Wednesday, August 12, 2020
Open House and Message Board COLUMBIA UNIVERSITY - SIPA Admissions Blog
Open House and Message Board COLUMBIA UNIVERSITY - SIPA Admissions Blog This post is just a reminder to admitted applicants concerning two opportunities to gather more information about SIPA. First, SIPA will be hosting an Open House on Tuesday, April 14th. The Open House will start at 9:00 A.M. (we recommend an 8:30 A.M. arrival) and full instructions on how to register are available on the Welcome Page referenced in the admission letter. The Open House is open to admitted students (we are unable to accommodate guests) and registration is required so please visit the Welcome Page for instructions should you be interested in attending. Second, this week we will provide admitted applicants with access to a Web based message board that will give admitted applicants the opportunity to interact with one another, and with current SIPA students via a digital forum. Admitted applicants will be sent an announcement when the board goes live. 97% of admission decisions have been sent out and for those of you who have yet to hear, we appreciate your patience as we wrap up the final few details.
Saturday, May 23, 2020
Environmental Management - 6326 Words
ENVIRONMENTAL MANAGEMENT ASSIGNMENT - 1 1) Relevance of Environmental Management course in Management curriculum. Environmental management course is very much required in the B-school curriculum. Environmental management can be so important because our environment gives a part of what we are whether our culture are dirty people or clean, it is also nice to live in a nice, clean place which is not polluted. It is also important to get people live in that place if a certain city, country is polluted no one will think of living there and visitors will have a negative point of view on that place. Environmental management is not, as the phrase could suggest the management of the environment as such, but rather the management ofâ⬠¦show more contentâ⬠¦With this development there is an increasing need for specialists in this field, for technologists in other areas to be able to put into practice environmental applications, for assessors of the environmental impacts of specific technological developments and for general managers with a knowledge and understanding of environmental management . Thus, there is now an increasing need for environmental education and training in clean production to be applied to a vast array of industrial processes and applications. Managers need to learn environmental management in order to be aware of the hazards that are created by the various industries. Managers need to be aware of their surroundings so that they can make environment friendly products in order to sustain in the market. It is very essential for managers to know about our environmental conditions especially now when the world is at a danger of global warming. Managers can collectively help our earth get over the harmful effects or prolong the harmful effects thus making our lives considerably safer. 3) Why Copenhagen submits acquired so much importance? The 2009 United Nations Climate Change Conference, commonly known as the Copenhagen Summit, was held at the Bella Center in Copenhagen, Denmark, between 7 December and 18 December. The conference was preceded by the Climate Change: Global Risks, Challenges and Decisions scientific conference, which took place in MarchShow MoreRelatedEnvironmental Sustainability And Environmental Management Strategies Essay1425 Words à |à 6 PagesOver the centuries there has been countless researches into environmental issues that pose threat to the population, but remains unresolved due to the increasing global population. It can be argued that certain environmental management strategies have been adopted to minimise the environmental risk on the population growth which possibly could become a threat to the global village. Although, there are strategies to manage the environmental issues, a sector-wide approach is required from developed andRead MoreEnvironmental Impact Assessment ( Eia ) An d Environmental Management Systems Essay1641 Words à |à 7 PagesActivity 3.4 How EIA and EMS complement each other. Environmental Impact Assessment (EIA) and Environmental Management Systems (EMS) are seen to fit well together like a lock and a key. To understand this complementary between the two, one will evaluate both their characteristics. One well known example of an Environmental Management System is ISO 14001, the International Standard for environmental management systems (SABS ISO 14001:1996). This example will be used to compare and evaluate the linkRead MoreEssay On Environmental Management1345 Words à |à 6 PagesThe development of an Environmental Management System in this project is essential for the improvement in environmental performance, excellence in operations, competence development, stakeholderââ¬â¢s relationship improvement, energy consumption reduction cost savings in the organization and a certified legal compliance. In addition, the above purpose is a vital tool learnt through this course. Hence, this assessment helped our group achieve the set objectives of the cou rse, in analysing the causeRead MoreEnvironmental Pollution And Natural Resource Management1248 Words à |à 5 Pagesdiseases and many more environmental problems. As the result of this, a evolving of transboundary effects of environmental pollution and natural resource management, soil erosion environmental problem and degradation continues to happen as the result of global trade which is becoming the pillar of many of our environmental problems and such problem are no longer national problem but an international one. Due to this, international trade has had profound impact on environmental pollution, deforestationRead MoreHealth, Safety and Environmental Management752 Words à |à 3 Pagesdeveloped which can address every operational situation that may be encountered. Thus no one may assume a safe operation will result by blindly following established guidelines. The best way to keep improvising the operational procedures and the HSE management in any company or industry is by providing world class training and various resources accessibility so that all the employees will master the knowledge to perform their work in a safe and environmentally sound manner. 1. Leadership and accountabilityRead MoreStrengths and the Weaknesses of Environmental Management System804 Words à |à 3 Pagesbusinesses and government set to tighten regulation have urged environmental management. Environmental Management Systems (EMSs) are strategic management tools that outline the way an organization will address its impacts on the natural environment (Feng et al. 2014, 2901). One business main activities including day-to-day operations, long-term planning as well as other quality management systems have incorporate with environmental management function in an EMS (Australian Government Department of theRead Moreadvantages and disadvantages of environmental risk management1374 Words à |à 6 Pagesdisadvantages of environmental risk management?à Advantages: 1. Better strategy of company. Through the environmental risk management, we are going to have a better understanding on the environment, which may make have a better decision making on company strategy. Usually, if we know a place which may suffer from earthquake or tsunami frequently, we may not build or open some department on that place in order to reduce risk. If we have better understand or information for environmental risk, weRead MoreEnvironmental Management Structure And Responsibilty2716 Words à |à 11 PagesÃ¢â¬Æ' Environmental Management Plan 1. Background â⬠¢ 1.1 Introduction â⬠¢ 1.2EMP context â⬠¢ 1.3 EMP objectives â⬠¢ 1.4 Environmental Policy 2. Environmental Management â⬠¢ 2.1 Environmental Management Structure and Responsibilty â⬠¢ 2.2 Approval and licensing Requirements â⬠¢ 2.3 Reporting â⬠¢ 2.4Environmental Training â⬠¢ 2.5 Emergency Contacts and Response 3. Implementation â⬠¢ 3.1 Risk Assesment â⬠¢ 3.2 Environmental Management Activities and controls â⬠¢ 3.3 Environmental manage Plans or Maps â⬠¢ 3Read MoreImpact of Environmental Accounting on Management Accounting7424 Words à |à 30 PagesUnited Kingdom (2006), Environmental Accounting can be defined as: ââ¬Å"The collection, analysis and assessment of environmental and financial performance data obtained from business management information systems, environmental management and financial accounting systems. The taking of corrective management action to reduce environmental impacts and costs plus, where appropriate, the external reporting of the environmental and financial benefits in verified corporate environmental reports or publishedRead MoreThe Seven-Step Process of Environmental Risk Management with Negligence1249 Words à |à 5 PagesThe Seven-Step Process of Environmental Risk Management with Negligence In reviewing the simulation one major tort violation identified was the claim of negligence by Alumina, Inc. As with any successful negligence case there are primary elements, which include proof that: 1) there was wrongdoing on the part of the defendant, or 2) the defendant failed to take reasonable steps to prevent harm to others (Thompson, p. 31). Like other environmental tort cases, EPA violations or state issued permits
Tuesday, May 12, 2020
Clara Barton Biography Essay - 1216 Words
Clara Barton Clara Barton, known as an American humanitarian, the ââ¬Å"Angel of the Battlefield,â⬠and known for being the American Red Cross founder accomplished many things during her life. Throughout her long commitment of service, Clara achieved honor as a teacher, battlefield nurse, lecturer, and founder of the American Red Cross. Through her many years of work, Clara made a huge impact on America that can still be felt at present times. Clara was born Clarissa Harlowe Barton on Christmas Day of 1821 in North Oxford, Massachusetts. Her father, Captain Stephen Barton, and mother, Sarah Barton, raised her on a farm along with her two brothers, David and Stephen, and two sisters, Dorothy, and Sally. Most of Claraââ¬â¢sâ⬠¦show more contentâ⬠¦Clara, influenced by her sisters who were already teachers, began the first part of her career by becoming a teacher at age seventeen. She began teaching in Worcester County of Massachusetts and taught in various others schools for 6 years. Clara then realized she needed a change and decided to open up her own school. After running her own school for a few years Clara recognized that she needed more change and at age 29, Clara enrolled in an advanced school for female teachers in Clinton, New York. This addition to her education led her to a teaching position in New Jersey which opened the opportunity for her to open several free schools there in New Jersey. Her schools were very successful and students flocked to be a part of them. After much success in her teaching career, Clara finally ran into rejection when the school board refused her the position of heading the school she ha d founded and instead gave the job to a less qualified man. This greatly upset Clara and she again decided she needed a change, however this time the change was more dramatic. After recovering from the emotional effects of the events that occurred in New Jersey, Clara took a job in Washington D.C. as a copy clerk in the U.S. Patent Office. This job did not last long since at age 40, when the American Civil War broke out she felt the need to resign and become a volunteer for the Union. As a volunteer,Show MoreRelatedA Brief Biography of Clara Barton632 Words à |à 3 Pagesfeed and nurse them,â⬠Clara Barton once said. She was always quick to help others, and put their lives before her own. She wasnââ¬â¢t very talkative, but she was very generous. Barton was named ââ¬Å"The Angel of The Battlefieldâ⬠she got this name while she was considering having an escort and months after he has been her escort thatââ¬â¢s what she got named. Clara would make sure she gave the soldiers the correct care they needed. Clara Barton changed the health for many. Barton benefited in changingRead MoreClara Barton: Founder of the Red Cross Essay2080 Words à |à 9 Pagesstay. For I am one of them as well and by their side I will remain.â⬠I wonder if Clara Barton spoke to herself in that very same wayâ⬠¦Get your eyes ready to take a journey through the life of one of the great women who aided our soldiers; far back before we were born. Clarrisa Harlowe Barton, later known as Clara, was born on Christmas day in 1821. She was the fifth and youngest child of Sarah Stone and Stephen Barton in Oxford, Massachusetts. Her father was well known because of the local UniversalistRead MoreNursing And Public Health Nursing1537 Words à |à 7 Pageshistorical nursing leaders include the following; Clara Barton, Lillian Wald, and Dame Agnes Gwendoline Hunt. These were three important individuals who made a difference when it came to nursing. Clara Barton was the President of the American Red Cross before she became President she was a nurse. According to History, ââ¬Å"As the war ended, she helped locate thousands of missing soldiers, including identifying the dead at Andersonville prison in Georgia. Barton lobbied for U.S. recognition of the InternationalRead MoreThe Angel of the Battlefield1215 Words à |à 5 PagesAngel of the Battlefield Clara Barton once said, I have an almost disregard of precedent and a faith in the possibility of something better. It irritates me to be told how things have always been doneÃ⦠I defy the tyranny of precedent. I cannot afford the luxury of a closed mind. I go for anything new that might improve the past (Lewis 1). Also known at the Angel of the Battlefield during the Civil War, Clara Barton is a great heroine for her many achievements such as: establishing a free publicRead MoreEssay about History of Nursing: Florence Nightingale1795 Words à |à 8 Pagesthe stereotype of the nurses when she was asked to organize a group of nurses for the sick and injured soldiers of the Crimean War. Without hesitation, Nightingale looked at different types of religious orders and brought on thirty- four nurses (Biography Channel). Nothing could have been done to prepare Nightingale and her nurses for what they were about to experience. The hospital was a disgrace, patients laying in their own specimens and rodents and insects could be seen scurrying across the floorsRead MoreCommunication Theorists And Its Impact On Society Essay965 Words à |à 4 Pagesreligious and new old by were scholars. Much of the historical work in psychology was concerned with the great man and great theories of experiment psychology and was often celebratory or ceremonial in nature (p.119) biographies provide failures, achievements can be known by reading biographies one can better know about them, by examining the condition around leaders of productive labs. Producing of knowledge Bordogna, Centor, Rutherford and Vidal exception induvial in historical psychology, their importanceRead MoreEssay on Lav inia L Dock2527 Words à |à 11 Pagesthe 1888 yellow fever epidemic in Jacksonville, Florida. That following spring, many volunteers came which gave Lavinia a chance to move back to Pennsylvania. During her stay in Johnstown she was introduced to her soon to be long time friend Clara Barton who founded the American Red Cross. Many believe this friendship really jumpstarted her professional nursing career. Thirty-four years later, the two worked together to write The History of American Red Cross (Sklar, 2000). Later that yearRead MoreAmerican Revolution and Study Guide Essay example5377 Words à |à 22 PagesChapter 20 Girding for War: The North and the South, 1861ââ¬â1865 Balance of Power Quota Profiteer Elizabeth Blackwell martial law greenback Abraham Lincoln Succession ultimatum bond Jefferson Davis Fort Sumpter habeas corpus graft Clara Barton Confederacy 1. How did the Civil War change from a limited war to preserve the Union into a ââ¬Å"total warâ⬠to abolish slavery? Explain (10pts) 2. Compare and contrast Northern advantages and Southern advantages by the onset of war between the Read MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words à |à 656 Pagesrequiredââ¬âinteraction between the colonial rulers and the local, colonized people in offices, shops, industries, and schools, although not as much in recreation. The results of this interaction were unpredictable. In addition to the social science literature, biographies, autobiographies, fiction, drama, and films are filled with the stories of indigenous people and colonial rulers who were transformed in one way or another through their interactions with the diverse residents and the institutions of the European
Wednesday, May 6, 2020
Information Privacy Free Essays
? MODULE 2: CASE Informational Privacy Without a doubt, we live in an environment where integrity, respect and good ethics play a fundamental role in the growth and success of many individuals and companies. Unfortunately, this was not the case for Patricia Dunn, former chairman of the Hewlett-Packard (HP) board of directors who was forced to resign her job. She was at the center of a major controversy regarding her effort to investigate who from the board was leaking confidential information to the press about HPââ¬â¢s interest in buying another technology company, their corporate strategy, business plans, even their deliberations over who they would hire as CEO. We will write a custom essay sample on Information Privacy or any similar topic only for you Order Now This was a major issue as, not only was sensitive discussions of the board made public in the media, the level of trust between each board member was greatly affected. In a 60 Minutes interview with Lesley Stahl and Patricia Dunn (CBS broadcast), ââ¬Å"the Hewlett-Packard board of directors was described as a leaky ship. Secret board deliberations were ending up in the press left and right, and it was decided that something had to be doneâ⬠. That something one can argue was the most famous leak investigation since Watergate, and because of it, Patricia Dunn (who was chairman of the HP board of directors) was faced with criminal charges. The charges stem from the use of something called pretexting ââ¬â where someone calls up the phone companies and impersonate someone else in order to obtain their records. This technique is more than a simple lie as it most often involves some prior research or set up and the use of pieces of known information (for example, impersonation, date of birth, social security number -SSN) to establish legitimacy in the mind of the target. Pretexting, in my opinion, is morally wrong because it is deceitful and it invades the privacy of someone else regardless of how useful the act is in solving an investigation. Needless to say, privacy is a fundamental human right that almost every individual seeks to preserve. For the Hewlett-Packard case, board members privacy was in fact invaded but some may argue that such invasion was for a cause. According to the deontological school of thought, the act may be considered the right thing to do even if it produces a bad consequence (as with the forced resignation of Patricia Dunn). For deontologists, the ends or consequences of the actions are not important in and of themselves neither are the intentions. Only the act itself is considered important. Immanuel Kant, a German philosopher, explain this theory of ethics more clearly. He argued that to act in the morally right way, people must act according to duty. That was the case with Patricia Dunn, she believed she had a duty to find out who was leaking sensitive details of discussions of the board to the press. In her 60 Minutes interview with Lesley Stahl, she stated that many directors expressed to her their strong opinion that something had to be done to determine the source of the leak and to bring them to an end. In fact, majority of the directors told her during her first few weeks as Chairman that, ââ¬Å"next to leading the boardââ¬â¢s CEO search, coming to grips with HPââ¬â¢s famously leaky board should be her top priorityâ⬠. That was exaltly what Dunn did which was a major task in and of itself. Following on Kantââ¬â¢s argument, he claims, a person has a good will when he or she ââ¬Ëacts out of respect for the moral lawââ¬â¢. People ââ¬Ëact out of respect for the moral lawââ¬â¢ when they act in some way because they have a duty to do so. So, the only thing that is truly good in itself is a good will, and a good will is only good when the willer chooses to do something because it is that personââ¬â¢s duty. Thus, according to Kant, goodness depends on rightness. I think Patricia Dunn was simply doing her duty. Looking at the HP case in more detail, it is obvious that Patricia Dunn did not know the full agenda of the private investigators and what was involved in finding out who was the source of the leaks. Dunn says. ââ¬Å"The idea that I supervised, orchestrated, approved all of the ways in which this investigation occurred is just a complete myth. Itââ¬â¢s a falsehood. Itââ¬â¢s a damaging lie. â⬠She admit, however, seeking advice from Bob Wayman, HPââ¬â¢s then acting CEO , CFO and Director of Administration, on an affimative action to be taken on the problem of leaks in the company. He was well respected and trusted by many in the company so based on his integrity, she (Dunn) had every reason to rely on his recommendations as to how the security issues at the board level could best be handled given that all the control functions of the company were under his oversight. Mr Wayman referred her to an individual within his organisation who then referred her to Mr Delia (private investigator) who then took the extraordinary step of spying on the records of all the directors (including herself) as well as journalists. At some point during the investigation process in 2005, she (Dunn) became aware from Mr. Delia that phone records were accessed as a standard component of such investigations by HP. In an interview with NEWSWEEK, Dunn stated that she was aware HP was obtaining the phone records of suspected leakers as long ago as 2005. But she did not know about the pretexting until late June, when she saw an e-mail to Perkins from HPââ¬â¢s outside counsel, Larry Sonsini and later acknowledged that HPââ¬â¢s tactics were ââ¬Å"appallingâ⬠and ââ¬Å"embarrassingâ⬠. Essentially, the investigation went on and the leaker of the companyââ¬â¢s sensitive discussions was identified. The public disclosure of the leaker at a board meeting did not ââ¬Ësitââ¬â¢ well with some members on the board as they thought it could have been dealth with differently without causing embarrasment for the leaker . This led to a lot of uphoar and Patricia Dunn was forced to resign. I think her forced resignation grew out of a personal dispute between her and Perkins ( who was also a well-known member of the board of directors and a close friend of the leaker) . To me, Patricia Dunn did what she had to do for the best interest of the company. Hence, she should not have been forced to resign. Reading a statement by Hewlett-Packardââ¬â¢s Board of Directors, ââ¬Å"Pattie Dunn has been a valuable director of HP for many years. We acknowledge all of the good work that Pattie has accomplished on behalf of HP. She helped stabilized the business during the CEO transition. She led the search committee for our new chief executive officer, which led to our hiring of Mark Hurd and the outstanding performance of the business over the last eighteen months. She served our board with distinction as chairman for the last year and a half. The board felt it was important to find the sources of the leaks of HP confidential information, and she informed the board that she has taken steps to do so. We have never questioned her intentions, her integrity or her ethics.. we regret that we will lose her contributions to the board and appreciate that she has agree to our requestâ⬠. It is evident that she had good character and was well repected. She accepted the resposibility to identify the sources of the leaks but she did not propose the specific methods of the investigation which means the premise on which she was forced to resign was not justified! How to cite Information Privacy, Papers
Sunday, May 3, 2020
Recommendations for Higher Payment Auditors-myassignmenthelp.com
Question: Discuss about theRecommendations for Higher Payment for Auditors. Answer: Introduction Organizations rely on auditing for smooth running. The auditing procedure involves employment of both external and internal auditors. These auditors have specific tasks to carry pertaining the organization. The internal auditors are responsible for a number of tasks such as implementation of controls regarding development policies and internal financial reviews. On the other hand, external auditors are responsible for the validation of companies financial statement, and connecting the organization with foreign stake holders and investors (Arena, 2009). Compensation extended to auditors, both external and internal is mandatory and should be constantly reviewed for efficiency purposes. Higher payment for internal auditors. With respect to each auditors functions, need to vary their payments arise. Being a member of the organization's committee, I would recommend higher payment for the internal auditor. This is concerning the research that internal auditors play a much significant role than the external auditors (Ashbaugh-Skaife, 2007). Drawing illustrations from the functions performed by the internal auditors, it is clear that evaluating and monitoring the audit planning and giving a computerized control system, is a heavy and lengthy task. It requires a highly skill measure in ICT and planning. Comparing with the external auditing, it gives a clear recommendation for higher pay to the internal auditor. This is manifested by the fact that external auditors work on giving assurance of a financial statement from the internal auditors, hence giving a summary of the financial analysis to the outsiders. Referring from internal auditors functions, they engage in giving the management of organization improvement strategies on their operations with an intention to attain steady flow of money as a value to the organization To give these strategies, they engage in detailed research about these improvements and also engage physically in implementing them( Cohen, 2007). Comparing this activity with the external auditors function, of testing the given data to give an assurance, It shows that internal auditors are the key determinants of the final display of financial prowess of an organization thereby being recommended for higher pa y. Internal auditors provide consultation services to the management regarding internal and government risk associated with the companies function (Getie Mihret, 2007). For example, they advise the organization not to engage in highly taxed activities by the government and also reduce government experts consultations which result to their intervention in organizations. Internal auditors also identify and recommend on the internal risks that are likely to happen in the organization. (Liu, 2012). By following their orders, the organizations can evade financial losses regarding this emergency risks. Comparing this function with that of external auditors about the organization's environment, the research shows that external auditors do not provide ideas regarding the organization's operations rather they specialize in assessing the external client's environment( Goodwin?Stewart, 2006). By observing this, it is evident that the survival of the organization in the legal compliance genre is highly dependent on internal auditors. In addition to this, the remedy to the challenge of the risk associated with the organization's financial operations is found to be their function too. There by recommending higher pay for internal auditors. Internal auditors provide analysis and regular reports to the auditing committee and its management concerning their operations and monetary terms. These reports are an added aid to the organization and contain relevant advice concerning controls and implementation of the stipulated analysis. It is found to be an extra function since the internal auditors are specifically entailed to give monetary analysis. Referring to external auditing, they are found to specialize on external environment validating organizations financial statements. When a misleading financial statement is found, they engage third party sources such as bank and lenders to intervene and suit the clients information. Comparing this two functions, I would recommend higher pay for the internal auditors since they perform multiple roles when compared to external auditors (Gramling, 2006). For every success in business, there are bonus benefits which are celebrated. Research shows that these bonuses are as a result of strategies implemented by the internal auditors being the t primary consultants. In addition to this, the internal auditors form the managerial team in realizing the set goals of an organization, while the external auditors don't engage in joint ventures with the organization. They only specialize in external affairs concerning the organization. This gives a recommendation for higher payment of the internal audit (Hanim Fadzil, 2005). Internal auditors also engage in administrative activities. That is appointing new finance officers, setting a standard for office layouts and promoting the existing ones. This activity calls for a greater sacrifice for the internal auditors in that they multitask in the organization making sure that all procedures put in place are working according to the standard manner. When compared with the external auditors it can be seen that their engagement on organizations daily operations is higher (Hao, 2013). External auditors work in ensuring accounting information is in order and valid they hardly engage in daily operations of the organizations. I would, therefore, recommend higher pay to the internal auditors for the extra work they perform regardless of their specialization. When it comes to the question of internal staff health insurance, the internal auditors are factored in making sure that these health facilities are abundant to all staffs. This involves creating interfaces with external health insurance companies thereby creating another extra task to the internal auditors. They are highly faced with a lot of ambush from side to side needs of the running of the organization. For example, an annual financial report may be required the same time with the permit documents regarding purchase and delivery for goods. This calls for the auditing team to sacrifice for more time and even higher specialized workforce to meet all these demands. When we reflect on the work of external auditors towards this, they are only interested in verifying the credibility of this documents and preparing a financial statement (Sarens, 2006). Following the great amount of work imposed on internal auditors, I recommend higher payments for them. Conclusion Maintaining the interaction between the internal staffs the secretariat and the external auditors is the work imposed on internal auditors. They do this by preparing circulars and letters to this parties notifying them on progress and adjustments made. This creates accountability in the organization and enhances coordination between internal and external auditor since this is an extra task mandated to the internal auditors I recommend higher payments to them. The work of internal auditors outweighs that of external auditors and hence supporting a recommendation for higher pay. The auditing practice needs to be upheld to maintain efficiency, hence increase accuracy in organization financial statements. References Arena, M. . (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. Ashbaugh-Skaife, H. C. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 44(1), 166-192. Cohen, J. G. (2007). Auditor communications with the audit committee and the board of directors: Policy recommendations and opportunities for future research. Accounting Horizons, 21(2), 165-187. Getie Mihret, D. . (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484. Goodwin?Stewart, J. . (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting Finance, , 46(3), 387-404. Gramling, A. A. (2006). Internal auditing's role in ERM: as organizations lay their enterprise risk groundwork, many auditors are taking on management's oversight responsibilities, new research finds. finds. Internal Auditor, 63(2), 52-58. Hanim Fadzil, F. H. (2005) Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844-866. Hao, Z. L. (2013). The Research on the Improvement of Internal Control Quality Through the Enterprise Informatization. International Conference on the Modern Development of Humanities and Social Science, 67-453:67. Liu, J. (2012). The enterprise risk management and the risk oriented internal audit. iBusiness, 4(03), 287. Sarens, G. . (2006). Internal auditors' perception about their role in risk management: A comparison between US and Belgian companies. Managerial Auditing Journal, 21(1), 63-80.
Wednesday, March 25, 2020
ATCO Structures and Logistics Company
Early this year, ATCO Structures and Logistics Company announced that they were constructing a new business firm in Pocatello, Idaho. Located at Gateway West Industrial Centre, the company began its business operations on June 2012.The Company is part of ATCO companies, founded in the year 1947 by Ron Southern together with his father.Advertising We will write a custom essay sample on ATCO Structures and Logistics Company specifically for you for only $16.05 $11/page Learn More The group has vast businesses across the following five continents: North America, South America, Australia, Europe, and Asia. In Idaho, the new firm will not only meet the ever increasing demand for housing services, but will also hire several employees from and around the region to work on for the firm. ATCO Group Companies preferred to open their new business firm at Pocatello owing to its hospitable people, underserved market niche, wage rates, low competition and fair licensi ng rates. The companyââ¬â¢s site leader asserted that the people in Idaho are easy to work with. Idahoââ¬â¢s residents are renowned for their strong work ethics and ability to work in challenging environments. According to the companyââ¬â¢s marketing and communication manager, Pocatelloââ¬â¢s ample space and service-oriented workforce lured the group to establish a firm in the region over other towns in Northern America. Equally, economists allege that the regionââ¬â¢s favorable economic conditions were the main economic advantages the company considered before setting up their business in the region. Unlike the other neighboring states, Idaho State has cheap regular supply of electricity and reduced costs of operation. By setting up their business in the region, the company was geared towards being one of the leading housing and logistic service providers in North America. Through this, the company has achieved a costââ¬âbased competitive advantage over its rival s. With accessible management staff, diverse careers, and huge rewards, over its competitors in the region, the company has increased its operations over the last two months. Like the other groupââ¬â¢s subsidiaries, the company values its employees by offering them with competitive pensions and promotions. By doing so, the company has not only remained competitive but also attracted and retained the best talents in the market. The companyââ¬â¢s success over its competitors is attributed to its low cost of operation. The companyââ¬â¢s low cost of operation ensures that the company directs more funds towards the production and creation of quality houses and services. The company plans to build modular buildings and mining industriesââ¬â¢ structures across Canada and America.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More By being situated in Idaho, the new firm will equally serve both countries, as the state is located at the border region. By doing so, the company has and will continue to be competitive in the region. Like other ATCO Group subsidiaries, the company has adopted comprehensive strategic initiatives towards increasing its revenues and ensuring that it remains competitive in the region. Since the company began its operations in Pocatello, it has created more than 180 new jobs in the region. According to the companyââ¬â¢s human resource managers, the company will continue to create more jobs in the region as it expands. To ensure that the locals benefit from the presence of the company in the region, the company buys 90% of its manufacturing materials from the local companies. ATCO Group Companies have increased its revenues with the new expansions. Currently, the earnings generated from the companyââ¬â¢s shares are worth $7 3million, up from $61 million last year. This essay on ATCO Structures and Logistics Company was written and submitted by user Cain Bradford to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Friday, March 6, 2020
A Practical Proposal Addressing a Local Problem
A Practical Proposal Addressing a Local Problem The following is a paper on a practical proposal addressing a local problem. This paper is a summary of my research on the employeesââ¬â¢ rights violation at the giant Wal-Mart retail stores.Advertising We will write a custom essay sample on A Practical Proposal Addressing a Local Problem specifically for you for only $16.05 $11/page Learn More The paper has information on how the rights of the employees have been violated (low salary, poor working conditions, employee discrimination and inadequate health care). Due to the employeesââ¬â¢ violation at Wal-Mart, the information in the paper provides guidance on how workers can go about resolving their issue (by forming or joining trade unions). It goes in depth to explain how these unions work and finally gives a justification on the whole issue. Wal-Mart is the largest retail store in America and the world. The retail store is still spreading its dominance worldwide, starting in Asia where it has its st ores in over ten countries, Europe and South America. The giant retail store is still planning to expand its business dealings on an even wider scope in the near future. The giant store possesses incentives that are geared towards profit making, due to the recent recession though, the incentives tend to hurt its workers. With Wal-Martââ¬â¢s effort to make a way into hypermarket cultures all over the world, lots of severe setbacks have come into play. What is more, low-wages, low benefits, employment discrimination, poor healthcare, anti-union policies, and bad working conditions have made Wal-Mart an evil business in the eyes of their employees. This paper will therefore concentrate on Wal-Martââ¬â¢s employee violations, propose a solution to this and finally find a justification on the whole issue. ââ¬Å"With about two million employees worldwide, Wal-Mart has faced a torrent of lawsuits and issues with regards to its workforce. These issues involve low wages, poor working c onditions, inadequate health care, employee discrimination, as well as issues involving the companys strong anti-union-policiesâ⬠(Keil Lee 336).Advertising Looking for essay on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Criticism has pointed out to Wal-Marts soaring turnover rates as proof to a discontented labor force, even if other aspects may possibly be involved. A study has shown that, roughly seventy five percent of its workers leave inside one year with the firm. Wal-Martââ¬â¢s full-time hourly associates receive, a standard, 10.11 dollars every hour; with 34 hours in a week, a worker gets 17,874 dollars in a year which is 20% lesser than an average retail employee. The firm is also accused of poor employee working conditions. This is evidenced by lawsuits against the firm asserting that workers are sometimes forced to work off the clock (where overtime pay is refuted), are denied lunch breaks or eve n stopped from taking rests. The best solution on the problems affecting Wal-Mart employees lies in the forming and joining of labor unions that will advocate for the workersââ¬â¢ rights. Labor unions and particularly in the United States are lawfully distinguished as representatives of employees and workers in various industries. ââ¬Å"Activities by labor unions in the United States today centers on collective bargaining over wages, benefits, and working conditions for their membership, and on representing their members if by any chance the management attempts to violate contract provisionsâ⬠(Zieger Gall 548). In this case therefore, forming and joining labor unions is the way forward as they will advocate policy implementation and legislations on behalf of the employees, despite the fact that wall mart has strong anti-union policies. With the union again, the workers will notably gain some equity and bargaining power, this comes about when violations against the workers have been experienced (Zieger Gall 548).Advertising We will write a custom essay sample on A Practical Proposal Addressing a Local Problem specifically for you for only $16.05 $11/page Learn More The union makes sure that the law is followed and that a contract term drafted by a single party, is intrinsically biased (the union makes sure the employees and the management are the stakeholders in contract drafting), ââ¬Å"as a result the union brings the management and the workers as close as to equal as possible providing a legal counter weight to the managementâ⬠(Zieger Gall 548). The employees are also responsible in electing their own representatives in the union who will air their grievances to the union in cases of employee violations, in order for the union to take corrective measures. As a justification for what the workers need to do, there is a tight regulation in the labor union on private-sector union membership by the NLRA (National Labo r Relations Act). This law is run by the National Labor Relations Board, a self-governing national organization, this union and others are controlled partially by federal government and partially by government laws. General they have displayed vigorous growth for pay, and workers conditions are put through negotiations with selected local and government officers. When joining a labor union, employees must either be granted voluntary acknowledgment from the employer or acquire majority employees in the bargaining-unit vote to be represented in a union; in both cases, the federal government is to endorse the union (Zieger Gall 548). ââ¬Å"Once the union has won the support of a majority in the bargaining unit and is certified in a workplace, it has the sole authority to negotiate the conditions of employment;â⬠(Zieger Gall 548) as shown by Zeiger gall (548) again, the management and the union together draft the stipulations and conditions of service in lawfully binding contr acts.Advertising Looking for essay on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More When violations do occur in the workplace, majority contracts bring in other parties to take care of their differences, via a complaint procedure to see if the problem can be jointly resolved. ââ¬Å"If the union and the employer still cannot settle the matter, either party can choose to send the dispute to arbitration, where the case is argued before a neutral third partyâ⬠(Zieger Gall 548) A number of U.S. economists are trying to analyze whether Wal-Mart has a positive or negative impact particularly on the American economy. The major irony behind this is that the analysis is sponsored by Wal-Mart itself. In attempting to mend its reputation and reach out to critics Wal-Mart conducts gatherings and conferences in Washington D.C., despite this, Wal-Mart is evidently dragging down American living standards when they violate their employeesââ¬â¢ rights. They do this when they pay poverty level wages and other benefits. Conversely, they argue that they have the lowest prici ng which is beneficial to consumers, particularly the poor while keeping the overall inflation checked. To alleviate this it is necessary that its workers form or join labor unions. There many advantages in these unions, some of these are better wages and benefits for its members, improved work conditions together with social networks providing financial, emotional and legislative hold up. The actual gain from a union though is the provision of another stronger voice in bargaining during contract formation. Keil, Stanley. Spector, Lee. The Impact of Wal-Mart on Income andà Unemployment Differentials in Alabama. Review of Regional Studies; Winter, 35 (3), 336-355. 2005. Print. Zieger, Robert, Gilbert, Gall. American Workers, American Unions: Theà Twentieth Century. Maryland. John Hopkins University Press. 2002. Print.
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