Saturday, December 28, 2019

Verb Conjugations for Maintenir (To Maintain) in French

The French verb  maintenir  means to maintain. Because the English and French are very similar, this is a relatively easy one to remember. Yet, if you want to say maintained or maintaining in French, you will need to conjugate the verb. Since  maintenir is an irregular verb, this lesson is a little challenging. Conjugations of the French Verb  Maintenir   Maintenir is an  irregular -ir verb. This means that it does not follow one of the more common verb conjugation patterns. However, all French verbs that end in  -venir  and  -tenir  are conjugated the same way. It may be a good idea to study a few of these at one time to make learning each easier. In order to learn the most basic conjugates of  maintenir, study the table below. You will need to pair the subject pronoun with the present, future, or imperfect past tense to fit your sentence. For instance, I am maintaining is je maintiens while we will maintain is nous maintiendrons. Pay particular attention to the verb forms that add an I after the T as these can catch you by surprise. Subject Present Future Imperfect je maintiens maintiendrai maintenais tu maintiens maintiendras maintenais il maintient maintiendra maintenait nous maintenons maintiendrons maintenions vous maintenez maintiendrez mainteniez ils maintiennent maintiendront maintenaient The Present Participle of  Maintenir   The present participle of maintenir  is maintenant. This was formed by simply adding -ant  to the verb stem  mainten. When needed, it can also be used as an adjective, gerund, or noun as well as a verb. The Past Participle and Passà © Composà © The  passà © composà ©Ã‚  is a common way to express the past tense in French. Its a simple phrase to construct and makes use of the past participle  maintenu. You will also need the subject pronoun and the appropriate conjugate of the auxiliary verb  avoir. It all comes together rather easily: I maintained is jai maintenu and we maintained is nous avons maintenu. More Simple  Maintenir  Conjugations to Learn The conjugations above should be a priority in your French studies because you will use them most often. There may be times when you will need other simple conjugations. For instance, the subjunctive verb mood implies uncertainty while the conditional says that the action is dependent on something. In contrast, the passà © simple and the imperfect subjunctive are literary verb forms and found in formal writing. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive je maintienne maintiendrais maintins maintinsse tu maintiennes maintiendrais maintins maintinsses il maintienne maintiendrait maintint maintnt nous maintenions maintiendrions maintnmes maintinssions vous mainteniez maintiendriez maintntes maintinssiez ils maintiennent maintiendraient maintinrent maintinssent To express  maintenir  in short and often direct sentences, you can use the imperative form. When doing so, theres no need to include the subject pronoun. Rather than nous maintenons, you can simplify it to maintenons. Imperative (tu) maintiens (nous) maintenons (vous) maintenez

Friday, December 20, 2019

Essay on Macbeth Summary - 489 Words

Macbeth: Summary Macbeth and Banquo, Scottish generals, are returning after crushing a rebellion against Duncan ( King of Scotland ), when they are met by three witches. The witches prophesy that Macbeth will become thane of Cawdor , then later on he will become King. Banquo is told that he will never become King, but will be the father of Kings. Macbeth is horrified, for shortly afterwards a messenger arrives to tell him that Duncan has created him Thane of Cawdor as a reward for his services. Macbeth writes the news to his wife. Lady Macbeth reads the letter from Macbeth, telling her of the prophecies. With reading this she chooses to invite evil spirits into her to take away her womanhood, she wants to lose her tenderness that is†¦show more content†¦After the Banquet when everyone goes off to bed, Macbeth murders Duncan. When finding out of the death, Duncans two sons fled fearing for their lives, Malcolm headed towards England and Donabain to Ireland. Macbeth sends two murderers to kill Banquo, for he fears that the witches prophecies about Banquo will come true too. Macbeth is scared and confused at the second Banquet celebrating the coronation, for he sees the ghost of Banquo sitting in his seat, everyone thinks he is mad, though Lady Macbeth saves her husband from revealing her guilt to the guests. Macbeth goes and visits the witches again asking for another prophecy and they tell him three things. (1) to beware Macduff, (2) not to fear any man born of women, (3) that he will not die unless Birnam Wood moves towards Dunsaine Castle. Macbeth is later informed that Macduff has gone to England, so he then plans to kill all of Macduffs family. Macduffs family are murdered, Macduff hears of the terrible news and plans revenge against Macbeth. The Scottish contingent are marching to meet the English forces led by Malcolm and Macduff, to make their attack on Macbeth. Macbeth learns that there are ten thousand soldiers after him and that his wife had died ( or killed herself ). The English army arrives at Birnam Wood and Malcolm instructs each solider to cut down a branch and carry it in front of them to disguise their approach. A servant tells Macbeth thatShow MoreRelatedPlot Summary of Macbeth1363 Words   |  6 PagesMacbeth Plot Summary In the beginning of the play, three witches confront Macbeth on his return from war with Scotland and Norway. They recite a paradox that foreshadows the events in the play (fair is foul and foul is fair) – good will be bad and the ones perceived as bad will be good. The first external conflict – Duncan king of Scotland talks to a wounded sergeant about Macbeths win against Norway (war – external conflict). They order the Thane of Cawdor’s execution†¦then give the titleRead MoreMacbeth Act 2 Summary1734 Words   |  7 PagesSummary Macbeth meets Banquo in the courtyard of his castle. 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Consumed by his ambition and encouraged by his malevolent wife, Macbeth sets forth on a downward spiral of murderous treason and tyranny that subsequently leads to his own demise. This Shakespearean tragedy explores betrayal, manipulation and the blood lust that adjoins a relentless climb for power. Hovering behindRea d MoreMacbeth, By William Shakespeare1502 Words   |  7 Pagestold to Macbeth by witches, the path for his future changes. But is the following chain of events caused by the premonitions of the witches or by Macbeth’s own free will? Title and Author: Macbeth written by William Shakespeare Brief Summary: Driven by and ambition to become and remain King of Scotland, Macbeth goes out of his way committing terrible deeds in order to fulfill his ambition. After the first and second out of three prophecies, told to Macbeth by witches comes true, Macbeth entrustsRead MoreSelf-Deception in Macbeth1011 Words   |  5 Pagesmatter what someone may say, it is hard to change ones opinion because that is what the person truly believes. This is portrayed in William Shakespeare’s play, Macbeth, through the actions of various characters. Shakespeare clearly shows the idea of self-deception through their actions and how this self-deception leads to moral disorder. Macbeth is a play that is all about deception. Right from the beginning when the three witches meet to talk, the mood being nothing is quite as it seems is set whenRead MoreLady Macbeth Pyshcology Report1021 Words   |  5 PagesMPsychological Evaluation Report Name of Examinee: Lady Macbeth Case Number: 2719 Date of the report: 16/06/12 Examiner: - Purpose for Evaluation Lady Macbeth is a white, Scottish lady of middle age and upper class background and social status. She is married to the Thane of Cawdor and Glamis, Lord Macbeth, and currently has no need for a job and remains a housewife. She was admitted due to the express referral of her husband, Macbeth, who insisted that she needed immediate psychoanalysis andRead MoreMacbeth and School Infirmary Essay examples1613 Words   |  7 Pagesmost strongly influenced this passage from Beowulf? | | | A. admiration of physical courage | | | | B. courtly behavior | | | | C. loyalty to one’s overlord | | | | D. religious faith and teachings | | Read this summary of the â€Å"The Pardoner’s Tale† from Chaucer’s Canterbury Tales. Then, answer the question that follows. Three young men are drinking in a tavern when they learn that Death, killing thousands in the present plague, has claimed the life of an old

Wednesday, December 11, 2019

The Military - An Instrument Of National Power

Questions: 1. The military is an instrument of national power. Pick two other instruments of national power and briefly describe them. Give at least two examples of each.a) Instrument of national power b) Two examples c) Instrument of national power d) Two examples 2. One end defined in the National Security Strategy 2010 is the security of the United States, its citizens, and U.S. allies and partners. A means associated with this end is U.S. nuclear forces. Explain at least one way that U.S. nuclear forces will be used to achieve this end (refer to the QDR 2014, Section II, The Defense Strategy). 3. Using the QDR 2014 regarding the future security environment, describe the most significant threat, challenge, and opportunity and explain your rationale for choosing each. a) Threat b) Challenge c) Opportunity d) Rationale 4. Define a state and discuss whether states are still relevant. a) Provide a definition of a state using the C200 course materials. Be sure to cite the author or doctrinal refe rence you used. b) Are states still relevant in the 21st century? Explain why or why not. 5. For what purpose does the Geographic Combatant Commander conduct a Strategic Estimate?6. Describe how the Geographic Combatant Commander translates the strategic guidance and direction [contained in either the Guidance for Employment of the Force (GEF) or the Joint Strategic Capabilities Plan (JSCP)] into planning for theater strategy.a) GEF b) JSCP 7. Define strategy and explain how it informs planning.a) Provide a definition of strategy using the C200 course materials. Be sure to cite the author or doctrinal reference you used. b) How does strategy inform planning? Explain. 8. Describe how Crisis Action Planning differs from Deliberate Planning. Answers: 1. a). Instrument of national power The four instruments of national power are Diplomatic, Information, Military and Economic (DIME). Among these four factors, economic factor can be considered as a major instrument of national power. Developments of an economy are done with the help of sanctions of funding requirements from the government and it can become a major form factor. b) Two examples As an example, it can be said the dominance of Apple, IBM, Intel, Microsoft etc in the US economy. Another example could be cited as the enormous Gross Domestic Product of the US economy and the buying power of the citizens of US. c) Instrument of national power Diplomatic tool can also be used as an instrument of national power. Diplomacy can be used to maintain relationship between two countries. d) Two examples Diplomatic agreement between United Nations and another country or any two security relationship reassessment can be cited as an example of Diplomatic national power. Another example can be a challenge in the GAAT region for the USEUCOM is to provide only non-lethal security assistance, link other assistance (e.g. economic aid) to continued participation in diplomatic efforts to resolve the territorial dispute, or also build the capacity of the other party to the territorial dispute. 2. One end defined in the National Security Strategy 2010 is the security of the United States, its citizens, and U.S. allies and partners. A means associated with this end is U.S. nuclear forces. Explain at least one way that U.S. nuclear forces will be used to achieve this end (refer to the QDR 2014, Section II, The Defense Strategy). Protecting citizens of United States is categorized as one of the primary objectives of National Security of 2010, and nuclear forces play a crucial role in this regard. Developing nuclear weapons are very much required to fight terrorism in countries like Afghanistan. Recent disturbances in Afghanistan have clearly shown that a proper security strategy is required not only for the existing citizens of Afghanistan or United States but also for the entire world. Hence, placing nuclear weapons in those disturbed areas might be required to challenge the terrorist activities. Nuclear forces can also be divided into various sub-forms such as missiles used from the ground or air or by using submarines or ships etc. Also, serious consideration needs to be taken regarding budgeting of these nuclear weapons as maintaining nuclear weapons can be very costly in nature. Incorrect spending on these areas may, later on, lead to questioning from different governing bodies. The end state of security can have ways of a strong military and means of using that military in all of its capabilities: combat, humanitarian assistance, training, counterterrorism, etc. 3. The Quadrennial Defense Review of 2014 (QDR 2014) is prepared to rebalance, reshape and adapt the military force of United States of America in order to cope up with the opportunities and strategic challenges in the coming years. There are mainly three strategic pillars in QDR 2014, these are deterring aggression, defending that US land and developing international security with the help of US influence and deterring aggression. a) Threat More and more countries these days are becoming powerful and are developing advanced weapon to protect their nation. For example, growing terrorism activity in countries like Afghanistan can be considered as a serious threat to United Nations. Also, because of religious differences Middle East nations are becoming threats to the country. Competition for resources such as water and energy, between the countries can also become a factor for indifferences and lead to war. Cyber threats are also becoming a factor for instability as the usage of internet increases rapidly in the developing and underdeveloped nations. In addition to this, large economic based country, China can be considered as another major threat to US. b) Challenge Managing high end sophisticated technologies are becoming an increasing challenge day by day. Counter stealth technology can be taken as an example of highly advanced weapons systems. Automated systems and robotics are also becoming a trend that helps to improve military strategy of any country. Innovations in the field of biotechnology can also lead to development of weapons that are difficult to detect and encounter. c) Opportunity In todays complex situation, there are multiple strengths of United Nations that can be cited. Post recession US economy is becoming stronger and it is still one of strongest strengths of US government. Future prospect of US economy is also seems to be very strong. United Nations also has alliances with other countries such Europe in particular that needs technologically advanced but also possesses strong nuclear power. This alliance can be leveraged during crises such as war. In addition, human resources are strength of US military and it can be used for any kind of emergency. d) Rationale The objectives United Nations defense system should always seek to protect its land and citizens. However, emerging countries such as China are becoming stronger day by day and increasing terrorist activities can be one of the biggest weaknesses of the country. Other countries are also increasing their strength in terms of acquiring new age defense weapons and that can pose serious threat to the country. Increasing number of cyber threats are also considered to be one of the weaknesses of United Nations. 4. a). In the context of U.S. Army, states are different territories that define the categorization of tasks of the officials. They are divided into different departments or agencies to perform allocated tasks. Some are assigned to do laboratory research while others are instructed to bring out new and innovative ideas to combat the evil forces of the enemies. There are also some training schools for men and women to train them to join the army, which can also be referred to as states. States are specialized departments that render quality services to various sectors related to the U.S. army. States are usually set up to safeguard national interests. They are maintained by staffs from the intelligence bureaus who keep a track of everything taking place inside the U.S. army. The surveillance becomes much easier when the tasks are divided into various states as personal supervision is implemented for proper execution of the strategies. b). States are still relevant in the 21st century. States can be used to form alliances and partnerships. Alliances and partnerships are a central and constant phenomenon in international politics throughout history. It has been seen multiple times that states have been used as a strategy in order to counter any activities like fighting the enemy. By forming alliances the security of the country can be increased. When a state joins an alliance, though entanglement becomes a possibility, the chances of defeating the enemy becomes stronger. Hence, it can be concluded that state is still a relevant concept in 21st century. For what purpose does the Geographic Combatant Commander conduct a Strategic Estimate The estimate of strategy prepared by Geographic Combatant Commander is an available tool to CCMDs and sub unified commands since they develop and campaign design plans and subordinate campaign. It includes assessment of the broad strategic factors that can influence the theatre strategic area. It also includes the direction of analysis of strategy that is received from the secretary of defense, president, or the authoritative body of an international force. It includes all entities states, or groups in the operations scenario that may ask to justify the ability of CCMDs of defending of US in a particular region. This will help in foresight of the relevant geo economic, cultural and geopolitical factors in that area. This assessment of operational and strategic challenges of the CCMD; an analysis of anticipated or known opportunity that can be leveraged by CCMD; and assessment of risks present in the security environment. It is a process, as well as a product. The development of the S trategic Estimate takes one through a process collects set of inputs, make their analysis, and transform them into a product. It would be correct to say that the process is as important as the product. Although CCDRs consider regional approaches within their theatres, one is unlikely to full versions of the Strategic Estimate product in the real world. Each part of the process for developing the Strategic Estimate is based on the analysis of a common set of information. The importance of information gathering cannot be over-emphasized, since the quality of strategic analysis usually depends on the breadth and depth of information brought to bear on the situation. The more quickly a planner masters the sources, whether from a library or the internet, the more quickly the planner can proceed with sound analysis. 6. Describe how the Geographic Combatant Commander translates the strategic guidance and direction [contained in either the Guidance for Employment of the Force (GEF) or the Joint Strategic Capabilities Plan (JSCP)] into planning for theater strategy. a) GEF GCCs creates a theatre strategy emphasizing on meeting specific end states for their theatres. By theatre strategy it is meant a preparation of the long-term plans of the commanders for the AOR. It is the connection between strategic joint operation planning and national guidance required for achieving regional and national objectives. To be more specific, it links activities of CCMD, resources and operations to policy of Government of United States (USG) and guidance of strategy. The theatre strategy must explain the end of regional state and the ways, objectives, and means to meet them. It must start with estimate of the strategy. Even though no particular format for a theatre strategy is there, it may if it wants, contain the commanders challenges, vision, objectives, assumptions, trending patterns, and resources. GCCs implement theatre strategy in order to focus and align efforts and resources to prepare and mitigate for contingencies and conflict in their AOR and advance and sup port US interests. In order to support this objective, theatre strategies focus on activities for security cooperation, capacity building for partner and preparation for adverse situations. Theatre strategies typically implement regional and military engagement, intimate cooperation with the embassies, Department of State (DOS), and other departments of the federal system to achieve theatre objectives. Theatre strategy should be supported by the resources available to compliment the accomplishment of specific end states and should include policies, programs, military resources, and funding availabilities. b) JSCP The CJCS exercises its power for directing the preparing of the joint plans through the primary medium. The JSCP gives strategic, military and operational campaign plans. It also provides planning for contingency based on present capability of the military. It acts as a link between strategic guidance included in the GEF and the operation planning products and activities, which are involved in the accomplishment of that guidance. In addition to CCMDs communication to the specific guidance necessary for deliberate planning, the JSCP normally translates policy related to strategy end states from the GEF into campaign for the military and guidance reserve plan for CCDRs and expands assistance to contain international defense posture, cooperation of security, and other related activities. 7. a). Strategy can be defined as a national, regional and governmental tool. It is a way that leads to means which are actionable events. Strategies can be changed, but they are frameworks that actual operations and tactics fit within. Strategy drives planning or guides planning. When there are one or more goals to achieve under uncertain circumstances, few plans are set up to combat the situational difficulties, which are known as Strategies. Strategy is very important in any organizational structure because there are limited resources present to achieve the desired goals. Strategy usually involves goal-setting, determining strong actions to attain the goals and assembling resources for proper execution of the actions. Talking about military strategy, it is a collection of ideas applied by the military organizations (in this case U.S. military organization) to achieve the strategic goals that are desired by them. This type of strategy generally deals with planning and conducting of different campaigns, the disposition and movement of forces and of course in deception of their enemies. The military operational and strategic guidance are provided by the JSCPs to CCDRs, CCAs, Service Chiefs and DOD agencies to prepare contingency and campaign plans depending on the currently available military capabilities. b). Orders and joint plans are developed with the military and strategy planning sets. The planners and commanders derive the understanding of the end states from the strategic guiding policies. Strategy affects the planning process. Planning transforms strategic direction and guidance into operational orders and campaign plans. The objectives and mission of the organizational set up are planned before hand and respective strategies are set into motion for proper execution of the plans. Concept development, strategic guidance, plan assessment and plan development are used to map politico-military assessments in the level of strategic planning to evaluate the military objectives and strategies. Strategy and planning go hand in hand for execution. The planning process should include various strategies that can be used to combat situational difficulties. A proper planning should always contain appropriate strategies so that the crisis period can be easily conquered. 8. Describe how Crisis Action Planning differs from Deliberate Planning. It requires deliberate planning focuses on the plans prepared, planned and occur in the non-crisis situation. The planning is used to plan, create and develop the contingency plans and campaigns for a wide range of the activities created on the requirements that are identified in GEF or other such planning directives. Global and theater campaign plans are the centered parts of the DODs constructive planning. Crisis action planning (CAP) provides the CCDRs and CJCS are the processes for making the information up as the chain of instructions to the SecDef and President so to attain a vital decision. It also highlights the instruments for commanding the successful execution of the activity. Crisis action plans are very similar to the deliberate plans but differs too. CAP works out on the real world and the dynamic conditions and not on the static ones. References R.M,Wilcox,Menning B.W. Guide to Strategic Estimate Developmen ,n.d. Statement of General Philip Breedlove Commander U.S. Forces Europe,2019. Strategic Estimate Caucasus Region, 2019. House.gov,. "The United States House Of Representatives House.Gov". Last modified 2016. Accessed January 5, 2016. https://www.house.gov. State.gov,. "Bureau Of European And Eurasian Affairs". Last modified 2016. Accessed January 5, 2016. https://www.state.gov/p/eur/index.htm. whitehouse.gov,. "The White House". Last modified 2015. Accessed January 5, 2016. https://www.whitehouse.gov. State.gov, "Bureau Of European And Eurasian Affairs", last modified 2016, accessed January 5, 2016, https://www.state.gov/p/eur/index.htm. R.M. Wilcox and Menning B.W, Guide to Strategic Estimate Development, (n.d), 5. whitehouse.gov, "The White House", last modified 2015, accessed January 5, 2016, https://www.whitehouse.gov. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5. Strategic Estimate Caucasus Region, (2019), 5. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5.

Wednesday, December 4, 2019

Auditing And Assurance Services of Insurance Company

Question: Discuss about the Auditing and Assurance Services for HIH Insurance Company. Answer: Introduction: Analysis of business risk of HIH indicated that such risks are linked with global, environmental and local factors. Such risks are deemed to be relied on the understanding of insurance sector and the ways in which HIH is capable to adjust itself within the parameters of risk evaluation (Abbas and Iqbal 2012). Insolvency Risk Determination: Several measures are available for insolvency determination in which the roles of evaluating risk are dependent on the auditing risk evaluation. Here exists certain general agreement that is necessary to have the capacity for addressing the debts of the organization under which it is encompassed. Along with support of insolvency risk and profitability structure there is a requirement concentrate more on business that will include limited consumers to launch the sector (Bagshaw 2013). The conceptual framework is based on the organizations capacity to address its existing debt. For this reason, it is vital to determine companys solvency that further analyses non-financial along with financial considerations. Profitability Evaluation and Related Structure: Among the suitable approaches for evaluating HIHs business risk in order to further analyze the competitive environment of the sector concerning the increase in competition along with price range enhancement. For risk evaluation, insurance handling within the Australian industry turns out to be relatively simpler those are fresh to the regulations of the industry (Bebbington et al. 2014). The Insurance and the Superannuation Commission serves as an Australian regulatory body holding the Australian Prudential Regulatory Authority. Certain risks that HIH is capable to deal with include auditing risk factors as this facilitates the company to issue an unqualified audit relied on some financial statements. Such aspects are generally relied on holding the procedure along with planning in alignment with some risks namely control, detection and inherent risk (Glover et al. 2016). Control risks encompass certain material inaccuracy that the company failed to detect in its internal control systems. It was observed from the case of HIH the accuracy and completeness of the general ledger for the ledger recognition and the bank account, which is not yet performed by the company. Organizational performance is relied on the process of substantive differential that offers a huge dependence on the process of external documentation (Griffiths 2012). Ledger accounts inclusion and the distinct bank accounts assist in organizations tangible assets valuation. Risk detection includes several techniques of auditing that is performance based and does not tend to detect the material inaccuracies or any assertions. This indicates that it is necessary for HIH to focus on timely planning and decreasing the situations of not detecting material misstatement very effectively. From the internal documents of HIH, it is gathered that the company was not capable of conducting suitable substantive procedures that is intended to address issues related with superior performance concerning the inadequate planning and goodwill for upcoming tax benefits (Kogan et al. 2014). Inherent risk can be understood as uncertainties related to a companys financial statement in which HIH Insurance Company accepts the solvency margin maintenance, charging adequate premiums along with the organizations liquidity factors. This includes reinsuring several different policies along with offering the record of marine insurance practices that hugely belongs to insurance professions. Legal Liability The issue is associated to unqualified audit procedure that includes audit risk those are inefficiently managed by the organization. Auditors are seemed to have less awareness regarding inherent risk that is unrecognized by modifications made by HIH in the previous year. Huge focus is observed to be on auditing report that signifies auditing practices implemented by HIH. The auditor remained inefficient in investigating the companys auditing practices that it can notify to various practices. Such issues are generally associated to inadequate auditors independence in alignment with the non-auditing work performance and realizing the HIH operations for enhanced business risk. Such cases are linked to certain auditing procedures with estimated auditing risk (Messier Jr 2016). For creditors it is essential that they require put huge focus on the minimum solvency needs that is deemed that organization can stay solvent at the declaration time of the director. The reports are linked with the determination of management lied on increasing concern. It is essential to indicate that HIH requires directing its focus on an organizations liquidity position where the liquidity position is generally concerned with financial as well as operational conducts of HIH. Such risks were related with pricing capability and outstanding claims of companies in alliance with HIHs reservation policy for dealing and working on investment decisions (Pitt 2014). Such representations are relied on provision handing where there is a requirement for prudential margins. For clients the focus is greatly on organizational performance illustrating inefficient goodwill planning and for deferred acquisition expenses and increase tax advantages. For this reason, if the consumers hire former auditors than it might have adverse impact on the independence of eternal auditing. It can be gathered that these auditors continues holding effective partnership with the auditing team. This includes holding increased influenced on the recent auditors based on the authority (Rikhardsson and Dull 2016). Considerably it can be stated that there is a strong association among former along with the existing auditors as they are capable to recognize and deal with issues related with parties that they hold and influence. Certain conditions that have surfaced the process of negligence actions of HIH insurance is generally related with the alterations accelerations made in the legislations. It is gathered from the case of the company that combinations of high risk pricing capability, uncontrolled investments and under-reserving the policies resulting in depletion of the companys financial resources (Schmidt et al. 2016). Faulty corporate governance conducts of HIH- From the case study it is gathered that the reasons for a companys bankruptcy generally includes certain agency cost issues resulting from agency conflict between the proprietors, debtors and managers in the company. A huge fraction of the issues is based on the changes that are generally reinforced with the direct liability structure of the government. The beginning of the legislative changes is linked with the public liabilities and insufficient risk management plays the role for ineffective management (Shin et al. 2013). Facts gathered from the case study indicate that inadequate risk management is because of the reason of failure in developing efficient management practices and policies. The directors seem to avoid conducting analysis of strategy for investment along with risk appreciation that is linked with several information sources. Inadequate independence data resources- The case study indicates that an accounting system has a considerable role in the functions of commercial systems of supremacy. For a company like HIH, it does not seem practicable for the non-executive directors to collect and have data vital for them to fulfill their directors responsibilities. For this reason, responsibilities of the companys noon-executive directors requires being compromised for there are no alternatives other than relying on the accounting systems generated and directed by the management. Moreover, this indicates inherent risks of business systems (Gaber and Lusk 2015). Inadequate independence for non-executive director- From the information gathered from the case study it is gathered that the non-executive directors it is justified to be questions and most certainly it does not seem that ideal as it seems to appear. Among the five executive directors, two directors are observed to be partners of Arthur Anderson secretarial company. It was gathered that HIH had experienced an expense of $1.7 million to Anderson for Auditing Services along with an amount of $1.631 million for the provision of non-auditing services. It is gathered that auditing services serve as a major source of extractions from the independent auditor and several related directors (Christensen et al. 2012). Either indirectly or directly corporate governance practices of HIH are held accountable for negligence conducts that effectively defines that the guiding principal or action course because of lack in independent evaluation of the management. Ethics Major focus is observed to be on the inadequate evidence before the audit report release along with changes that has been possible to be made in several accounts. The development of close relationship with the non-auditing services resulted in refusal on the enhancement of paid auditing services (William Jr et al. 2016). HIH Company desired to hire prior to the members of its external audit group are because of following reasons: Auditors remained accustomed to the organization Auditors are deemed to have good experience with distinct monetary and fiscal matters The management is relied on holding audit work for developing an efficient relationship with external auditors. Auditors are required to trust consumers executive to a level, which is not affecting the external auditors independence. Auditors are required to conserve the professional skepticism that implements the managerial conducts of organizations for the auditors and management are not capable to manage the financial statement (Christensen et al. 2013). Auditing organizations are required to offer certain non-auditing services with management consultancy along with offering advices on tax. This will make companies capable to offer non-auditing and auditing services to consumers. Objectivity is relied on dependency handling where consumers information is dependent on income source. Whereas, interest conflict is set to offer auditing and consulting services a set of discrepancies between the executives and management. Auditors have the reports concerning the financial situations with the profit maximization objective of companies (Ricchiute 2012). Benefit of having the identical organization offers both consulting and auditing services, as they are dependent on dealing with the audit activities of business. These facilities facilitate having the change in certain impaired statements. The reports are relied on recognizing company errors as it facilitates auditors and consultant to maintain client information management. These measures facilitate in dealing with mistakes and offer compilation of management reports. The regulatory measures serve as best solution for determining financial reports accuracy where providing these services are advantageous for various accounting companies (Pitt 2014). The case study indicates that organizational members did not accomplish their duties honestly, because they continuously offered misleading or false information. Most of the companys staff indulged themselves in unethical conducts where they failed to complete their organizational duties effectively. Arthur Anderson deteriorated situations with considerable collapse of Enron. The organization observed the person guilty of obstructing justice for some work papers deductions (Messier Jr 2016). These situations indicate a violation of thee organizations ethical standard that is further than the ethical limit of any corporate organization. Organizational staff requires indulging themselves in attaining ethical duties off the organization other than dealing with their clients. Such statement is relied on maintaining regulations with suitable codes and business standards. This encompasses information disclosure for suitable accounting practices (Pitt 2014). Evaluation of the case study recommends certain policies concerned with governance and financial reporting within amendments of CLERP 9, mentioned under: Waiting period for audit partners to join organizational board or some top management requires being extended firm two to four years that should encompass an audit companys senior management engaged in auditing conducts. Guidance is required to be provided to engagement partner and assess partner rotation after five years that must extend to major senior management authority. These recommendations intend to identify and deal with issues concerned with corporate groups. Their objective is to enhance financial reporting along with audit functions for disclosing the matters that impacts audit independence and further financial information disclosures (Messier Jr 2016). These suggestions intend to identify responsibility through spreading long chain of managerial functions essential to be performed by employees. Reference List Abbas, Q. and Iqbal, J., 2012. Internal Control System: Analyzing Theoretical Perspective and Practices.Middle-East Journal of Scientific Research, 12(4), pp. 530-538. Bagshaw, K., 2013.Audit and Assurance Essentials: For Professional Accountancy Exams. London: John Wiley Sons. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. London: Routledge. Christensen, B. E., Glover, S. M. and Wood, D. A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory,31(1), pp. 127-146. Christensen, B. E., Glover, S. M. and Wood, D. A., 2013. Extreme estimation uncertainty and audit assurance.Current Issues in Auditing,7(1), pp. 36-42. Gaber, M. and Lusk, E. J., 2015. Account Screening: Rationalizing The Extended procedures Decision in The Audit Context.EXCEL International Journal of Multidisciplinary Management Studies,5(9), pp. 1-20. Glover, S. M., Taylor, M. H. and Wu, Y. J., 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy.Auditing: A Journal of Practice and Theory, 8(6), p. 89. Griffiths, M. P., 2012.Risk-based auditing. Berlin: Gower Publishing, Ltd. Kogan, A., Alles, M. G., Vasarhelyi, M. A. and Wu, J., 2014. Design and evaluation of a continuous data level auditing system.Auditing: A Journal of Practice Theory,33(4), pp. 221-245. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. London: McGraw-Hill Higher Education. Pitt, S. A., 2014. Internal audit quality. A Journal of Practice Theory,3(4), pp. 21-24. Ricchiute, D. N., 2012.Auditing and assurance services. Berlin: South Western Educational Publishing. Rikhardsson, P. and Dull, R., 2016. An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses.International Journal of Accounting Information Systems,20(7), pp. 26-37. Schmidt, P. J., Wood, J. T. and Grabski, S. V., 2016. Business in the Cloud: Research Questions on Governance, Audit and Assurance.Journal of Information Systems, 2(7), pp. 6-37. Shin, I. H., Lee, M. G. and Park, W., 2013. Implementation of the continuous auditing system in the ERP-based environment.Managerial Auditing Journal, 28(7), pp. 592-627. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach, 8(7), pp. 92-127

Thursday, November 28, 2019

Observational Systems Discussion

The choice of the method of how different behaviors may be observed and categorized is considered to be one of the most difficult decisions that have to be made by a professional psychologist.Advertising We will write a custom essay sample on Observational Systems Discussion specifically for you for only $16.05 $11/page Learn More Flanagan (2005) admits that such difficulty is caused because get used to think about human behavior as something continuous and seamless instead of consider it as a particular system of behavioral components. As a rule, observations have to be conducted in the early stages of an assessment process and remain to be informal in order to see how a child behaves in an ordinary environment without some disturbing factors (Weiner, Freedheim, Graham, 2003). Unfortunately, it is not always possible to choose the most appropriate and easiest methods of observations, this is why the psychologists try to consider their opportunities and knowledge and define the behavioral peculiarities before the observational process. Current discussion offers two examples of a behavior: one is conducive for continuous measurement (a child with ADHD that can be easily distracted and cannot focus on one task for a long period of time), and another is conducive for sampling procedures (several children attend a concert with a teacher and demonstrate different reactions before, during, and after the event). The first example is focused on a child, who suffers from ADHD and cannot meet the expectations of his parents and teachers. On the one hand, it is easy to involve a child in different activities within a short period of time and prove the urgency of the chosen activity.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, it is hard to explain how and why it is necessary to behave and follow the rules. To observe the peculiarities of the child’s behavior, it is necessary to become a participant in a class and avoid the cases of reactivity as the child should demonstrate his true intentions. If an observer comes for the first time, the child may be disturbed by this fact and does not show his true behavior and reactions. This is why it is necessary to get the child used to a person and his/her presence. As soon as the observer is a regular visitor, it is possible to record and analyze this kind of behavior. The second example deals with a group of children, who visit a concert with their teacher in order to get additional information and impression on a subject. As this group is the adolescent students, they can easily record their behavior independently and share their own emotions before, during, and after the event. The description of the event should take place at first to provide the psychologist with a solid background about the event and students’ expectations. Then, students may share the ir own thoughts and suggestions about the concert, its role in their educational process, and its overall effects. Such observational system may be regarded as unreliable as it is based on students’ emotions and attitudes only, still, it may be considerably improved if a psychologist uses another method (event-sampling observation) insensibly and visit the same concert anonymously in order to study the duration, frequency, and intensity of the behavior (Ostrov Hart, 2013). In this case, the chosen observational system will be effective and all-rounded. Students demonstrate different types of behavior: some of them follow attentively each piece of the concert, some of them are easily disturbed by a variety of surrounding factors, and some of them do not demonstrate any kind of emotion due to their neglect to the event. Their own records will serve as the best explanations of their behaviors. Reference List Flanagan, C. (2005). Research methods for AQA ‘A’ psychol ogy. Cheltenham, UK: Nelson Thornes.Advertising We will write a custom essay sample on Observational Systems Discussion specifically for you for only $16.05 $11/page Learn More Ostrov, J.M. Hart, E.J. (2013). Observational methods. In T.D. Little (Ed.) The Oxford handbook of quantitative methods, volume 1 (pp. 285-303). New York, NY: Oxford University Press. Weiner, I.B., Freedheim, D.K., Graham, J.R. (2003). Handbook of psychology, assessment psychology. Hoboken, NJ: John Wiley Sons. This essay on Observational Systems Discussion was written and submitted by user Ayaan Bruce 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.

Sunday, November 24, 2019

Myob story Essays

Myob story Essays Myob story Essay Myob story Essay The City of Albertville actively supports the summer Job club that is organized by the local high school. Ralph Klein, Samantha Yoshi, and Kyra Elmore were very enthusiastic about their first day of work. They had all received word two weeks ago, after intensive inter views that they had been chosen as the successful applicants for three openings in the Data Operations Department. Arriving at 8:00 A. M. in the main foyer of City Hall, they were ushered into a second-floor meeting room to await the arrival of their new supervisor, Buzz Pringle. In addition to being the department manager, Buzz was a well-respected Data Entry Clerk and a long-time employee with the city. 1. Kyra is introduced to Samuel Weinhardt, the senior clerk for the department. Samuel is new to computers and works primarily as an inspector for computer-generated plans and reports. Although fascinated by the software, Samuel has had problems with some Windows operations and has compiled a written list of problems that he now hands to Kyra. The list reads as follows: a) Ive tried double- clicking on icons to move them, but I Just seem to get windows opening up all over he place. ) Ive tried to resize a window by clicking and holding down the right mouse button over its border, but it doesnt seem to work. c) The cascade Windows command doesnt seem to arrange the open windows in a floor tile pattern like its supposed to. d) Ive tried to move a window by clicking and holding down the left mouse button over its Maximize button, but it Just expands the window. e) I dont understand how an active window can be active when its not moving.

Thursday, November 21, 2019

Marketing for non-profit organisations Essay Example | Topics and Well Written Essays - 1500 words

Marketing for non-profit organisations - Essay Example Both profit and non profit organisations are intimately concerned with both resource attraction and resource allocation but the manner in which either organisation type defines these activities/processes differs. Within the context of FPO’s marketing strategies and communication programmes target specified market segments in order to incite product/service purchase decisions. The implication here is that resources are obtained though product sales/services. This is not the case with NPOs where resources are generated through donations which are not necessarily contingent upon the delivery of a good/service. Marketing for the purpose of resource attraction, therefore, assumes a status of singular importance insofar as the success of the selected strategies and marketing mix is akin to the passage of a life or death sentence upon an organisation. If it is able to attract resources, it will survive, live, if it is unsuccessful, it will die. The above noted difference regarding resource attraction within the context of NPOs versus FPOs, extends to variances in the way in which each organisational type engages in resource allocation practices. FPOs engage in resource allocation management practices for the explicit purpose of organisational expansion and the maximisation of profits, while NPOs do so for the purpose of ensuring effective response to the humanitarian cause they are targeting. For example, GE, the leader in practically all the industries it is involved in, allocates resources to all of research and development, marketing and expansion for the purpose of maximising profits. In direct comparison, Oxfam, the UK’s leading NPO, allocates resources to marketing and organisational expansion, primarily the establishment of offices in other countries but its primary resource allocation activity involves the distribution of attracted resources among the humanitarian projects

Wednesday, November 20, 2019

Foundations of Business Knowledge Essay Example | Topics and Well Written Essays - 2000 words

Foundations of Business Knowledge - Essay Example In any working environment, the implementation of management as well as the establishment of communication and relationships becomes more effective if there is a complete understanding of each individual’s traits and capabilities so every working person can be further managed, motivated and developed. Understanding one’s personality and becoming familiar with his or her learning style is an effective means of determining ambivalent qualities that are hard to pin down (Spender & Scherer, 2007). Through the use of self-assessment tests, learning styles indicators and personality tests, individuals are helped in developing self-awareness that is extremely essential when working with any organization (Atherton, 2003). Consequently, companies will be able to support others in achieving self-awareness and working further towards development. They will also be able to improve their level of knowledge of how they can understand and motivate their employees, which will eventuall y aid them to function better in the workplace and even within their personal lives. In turn, these organizations may attain benefits from the improved performance and effectiveness of their employees; desirable outcomes for the organization include increased productivity, enhanced sense of collaboration, and sustained efforts towards self-development. To understand various personality types has been proven valuable for any company as they are able to appreciate their value, strengths and qualities in relation to their contribution to the organization’s goals (Malone, Crowstone & Herman, 2003). Organizational members develop an understanding that their differences are primarily based on their personalities and thus have to find ways of leveraging on such differences rather than allowing these to deter them from reaching organizational goals. Furthermore, aside from managing

Sunday, November 17, 2019

Technology Leads to Positive Social Changes Essay

Technology Leads to Positive Social Changes - Essay Example It has been apparently observed that previously people had to make more efforts in order to perform a simple work. However, the notion of technology made the humans’ job easier as well as simple and reduced their work-related difficulties at large. It is in this context, social changes can be defined as the shifts in human attitudes as well as behaviors that differentiate society in an effectual manner. Advancement in technologies significantly made positive changes in the social aspects. In this regard, technology provides certain advanced means that helps to improve the human attitudes as well as behaviors within the social context in a positive manner (Kubesh, Katie, Mcneil, Niki, and Bellotto, Kimm 10). Thesis statement This discussion intends to critique the proclamation that the aspect of technology certainly gets better over time and always lead towards positive social changes. Evolution of Technology over Time and Its Relation to Positive Social Changes Technology is r egarded as the process that makes a significant effort in meeting the human requirements such as shelter, food, health as well as communication. Advanced technologies have been getting better over a period of time that intends to provide significant facilities with the intention of improving the society. It can be affirmed that the idea of technology has developed the living standard of the societal members to a greater extent throughout the last decade and is still continuing to perform such function. It has been apparently observed that technology has provided advanced amenities to different people belonging to any communities by the systematic employment of science. Previously, social interaction among the people living in different regions was viewed to be quiet due to lack of communication as well as interaction. However, in recent days, with the introduction of innovative technologies such as mobile phones and internet, people can interact with each other quickly without facin g any difficulties. In the past, the distance was considered to be one of the critical factors that restricted social interaction among people.

Friday, November 15, 2019

The Issue Of Heavy Metals Contamination Environmental Sciences Essay

The Issue Of Heavy Metals Contamination Environmental Sciences Essay Rapid urbanization and industrialization has led to increase disposal of heavy metals and radionuclide into the environment. Heavy metals contamination problem increase rapidly is due to the increasing of the industrialization. The key property of heavy metal is the non-biodegradable properties of the heavy metal ions. As metal ion persistent in nature it will remain in the environment and poses environmental-disposal problems (Leità £o, 2009). Among the pollution of water sources, contaminations of heavy metal ions in water are the problem that reaching a dangerous level (Regine and Volesky, 2000). The main sources of heavy metal ions contamination include the urban industrial aerosols, solid wastes from animals, mining activities, industrial and also agricultural activities (KarnikaAlluri et al,. 2007). Heavy metal is defined as element with high weight, which has the properties of a metallic substance at room temperature and is toxic or poisonous at low concentrations. Heavy metal ions of concern include chromium, lead, mercury, silver, gold, zinc, arsenic, nickel, cadmium, uranium, selenium and mercury (Ahalya et al, 2003). Heavy metal ions can enter a water sources by industrial and consumer waste, or even from acidic rain breaking down soils and releasing heavy metals into streams, lakes, rivers, and groundwater (Lenntech, 2009). These heavy metals have high toxicity and impact as they can cause human major health problem (Leità £o, 2009). Heavy metal ions are dangerous because it tend to bioaccumulation. Bioaccumulation defines as an increase in the concentration of a chemical in a biological organism over time, compared to the chemicals concentration in the environment. Compounds accumulate in living things any time they are taken up and stored faster than they are broken down (metabolized) or excreted (Lenntech, 2009). This is because these heavy metals can be carried into food web as a result of leaching from water dumps or other polluted water sources. These metals then will increase the metals concentration at every level of food chain and cause affect human health (Paknikar et al, 2003). Even at low concentration, heavy metals can also causing human health problem. It can cause toxicity to humans and other forms of life. 1.1 Aquatic and water sources pollutants One of the main causes of aqueous heavy metal pollution is the release of the heavy metal ion containing industrial waste into water sources. This usually as a direct result of inefficiency treatment of the heavy metal removal processes. Occurrence of aquatic pollutants (such as heavy metals) has been correlated to alterations in the fish immune system and the incidence of infectious diseases. Water bodies are being overwhelmed with pollutant and waste matter such as heavy metal. Among all the toxic substances reaching hazardous levels are heavy metals (Regine and Volesky, 2000). Even very low level of certain heavy metals can have profound effects upon the structure or even the functions of the immune system that could be almost as harmful as direct toxic doses (Saxena et al, 2009). The main threats to human health from heavy metals are associated with exposure to lead, cadmium, mercury and arsenic. Cadmium compounds are the by-product that used in re-chargeable nickel-cadmium batteries. Cadmium will accumulate in living organisms and can cause several health problems in humans (Benguella and Benaissa, 2002). Cadmium emissions have increase dramatically during the 20th century, one reason being that cadmium-containing products are rarely re-cycled, but often dumped together with household waste. Therefore, measures should be taken to reduce cadmium exposure in the general population in order to minimize the risk of adverse health effects. The other metal ion that should be concern is copper. Unlike cadmium, copper is not toxic as cadmium, however extensive of copper used in industry and increasing the copper levels in the environment was a reason for concern. Besides, the general population is primarily exposed to mercury through food, fish being a major source of methyl mercury exposure because of the major food source. The adverse effects of heavy metals on human health show in Table 1.0 (Hima et al., 2007). The best accepted option is to avoid the possibility of polluting the water sources. Thus, the treatments of heavy metals contaminated water become more important issues in this endeavour. To avoid health hazards is essential to remove all these toxic heavy metals from wastewater before its disposal. Table 1.0: Types of heavy metals and their effect on human health. (Hima et al., 2007) 1.2 Method for heavy metal removal Recently, the efficient method of removal heavy metals has become important and concern for industry (Malik, 2004). They are various industrial processes for elimination of heavy metals. These industrial wastewater treatments is due to the process of chemical precipitation, membrane technologies, solvent extraction, reverse osmosis, electrochemical treatment, ion exchange, evaporation recovery and also chemical oxidation-reduction (Leità £o, 2009). Physiochemical processes also use in heavy metals removal of water sources before the influents into natural water system (Nars and Garima, 2004). However, all this methods have a major disadvantage which is difficult to handle and expensive processes. Besides, these methods frequently result in the release of toxic products and thus cause of secondary sources of environmental pollution problem (Leità £o, 2009). Most of the physiochemical process become less effective and more expensive when he metal concentration are in range of 1 to 10 0 mg/L (Nars and Garima, 2004). Another major problem is the ability for removal of heavy metals in low concentrations and is inefficiency. It also produces other waste products that require careful disposal (Ahalya et al., 2003). Thus, a need for a cost effective alternative technologies are important. In this case, microbial biomass has the high efficiency and option for developing an economic and eco-friendly waste water treatment process. Bioremediation can be defined as a biological process or treatment that used to clean up of hazardous chemicals. Bioremediation processes involve the use of microorganisms or even enzyme to return the environment back to its original condition. In recent years, rapid urbanization and industrialization has led the increase of heavy metals into environment. Hence, due to the environmental protection and economical constrain the need of bioremediation in removing and recycling of metal ions from industrial wastewater become more important. Bioremediation can be an effective method that can alter the ecosystem pollution. There are certain main advantages to bioremediation, in which other process cannot be reach easily. One simple case that can be view is the contamination of gasoline in underground water. By injection of the right microorganism, it may reduce the pollution concentrations after a period of time. The bioremediation is less expensive compared to other chemical cleaning processes. In recent years, certain new method was discovered in removing heavy metals from the water sources. It was found that fungus biomass would be an effective method in removing heavy metal ions in wastewater. This is because the ability of fungi in absorbing metal ions would be more efficiency when it grow some condition or reach certain situation. Certain condition or pre-treatment can be use on to the fungal biomass to increase the efficiency in order to speed up the bioremediation process. In other words, the biosorption procedure are said to be easy to handle, safer, rapid process, and inexpensive for the pretreatment and trace metals separation in aqueous solutions (Say, 2003). However, many of these methods are ineffective. This resulting in low levels of heavy metal ion removal and can also be economically inefficiency (Ghimire et al., 2003). Figure 1.0: Schematic representation of biosorption procedure. (Hima et al., 2007) 1.3 Biomass of Fungus To overcome the entire metal ion pollution problem, all the removal of heavy metals from waste water must be highly effective. Thus the use of biomass was selected. The biomass has several advantages as heavy metal ion adsorbent over the commonly method and more efficient adsorbents and is a renewable source (Ghimire et al., 2002). Biomass often as the waste product from the industry processes. It is cheap and easily available product. Thus, according to the industrial perspective, heavy metal removal systems that are renewable and inexpensive are highly preferred by industry and achieve the environmental perspective. A filamentous fungus is a member of large group of eukaryotic organisms which are variable in form, behavior and life cycle patterns that are classified as a kingdom that is separated from plants, animals and bacteria (Geeta Sumbali, 2005). There is the possibility that fungus has the ability to remove heavy metal ions to meet the discharge standards required by federal regulations. Fungi can remove heavy metals and radio nuclides from the aqueous solution. Fungi can accumulate heavy metal and radionuclide species by physico-chemical and biological mechanisms. These methods include extracellular binding by metabolites and biopolymers, binding to specific polypeptides and metabolism-dependent accumulation (Tobin, 1994). The transfer of metals from environment into the cell maybe accomplished by active transport associated with metabolic activities, but it is also a passive process metal uptake by the cell across the cell wall. The cell-wall fraction of biomass plays an important role in the sorption of heavy metals. The potential of fungal biomass as biosorbent has been recognized for the removal of heavy metals from polluted water sources. Due to the negative charge from the different functional group, fungal cell walls can act as a cation exchanger (Fomina, 2007). The examples are phosphate, carboxylic, sulfhydryl or amine that was found in different wall compo nents such as hemicelluloses, pectin and lignin (Fomina, 2007). The reason that makes fungi biosorption become attractive is due to the possibility of obtaining large quantities of product without causing disposal problem and low cost. One example is the Rhizopus arrhizus, which are common for industrial exploitation due to its strong metal-sorbent properties. The amino groups of chitin were found to be a major site of thorium uptake in Rhizopus arrhizus. The cell wall of fungi typically containing long chain of chitin polymer, cellulose or contain both chitin and cellulose. Fungi cell walls are rich in glycoproteins and polysaccharides, for example the glucans, chitin, mannans and phospho-mannans. The chemical structure of a part of cell wall fungi was show in figure 1.0. Chitin polymers layer provide the abundant sources of metal ion binding ligands. The amino groups of chitin were found to be a major site of thorium uptake in Rhizopus arrhizus. The main chemical groups in a biomass which are able to uptake metal ions are the electronegative groups such as hydroxyl, sulfhydryl groups and amino groups. This is the main factor that causes the fungi biomasses have the ability to accumulate metal ion. The level of heavy metals absorption capacity by various fungal species was show in table 1.1. Figure 1.1: Schematic diagram representation of the outer cell layer of fungi. (Leità £o, 2009) Figure 1.2: Chemical structure for a part of chitin polymer. (Boya Volesky, 1999) Table 1.1: Heavy metals absorption capacity by various fungal species. (Narsi and Garima, 2005) 1.4 Objective of this thesis The main objective of this review is to present report of investigations related to the ability of fungal species as a suitable model organism to use in the process of eliminating heavy metal ions from contaminated water sources. In this review the removal of heavy metal ions such chromium, cadmium and copper from synthetic wastewater by a fungus biomass is presented. The design of an effective bioreactor for the removal of copper in aqueous solution is presented. The reactor was based on an aqueous system containing metal ions in solution. These reviews also include a report on the investigation of the effect that would affect the efficiency of fungal biomass in absorption metal ions. A study of factors that affect the efficiency of fungal biomass will provide a good industrial reference for the use of fungus in the removal of metal ion as a mean of protecting the environment from heavy metal pollution.

Tuesday, November 12, 2019

Comparison of Severan copy of Athena Parthenos and 13th century :: essays research papers fc

Comparison of Severan copy of Athena Parthenos and 13th century   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Virgin and Mary   Ã‚  Ã‚  Ã‚  Ã‚  The Severan copy of Athena Parthenos and an early 13th century Virgin child are two pieces at the Boston Museum of Fine Arts that compare and contrast in several ways. Their historical importance as symbols, their sculptural mediums, styles and dimensions, and their functions make them historically relevant.   Ã‚  Ã‚  Ã‚  Ã‚  The Reduced Replica of Athena Parthenos - at the MFA in Boston is a marble statue which depicts a graceful, robed female icon. The statue has lost both arms, and is dressed in a chiton Athena , also referred to as Minerva, the Maiden, or Parthenos was the Favorite daughter of Zeus. Legend states that she was not generated by any woman with Zeus, but instead leapt out of his head fully grown and armored. Athena is known an the goddess of wisdom, the goddess of the city , the protectress of civilized life, artisan activities , and agricultural bounty. All of these characteristics explain her sculptural likenesses in so many ancient cities in need of dietous protection. 1   Ã‚  Ã‚  Ã‚  Ã‚  This particular piece is of Severan creation. The Severans came to power in the late second century. Marcus Aurelius ¹ son Commodus succeeded his father in 180, only to inherit an empire that was becoming increasingly harder to uphold , and imperial order was being threatened. Eventually, he was assassinated , and the Roman world was thrown into civil discord. Septimius Severus emerged as the new emperor in 193 after proclaiming himself to be Marcus Aurelius ¹ son. 2   Ã‚  Ã‚  Ã‚  Ã‚  The Severan ¹s hometown was called Lepcis Magna, on the coast of what is now Libya. In the early third century the port city used imperial funds to ornament itself with a new forum, basilica , arch, and several monuments and statues. One of these statues may be the Athena Parthenos . 3   Ã‚  Ã‚  Ã‚  Ã‚  Like other heroic statues of second and third century Rome, Athena  Ã‚  Ã‚  Ã‚  Ã‚  has a rigid , strong but graceful torso that can be seen in the later period of Soldier Emperors that would follow in coming decades. While examining Athena ¹s garb- her birthday suit of armor and cloth - a paralell can be drawn to the battle gear seen in the Ludovisi battle sarcophagus and the Athena ¹s chiton. In both of these , the garments ¹ cloth hangs with a powerful rigidity that doesn ¹t really cling to the body.   Ã‚  Ã‚  Ã‚  Ã‚  This gives a feeling of protective layering and puts limited focus on the anatomy of the covered torso and limbs.

Sunday, November 10, 2019

EXTREME PERCEPTION AND ANIMAL INTELLIGENCE

EXTREME PERCEPTION AND ANIMAL INTELLIGENCE Many animals also have extreme perception. Forensic dogs are three times as good as any X-ray machine at sniffing out contraband, drugs, or explosives, and their overall success rate on tests is 90 percent. The fact that a dog can smell things a person can't doesn't make him a genius; it just makes him a dog. Humans can see things dogs can't, but that doesn't make us smarter. But when you look at the jobs some dogs have invented for them ­selves using their advanced perceptual abilities, you're moving into the realm of true cognition, which is solving a problem under novel conditions.The seizure alert dogs are an example of an animal using advanced perceptual abilities to solve a problem no dog was born knowing how to solve. Seizure alert dogs are dogs who, their owners say, can predict a seizure before it starts. There's still controversy over whether you can train dog to predict seizures, and so far peo ­ple haven't had a lot of luck t rying. But there are a number of dogs who have figured it out on their own. These dogs were trained as seizure-response dogs, meaning they can help a person once a seizure has begun.The dog might be trained to lie on top of the person so he doesn't hurt himself, or bring the person his medicine or the telephone. Those are all standard helpful behaviors any dog can be trained to perform. But some of these dogs have gone from responding to seizures to perceiving signs of a seizure ahead of time. No one knows how they do this,because the signs are invisible to people. No human being can look at someone who's about to have a seizure and see (or hear, smell, or feel) what's coming. Yet one study found that 10 percent of owners said their seizure response dogs had turned into seizure alert dogs.The New York Times published a terrific article about a woman named Connie Standley, in Florida, who has two huge Bouvier des Flandres dogs who predict her seizures about thirty minutes ahead of ti me. When they sense Ms. Standley is heading into a seizure they'll do things like pull on her clothes, bark at her, or drag on her hand to get her to someplace safe so she won't get hurt whenthe seizure begins. Ms. Standley says they predict about 80 percent of her seizures Ms. Standley'S dogs apparently were trained as seizure alert dogs before they came to her, but there aren't many dogs in that category.Most of the seizure alert dogs were trained to respond to seizures, not predict seizures. The seizure alert dogs remind me of Clever Hans. Hans was the world-famous German horse in the early 1900s whose owner, Wilhelm von Osten, thought he could count. Herr von Osten could ask the horse questions like, â€Å"What's seven and five? † and Hans would tap out the number 12 with his hoof. Hans could even tap out answers to questions like, â€Å"If the eighth day of the month comes on Tuesday, what is the date for the following Friday? † .He could answer mathe ­ matical questions posed to him by complete strangers, too. Eventually a psychologist named Oskar Pfungst managed to show that Hans wasn't really counting. Instead, Hans was observing sub ­ tle, unconscious cues the humans had no idea they were giving of He'd start tapping his foot when he could see it was time to start tapping; then he'd stop tapping his foot when he saw it was time to stop tapping. His questioners were making tiny, move ­ ments only Hans could see. The movements were so tiny the humans making themcouldn't even feel them. Dr.Pfungst couldn't see the movements, either, and he was look ­ ing for them. He finally solved the case by putting Hans's question ­ers out of view and having them ask Hans questions they didn't know the answers to themselves. It turned out Hans could answer questions only when the person asking the question was in plain view and already knew the answer. If either condition was missing, his performance fell apart. Psychologists often use the Clev er Hans story to show that humans who believe animals are intelligent are deluding themselves. But that's not the obvious conclusion as far as I'm concerned.No one has ever been able to train a horse to do what Hans did. Hans trained himself. Is the ability to read a member of a different species as well as Hans was reading human beings really a sign that he was just a â€Å"dumb animal† who'd been classically conditioned to stamp his hoof? I think there'smore to it than that. What makes Hans similar to the seizure alert dogs is that both Hans and the dogs acquired their skills without human help. As I mentioned, to my knowledge, so far no one's figured out how to take a â€Å"raw† dog and teach it how to predict seizures.About the best a trainer can do is reward the dogs for helping when a person is having a seizure and then leave it up to the dog to star identifYing signs that predict the onset of a seizure on his own. That approach hasn't been hugely successful, but some dogs do it. I think those dogs are showing superior intelligence the same way a human who can do something few other people can do shows superior intelli ­gence. What makes the actions of the seizure alert dogs, and probably of Hans, too, a sign of high intelligence–or high talent-is the fact that they didn't have to do what they did.It's one thing for a dog to start recognizing the signs that a seizure coming; you might chalk that up to unique aspects of canine hearing, smell, or vision, like the fact that a dog can hear a dog whistle while a human can't. But it's another thing for a dog to start to recognize the signs of an impend ­ing seizure and then decide to do something about it. That's what intelligence is in humans; intelligence is people using their built-in perceptual and cognitive skills to achieve useful and sometimes remarkable goals.

Friday, November 8, 2019

Summarise The Topic Of beyond Cloud In The Follwing Pdf File Essay

Summarise The Topic Of beyond Cloud In The Follwing Pdf File Essay Summarise The Topic Of beyond Cloud In The Follwing Pdf File – Essay Example Every Business Is a Digital Business IT is a driving force for how companies grow effectively. IT forms part of core competencies in companies as industries are now driven by software. Business innovation and expansion, in the current world, is centered on digital efforts. Farsighted organizations embrace IT as a strategic asset. At this time, the executive leadership team should recognize that technology cannot be separated from business (Accenture Technology Vision 2013 9).Companies now opt for mobile communications channels, context based services, and social media in creating digital relationships with consumers. Businesses get more information about their consumers through; social media, online chat, e-mail, Web pages, tweets, and mobile apps (Accenture Technology Vision 2013 25). Businesses appreciate the fact that consumer information is valuable for future insight. Consumer information should assist businesses in answering specific questions that will aid businesses in attain ing their goals. Businesses should design applications that will aid in getting the right data. Savvy companies, after understanding what happened, they aim at understanding why it happened, and this is achieved by capturing the right data with the right software (Accenture Technology Vision 2013 32).Businesses should execute their actions at the same speed that opportunities are realized. It is important for executives to match data velocity with business processes. Various business intelligence software avail information about customers, work orders, and products. Data velocity calls for instant mobile access to data. In addition, employees who are data savvy and have analytical skills will enhance data velocity (Accenture Technology Vision 2013 47).Communication among employees results in a faster and higher-quality work, and thus, increased productivity. Businesses achieve this through using collaboration and social channels. Companies should incorporate social technologies in c ore business processes. Businesses executives should appreciate the new mindset of â€Å"every business is a digital business† (Accenture Technology Vision 2013 87). Accenture Technology Vision 2013. "Every Business Is a Digital Business." Accenture (2013): 100. Print.

Wednesday, November 6, 2019

Free Essays on The Battle Of Lake Erie

THE BATTLE OF LAKE ERIE ‘We have met the enemy and they are ours†. (Millette 107) This famous quotation refers to a Battle that was more important than winning just a battle, it meant winning back the control of the Great Lakes. Whoever controlled the lake had a fastermode of troop transport and keeping troops supplied. (Coles 120) The Americans and the British each inaugurated a vigorous program to build a squadron on Lake Erie. The Americans moved their naval base from Black Rock to Erie, Pa, where a long, sandy island called Presque Isle protected a shallow bay. (Coles 123) In February 1813, Commandant Oliver Hazard Perry was selected to command the squadron being built. (Millette 107) The British Navy had taken control of the Great Lakes, and it allowed the British toops to take control of Fort Dearborn, Detroit, and other land south of the Great Lakes. (Garraty 190) Perry spent several months at Presque Isle, at Erie, Pa. Here, Daniel Dobbins and other ship builders worked feverishly to build a fleet of ships suitable for challenging the British. Materials were taken locally and shipped in from various points on the East Coast, a feat that historian Samual Eliot Morison said was more impressive than the legendary ship builing of World War II. ( Coles 124) While building the ships, Perry begged Captain Issac Chauncy to send him experienced seaman. In one of the letters he had wrote ‘Conceive my feelings: an enemy within striking distance, my vessels ready, and not men anough to man them† (Coles 125) Shortly after, on August 10th Jesse D. Elliott arrived with about 100 seaman.. Perry placed Jesse on the Niagra and sailed westward onAugust 12th. (Coles 125) Perry sailed to Sandusky Bay were he held a conference with General Harrison and his principal subordinates. Harrison lent Perry 100 Kentucky marksmen. (Millette 107) British Commander Robert H. Barclay was also struggling with manpower and supply... Free Essays on The Battle Of Lake Erie Free Essays on The Battle Of Lake Erie THE BATTLE OF LAKE ERIE ‘We have met the enemy and they are ours†. (Millette 107) This famous quotation refers to a Battle that was more important than winning just a battle, it meant winning back the control of the Great Lakes. Whoever controlled the lake had a fastermode of troop transport and keeping troops supplied. (Coles 120) The Americans and the British each inaugurated a vigorous program to build a squadron on Lake Erie. The Americans moved their naval base from Black Rock to Erie, Pa, where a long, sandy island called Presque Isle protected a shallow bay. (Coles 123) In February 1813, Commandant Oliver Hazard Perry was selected to command the squadron being built. (Millette 107) The British Navy had taken control of the Great Lakes, and it allowed the British toops to take control of Fort Dearborn, Detroit, and other land south of the Great Lakes. (Garraty 190) Perry spent several months at Presque Isle, at Erie, Pa. Here, Daniel Dobbins and other ship builders worked feverishly to build a fleet of ships suitable for challenging the British. Materials were taken locally and shipped in from various points on the East Coast, a feat that historian Samual Eliot Morison said was more impressive than the legendary ship builing of World War II. ( Coles 124) While building the ships, Perry begged Captain Issac Chauncy to send him experienced seaman. In one of the letters he had wrote ‘Conceive my feelings: an enemy within striking distance, my vessels ready, and not men anough to man them† (Coles 125) Shortly after, on August 10th Jesse D. Elliott arrived with about 100 seaman.. Perry placed Jesse on the Niagra and sailed westward onAugust 12th. (Coles 125) Perry sailed to Sandusky Bay were he held a conference with General Harrison and his principal subordinates. Harrison lent Perry 100 Kentucky marksmen. (Millette 107) British Commander Robert H. Barclay was also struggling with manpower and supply...

Sunday, November 3, 2019

Human Resource Development Essay Example | Topics and Well Written Essays - 2000 words

Human Resource Development - Essay Example As a HR Manager, our company CEO has expressed a similar viewpoint, contending that HRD is unnecessary during the financial crisis and that the HRD budget should be the first to go in case of cost reduction. This is informed by previous actions taken after financial crises, during which this strategy worked. However, the present crisis is starkly different from the earlier ones as it has spread very fast globally and brought world economies close to collapse. This course of action, therefore, may not be as effective as it was earlier. Markets have been steadily decreasing with sales also shrinking; therefore, different solutions are required at company, national, and international level (Caprio, 2012: p54). The current crisis has been compared to the Great Depression, with the remedies used then being implemented by various companies to date (Jungmann et al, 2011: p33). However, serious and vital changes have happened since then. The most important difference is the change in the nat ional economy structures. Compared to the Great Depression era, the service sector has grown in significance with the industrial and agricultural sectors decreasing. This has meant that there has been an extensive strengthening in an area where connection to the material processes has been secondary, even as employment factors have remained significant (Fuchita et al, 2010: p65). Productive capital is to be found embedded into the employee’s and their work. This paper will seek to show that corporate methodology for dealing with the current crisis cannot follow earlier patterns by cutting funding to Human Resource Development L&D. This is informed partly by the character of the present crisis. This is especially factual for a company where intangible assets, have a vital role to play and where production is linked to knowledge instead of tangible assets. The Role of Learning and Development in Times of crisis The management of crisis and their solutions appears time to time i n the media. This usually involves reduction of working time for employees, lay-offs or cuts to Human Resource Development. In most cases, the organizations have no choice with regards to avoiding insolvency or bankruptcy. Cutting funding to Human Resource Development, however, offers short-term solutions while leading to long-term problems (Lazear & Michael, 2009: p44). One assumption made regarding knowledge management is that human capital and information play a more significant role in the input process. A significant part of the organization’s value lies with human capital, i.e. the knowledge in its employees possession, which is a crucial factors as far as improved corporate performance and competitiveness are concerned (Lazear, 1998: p10). Faced by a crisis, however, an organization may begin paying inadequate attention to the retention of knowledge that is lay-offs as well as the improvement of knowledge for its employees. Most companies will utilize a â€Å"lawnmowe r principle† with an aim to reduce costs by trying to economize on their highest components of cost; wages and Human Resource Development (Buckley & Jim, 2009: p22). This strategy, however, is limited in its effectiveness. Cutting costs involves the sacrifice of resources in order to increase profit, with whoever is tasked to examine resource utilization attempting to cut costs by all means possible. Costs, however, occur during operation and not at the investment point. Assets improve profits and costs need

Friday, November 1, 2019

Skin put Assignment Example | Topics and Well Written Essays - 500 words

Skin put - Assignment Example The basic reason behind this research analysis was to take the opinion of the public about the product. The results of the research study are showing the concerns of the people regarding the skinput technology. Most of the young people are supporting it whereas some other critics are also augmenting on the sensitivity of the skinput technology. Mostly people are of the opinion that this gadget is useful and easy to use for giving commands etc. The level of creativity and innovation is very high in this Microsoft product Skinput. Despite all such advantages people argue that the price of the technology is high. They may not be able to afford it. The cost aspect is very important from both sides, i.e. customer and the company (Beirut 1). Many of the critics also argue that the health issues related to the technology. Initially the mobile phone technology also faced many argument regarding harmful rays and signals, which may disturb the natural audible sense of a person. It is the case with this Microsoft’s skinput technology. People are very much concerned that either it would harm the body or not. Obviously when the device is directly connected to the human body, the people may get suspicious about its effects. Some people also argue on the small size of the skinput device. The small size of the device may reduce the function ability of the product. The skinput device as compare to other digital devices, which are larger and thus provide a wide space for the viewers, may irritate people. In order to make the product more popular and famous in the public the marketing managers must focus on the advertising and promotion of the technology. The product will be successful when people will replace their existing mobile phones with this skinput technology. A true advertising campaign actually gives benefit when people perceive the specific product as the necessary item of their

Wednesday, October 30, 2019

Felony Criminal Charge Procedure Term Paper Example | Topics and Well Written Essays - 2000 words

Felony Criminal Charge Procedure - Term Paper Example This essay will be focussed on the criminal procedures stages that are common among the two level of government in bringing felony suspects to justice. It will make an in-depth discussion of the process right from the initial stage of the investigation until sentence of the case is determined (Moak & Carlson, 2012). A criminal case is essentially one that an individual is accused of causing harm or destruction to the general society through one or more of his actions. They usually take two forms either misdemeanour or felony charges (McCord, McCord, & Bailey, 2012). A misdemeanour is a less serious case and thus magistrate judges handle it. Often it is punishable by a fine of less than one year imprisonment in jail. On the other hand, felonies are perceived to be more grievous cases that require more attention. They are usually handled by district judges in district courts. These crimes are punishable of incarceration in state correction centres (Champion, 1988). A felony charge is committed when an individual acts in a manner that contravenes the state or federal laws thus causing harm or destruction to the general public. A suspect of a felony charge may be arrested depending on the scenario (Moak & Carlson, 2012). First an individual can be arrested by police responding to a reported crime if he/she around the crime scene where the incidence has been reported, alternatively after a crime has been reported police will commence investigations to determine the perpetrators. In the process of piecing together the available evidence an individual may be implicated by either the fingerprints, which were found at the scene of the crime, DNA samples found at the crime scene or CCTV footage of the premise where the crime occurred. In the first scenario the suspect is arrested, the police officer responsible for the arrest signs a sworn affidavit and complaint sheet that

Monday, October 28, 2019

Capital Punishment in the United States Essay Example for Free

Capital Punishment in the United States Essay Have you ever thought about if the person sitting next to you is a murderer? If he is, what would you want from the government if he had killed someone you know? He should receive the death penalty! Murderers and other major offenders should be punished for the crimes they have committed and should pay the price for what they have done. Having the death penalty in our society is humane. It helps with overcrowding and gives relief to the families of the victims, who had to go through an event such as murder. You may not see it as that big of a deal, but the families of the victims of these criminals have to live every day knowing that while their family member is dead, this criminal is still well and living. Usually people just want to look past this problem because they are not in the position of the families of the murder victims, but you need to look at it through the eyes of these families. Until we stop just letting these things slide, they will continue to happen. The death penalty has been around since the time of Jesus Christ. Executions have been recorded from the 1600s to present times. From about 1620, the executions by year increased in the US. It has been a steady increase up until the 1930s; later the death penalty dropped to zero in the 1970s and then again rose steadily. US citizens said that the death penalty was unconstitutional because it was believed that it was cruel and unusual punishment (Amnesty International). In the 1970s, the executions by year dropped between zero and one then started to rise again in the 1980s. In the year 2000, there were nearly one hundred executions in the US. On June 29, 1972, the death penalty was suspended because the existing laws were no longer convincing. However, four years after this occurred, several cases came about in Georgia, Florida, and Texas where lawyers wanted the death penalty. This set new laws in these states and later the Supreme Court decided that the death penalty was constitutional under the Eighth Amendment. There also has been the problem of overcrowding in prisons and jails. Some people say that this is a problem but having more jails built will solve this problem. Having more prisons or jails built may help solve the problem but the death penalty effectively stops draining more money from the taxpayers to give these murderers a home. These murderers get three warm meals a day; they do nothing all day, and have a place to sleep just because the taxpayers fund these facilities. Murderers on death row do not deserve to get a place to stay. They deserve to have their lives taken for the crimes that they have committed.

Saturday, October 26, 2019

Critique of Dress Smart Men by Kim Johnson Gross and Jeff Stone :: Literature Review

II. Summary of Major Ideas Kim Johnson Gross and Jeff Stone, in their book Dress Smart Men, layout their view on how men should dress for success in the business world. The book details how to dress at three stages in your career: getting a job, succeeding in your job, and obtaining a better job. Although Dress Smart Men is laid out in these three sections, the authors discuss their dress philosophy throughout the book. One important point they make is that it is important to dress well because others will judge you, consciously and subconsciously, based on how you dress. Your wardrobe is a tool that you must use effectively to advance in your career. You must examine how you dress, eliminate items that you do not wear, and stock your closet wisely. The authors state that your goal should be style, which is timeless, as opposed to fashion, which changes frequently. Your clothing choices should emphasize quality over quantity; however, you do not need to spend an extravagant amount of money to look professiona l. Your wardrobe should also be versatile, giving you the ability to mix and match outfits. As you get higher in position, you should buy higher quality clothing. If you choose your clothing wisely it will enhance and further your business career. III. Critical Evaluation of Work Gross and Stone have laid out a very conservative philosophy of dress. They believe that you should wear what has become the established style of dress in the business environment. Many today refuse to follow standards that were held in previous generations. According to the humanistic worldview, there are no absolutes. Each person decides for themselves what is right and wrong. Believing in humanism will greatly affect how a person lives his life, and this effect is especially apparent in one’s dress standard. As Christians, we understand that absolutes do exist, and we should realize the importance of standards. By advocating conservative standards in this book, Gross and Stone reject the philosophy of relativistic humanism. Although Gross and Stone have a good philosophy of dress, they seem to place too high an importance on clothing. Although they claim that you do not necessarily need to spend a lot of money to dress professionally, they later state that â€Å"becoming more successful...doesn’t really allow for $200 suits anymore.† (111) While it is important to dress well, I disagree that you need to buy the most expensive clothing to further your career.

Thursday, October 24, 2019

Cash flow

This has become increasingly important because of modern technological advances and increased competition. In today's business environment, having a top-notch value flow is a dominant core competency for companies. In addition, as a consumer it is interesting to learn how companies are able to develop more efficient and effective value flow practices, and how this generates a domino effect throughout the business marketplace. In order to better understand this concept, articles pertaining to value flow will be researched and compared to textbook readings from the course.In addition, the concept of value flow will be biblically integrated and applied to real-life situations in the market. Comparison In Operations management for Mambas the authors, Meredith and Shafer (201 3), describe value in two ways: How much a customer is willing to pay for a good or service and the opposite of waste. Meredith et al. (2013) go on to explain how value is ultimately defined by the customer, and orga nizational practices that utilize resources but do not create any perceived value for the customer is wasteful (p. 180).For example, overproduction, inefficient inventory', long wait times, redundant transporting and processing, and deficiencies are all types of waste; also referred to as mud (Meredith et al. P. 180, 2013). Notably, Meredith et al. (2013) discuss how to identify an organization's value stream, ways to make value efficiently flow, and provide examples of various value stream approaches. The authors explain that a value stream is the group of processes, both valuable and invaluable, from, that create a product or service and deliver it to the customer including, â€Å"†¦ He design of the OUtPUt; continues through the operations function, where raw materials are transformed into finished goods; and ends with the delivery of its output to the consumer† (Meredith et al. , p. 181 , 2013). In addition, Meredith et al. (2013) describe potential obstacles for eff icient value flow such as erratic processes, incorrect batching sizes, and traditional organization structures separating steps by department (p. 1 86). Operations management for Mambas effectively provides a broad overview of value flow, but a more comprehensive understanding of the concept can be gained through additional research (Meredith et al. P. 180-186, 2013). For example, Shaman (2013) conducts a study throughout the Egyptian industrial sector that aims to create a standardized tool to measure the impacts of value creation emission. Like Meredith et al. (2013), Shaman (201 3), describes waste as mud and describes how this pipe of waste is usually discovered after the process is already in place (p. 17). In addition, Shaman (2013) resourcefully makes a connection between lean manufacturing processes and value flow (p. 17-35).Engendered-Nonwhite, (2012) conducts a similar study that attempts to develop a three-step approach to aid companies in facilitating flexibility and ada ptability practices in situations requiring customized products and services (p. 31 8-337). Acetate, Catheter, and Pacification (2011 ) grow off of Hess concepts in a study that focuses On the use of value stream mapping. Acetate et al. (2011) use value stream maps as diagnostic tools to effectively formulate a strategic plan for a company in need of overall value improvement (p. 99-11 0).The articles researched resourcefully expand on information provided in Meredith et al. ‘s (2013) textbook. By providing real-world and conceptual examples and illustrating thoughtful analysis, these articles promote critical thinking skills. As described in a conference by Huntington Install Industries that stresses the importance of quality education in technology, engineering, science, and mathematics fields, developing critical thinking skills the rough education fosters the development of value creation activities in professional occupations (â€Å"Huntington Install Industries,† 2014).For example, Ductwork (2014) describes how, â€Å"Stakeholder leadership embeds the principles of credible and open problem solving,† which aids in ensuring the value stream meets buyer expectations (p. 19-20). Article Summary In Measuring and Building Lean Thinking for Value Creation in Supply Chains the author, Iranian Shaman (2013), attempts to develop a tool to examine apply chain readiness by measuring the impact of lean thinking and examining the functions of customers, competitors, and suppliers (p. 17).Before conducting this study, Shaman (2013) presents a literature review that provides an overabundance of information regarding lean manufacturing and value creation. For example, she describes lean thinking principles as recognizing what is perceived value by the consumer, developing an efficient value stream, and removing any forms offsets (p. 20-22). In addition, Shaman (2013) stresses the importance of eliminating all possible barriers hat could affect an eff icient flow of value throughout the supply chain (p. 0;22). To conduct the study, Shaman (2013) distributed four hundred questionnaires to companies throughout the industrial industry to determine if there is correlation between lean thinking and value creation and if so, to identify the determinants (p. 22-24). As a result, Shaman (2013) successfully assessed the information gathered and effectively developed a standardized tool to measure and compare various types of lean thinking to degrees of value creation (p. 4-28). Lastly, the author stresses the importance of inducting future studies in this field to explore additional interrelationships and foster continuous advancements throughout supply chain management (Shaman, p. 28, 2013). Biblical Integration Adding value to supply chain processes is not always as simple as it sounds. Theoretically, all a company needs to do is ensure all processes efficiently flow and produce the maximum amount of output at the most effective rate.Ho wever, it is important to recognize a company can still fail even if it produces the highest quality product in its industry if consumers do not deem that product valuable. At the same rate, it is vital for companies to not become complacent with processes when business is striving. As described in scripture, â€Å"Look carefully then how you walk, not as unwise but as wise, making the best use of the time,† (Ephesians 5:15-16, ESP.), it is critical to strive for continuous improvement to preserve a competitive edge. Another key aspect of creating an efficient value flow is teamwork. Two [are] better than one; because they have a good reward for their labor (Ecclesiastic 4:9-12, KAVA). By cultivating a centralized organizational effort, companies are able to foster creativity and innovation. Like the seed described in Corinthians, † he who supplies seed to the sorer and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness† (2 Corinthians g: ID, NIP). Application Developing an efficient value flow is an imperative aspect of being successful in today's business world.Global competitors, advances in technology, and the continuous push for innovation have noticeably increased rivalry. These pushes have made it progressively more difficult for companies to remain relevant. In response, researchers have expanded the study of value flows ND have successfully discovered determinants of value, effects of proficient and inefficient value flow throughout the supply chain, and have developed applications of value creation tools. For example, James Woman (n. D. Describes how Toast's use of value stream mapping aids visualizing life cycles, identifying sources of waste, developing a continuous flow, and linking organizational processes to perceived value by customers. Developing and utilizing instruments like this can make the difference between being a dominant competitor and irrelevant. Annot ated Bibliography Acetate, V. , Catheter, G. & Pacification, C. (2011). Value stream mapping implementation in the third sector. Operations Management Research, 4(1 ), p. 99-110. Retrieved from http://sea arch. Protest. Com. Explore. Liberty. Du:2048/epicenter/deceive/90091 3627/ A23F33330F7 Valentine Acetate, Canonical Catheter, and Claudia Pacification conducted a study that assesses the use of value stream mapping in application to work placement services. Specifically, the authors assess how value stream mapping will aid Don Lugging Palazzo Solidarity Centre in identifying critical points in the value flow chain and suggest actions for continuous improvement during the reorganization process. After researching previous case studies, Acetate et al. Chose to apply the Allison and Kayak model used by Toyota to conduct this study.As a result, the authors developed a strategic application of value stream mapping for Don Lugging Palazzo Solidarity Centre consisting of: Planning and pr eparation, mission and vision statements, analysis of internal and external environment, and strategic value stream planning. Specifically, the results stress the need for a new form design layout that is more simplistic and agile, a new standard criterion for chronologically ling forms, and fluent training and communication to ensure all members comprehensively understand complete flow of activities.The information provided throughout this study successfully illustrates the usefulness of value strategy mapping to increase quality, value flow effectiveness, and end user satisfaction. Ductwork, H. (2014). The employee stakeholder. The Journal for Quality and Participation, 37(1), 19-20. Retrieved from http:// search. Protest. Com. Explore. Liberty. Du:20 48/PC central/ 1 2085 Throughout this article the author, Holly Ductwork, expresses the importance of stakeholder leadership. She describes how the responsiveness and practice of stakeholder leadership aids in ensuring social respons ibility and positive organizational performance. Cash flow This has become increasingly important because of modern technological advances and increased competition. In today's business environment, having a top-notch value flow is a dominant core competency for companies. In addition, as a consumer it is interesting to learn how companies are able to develop more efficient and effective value flow practices, and how this generates a domino effect throughout the business marketplace. In order to better understand this concept, articles pertaining to value flow will be researched and compared to textbook readings from the course.In addition, the concept of value flow will be biblically integrated and applied to real-life situations in the market. Comparison In Operations management for Mambas the authors, Meredith and Shafer (201 3), describe value in two ways: How much a customer is willing to pay for a good or service and the opposite of waste. Meredith et al. (2013) go on to explain how value is ultimately defined by the customer, and orga nizational practices that utilize resources but do not create any perceived value for the customer is wasteful (p. 180).For example, overproduction, inefficient inventory', long wait times, redundant transporting and processing, and deficiencies are all types of waste; also referred to as mud (Meredith et al. P. 180, 2013). Notably, Meredith et al. (2013) discuss how to identify an organization's value stream, ways to make value efficiently flow, and provide examples of various value stream approaches. The authors explain that a value stream is the group of processes, both valuable and invaluable, from, that create a product or service and deliver it to the customer including, â€Å"†¦ He design of the OUtPUt; continues through the operations function, where raw materials are transformed into finished goods; and ends with the delivery of its output to the consumer† (Meredith et al. , p. 181 , 2013). In addition, Meredith et al. (2013) describe potential obstacles for eff icient value flow such as erratic processes, incorrect batching sizes, and traditional organization structures separating steps by department (p. 1 86). Operations management for Mambas effectively provides a broad overview of value flow, but a more comprehensive understanding of the concept can be gained through additional research (Meredith et al. P. 180-186, 2013). For example, Shaman (2013) conducts a study throughout the Egyptian industrial sector that aims to create a standardized tool to measure the impacts of value creation emission. Like Meredith et al. (2013), Shaman (201 3), describes waste as mud and describes how this pipe of waste is usually discovered after the process is already in place (p. 17). In addition, Shaman (2013) resourcefully makes a connection between lean manufacturing processes and value flow (p. 17-35).Engendered-Nonwhite, (2012) conducts a similar study that attempts to develop a three-step approach to aid companies in facilitating flexibility and ada ptability practices in situations requiring customized products and services (p. 31 8-337). Acetate, Catheter, and Pacification (2011 ) grow off of Hess concepts in a study that focuses On the use of value stream mapping. Acetate et al. (2011) use value stream maps as diagnostic tools to effectively formulate a strategic plan for a company in need of overall value improvement (p. 99-11 0).The articles researched resourcefully expand on information provided in Meredith et al. ‘s (2013) textbook. By providing real-world and conceptual examples and illustrating thoughtful analysis, these articles promote critical thinking skills. As described in a conference by Huntington Install Industries that stresses the importance of quality education in technology, engineering, science, and mathematics fields, developing critical thinking skills the rough education fosters the development of value creation activities in professional occupations (â€Å"Huntington Install Industries,† 2014).For example, Ductwork (2014) describes how, â€Å"Stakeholder leadership embeds the principles of credible and open problem solving,† which aids in ensuring the value stream meets buyer expectations (p. 19-20). Article Summary In Measuring and Building Lean Thinking for Value Creation in Supply Chains the author, Iranian Shaman (2013), attempts to develop a tool to examine apply chain readiness by measuring the impact of lean thinking and examining the functions of customers, competitors, and suppliers (p. 17).Before conducting this study, Shaman (2013) presents a literature review that provides an overabundance of information regarding lean manufacturing and value creation. For example, she describes lean thinking principles as recognizing what is perceived value by the consumer, developing an efficient value stream, and removing any forms offsets (p. 20-22). In addition, Shaman (2013) stresses the importance of eliminating all possible barriers hat could affect an eff icient flow of value throughout the supply chain (p. 0;22). To conduct the study, Shaman (2013) distributed four hundred questionnaires to companies throughout the industrial industry to determine if there is correlation between lean thinking and value creation and if so, to identify the determinants (p. 22-24). As a result, Shaman (2013) successfully assessed the information gathered and effectively developed a standardized tool to measure and compare various types of lean thinking to degrees of value creation (p. 4-28). Lastly, the author stresses the importance of inducting future studies in this field to explore additional interrelationships and foster continuous advancements throughout supply chain management (Shaman, p. 28, 2013). Biblical Integration Adding value to supply chain processes is not always as simple as it sounds. Theoretically, all a company needs to do is ensure all processes efficiently flow and produce the maximum amount of output at the most effective rate.Ho wever, it is important to recognize a company can still fail even if it produces the highest quality product in its industry if consumers do not deem that product valuable. At the same rate, it is vital for companies to not become complacent with processes when business is striving. As described in scripture, â€Å"Look carefully then how you walk, not as unwise but as wise, making the best use of the time,† (Ephesians 5:15-16, ESP.), it is critical to strive for continuous improvement to preserve a competitive edge. Another key aspect of creating an efficient value flow is teamwork. Two [are] better than one; because they have a good reward for their labor (Ecclesiastic 4:9-12, KAVA). By cultivating a centralized organizational effort, companies are able to foster creativity and innovation. Like the seed described in Corinthians, † he who supplies seed to the sorer and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness† (2 Corinthians g: ID, NIP). Application Developing an efficient value flow is an imperative aspect of being successful in today's business world.Global competitors, advances in technology, and the continuous push for innovation have noticeably increased rivalry. These pushes have made it progressively more difficult for companies to remain relevant. In response, researchers have expanded the study of value flows ND have successfully discovered determinants of value, effects of proficient and inefficient value flow throughout the supply chain, and have developed applications of value creation tools. For example, James Woman (n. D. Describes how Toast's use of value stream mapping aids visualizing life cycles, identifying sources of waste, developing a continuous flow, and linking organizational processes to perceived value by customers. Developing and utilizing instruments like this can make the difference between being a dominant competitor and irrelevant. Annot ated Bibliography Acetate, V. , Catheter, G. & Pacification, C. (2011). Value stream mapping implementation in the third sector. Operations Management Research, 4(1 ), p. 99-110. Retrieved from http://sea arch. Protest. Com. Explore. Liberty. Du:2048/epicenter/deceive/90091 3627/ A23F33330F7 Valentine Acetate, Canonical Catheter, and Claudia Pacification conducted a study that assesses the use of value stream mapping in application to work placement services. Specifically, the authors assess how value stream mapping will aid Don Lugging Palazzo Solidarity Centre in identifying critical points in the value flow chain and suggest actions for continuous improvement during the reorganization process. After researching previous case studies, Acetate et al. Chose to apply the Allison and Kayak model used by Toyota to conduct this study.As a result, the authors developed a strategic application of value stream mapping for Don Lugging Palazzo Solidarity Centre consisting of: Planning and pr eparation, mission and vision statements, analysis of internal and external environment, and strategic value stream planning. Specifically, the results stress the need for a new form design layout that is more simplistic and agile, a new standard criterion for chronologically ling forms, and fluent training and communication to ensure all members comprehensively understand complete flow of activities.The information provided throughout this study successfully illustrates the usefulness of value strategy mapping to increase quality, value flow effectiveness, and end user satisfaction. Ductwork, H. (2014). The employee stakeholder. The Journal for Quality and Participation, 37(1), 19-20. Retrieved from http:// search. Protest. Com. Explore. Liberty. Du:20 48/PC central/ 1 2085 Throughout this article the author, Holly Ductwork, expresses the importance of stakeholder leadership. She describes how the responsiveness and practice of stakeholder leadership aids in ensuring social respons ibility and positive organizational performance.