atmosphere that permitted such. The International Finance Corporation found that the main restrictions that obstruct business growth include access to finance, prejudicial competition, unreliable policy implementation and availability of information. To address these issues, the government introduced various ways to alleviate the problem and continue to do so consistently (Asian Development Bank, p.vii). The realization of these policies serves as an anchor that empowers enterprises to pursue continued growth in the region from the vantage point that was the Open Door Policy. The recognition of the involvement of the private sector in the country’s development was pivotal in clearing the path for acceptable growth. The fear of capitalism overtaking the ideology of Marxism has posed a constant battle to the region. The promotion of market-oriented reform came into being with the slackening toward a new ownership structure from firmly public ownership. â€Å"Since the late 1980’s, private enterprises in China had grown continuously an average rate of more than 30 percent every year since 1992. By the end of 2005, the number of private enterprises was 4.30 million, while total registered capital was 6,133.11 billion RMB, hiring a total of 58.24 million employees. Non-public

Tuesday, August 27, 2019

Limitations to Financial Reporting Institute of Chartered Accountants Essay

Limitations to Financial Reporting Institute of Chartered Accountants in England and Wales - Essay Example Limitations to Financial Reporting Institute of Chartered Accountants in England and Wales The institution has identified a number of limitations with the present day financial reporting system such as disclosure of intangible asset values, the justification of fair value assumptions made and so on. The report is written from the perspective of accounts managers who perceive the regulatory environment for preparing financial reports. The report analyses the limitations faced by accounts managers in the current accounting and regulatory environment and the required changes necessary to improve the quality of reporting. One of the prime limitations of the financial reporting system is identified to be the lack of existence of a single static model of reporting. Different jurisdictions are seen to have established differential requirements associated with financial reporting. Accounts managers, who have evaluated the financial regulations and their shortcomings, believe that such a crucial step reduces the integrity issue associated with accounting and its reporting. It is also seen that the jurisdictions established are governed by different regulatory authorities, leading to differences in the manner in which governance is executed. On the basis of size, ownership and business activity, governance and reporting of business activities are seen to differ. The requirements established in terms of reporting are seen to alter form year to year.

Harry Potter file and music Essay Example | Topics and Well Written Essays - 2000 words

Harry Potter file and music - Essay Example Patrick Doyle had to capture all the plots and subplots of the book, understand Newell`s attitude and contribute to the general picture with his score. Analyzing the film it is possible to say that Doyle`s sense of magic and humor along with solid experience helped him to create a perfect score for The Goblet of Fire. From the first Potter adaptation directors of the movies have changed several times, and the consistency was achieved with the help of Rowling’s meticulous work on the screenplay, talented young actors who were getting older in the same pace with characters, and most notably, impressive soundtrack created by John Williams. His works were noticeable with particular accent on the title theme which has become a cut-away of the movie. However, it became known long before the fourth part adaptation that Williams would end cooperation with Warner Brothers, and Potter`s fans were eager to know who was going to take his place. Michael Newman who directed the film in 2005 found classical-inclined Patrick Doyle whom he knew from previous common works. Newell chose Doyle for his "sense of drama, his sense of magic, and his sense of humor" (Webster 208). Doyle was prominent with his ability to create tension in a contrast with the help of orchestra. His previous collaborations with Newma n, Donnie Brasko and Into the West were marked by strong and persuasive scores. Doyle looked like an ambivalent figure as he managed to create impressive scores for two films which eventually turned out to be failures from the cinematographic perspective, Great Expectations and Quest for Camelot. In the same time he showed himself in romantic comedy genre writing entertaining and joyful scores for Bridget Jone`s Diary ad Blow Dry. These skills became useful for adorning children wizardry tale with humorous tunes. The scores created for Nanny McPhee and Nouvelle France are regarded as Doyle`s top level works as well. Thus, it is possible to conclude that Doyle was optimal

Monday, August 26, 2019

Business Ethics and corporate social responsibility(new) Essay

Business Ethics and corporate social responsibility(new) - Essay Example This is apparent in the company’s advertising and sales catalogues which depict aspirational youths maintaining the physical characteristics the company believes are stimulating to other youths who look toward reference groups to determine and shape their identities. The brand engages the desirable and shuns what the business considers the undesirable, the less attractive (Logue 2013). The CEO Mike Jeffries made an explicit commentary that the business hires only nice-looking individuals as sales representatives and managers in-store and that the company does not want people who are not cool to wear the company’s clothing (Levinson 2013). The majority of the branded clothing merchandise provided by Abercrombie & Fitch serves as a billboard for the company, presenting the business’ trading name in very visible and eye-catching font. As the CEO believes that this aspirational brand should retain its most loyal markets, this being trends-focused, attractive and yout hful buyers, the company believes that marketing to other market segments would depreciate the brand value of the organisation and make it less inspiring to loyal consumers. Offered the CEO in a 2006 interview (which has recently resurfaced in mass media), â€Å"Candidly, we go after the cool kids. A lot of people don’t belong in our clothes, and they can’t belong† (Levinson 2013, p.1). These comments angered one famous celebrity, Hollywood actress Kirstie Alley, who recently shed considerable weight and after having been the victim of media taunting about her explosive weight gain in recent years. Offered Alley, â€Å"blah, blah, blah, blah. That would never make me buy anything from Abercrombie. I’ve got two kids...they will never walk in those doors† (Winston 2013, p.1). In addition, advocates for the rights of overweight consumers have even developed mock advertising campaigns in an effort to bring public attention to the alleged unethical beha viours of the company. Figure 1: Mock A&F Publicity Exposing Hostile Sentiment about CEO Comments Source: LeTrent, S. (2013). ‘Attractive & Fat’ ad spoofs Abercrombie, CNN Living. [online] Available at: http://www.cnn.com/2013/05/23/living/abercrombie-attractive-and-fat (accessed 21 May 2013). The CEO responsible for creating this negative public backlash had, historically, stood by his comments, defending the statements as justifiable with brand strategy and corporate rights. However, with a sudden 17 percent drop in retail sales in the United States as a result of the controversy (Become Gorgeous 2013), the CEO offered, â€Å"We look forward to continuing this dialogue and taking concrete steps to demonstrate our commitment to anti-bullying† (News Limited 2013, p.2). However, prior to this apologetic statement, Abercrombie & Fitch had been the historical target of special interest groups and general societal stakeholders for unethical business behaviours associ ated with alleged pornographically-centric depiction of its advertising models and for offending youth markets that are, essentially, shunned by the business and its representatives. Sales continue to fall with this company quarter by quarter. Literature review – Ethical leadership and stakeholder values Some of those who argue that Abercrombie & Fit

Sunday, August 25, 2019

Exploring the Use of Outdoor Play to Support Children's Development in Essay

Exploring the Use of Outdoor Play to Support Children's Development in a Nursery in East London - Essay Example Bruce (1998) suggests that Outdoor Play allows a child to exercise what he has learnt and apply his teachings practically and develop not just physically but mentally and spiritually as well alongside employing the practice of making his own decisions. These are characteristics that are vital to his growth into adulthood. Children do not individualize the various academic subjects as effectively in their early years from birth to eight and tend to learn best when allowed to integrate all aspects of learning into one. Eden (2008) likens play to an experience of pleasure (p. 50) which allows a child to develop independently and in an environment he enjoys being in. According to her, play helps a child symbolize and build relationships which is a process intrinsic to the development of language (p. 53). She emphasizes that while primary and secondary education are important, neglecting the early years is simply not an option and play tends to be the best way of enriching that level. Fae gre, Anderson and Harris (1958) provide buttressing arguments to the same, acknowledging that a child groomed by varying and encouraging methods of outdoor play helps improve their decision making and mathematical skills along all years of development from birth through to college. According to them, the profound effects of enhanced Outdoor play allows a child to develop progressively in not just their physical attributes such as diet, combating illnesses and clothing habits but also allows them to indulge in self-discipline which is the core feature of adulthood moderation. Of course, this does not take away from the importance of family but highlights how Play is essential to the upbringing of the child. Play: A Historical Perspective Traditionally, Play has been a major part of early development highlighted by the concepts of camping with the family and playing in the park in the early years. The weight of play can be traced as far back as Plato and Aristotle. Plato highlighted t he fact that Play arouses and enhances a child’s curiosity and is an essential part of his development primarily because of that self-defined interest in the nursery years (3-6). According to Plato, a child’s development can be deemed into stages all of which have to be complemented by their own version of Play as according to him, a child learns most effectively amongst an environment he likes to be in. It was important to hone the child’s moral standards by teaching him tales of virtue at an early age (Frost 2010, p. 10) and at the nursery stage (3 to 6 years) such teachings were to be engulfed in Play as nursery formed the most important part of education (Plato 1952, cited in Frost 2010, p. 10). Similarly, Aristotle agreed with Plato’s theories and insisted that the first five years were dedicated to Play in order to offset any bad habits that a child may be prone to develop. He similarly believed that a child must find amusement in what he does and t he best way to arouse his interest in education was through Play. The medieval times did not consider childhood as a separate stage of life but considered all children to be young adults, a notion that lasted until the end of the Middle Ages (Frost 2010, p. 13). When childhood surfaced as a separate stage of life in the 19th century, scholars of late followed through with similar abbreviations of Play,

Saturday, August 24, 2019

Dry Docks Business Article Example | Topics and Well Written Essays - 1500 words

Dry Docks Business - Article Example Amazingly, manual labor was very much involved during that time where able-bodied men helped in bringing in the ship. An engine known as organois was used in draining the water, allowing the vessel to be supported by cross-beams.(cite) Because of this, dry docks are considered part of inventions belonging to the classical period. Nevertheless, dry docks also were used in China during the Song Dynasty. Obviously, dragon ships during that time which carried imperial couches were made of solid wood. Because of this material, there was a need to repair the wooden hulls since it decayed quickly. It was only in a later period that some wise official suggested the concept of a dry dock. In another part of the world, Henry VIII commissioned the first dry dock was built in Portsmouth in 1495. In modern times, the drydock at Belfast , Ireland was once the biggest drydock in the world. While in the United States, Northrop Grumman Newport News Shipbuildings Dry Dock 12 is considered the largest, situated closely to the slipway where the unlucky Titanic was constructed. Due to the competitive maritime industry, more dry docks have been constructed on many parts of the world. According to the April issue of Maritime, the largest dry dock in the world is now located at Ulsan, South Korea. It was described by the article as : â€Å"†¦.490 meters (1,600 feet) long, 115 meters across and 13.5 meters deep, Hyundai has announced that it now has the world’s largest drydock. Imagine an area roughly the size of 7 soccer fields and that is what you would see at the new H-Dock in Ulsan, South Korea.   The dock is custom designed to build floating production storage and offloading (FPSO) vessels and includes two 1,600ton goliath cranes.   Traditionally FPSO’s hull sides and topside are built separately. The hull is built in a ship

Friday, August 23, 2019

Nielsen Nugget Case Study Example | Topics and Well Written Essays - 500 words

Nielsen Nugget - Case Study Example Also, according to competitiveness, it has the lowest yet it constitutes of the large amount spent by consumers compared to other segments. Therefore more targets to this attitudinal group will help the company to take the advantage of the slight growth in the market. Based on the behavior of different consumer under different conditions, among those who use the Premium people type of coffee, the old singles and couples would be appropriate to target with promotions. This is because they compose of the largest population in the market and by attracting them to use premium people more sales will be realized and hence awesome beans would be able to take the advantage of the slight growth in the coffee market. Some of the promotion strategies that could be used in this demographic segment includes: better and enhanced packaging, better distribution strategies, direct marketing, advertising, publicity and sales promotion. This will ensure that the target demographic group has all the information regarding the product, hence they will consume more of it. These promotions will also make the product more competitive and hence the profitability of the product will be enhanced. The other demographic group to target with promotions would be young families because this comprises of the second largest consumers in the market, if most of them could turn to the use of the product, more profits would be realized. Know about the composition of the population and their income trends in the global market and how they affect marketers. This will help in selecting the best strategy of marketing and the channel of distribution of the product Premium people. It is important to consider and understand how the population growth is shifting in different areas and for different age groups. This will help the awesome bean company to plan for the future. It will also help to cope with competition as demand changes with a change in population. Distribution

Thursday, August 22, 2019

Import Regulation and Distribution Essay Example for Free

Import Regulation and Distribution Essay All goods imported into Canada are subjected to tariffs. For importing perfume pens from France, first of all, there must be a registered company in Canada which can import legally. CBSA, Canada Border Services Agency, has highlighted various steps for importing of goods into Canada. It insists that the company must apply for a â€Å"Business Number,† which is registration for an import-export account with the CRA, Canada Revenue Agency. Further, CBSA suggests that another registration is needed for the GST, Goods and Services Tax. This GST is levied on most of the goods that are imported into Canada, with exception to goods imported under NAFTA, North American Free Trade Agreement. Since perfume pens come under the category of perfumes and cosmetics, it becomes essential to consider the extra expenditure due to the tariff for importing from a manufacturing country other than the USA (in our case, France). Further, these tariffs will also vary with the ingredients of the perfume used in the imported pens. Since, the perfume pens made by the French manufacturer- Sensrise, have different fruit, oil and chocolate fragrances, it can be deduced from the CBSA tariff schedule that the tariffs will also vary. According to the IMMR, International Market Research Report from Industry Canada, import of perfumes from the USA account for 70% of Canada’s total import of these products, while France accounts only 12% of Canada’s total imports. Besides, Cosmetic Business (2003) reported that it is also mandatory to submit a Cosmetic Notification Form, CNF, to Product Safety Bureau of Health Canada. Further, it can be inferred from the report that it is the responsibility of the importer in Canada to ensure that the perfume pens must comply with the requirements of three legislations: The Food and Drug Act, The Consumer Packaging and Labeling Act, and The Canadian Broadcasting Act. Logistics and Distribution Freight charges will be levied for the cargo delivery of packed cartons of perfume pens according to the existing rates, which would depend on the mode of transportation: sea or air, the weight, the volume, and whether shipped as a single container or by sharing with other cargo. The perfume pens imported from France can be sold and distributed in the destination market of Vancouver through various channels. According to the IMMR, about 85% of the sales of cosmetics and toiletries to Canadian consumers are through retail channels like drug stores, departmental stores, mass merchandisers and food stores. A Google search lists some of the perfume distributors serving the retail markets in Vancouver. †¢ Distributors: The major perfume distributors serving the Vancouver area include: o Cosmolane, which are distributors for brands like Orlane, Annayake and Rubis o Scorpio, which are distributors for Diesel, Emporio Armani, Ralph Lauren, and to global inflight retail market o Globex, which are distributors for Gucci, Dolce Gabanna and Kenzo o Charmei Marketing Corp. and Town Distributors are also in the perfumes distribution business It must be mentioned that e-commerce can also be an effective direct marketing strategy to cater to the internet-savvy consumers. However, the IMMR warns that the consumer would still have to pay Canadian taxes and customs duties if the value of the postal or courier import exceeds the maximum permissible value. Based on the above preliminary research, it can be concluded that the French manufacturer of perfume pens, Sensrise would need a comprehensive research to devise an effective marketing strategy for selling its innovative and attractive perfume pens to the Canadian consumers. References Canada Border Services Agency. (n. d. ). A step-by-step guide to importing. Retrieved March 27, 2009, from http://www. cbsa. gc. ca/sme-pme/i-guide-eng. html Cosmetic Business. (2003). The Canadian Cosmetics Market. Retrieved from http://www. cosmetic-business. com/en/showartikel. php? art_id=22 Parent, M. (2003). International market research reports. Industry Canada. Retrieved from http://strategis. ic. gc. ca/eic/site/imr-ri. nsf/eng/gr109695. html

Wednesday, August 21, 2019

The Importance of Reading Essay Example for Free

The Importance of Reading Essay Reading is a necessity for some people and a hobby for others, but either way it is something that we start to take for granted as adults, forgetting that there was once a time when we couldnt read. The sad fact is that for many adults, this is still the case. They lose out on the joys and the benefits of being able to read, and quite often it stems from lack of commitment and time from the parents during childhood. In the Gulf countries alone there are approximetly 7. 5 million people who are illiterate (those aged 15 years or above who can not read or write). There are a great many reasons why reading with your child is so important. Of course, it is the sort of activity that will help you to bond with the child as well as help to form your childs imagination. But there are so many additional important factors ? ones that could help to shape the life of your child. Reading is the fundamental foundation required by children on which to base all learning. Without the ability to read effectively, every other subject taught at school is going to be difficult or impossible to grasp. Learning to read is no easy task for some children, and the most crucial years in terms of literacy development are from birth to the age of around eight. Taking the time to read with your pre-school child will help to really lay the foundations for success. Your child will start to recognise words, ask questions, and develop an interest as well as an eye for reading. Your child will start to make relevant connections between the words and their meanings. With your help, your child can enjoy the learning process, benefit from a firm foundation in literacy, and will be fully equipped to succeed when he or she starts school. Of course, you will need to change the methods you use to help with your childs reading as he or she grows older. As an infant, bright colours and noises are going to be attractive to your child. There are many interactive books available for infants to day, such as farm animal books with noises. Your infant will love helping you to press the button and then watching as you point out which animal the noise relates to. And pretty soon, your child will be doing it alone. Already, your child will have started associating sounds, words and pictures. As a toddler, your child will enjoy bedtime stories, and you can choose from a wide range of magical and colourful story books which will keep your toddler enthralled. You will find that you child develops an interest in pointing out pictures as you read, as well as wanting to try and read alone. If the story is one that you read regularly, you will be surprised at how the child will almost memorise that comes next, and may sometime jump in before you have a chance to finish the sentence. A couple of years on, and your child will be eager to start reading alone. You can encourage this by reading the first part of sentences in a book from which you have regularly read bedtime stories. You can then pass the book to your child to try and finish the sentence. A great deal of this may be done from memory, but the child will also be looking at the words, thus learning to associate the words with the story. Fun activities like picture games or stories with colouring in sections can also help to develop your childs interest at this age. Learning to read does not stem from learning the alphabet, which is a common misconception. A good reading foundation comes from interaction with a parent, who is able to make the art of reading and telling stories fun and magical for a child.

Tuesday, August 20, 2019

The Relationship Between The Big Five Personality Psychology Essay

The Relationship Between The Big Five Personality Psychology Essay Personality traits as the characteristics of a person with consistent patterns of behaviour are undoubtedly playing a significant role in determining a students success in pursuing his or her tertiary education. Therefore, this research aims to investigate and examine the effects of personality traits on the students performance in UTAR Kampar Campus, Perak, Malaysia. As proposed by Costa and McCrae (1992), the Big-Five Personality Traits model has been used in this study whereby the model categorizes humans personality into five factors, namely the Conscientiousness, Agreeableness, Openness to Experience, Extraversion, and lastly Neuroticism. Target population for this research is approximately 408 students and a questionnaire encompassing 3 sections was presented to the respondents. The study subjects were 200 accounting students in UTAR Kampar Campus. For data analysis, the Pearson Correlation Analysis and Multiple Regression Analysis are adopted to determine the relationships bet ween the variables. Overall, completion of this study will provide a guideline as to which traits would be favourable for students to harness so as to achieve better results in tertiary education. Lastly, this study also confirmed the validity and reliability of the Big-Five Personality Traits model as proposed by Costa and McCrae (1992). CHAPTER 1: INTRODUCTION 1.0 Introduction This chapter gives a general idea of this research, where it comprises of seven sections. The research background briefly explains what are personality and students performance. The problem statement is addressed in the second section. Research objectives and research questions are also highlighted in this chapter and lastly, significance of the study, outline of chapter, and conclusion is followed by. 1.1 Research Background When someone talks about students performance, what is it actually refers to? Past studies broadly defined students performance as a pedagogical terminology used to determine learners achievement in formal education while to measure a students performance is only by examinations (Tope, 2011). Apparently, it gives rise to the question of whether what is the definite measurement of it? Is examination the only way to measure a students performance? Does the employers nowadays only concern about students academic achievement? While most employers actually view that way, it would be unfair to only compare a persons past achievement in a sole aspect. Nonetheless, some employers nowadays are different whereby they perceive that a successful student should include academic success, secured position in career field, and ability to apply knowledge and skills in real life (Dean, 1998). Therefore, quantitative measurement such as Grade Point Average (GPA) may not be the only factor to determine a students performance whereby other qualities such as communication skills, leadership, and team performance should also be considered (Sansgiry, Bhosle Sail, 2006). Due to aggressive competitions in business world, employers demand higher requirements in fresh graduates (Maurin, Thesmar Thoenig, 2002; Koda, Yuki Hong, 2011). The criterion includes time management, teamwork and leadership ability (Weligamage Siengthai, 2003). Students possessing such skills are definitely in a better position of securing job opportunities. Therefore, higher attention should be placed on graduate students personality as it affects their employability which in turn influences unemployment rates in Malaysia (Ismail, 2011). On the contrary, when people talks about human personality, what is the first thought that comes into your mind? Most people think that it is the different attitudes or habits that each individual possess. This is known as the individual differences or national characters that differentiate people (Mooradian Swan, 2006). Previous studies clarified that there indeed exist differences in individuals attitude from different countries (Lynn Martin, 1994). A simple example of this is where some people would tend to be more sociable and talkative, and some would be the exact opposite (Wilt Revelle, 2008). Such difference would somehow cause different outcomes in ones education with their future career at stake. While it is difficult to completely define the term personality, Pervins study defined it as the characteristics of a person with consistent patterns of behavior (Saleem, Beaudry Croteau, 2011). Apart from that, recent studies presented that personalities can be branched out to other perspectives such as the biological model of the Big-Five personality traits (DeYoung, Hirsh, Shane, Papademetris, Rajeevan Gray, 2010), and the Dark Triad personality traits (Jonason, Webster, Schmitt, Li Crysel, 2012). Personality is becoming an important factor in various situations (Caspi, Roberts Shiner, 2005) where at working place, a right personality allow workers to interact well with colleagues and clients thus expanding their network span; at university, students are more sociable thus studies in a comfortable environment (Bester, 2007). Furthermore, many human-made issues and criminal cases can be related to the decline in ones personality, in other words, lacks of Personality Development (PoliÃ…Â ¡enskà ½, 2006). Then, Jinnie (2011) stated that a person with good personality will enhance his or her communication skills and anger management. Meanwhile, in managements perspective, a positive personality will aid in clearing workers negative conditioning, anxiety, and depressions in solving problems (Morton, 2011; Brunello Schlotter, 2011). Therefore, personality is an important determinant of career choice (Holland, 1976). In relation to students performance at school or university, prior studies have identified the five personalities that affect students behavior where this in turn affects their performances. In this case, the Big-Five personality model is an effective way to predict an individuals behavior as it has been widely used and proved to be convincing (Noftle Shaver, 2006; Robbins, 2007). 1.2 Problem Statement Students performance has been a questionable factor on the employability of fresh graduates and how well are they satisfying the qualities that the employers looking for (Marshall, 2010). According to Department of Statistic in Malaysia, unemployment rate among fresh graduates has been rising from 2.6% in 1996 to 3.1% in 2011. The Prime Minister of Malaysia also indicated that the highly skilled workforce in 2010 is only 23% where this percentage is still far from the minimum requirement, compared with some of the developing countries (Ramakrishnan Yasin, 2011). In the past decade, there are various studies being carried out by the researchers to examine the effect of students performances using the Big-Five personality traits. Gray and Watson (2002) investigated the connections between personalities and sleep that have the combined effects on students academic outcomes in United States. According to Komarraju, Karau and Schmeck (2009), personality traits are important to improve students self-motivation in attaining higher academic honors. Besides, a study in Iran investigated that students distinct characteristic and personality is one of the variables that affect their academic achievement (Hakimi, Hejazi Lavasani, 2011). On the other hand, Taher, Chen and Yao (2011) studied the relationship between MBA students performance and their personality traits whereas Kalshoven, Hartog and Hoogh (2010) carried out a study on individual leadership skill and used only three out of five of the big-five personality traits (conscientiousness, agreeab leness, and emotional stability). However, there are still some deficiencies in the past empirical researches. The study in Gray and Watson (2002) only focuses on the universitys students in their country, therefore no firm explanations that the results of the past research are valid in Malaysia. Besides, Komarraju et al. (2009) pointed out that the personality of the students is being influenced by the environment as the research was conducted in various universities. In addition, Hakimi et al. (2011)s study is very limited due to the area of research were not conducted in Asia. This indicates that little study has been done on the students in Malaysia. Moreover, the study of Taher et al. (2011) also ignored the other aspects of students performance other than their scores and grades. Lastly, Kalshoven et al. (2010) did not include all of the Big-Five factors of personality traits in their research and this implies that the researchs results and measurements of personality traits may not be accurate. Therefore, this research is carried out to fill the gaps of past researches by investigating the personality traits as the one of the important factors that affects the several aspects of university students performance in Malaysia. 1.3 Research Objectives and Research Questions Table 1.1: Research Objectives and Research Questions Research Objectives Research Questions General Objective In general, this research aims to investigate and examine the relationship of personality traits on the students performance in UTAR. General Question Do personality traits relate to the students performance in UTAR? Specific Objectives To examine the relationship between conscientiousness and students performance in UTAR. To examine the relationship between agreeableness and students performance in UTAR. To examine the relationship between openness to experience and students performance in UTAR. To examine the relationship between extraversion and students performance in UTAR. To examine the relationship between neuroticism and students performance in UTAR. Specific Questions Is there any relationship between conscientiousness and students performance in UTAR? Is there any relationship between agreeableness and students performance in UTAR? Is there any relationship between openness to experience and students performance in UTAR? Is there any relationship between extraversion and students performance in UTAR? Is there any relationship between neuroticism and students performance in UTAR? Source: Developed for the research 1.4 Significance of the Study 1.4.1 Theoretical Perspective From an educational perspective, this research can serve as a basic guideline for future researchers as it is a modified research model in terms of measuring students performance qualitatively. This research also confirmed the previous theory of Five Factor Model of personality traits by Costa and McCrae (1992), thus adding credibility towards the theory. 1.4.2 Practical Perspective From country-wide perspective, students, as the citizens of Malaysia, developing their personality and improving their performance would boost overall capability and reduces unemployment rates in Malaysia as more students will be employed. From the industry perspective, findings from this research may contribute to the employer by providing the basic information on which type of employees personality is preferable. Although it may not be of huge importance, employers should not overlook this aspect in recruitment as employees with great personality will definitely enhance the organizations intellectual use of available human resources. 1.5 Chapter Layout Chapter One covers the introduction of this research which includes research background, problem statement, research objectives and questions, and lastly the significance of this study. Chapter Two explores the core theories by reviewing literatures of past empirical studies and developing theoretical framework and hypotheses. Chapter Three explains the research methodology adopted whereby it includes the research design, population and sampling procedures, data collection and analysis techniques, and variables and measurements. Chapter Four presents the analyzed data and results from the target respondents detailed in descriptive and inferential analysis, and scale measurements. Chapter Five briefly concludes this research as it summarizes the findings from this research and also providing implications, limitations, and recommendations for this research. 1.6 Conclusion This chapter has acknowledged the problem statement, research questions and objectives, significance of the study and the outline of the research project. In Chapter Two, it would then provide the relevant literature review. CHAPTER 2: LITERATURE REVIEW 2.0 Introduction The previous chapter has highlighted the introduction of this research project. This chapter will touch on the literature review of the research. Literature review provides a comprehensive review on the secondary sources of data done by previous authors or researchers such as books, journal articles, thesis papers, research projects, and reports. This chapter embodies five sections. Firstly, Section 2.1 is the review of literature whilst Section 2.2 reviews the prior empirical studies. Then, Section 2.3 shows the proposed theoretical conceptual framework. After that, Section 2.4 is the development of hypotheses. Lastly, Section 2.5 summarizes this chapter to provide a general understanding to the readers. 2.1 Review of the Literature Based on the prior researches, it has been widely accepted that the Big Five Personality Traits by McCrae and Costa (1992), and Digman (1990) can determine ones individual characteristics (Moghaddam, Peyvandi Wang, 2009). In this part, this research will define and explain thoroughly each of these traits to provide for the development of hypotheses for this research and lastly, relating each of them with the students performance. 2.1.1 Conscientiousness Conscientiousness is defined by John and Srivastava (1999) as individual differences in the propensity to be goal directed (Savelyev, 2012). According to Barrick and Mount (1991), traits of conscientiousness includes being dependable, responsible, and organized (Trinh, 2002). More specifically, individual who is measured as high in conscientiousness is determined and strong-willed (Bruck Allen, 2002). 2.1.2 Agreeableness According to Nettle and Liddle (2008), Digmans and Grazianos study suggested that agreeableness is associated to a persons warmth, friendliness and conformance with others. It is also supported by Janss and Rabinowitzs study where traits of agreeableness include unselfishness, friendliness and modesty (Bozionelos, 2003). Thus, people who is high in agreeableness is likely to get along well with others (Judge, Livingston, Hurst, 2011). 2.1.3 Openness to Experience Yamagatas study defined openness to experience as people who are intellectually curious (McCrae Sutin 2009) and individuals who are measured high in openness are curious for inner and outer world (Bruck Allen, 2002). Conversely, low in openness to experience usually have a narrow and common interest and likes to enjoy routine activities (Flynn, 2005). 2.1.4 Extraversion Traits of extraversion can be represented by sociability, assertiveness, and social dominance (Bozionelos, 2003). Judges and Wastsons study also supported that viewpoint as it refers extraversion to sociability (Chan, 2007). In other words, it is a tendency to search for stimulation and to enjoy mingling with other people. 2.1.5 Neuroticism Defined as a tendency to experience unpleasant emotions easily, neuroticism continuum ranges from calm and composed to nervous and anxious (Greenberg Baron, 2008). Eysenck (1967) defines that neuroticism accounts for a low tolerance for stress (Norris, Larsen Cacioppo, 2007). In other words, neurotic people respond poorly to environmental stress, and often interpret ordinary and minor situations as threatening and difficult (Hettema, Neale, Myers, Prescott Kendler, 2006). 2.1.6 The Relationship between the Big-Five Personality Traits and Students Performance Chamorro-Premuzic and Furnham (2003) indicated that conscientiousness has a strong direct positive relationship with students academic performance and this is also supported by many existing literatures (Conrad, 2006; Zyphur, Bradley, Landia Thoresen, 2008). However, some showed otherwise as a mediating factor exist (Conrad Patry, 2012). The trait is also able to influence a persons behavior which in turn affects their academic behaviors such as self-efficacy and learning styles (Bong, 2008). Additionally, Laidra, Pullmann and Allik (2006) studied the relationship of personality traits and general intelligence with the students academic performances. The study showed that Conscientiousness has a positive association with academic performance. H1: There is a positive relationship between conscientiousness and students performance. Farsides and Woodfield (2003) indicated that agreeableness is negatively correlated with absence for classes. Furthermore, high attendance in classes and seminars has a positive contribution on students performance (Arulampalam, Naylor Smith, 2008). Nevertheless, Nyugen, Allen Fraccastoro (2005) proposed that there was indirect relationship between agreeableness and students performance as the learning style is the mediating factor (Chamillard Sward, 2005). Students with this trait are able to interact and learn well with others especially in groups; thus, agreeableness also enhanced team cohesion which in turn affected their performance positively (Oneill Kline, 2008). Thus, agreeableness is positively correlated with students performance (Taher Jin, 2011). H2: There is a positive relationship between agreeableness and students performance. Duff, Boyle, Dunleavy and Ferguson (2003) revealed that openness has positive effects on learning approach (deep approach) and such approach is positively related to students performance. Learning approach plays an important role in linking the Big-Five traits with students performance (Cano Berben, 2009; Chamorro-Premuzic et al., 2006). This is further supported by Chamorro-Premuzic, Furnham and Lewis (2006). Furthermore, Furnham, Monsen and Ahmetoglu (2009) proposed that openness had significant relationship with students performance provided the mediator is deep approach. H3: There is a positive relationship between openness to experience and students performance. According to Furnham, Zhang and Chamorro-Premuzic (2006), extraversion can be recognized as a persons interpersonal and intrapersonal skills. Furthermore, extraversion is made up of two central components; affiliation which was having warm personal relationship and agency which was being socially dominant (Bono, 2004). In addition, the most common definitions of extraversion are ascendance and sociability (Mooradian Swan, 2006). Therefore, extraverted individual are more likely to have a desire to work with others and more confident in their ability to work effectively within a team structure. It is essential when an individual is joining a group study and will enhance student performance (Morgeson, Reider, Campion, 2005). In spite of this, students with high extravert personality prefer to be sociable and active in extra-curricular activities rather than focusing on their studies. Thus, students performance would be adversely affected. Chamorro-Premuzic and Furnham (2003) research ed on the relationship of personality traits and students academic performance at University College London and as a result, extraversion was negatively related with students academic performance. H4: There is a negative relationship between extraversion and students performance. Neuroticism may affect a persons ability resulting in poorer academic performance (Chamorro-Premuzic Furnham, 2006; Lievens, Ones Dilchert, 2009). As cited under Ahmad and Rana (2012), many neurotic students suffered higher percentage of failures in examinations because this trait shifts the students concentration away from study due to negative emotions. On the other hand, students who obtained high grades were less associated with anxious emotions (Al-Qaisy Khuffash, 2012; Al-Qaisy, 2011), this suggested students with high grades are good in managing their stress. Nevertheless, Poropat (2011) conducted a research about the use of personality in predicting academic performance and proved that there is significant negative correlation between neuroticism and academic performance. H5: There is a negative relationship between neuroticism and students performance. 2.2 Review of Relevant Theoretical Models 2.2.1 The Big-Five Personality The earliest founders of The Big-Five Theory are Tupes and Christal (1961) as they established the five factors of personality traits that we know today (Busato, Prins, Elshout Hamaker, 1999). Unfortunately, their study was published in an obscure Air-Force publication that was not read by many people, therefore the theory was not widely-known at that time (Locklair, 2011). According to Goldberg (1993), other early explorers of The Big-Five include Borgatta (1964) and Smith (1967) who continued the founders work. The first version of this theory is called  The Big-Five, introduced by  Warren Norman in 1963 (Boeree, 2006). The Big-Five Personality Traits is a comprehensive research which analyzes human personality together with their traits (Digman, 1990). Particularly, a five-dimensional personality traits model is proposed by McCrae and Costa (1992) after studying on the Five-Factor Model (FFM) and its applications. To further understanding humans personality, this study categorized humans personality into five main factors, namely the Conscientiousness, Agreeableness, Openness to Experience, Extraversion, and Neuroticism. FFM model dominated the personality field over the past two decades due to its famous recognition as a comprehensive description of personality traits and provided a major degree of convergence in the trait-factor analytic psychology (Nikolaou Robertson, 2001). This study has come across many researches about the Big-Five personality model. Thus, it shows that this model can be used in many areas as it gives us the fasters and accurate way to identify a persons attitudes and behaviors (Pickens, 2005). However, the Big-Five personality model has also been discovered to have effects on social or friendship networking behavior (Wehrli, 2008); in addition that it is also a good predictor for employees job performance (Hurtz Donovan, 2000; Fietze, Holst Tobsch, 2010). Nevertheless, this model can also be applied to almost everyone in this world every individual possess all five personalities of the model to a greater or lesser extent (Soto, Gosling, John, Potter, 2011). Apart from that, the Big-Five model is also applied to the research done by Distel, Trull, Willemsen, Vink, Derom, Iynskey, Martin and Boomsma (2009); studying the five personality traits and nature of personality disorders. Furthermore, in the aspect of employment, studies on the five personalities are also conducted relating to executive mangers job recruitment and fresh graduates (Dykeman Dykeman, 1996). The Big-Five includes Conscientiousness, Agreeableness, Openness to Experience, Extraversion, and Neuroticism. As there are many personality-related-researches also utilized this Big-Five model, this study exploit this advantage and uses this model to give us the faster and accurate way to identify a persons attitudes and behaviors (Kumar, Bakhshi Rani, 2009). Hence, this theory will be applied in this research as it is a widely-used theory in evaluating peoples personality (Brown Taylor, 2011; Wood, Linley, Maltby, Baliousis Joseph, 2008). 2.3 Proposed Theoretical/ Conceptual Framework Figure 2.1: Relationship between the Big Five Personality Traits to Students Performance Big 5 Personality Traits Independent Variables Dependent Variable Conscientiousness H1 H2 Agreeableness H3 Students Performance Openness to Experience H4 H5 Extraversion Neuroticism Sources: adapted from Taher et al., 2011; Anwar, Shahzed Ijaz-ul-Rehman, 2011; Chen, Tsai Chen, 2009 Based on the literature review, a conceptual framework has been developed and shown in Figure 2.1. This research is conducted to test the relationship between the independent variables and dependent variable. Whereby, independent variables comprises of conscientiousness, agreeableness, openness to experience, extraversion and neuroticism, whilst dependent variable is students performance. Previous researches (Nguyen, Allen Fraccastoro, 2005; Chowdhury, 2006) showed that the five factors have produced distinct results. From the proposed conceptual framework, hypotheses will be developed and it is to be proven after completion of a thorough empirical study investigating whether personality traits are related to students performance. 2.4 Hypotheses Development Based on the review of the prior empirical studies discussed at 2.1.6, a summary of the hypotheses development is presented as below. Table 2.1: Development of Hypotheses Personality Traits Hypotheses Conscientiousness H1: There is a positive relationship between conscientiousness and students performance. Agreeableness H2: There is a positive relationship between agreeableness and students performance. Openness to experience H3: There is a positive relationship between openness to experience and students performance. Extraversion H4: There is a negative relationship between extraversion and students performance. Neuroticism H5: There is a negative relationship between neuroticism and students performance. Source: Developed for the research 2.5 Conclusion A review of literature has been carried out in this chapter and it has been discovered that there are different opinions from researchers regarding the relationship between the Big-Five Personality traits with students performance. Besides, an understanding on the Big-Five Personality traits has been done for a clear explanation and how can it be associated with students performance. Then, a conceptual framework has been proposed to show the relationship between each trait with students performance. Finally, hypotheses have been developed based on the literatures reviewed and the discussion for relevant methods to be used in this study will be conducted in the following chapter. CHAPTER 3: METHODOLOGY 3.0 Introduction This chapter will address an overview of the research methodology. At the beginning of this chapter, the research design in term of quantity methodology and deductive research approach will be described. Next, the population, sample and sampling procedures would be explained. After that, data collection methods that have been applied which are primary and secondary data collection are discussed. In addition, variable and measurement were also being presented in this chapter. Lastly, data processing and its analysis would be presented to summarize the findings. 3.1 Research Design The main purpose of this research is to examine the relationship between Big-Five Personality Traits and students performance in UTAR. Primary data collection and survey method were used in this research in which questionnaires will be self-administered because it is affordable and time saving. Based on the purpose of this study, a deductive research approach was adopted. Besides that, a quantitative methodology was employed because it clearly and precisely specifies both variables of the study (Alaxei, 2002). Moreover, this type of research is a descriptive study because it describes and documents on a phenomenon (Johnson, 2001). The research is based on a cross-sectional study due to the time constraint by academic purposes. Hence, investigation was limited to a subset of population only. 3.2 Data Collection Methods 3.2.1 Primary Data Collection For this research, a self-administrated questionnaire is preferred because it provides convenience to both the researchers and respondents. As an effort to establish the validity and reliability of the survey questionnaire, a total of 30 questionnaires were distributed for a pilot test to check the questionnaires understandability (Black, 2008). After that, questionnaires were distributed to 270 respondents whereby they are expected to complete it under researchers supervisory within twenty minutes and returned to ensure no missing questionnaires. 3.2.2 Secondary Data Collection Secondary data collection involves the literatures review on related past studies (Daas Toth, 2012). This method is vital because relying on primary data collection is not adequate to complete this research (Sandall, Schwartz Lacroix, 2004). Besides, review on literatures also allows the researchers a better understanding on the topic and able to prove the hypotheses developed earlier (Bailey, 2006). 3.3 Sampling Design 3.3.1 Target Population Target population is a complete collection group of objects or people that are specifically identified for an investigation (Wang, 2007). Final year accounting undergraduates in UTAR, Kampar Campus were the target respondents for this research as there is no personality-related study addressing the wide aspects of students performance carried out in this university, hence this university is targeted to examine the relationships between the five factor model of personality traits and students performance. Previous personality-related researches only studied the relationships between personality and perceived benefits on e-ticketing behaviour, and also personality and social networking behavior. Undergraduate students tend to have a higher proficiency in English language, thus they would understand this researchs survey better. Moreover, another reason is that labor market is new to fresh accounting graduate as they will be joining the labor force soon and thus it is emerging trend for the employers to seek high performances, vital interpersonal skills and personality development among the undergraduates (Lim, 2011; Sirat, Chan, Shuib, Rahman, Kamil, Singh, 2012). Besides, Lim (2007) found out that the accounting students in Universiti Utara Malaysia (UUM) would have higher unemployment probability. This highlights that there might be a chance of UTAR accounting students facing the same problem since the competition for best and talented accounting graduates is getting more intense especially in large accounting firm (Brundy Norris, 2011). Therefore, it is interested to investigate the connection between personality traits and students performance in which will affects their employability in future. 3.3.2 Sampling Frame and Sampling Location According to Thompson (1999), sampling is necessary as it is too expensive and impractical to study on every single element in the population. However, sampling frame for this research could not be obtained as the students full details cannot be disclosed due to the universitys privacy policy. Final year accounting undergraduates in UTAR, Kampar Campus were the target respondents for this research because it is convenient and easier to be contacted for researchers (Loh, 2011). The popu

Scarlet Letter :: essays research papers

For a person to be able to make a change in their life is a monumental task. To be able to make a change that can be life changing is a true test of a person’s will and desire. In the novel the Scarlet Letter, Hester Prynne changes from an adulteress that is despised by the community, to an able woman that the community depends on through her repentance of her sin, faith in transcendentalism, and her daughter Pearl.   Ã‚  Ã‚  Ã‚  Ã‚   Hester Prynne is cast out as an adulteress from the Puritan society, because she had a baby with another man than her husband. â€Å"She may cover it with a brooch, or such like heathenish adornment, and so walk the streets as brave as ever!†(Hawthorne 49). The city is shocked by Hester’s embodiment of the scarlet letter on her chest; because the scarlet letter was suppose to represent her punishment for her sin. This was an insult to the community, and it shows how the community despised Hester’s presence of an adulteress. â€Å"Madam Hester absolutely refuseth to speak, and the magistrates have laid their heads together in vain†(58). When Hester mounted the scaffold she refused to speak to the ministry, and she refused to tell them who the father of the baby was. By not telling the ministry who the father was Hester was being defiant and took the burden of the punishment on herself, this is another reason why the community despised H ester when she was considered an adulteress. Her strong will and silence lead the community to hate Hester, because she would not bend to the community and show weakness.   Ã‚  Ã‚  Ã‚  Ã‚  The change that Hester experiences occurs through the aid of her daughter Pearl, her strong belief in transcendentalism, and her repentance of her sin through aiding the community. â€Å"†¦that this brook is the boundary between two worlds†(119). Pearl crosses the brook to get away from Hester and Dimmesdale, after they have decided to go to Europe since it is better for his health. The brook and Pearl represent transcendentalism, while Dimmesdale represents the church, which shows how Hester has changed due to her belief in Transcendentalism. â€Å"I have no heavenly father!†(90). Pearl continually questions her mother about her father, and Hester tells her that she came from the heavenly father. By having Pearl, Hester is trying to raise her without having her make the same mistakes that she did, and in the transcendental belief, this is how Pearl is able to have a significant change on Hester.

Monday, August 19, 2019

The Power of the Media to Influence Public Opinion Essay -- Media and

Police officers are an integral part of our society, they exist to establish and maintain stability and safety for the citizens which are in their jurisdiction. However, that great responsibility does not come without a downside, when people are given power there will always be someone who will abuse it. Our law enforcement staff is no exception to this rule; in 2010 there were 4,861 reports of police misconduct in the United States (NPMSRP). Police misconduct can mean anything from fraud or theft, to sexual assault or the use of excessive force. These are all fairly serious allegations and for many officers these are career ruining. Notwithstanding, there are also many police officers, like the police officers responsible for the famous Rodney King case, who merely get a slap on the wrist for the crimes which they have committed - that is until the media took hold of the case. The media was a very large part of not only the Rodney King case, but also many other cases throughout his tory. In this paper I will demonstrate several famous cases of police brutality throughout the globe and the influence of both the media and the new emerging forms of social media on both the process and the eventual outcome of said cases. Tiananmen Square One of the most famous cases of police brutality in history was easily the events which occurred during the Tiananmen Square protests in the spring of 1989 . This event was started by a group of students who wished to incite a sort of â€Å"Cultural Revolution† (Zhao). These peaceful protests included many events of anâ€Å"American† sort such as rock concerts and managed to unite much of the nation after the death of Hu Yaobang. (Pan 1) They came from the walled compounds of the Communist Party elite an... ...rned-from-rodney-king>. Pan, Philip P. Out of Mao's Shadow: The Struggle for the Soul of a New China. New York: Simon & Schuster, 2008. Print. Su, Yang. "Uptodate." Uptodate. N.p., n.d. Web. 19 Feb. 2015. . United States. National Security Agency. Secretary. N.p.: n.p., n.d. Web. 20 Feb. 2015. . Wilson, Stan. "Riot Anniversary Tour Surveys Progress and Economic Challenges in Los Angeles." CNN. Cable News Network, 01 Jan. 1970. Web. 20 Feb. 2015. . Zhao, Ziyang (2009). "The origins of the 1989 Student Movement". Prisoner of the State: The Secret Journal of Premier Zhao Ziyang. Simon & Schuster. Print.

Sunday, August 18, 2019

The Homeless: Working and Still Living on the Streets :: Exploratory Essays Research Papers

Imagine eating Christmas dinner underneath a bridge on the cold dirt because you and your family were evicted from your home. Just trying to find a single meal is what thousands of people, who live on the street, go through each day. They have been kicked out of their houses and apartments because they can't afford rent due to their low paying jobs. Homelessness can be described as a person who lacks a fixed, adequate nighttime residence. To be considered homeless a person must have a primary nighttime residency that is a publicly operated shelter designed to provide temporary living accommodations. It is impossible to know exactly how many people are homeless in the United States. The numbers fluctuate everyday because some find homes, some lose their homes, and most of the time the homeless are in places that aren't counted. The only thing that is known is that homelessness is increasing. A growing shortage of affordable housing has made climbing out of homelessness nearly impossible for someone who lives in extreme poverty ("Homeless"). Not being able to afford housing does not mean that the person is completely without a source of income. Almost one in five homeless persons are employed. The connection between impoverished workers and the homeless can be seen in homeless shelters, many of which house significant numbers of full-time wage earners. In a booming economy, job stability and job security have deteriorated. The share of workers in "long-term jobs" (those lasting at least ten years) fell sharply between 1979 and 1996, with the worst deteriorating taking place since the end of the 1980s ("Homeless"). Displaced workers face difficulty finding new employment. When they do find work, their new jobs pay, on average, thirteen percent less than the job they lost. Also, more than one-fourth of those who had health insurance at their old jobs don't have it at their new ones. This makes it almost impossible to stay above the poverty line when a medical illness strikes the family. In 1997, thirty percent of workers were employed in non-standard work arrangements ("HomelessnessÉ"). These consist of independent contracting, working for temporary help agencies, day labor and regular part-time employment. This type of work typically offers lower wages, fewer benefits and less job security. The underemployment rate stands substantially higher than the unemployment rate. Measures of underemployment reflect not only individuals who are unemployed, but also involuntary part-timers that want to work full-time.

Saturday, August 17, 2019

Shild’s outcome Essay

The connection between the parent’s status and the child’s well being is frequently argued. Some of the studies in the past have shown that children brought up by two married parents tend to grown better than the others (Sigle-Rushton, Wendy and McLanahan). In most of these studies, the results have been derived by comparing the family structure of single parent and both biological parents. Another aspect of the association of family structure with child’s welfare it the type of relation between the parents. The children having parents with mutual dispute are more likely to have behavioral and psychological problems (Amato and Sobolewski). Therefore while considering the question, ‘are two parents better than one? ’ a fact becomes very clear that the family definitely has an influence on the child’s outcome, well-being and future development. A couple or two parents raising a child have varying advantages. With two parents a lot of responsibilities can be distributed, which prevents the development of massive pressure on one single parent. This is especially useful in case of working parents, who can distribute their office hours in such a way that at any time one of the parents is present with the child. Along with this there is also an economic factor associated with it. With two working parents the child is expected to have a better childhood, with larger number of necessities and luxuries being made available to the child. Along with having larger parental time, attention and emotional support, the two parent children also have advantage of economic security. Apart from the above factors, two parents provide a stable environment to the children. The children parented by two parents have the love and emotional support from both the parents. These children are free from parenting tensions due to distribution of the stress among the parents. This way the children are not subjected to the parent’s tension at an early stage of their life. Therefore they can enjoy their childhood to a better extent than other children. The parents under marital dispute are the only disadvantage of the two parents raising a child. It has been studied that the children growing up with parents under marital dispute grow up with behavioral problems, less education and lower occupational status (Mitchell). But an important point to consider here is that most of the marriages that end in divorces are low-conflicts. Most of the divorces are mutual and seen as a positive step from both the parents and are taken healthily by the children. In case of single parenting or disrupted families the disadvantages are much higher. According to Paul Amato, Professor of Sociology at Pennsylvania State University, â€Å"Specifically, compared with children who grew up in stable, two-parent families children born outside marriage reach adulthood with less education, earn less income, have lower occupational status, are more likely to be idle (that is , not employed and not in school), are more likely to have a non-marital birth (among daughters) have more troubled marriages, experience higher rates of divorce and report more symptoms of depression† (Mitchell). Single parenting creates a lot of pressure both in emotional as well as financial sense, which might lead to a depression or insecurity in the child. The parent is sometimes not able to fulfill the requirements of the child due to such financial crisis. These may include some necessities like good quality education, a home with a social neighborhood and other essential items. Of which the quality of education has a huge impact on the personality of a child. Children going to better schools have more social company and this exhibit lesser behavioral problems. The quality of parenting also has a vast impact on the social well-being of the children. Due to their own problems, which they are not freely able to express out, the parent are not always emotionally strong enough to support their children. These single parents can sometimes let-out their stress on the children, thus creating a negative impact on them. Such parents can also be a little harsh in terms of disciple. Another disadvantage is lack of availability of time. Single parents have to work harder for financial reason, which in turn increases the number of office hours. Such parents tend to have a hectic schedule and lesser time to spend with the children. They leave early in the morning and come back late at night, therefore practically spending no time with their children. The children in turn don’t feel enough attachment and start to develop a barrier with their parents. They start showing behavioral changes and start to get away from relationships. Single parenting is a tough and sensitive job. Delicate care has to be taken to ensure the well being of the child. Single parenting can only be successful if proper attention, love and affection are provided to the child. On the other hand it has been studied and statistically concluded by Paul Amato that â€Å"Compared with other children, those who grow up in stable, two-parent families have a higher standard of living, receive more effective co-parenting, are emotionally closer to both parents (especially fathers) and are subjected to fewer stressful events and circumstances (P. R. Amato). â€Å" Under normal circumstances, two parents are always better than one. Two parents parenting a child provide an emotional as well as financial support to both their spouse as well as their children. Such children are tension free in their childhood and have role models to live up to for the future. Therefore as far as possible the children must be brought up under the guidance of two parents for their happy and prosperous future. Works Cited Amato, P. R. and Sobolewski. â€Å"The effects of divorce and marital discord on adult children’s psychological well-being. † American Sociological Review (2001): 900-921. Amato, Paul R. â€Å"The impact of family formation change on the cognitive, social, and emotional well-being of the next generation. † The Future of Children Volume 15 No 2. CYC-Online, July 2007. Mitchell, Lindsay. Research Confirms Two Parents Better Than One. Media release. New Zealand: www. cyc-net. org/cyc-online/cycol-0707-amato. html , 2007. Sigle-Rushton, Wendy and Sara McLanahan. â€Å"Father absence and child wellbeing: a critical review. † The future of the family (2004): 116-155.

Friday, August 16, 2019

Revenue Cycle and Control Activities Essay

The revenue cycle for many companies is considered the primary source to earn revenue from the sale of goods or service. Good controls must be established to maintain the effectiveness of receivables and credit sales, not doing so can harm the company and might be costly to the business. Six classes of internal controls guides us in evaluating and designing transaction processing. They are authorization, supervision, segregation of duties, access control, independent verification, and accounting records. We will discuss each department that is involved in the revenue cycle, it’s activities, and control activities.The first section discusses the departments that make the revenue cycle , starting with Sales Department and ending with Billing Department, knowingly that collections must be received and adjustments must be made. The second section discusses the six activities mentioned earlier. Departments The revenue cycle is composed of five independent (in activities and personnel) departments that are required to make function and make a sale. Each department carry out it’s own, and every department depends on the the preceding department in order to function properly. An additional two activities must be considered in the revenue cycle are collection of receivables and adjustments to sales and receivables. Sales Department Every sales process starts with receiving a customer purchase order- by mail, in person, or telephone. Thus controlling the customer’s orders is carefully done, and operating procedures must be maintained in an adequate manners. The department then identifies and reviews items and quantities to determine whether the order can be placed, then they prepare The Sales Order. The sales order is not the standard format that the seller’s order processing system needs. The sales order has vital information, such as the customer’s name account number, description of the items sold quantities, and prices. A copy of sales order is placed in the open order file, the customer getting the ordered goods might take days or even weeks. The customer might check about the status of his or her order, order file is updated every time the status of the order changes .It also sets instructions to guide various divisions and department, including credit, finished goods, shipping, billing, and accounts receivable units. Credit Approval Department To provide independence to the credit authorization process, the credit department is organizationally and physically separate from the Sales Department. The credit approval department receives a copy of the sales order from the sales department. The document received serves as an authorization to preform a client credit check. The check includes investigating new customers’ ability to pay and creditworthiness, and a line of credit is established. Typically new checking new customers take time more that existing customers. A good control activity is a limit test, which measures the customer have unused credit. This process set an upper limit that the customer must not pass, if passing it the purchase order by the customer will be denied. Warehouse Procedures After a credit check has been performed and approved, and a sales order is received. The warehouse is responsible of issuing merchandise and items that were mentioned in the sales order to the shipping department. In a typical company that have finished goods in it’s inventory, this inventory is supervised and controlled by a storekeeper. He is responsible for issuing the goods. Another control activity must be done is updating the inventory records by the accountant, not by the storekeeper. This separation of duty prevents theft of inventory. The Shipping department When receiving the finished goods from the warehouse, the shipping clerk must reconcile the products received from the warehouse with the products mentioned in the sales order. This is an important control activity, which ensures send the right products and quantities to the customer who ordered them. Then this department prepares shipping documents , such as the bill of lading as they are loaded into the carrier- cars, trucks etc. These documents numerically controlled and are entered in a shipping register before being forwarded to the billing department. A gate control is done when shipments are made by truck, this ensure that goods have been recorded as shipments. The clerk enters these transaction and sends a shipping notice and stock release to the billing department. The Billing Department Upon receiving the Shipping notice and stock release from the shipping department, a sales invoice with any relevant information about the transactions and bills the customer. Billing departments are responsible of serially numbered shipping documents, comparing documents received from other departments, entering data from sales orderers and purchase order on the sales invoice, applying prices and discount to the invoice, make extensions and footing, accumulating total amounts. Controls should be done to ensure the accuracy of sales invoice before sending them to the customer, such as a second person review. The billing clerk enters the transaction into the sales journal and send the documents to the account receivables and inventory control department. Collection of Receivables Most receivables are either consisted of checks, and remittance advice and collected through the mail. The cashier is responsible for checks and depositing them, and the remittance advice will be forwarded to the account receivable or the data processing department, which will be recorded in the appropriate accounts. Reductions in the AR are posted periodically to the general ledger control account. Adjustments to Sales and Receivables All adjustments to sales for allowances, returns, and write-offs of account receivables should be supported by a credit memo which is serially numbered. This memo must be signed by an employee having no cash handling duties or maintenance over the customers’ ledger. Good Internal controls require that goods must be checked and examined before a credit is given, and the memo should have the serial number of the receiving report on the returned shipment. The treasurer give grant the credit manager the authorization to initiate the process of uncollectible receivable write off. Updating Inventory Records The inventory control function updates the inventory subsidiary from the information included in the stock release document which was prepared by the the warehouse. In a typical perpetual system, every item has it’s own record in the ledger containing data, such as units sold, units received m reorder point, EOQ, and standard cost. The stock release document decrease the amount of the inventory. Over a period of time the total reduction in inventory is summarized in a journal voucher and sent to the general ledger function. Revenue Cycle controls As mention earlier every department of the revenue cycle must have it’s own controls over is activities, doing so might prevent theft, error, fraud, and enhancing the it’s operations. Six controls are to be covered in this section regarding various department and activities in the revenue cycle Transaction authorization this ensure that valid transactions are processed only, and it include credit check and return policy for sales processing and remittance list for cash receipts. Credit Check as mentioned is function carry out by the credit department. This department might uses various test and techniques to determine if the customer is trust worthy or not. Different procedures and done to do credit check, depending on the organization, its relationship with the customer, and the materiality of the transactions. Approving for a new customer might take longer time that existing customer, and a decision that falls within the employee authority may be done quickly. However credit check must be done with consistency of the company’s policy. Return Policy is also a credit department task, the returns must be authorized by this department before receiving them. the nature of the sales and the circumstances determine the authorization granted. Again policies set by the organization, such as cash refunds, must be taken into consideration for granting returns. Remittance List verifies that customers checks and remittance advice match. This reconciliation might detect errors, such as an extra remittance advice or and absence of a customers’ check, it also might detect a difference between checks and remittances. This list authorizes the posting of a remittance advice to a customer’s account. Segregation of Duties it ensure that separate individual and department processes the transactions. The size and type of an organization affect this type of control, for instance a personally own small business might not need this kind of control, because the owner is the management. The revenue cycle has three rules about the system designers. First, transaction authorization should be separate from transaction processing, such as the warehouse department. The warehouse department cannot issue goods without the confirmation of the credit and the sales department. Second, asset custody should be separate from the task of asset record keeping. For instance, the warehouse department has physical custody over it’s inventory, but the inventory control is in charge of maintaining the record of inventory levels. Last, the organization must be structured so that fraud require collision between two or more individuals. This means that task should be separated, such as different record keeping individuals. An employee with a total record keeping responsibility, in a collusion with an other employee with custody might commit fraud. Separating task needs more people to commit fraud. Supervision is considered a compensating control for companies who have little number of employees to make a segregation of duties. Supervising those employees detects error made, and inadequate functions. This tool is used also in system with a good segregation function. For instance the mail room is a good place to commit theft for check received, cashing it, and destroying and evidence relating to the theft. Although this might be detected when complaints made by a customer about billing him again, but the best solution is preventing it from the beginning. Therefor a good supervision over employees is considered a good prevention control. Accounting Records this control activity describes how a firm’s documents, journals, and ledgers form the system in various stages of processing. It’s also an important feature of well-designed accounting systems. Prenumbered Documents, are sequentially numbered documents that allow every transaction to be uniquely identified. Tracking event related to documents through t system is easy. Special Journals, The revenue cycle uses a specific journals, such as sales journal and the cash receipts journal. Special journal groups similar transactions into a specific journal. Subsidiary Ledgers, there’s two subsidiary ledgers in the revenue cycle, the inventory and accounts receivables subsidiary ledgers. They provide links to the documents used to capture the events related to each subsidiary. General Ledgers, these are the basis for every accounting system, and for the preparation of every financial statement. Sales, Inventory, Cost of goods sold, AR, and cash are affected by the revenue cycle’s transactions. Files, temporary and permanent files are opened as a result from the revenue cycle. Some examples are, sales order files, shipping log, credit records file, back order file, journal vouchers, . Access Controls it’s used to grant authorization and permission to employee and access to the firm’s assets, such as the physical assets, cash and inventories. Ways in protecting these assets are: warehouse security, Daily cash deposits, safe/night deposit box, using safes. Access control over information involves restricting access to documents that control physical assets, such as journals and ledgers. Examples of the access risk: Removing one’s account from Account receivables ledger, do so he company can’t send the customer monthly statements. Access to sales order might trigger unauthorized shipment of a product. Access to general ledger and cash might steal and cover it up by adjusting the ledgers. Independent Verification the main reason independent verification is to verify and assure how accurate and complete the tasks are. Independent verification occur at various point is the process, so that errors are detected and dealt with quickly. Independent Verification in the revenue cycle occur at the following points. First, The shipping department reconciled the goods sent from warehouse with the quantity and type ordered by the customer. this is done by reconciling the stock release document with the packing slip. Second, The billing department reconciles sales ordered with the shipping notice to ensure sending the right invoice with the quantities and prices ordered by the customer. Last, Before posting to any control accounts, the general ledger function reconciles various journal vouchers and summary reports which were prepared independently. Other Controls include verifying approved buyer, this is not frequently used, but sometimes a purchase order might be completed and signed by and unauthorized person from the client company. Stamp approval on sales order. It is possible for sales orders to be fraudulently routed around the credit department and sent to the warehouse,s o an approval stamp to be used on each sales order. Prenumber sales order forms. Only prenumbered sales order documents should be used. By doing so, the company can track which sales order numbers did not reach the billing department, which may indicate that a delivery was not invoiced. Lock up unused sales order forms. It is possible for someone to enter an order to a shell company on an unused sales order form, fraudulently stamp it as approved by the credit department, and route it to the warehouse as authorization for a delivery. References. 1. Whittington, O.Ray, and Pany,Kurt.(2001).Principles of Auditing and other assurance services.13th edition.New York: Irwin. 2. Hermanson, Roger, and Strawser, Jerry, and Strawser, Robert.(1989).Auditing Theory and Practice.5th edition. Boston: Irwin. 3. Bragg, Steven. 2009. Accounting Control: Best Practices. New Jersey: Wiley & Sons Inc. 4. Hall, James. Accounting Information Systems. 7th edition. Ohio. Cengage Learning. 5. Wilkinson, Joseph and Cerullo, Micheal and Wong-on-Wing, Bernard and Raval, Vasant .2000 .Accounting Information Systems: Essential Concepts and Applications.Wiley 6. Mooney, Kate. 2008. The essential accounting dictionary. 1st edition. Illinois: Sphinx Publishing, An imprint of sourcebooks, inc.