Wednesday, May 6, 2020

The Age Of Spiritual Machines - 1299 Words

Throughout the last century, advancement of technology has increased rapidly. Many technology experts have spent their careers predicting the potential path of these advancements. While some experts make their predictions to warn civilization of the potential dangers of technology, others remain optimistic. One such hopeful expert is Ray Kurzweil, who in his 1999 book The Age of Spiritual Machines, explores how advancements in artificial intelligence (AI) in the 21st century will benefit mankind as human lives integrate with machines. Though released much later, in 2013, the film Her reflects many similar ideas as those presented by Kurzweil regarding the future of artificial intelligence. The film is set in the mid-21st century and†¦show more content†¦The film showcases this potential advancement as the characters interact with their computers and operating systems through voice recognition. There remains a small element of touchscreen systems, but there are no keyboards present in the film which holds consistent with Kurzweil’s predictions. In the film the operating system Samantha learns to recognize verbal context clues such as sighs, on top of simple language communication (Jonze, Her). Kurzweil predicts that by the year 2019, virtual reality experiences will be so developed that other people will be experiencing things that others around them are completely unaware of. This may be achieved by head directed displays and virtual reality displays which may even be capable of blocking reality (202). In the film, the main character Theodore uses an inconspicuous earpiece in order to communicate with his operating system Samantha. Samantha is given a visual representation of the world through a small camera that Theodore carries in his pocket. He is able to maintain developed conversations with her in public without the knowledge of those around him. The film shows a reality where groups of people in public are constantly conversing with their virtual assistants instead of each other (Jonze, Her). Kurzweil also predicts that by 2019 computer assistants will have personalities which appropriately reflect the needs

The Seagram Building Essay examples - 1380 Words

The Seagram Building is prime example of the international style of design in the 20th century. The building is a true landmark of the city having an open plaza at the base of the building with high ceilings, floor to ceiling tinted windows and bronze mullions. Its imperious design, set in a plaza with fountain, was imitated many times and became an icon of North American corporate design. Mies is known as the father of the steel and glass structure. Mies designed many buildings during his life however none of the would be as popular and famous as the Seagram Building. In real estate and architecture, some dreams need a lot of staying power to get realized. The Seagram Building is the realization, some three decades late, of Mies van†¦show more content†¦Yet its much heralded plaza, which led the city to rewrite much of its office district zoning in 1961 to encourage similar open public spaces in new projects, is not really appropriate or necessary on as broad a landscaped boulevard as Park Avenue. Although the plaza has no formal seating, its low, dark green, polished granite north and south walls are Park Avenues most popular seating areas in good weather. The plaza has two rectangular reflecting pools at its north and south ends that are filled with forests of Christmas trees during the holiday seasons. For many years, a large Henry Moore sculpture was placed off-center in the plaza. Credit for the Seagrams high quality goes to Phyllis Lambert, the daughter of Samuel Bronfman, the head of Seagrams. Bronfman had selected Charles Luckman to design his proposed tower at the site. Luckman, as chance had it, had been the chief executive officer of Lever Brothers before becoming a full-time architect. Lambert, who had studied architecture, convinced her father to switch architects and upgrade the project and recommended Mies van der Rohe, who was internationally recognized but without a signature building in New York. With more than 800,000 square feet of office space, the Seagram Building is not petite. By setting back its tower, whose front facade rises without setbacks, so far on the site to create the plaza,Show MoreRelatedA Study on the Seagram Building1140 Words   |  5 PagesThe Seagram Building Overview Built in the early part of the second half of the twentieth century, the Seagram Building is located in the borough of Manhattan in the City of New York, at 375 Park Avenue, between 52nd and 53rd Streets. This parcel is denoted as block number 10307 and lot number 0001 (the building occupies the entire block) (NYC Office of the City Register, 2012). Currently a general-use office building with a variety of tenants, the building has a recent yet rich history, occupyingRead MoreThe Most Vital Period Of Time Is Now1498 Words   |  6 Pageschange† (p. 2). Seagram has begun the process of implementing a shared vision in regard to company-wide values. These values truly do encompass the values of the organization as a whole, as they were selected by not only upper management, but suggested by employees in all levels of leadership. Though a potential solution has been addressed and suggested, it is important that Seagram be held accountable to the lofty goals they have set. Thes e values will be the foundation upon which Seagram will growRead MoreLess Is More1788 Words   |  8 Pagesbetween the Seagram Building and the Guild House. Although on the surface, â€Å"less is more† means less decoration, the concept also means less structure with more open space. The Seagram Building is a 39-story office building that was constructed for the agency of Phyllis Lambert on Lake Shore Drive in New York in 1958 (Frampton 237). Two-thirds of the Seagram Building’s prime real estate lot is left empty (Hughes). In addition, Mies van der Rohe designed an open ground floor inside the building. NoRead MoreMarketing Management At Seagram Beverage Company Essay1830 Words   |  8 PagesDefinition of Project: Seagram is a mature organization that is faced with a critical challenge of changing its culture. The comprehensive goal being proposed in concern to Seagram’s future is to convert, continue, and mature an external status, as the top beverage company with 15% growth each year (Jick Peiperl, 2011). To accomplish the vision as a shared goal, it must be successfully embraced by the 200 senior managers, as well as accepted by the entire company and the public population. TheRead MoreLeading Organizational Change : Consulting Proposal Essay1921 Words   |  8 Pages Consulting Proposal #1 Liberty University BMAL 504 – Leading Organizational Change â€Æ' Consulting Proposal #1 Definition of Project: The understanding of the goal to be envisioned at Seagram moving forward is to become, remain, and develop an outside reputation as the top beverage company with 15% growth each year (Jick Peiperl, 2011). The vision must effectively be passed to the 200 senior managers to make it a shared goal to be given and embraced company wide. The hope is thatRead MoreDefinition Of Project : The Best Managed Beverage Company1752 Words   |  8 Pages1995 after meeting with 200 of his senior management team to announce that Seagram would be the â€Å"best managed beverage company†. Therefore, he explained the challenges that the profit gain by the development of their premier products, the diversification and acquisitions into new markets during the 1960’s into the late 1980’s would need a new fresh strategy for Seagram’s to stay competitive, hence the introduction of â€Å"Seagram Values†. These values would address and focus on improving operating systemsRead MoreOrganizational Change : The Seagram s Company1137 Words   |  5 Pagescommitment to these goals Seagram’s Co. administration will be capable of promoting extensive characteristics for motivational skills. Learning to appreciate the practices of committing strategies and continuing to work towards a goal that will compel Seagram Co. to overcome obstacles that will invariably come their way. The desperation involved with any goal setting commitment will in turn reflect Seagram’s Co. overall strengths to succeed. This includes ethics, character, and a rigid perceptive on peerRead MoreEssay about TD Centre: An Architectural Mini-Utopia in Downtown Toronto1548 Words   |  7 Pagesrealization of the project: Mies van der Rohe. The building was the last high-rise the world-famous modernist created and therefore it embodied all of his concepts and beliefs on the international style. The complex as a whole stands out in the multitude of high-rises of the do wntown core because of its typical, recognizable and repeated style. The original three point configuration by Mies has been expanded during the years with three new buildings by architectural firm Bregman and Hammond. ThoseRead MoreQuaker s Reasons For Buying Snapple And Snapple Essay1149 Words   |  5 PagesSnapple Quaker’s strategy eroded Snapple’s positioning and appeal for consumers, alienated channel partners, and left them with a large product portfolio that is difficult to manage. Also, Quaker failed to learn from Seagram, who lost 96% of their $25m investment in SoHo within 3 years. Seagram failed because they tinkered with price and flavors and dropped the network of small distributors. Quaker wrongly assumed that they could copy-paste Gatorade’s success formula of public presence with iconic spokespeopleRead MoreInfluence Of The Bauhaus School Of Design1028 Words   |  5 Pagesto the art behind Bauhaus design, in the article, The Abstract Art Frame, it was said that â€Å"With this vision of unity, the Bauhaus aimed to create an environment in which artists could work alongside architects and designers to contribute to the â€Å"building of the future.† They would achieve this by using the new technology machine. The purpose of their creations was for future uses. Because of Bauhaus initiative brought us white interiors, sling chairs, and glass skyscrapers. Marcel Breuer was

Canada vs china Essay Example For Students

Canada vs china Essay The two countries I have chosen to compare are China and Canada. Their systems of government are very different and have different powers and rolls in their country. Canada has a system of government very similar to our own. While chinas government appears to be similar as well, but it is quite different. Canadas government democratic and is parliamentary in form but, very much like our own. Like all large governments it is representative democracy. Canada has a central government designed to deal with the country as a whole. Things like national defense, banking, currency, and commerce are controlled by the central government. All other matters are left to the provinces to deal with. Such as education, hospitals, and civil rights are responsibilities of the states. The Canadian Parliament consists of two houses. Their Senate is made up of 104 members who serve until the age of seventy-five. The House of Commons is composed of 295 members who are popularly elected to serve for five-year terms. The Parliament elects the executive, the Prime Minister. Canada has a Federal system and is divided into ten provinces that have powers the way our states do. Chinas government is a dictatorship it is led by the communist party. A premier who is now Li Peng leads the country. The Executive powers rest in the State Council, which is headed by the premier, Li Peng. The National Peoples Congress is the most powerful part of Chinas government. Its members are indirectly elected to serve five-year terms. One representative is elected from each province for every 400,000 people, with a minimum of ten representatives from each. There are approximately 3000 representatives in Chinas Congress. China also has a federal government. The country is divided into Provinces, which are divided into even smaller divisions of several types. The Communist party controls the government. Other parties do exist but the Communists Party is in control of the government. Canada and China are very different States and are run by very different forms of government. The basic underlying difference between the two governments is the location of sovereignty in the counties. In China it seems as though the people do play a large part in the government, but after studying it, it is evident that the power really rests with the Communist party and the dictatorship. While in Canada the people popularly elect their representatives who elect their Prime Minister. The people elect their representatives to office and the representatives have to answer to the people. In China the members of The National Peoples Congress are indirectly elected. Im not sure what that means, but it sounds a little fishy. At any rate representatives are not popularly elected. The Communist party almost solely runs the nation. In Canada there are several different parties involved in government. In china only four percent of the population belong to the Communist p! arty. Still Communist party members hold the vast majority of significant government positions. On the other hand the Chinese and Canadian governments do have some similarities. Both governments are federal in form. They both have divisions between the central and local governments. They both are representative democracies. Well at least China tries to look like one. Canada and China are examples of governments that are fundamentally quite different. In China the people hold very little power in their government. The power rests with a small group and the Communist party. While in Canada the people popularly elect their representatives and hold the power in the government. The sovereignty rests with the people in Canada and with the Dictatorship in China. There lies the difference between the two types of government. That is also what makes America as well as Canada and other governments like ours so great. .u016d556e49d4b3947deed84a9810b40c , .u016d556e49d4b3947deed84a9810b40c .postImageUrl , .u016d556e49d4b3947deed84a9810b40c .centered-text-area { min-height: 80px; position: relative; } .u016d556e49d4b3947deed84a9810b40c , .u016d556e49d4b3947deed84a9810b40c:hover , .u016d556e49d4b3947deed84a9810b40c:visited , .u016d556e49d4b3947deed84a9810b40c:active { border:0!important; } .u016d556e49d4b3947deed84a9810b40c .clearfix:after { content: ""; display: table; clear: both; } .u016d556e49d4b3947deed84a9810b40c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u016d556e49d4b3947deed84a9810b40c:active , .u016d556e49d4b3947deed84a9810b40c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u016d556e49d4b3947deed84a9810b40c .centered-text-area { width: 100%; position: relative ; } .u016d556e49d4b3947deed84a9810b40c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u016d556e49d4b3947deed84a9810b40c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u016d556e49d4b3947deed84a9810b40c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u016d556e49d4b3947deed84a9810b40c:hover .ctaButton { background-color: #34495E!important; } .u016d556e49d4b3947deed84a9810b40c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u016d556e49d4b3947deed84a9810b40c .u016d556e49d4b3947deed84a9810b40c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u016d556e49d4b3947deed84a9810b40c:after { content: ""; display: block; clear: both; } READ: Skeptical views on noahs ark Essay The people have control over the government. It is something we often overlook and take for granted. I wouldnt want to live in China or any other Communist country. In a dictatorship the dictator gets what he wants, not the people in a democracy the majority gets what they want, but the minority has the right to whine as much as he wants. What a great country we live in.Bibliography:

Art and Visual Arts free essay sample

The Meaning and Scope of The Humanities Humanities The word humanities comes from the latin humanus, which means human, cultured and refined. To be human is to be have or show qualities like rationality, kindness and tenderness. It has different connotations in different historical eras. Today, however, we know of humanities as a loosely defined group of cultural subject areas. Unlike other subjects, it is not a group of scientific or technical subjects. The Scope of Humanities The humanities is a many-faceted subject. It is consist of the visual arts, literature, drama and theater, music, and dance. . Visual Arts The visual arts sre those that we perceive with our eyes. It involve not only painting and sculpture but include such things as clothes, household appliances, and furnishing of our homes, schools, and buildings. They may be classified into two groups; graphic arts (flat or two-dimensional surface) and plastic arts (three-dimensional). a. Graphic Arts Broadly, this term cove rs any form of visual artistics representation, especially painting, drawing, photography, and the like or in which portrayals of forms and symbols are recorded on two-dimensional surface. Printers also use the term graphic art to describe all process and products of the printing industry. b. Plastic Arts This group includes all fields of the visual arts in which material are organized into three-dimensional forms. 2. Literature The art of combining spoken or written words and their meanings into forms which have artistics and emotional appeal is called literature. 3. Drama and Theater A drama or play is a story re-created by actors on a stage in front of an audience. 4. Music The art of arranging sounds in rhythmic succession and generally in combination. Melody results from this sequence and harmony from the combinations. Music is both a creative and a performing art. The common forms are song, march, fugue, sonata, suite, fantasy, concerto and symphony. 5. Dance Dance involves the movement of the body and the feet in rhythm. Some important types include ethnologic, social or ballroom dances, ballet, modern and musical comedy. Method of Presenting of Arts Subject 1. Realism In painting, this is the attempt to portray the subject as it is. Even when the artist chooses a subject from nature, he selects, changes, and arranges details to express the idea he wants to make it clear. Realists try to be as objective as possible. Here the artist’s main function is to describe as accurately and honestly as possible what is observed through the senses. However, in the process of selecting and presenting his material, he cannot help being influenced by what he feels or thinks. 2. Abstraction It means â€Å"to move away or separate. †Abstract art moves away from showing things as tey really are. The painter or artist paints the picture not as it really looked. The picture is not just like life. It is not â€Å"realistic. † This is used when the artist becomes so interested in one phase of a scene or a situation thet he does not show the subject at all as an objective reality, but only his idea or his feeling about it. 3. Symbolism A symbol in general is a visible sign of something invisible such as an idea or a quality. It can be simply an emblem or sign like: % to represent percent, a lion to represent courage, a lamb to represent meekness. . Fauvism This was the first important art movement of the 1900’s. the fauves flourished as a group only from about 1903 to 1907 but their style greatly influenced many later artists. Henry Matisse led the movement and other important fauves included Andre Derain, Raoul Dufy, George Rouault, all from France. 5. Dadaism A protest movement in the arts was formed in 1916 by a group of artist and poets in Zurich, Switzerland. T he Dadaist reacted to what they believed were outworn traditions in art, and the evils they saw in society. 6. Surrealism This movement in art and literature was founded in Paris in 1924 by the French poet Andre Breton. 7. Expresionism A manner of painting and sculpting in which natural forms and colors are distorted and exaggerated. This method was introduced in Germany during the first decade of the twentieth century that is characterized chiefly by heavy, often BLACK lines that define form sharply contrasting over the vivid colors. 8. Impressionism A style of painting developed in the last third of the 19th century characterized by short brisk strokes of bright color to create the impressionism of light on objects.

Tuesday, April 21, 2020

Safeguarding of Assets Essay Example

Safeguarding of Assets Paper Internal auditors should review the means of safeguarding assets and, as appropriate, verify the existence of such assets Safeguarding of assets is those policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the companys assets that could have a material effect on the financial statements. This definition is consistent with the definition provided in the Committee of Sponsoring Organizations (COSO), Reporting to External Parties, which provides the following definition of internal control over safeguarding of assets: Internal control over safeguarding of assets against unauthorized acquisition, use or disposition is a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the entitys assets that could have a material effect on th e financial statements. Such internal control can be judged effective if the board of directors and management have reasonable assurance that unauthorized acquisition, use or disposition of the entitys assets that could have a material effect on the financial statements is being prevented or detected on a timely basis. For example, a company has safeguarding controls over inventory tags (preventive controls) and also performs periodic physical inventory counts (detective control) timely in relation to its quarterly and annual financial reporting dates. Although the physical inventory count does not safeguard the inventory from theft or loss, it prevents a material misstatement to the financial statements if performed effectively and timely. Therefore, given that the definitions of material weakness and significant deficiency relate to the likelihood of misstatement of the financial statements, the failure of a preventive control such as inventory tags will not result in a significant deficiency or material weakness if the detective control (physical inventory) prevents a misstatement of the financial statements. We will write a custom essay sample on Safeguarding of Assets specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The COSO Addendum also indicates that to the extent that such losses might occur, controls over financial reporting are effective if they provide reasonable assurance that those losses are properly reflected in the financial statements, thereby alerting financial statement users to consider the need for action. 340 Economical and Efficient Use of Resources Internal auditors should appraise the economy and efficiency with which resources are employed Internal auditors should appraise the economy and efficiency with which resources are employed. Management is responsible for setting operating standards to measure an activitys economical and efficient use of resources. internal auditors are responsible for determining whether: 1- Operating standards have been established for measuring economy and efficiency. 2-Established operating standards are understood and are being met. 3-Deviations from operating standards are identified and analyzed to those responsible for corrective action. 4-Corrective action has been taken. Audits related to the economical and efficient use of resources should identify such conditions as: 1- Under-utilized facilities. 2- Nonproductive work. 3- Procedures which are not cost justified. 4- Overstaffing or understaffing. 350 Accomplishment of Established Objectives and Goals for Operations or Programs Internal auditors should review operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned. Management is responsible for establishing operating or program objectives nd goals, developing and implementing control procedures, and accomplishing desired operating or program results. Internal auditors should ascertain whether such objectives and goals conform with those of the organization and whether they are being met. The term operations refers to the recurring activities of an organization directed toward producing a product or rendering a service. Such activit ies may include, but are not limited to, marketing, sales, production, purchasing, human resources, finance and accounting, and governmental assistance. An operations results may be measured against established objectives and goals which may include budgets, time or production schedules, and/or operating plans. The term programs refers to special purpose activities of an organization. Such activities include but are not limited to the raising of capital, sale of a facility, fund-raising campaigns, new product or service introduction campaigns, capital expenditures, and special purpose government grants. Special purpose activities may be short-term or long-term, spanning several years. When a program is completed, it generally ceases to exist. Program results may be measured against established program objectives and goals. Management is responsible for establishing criteria to determine if objectives and goals have been accomplished. Internal auditors should ascertain whether criteria have been established. If so, internal auditors should use such criteria for evaluation if they are considered adequate. If management has not established criteria, or if the established criteria, in the internal auditors opinion, are less than adequate, internal auditors should report such conditions to the appropriate levels of management. Additionally, internal auditors may recommend appropriate courses of action depending on the circumstances. The internal auditors evaluation of the accomplishment of established objectives and goals may be carried out with respect to an entire operation or program or only a portion of it. Audit objectives may include determining whether: The objectives and goals established by management for a proposed, new, or existing operation or program are adequate and have been effectively articulated and communicated. The operation or program achieves its desired level of interim or final results. The factors which inhibit satisfactory performance are identified, evaluated, and controlled in an appropriate manner. Management has considered alternatives for directing an operation or program which may yield more effective and efficient results. An operation or program complements, duplicates, overlaps, or conflicts with other operations or programs. Controls for measuring and reporting the accomplishment of objectives and goals are established and are adequate. An operation or program is in compliance with policies, plans, procedures, laws, and regulations. Internal auditors should communicate the audit results to the appropriate levels of management. The report should state the criteria established by management and employed by internal auditors and disclose the nonexistence or inadequacy of any needed criteria. If internal auditors formulated criteria by which to measure the accomplishment of objectives and goals, the report should clearly state that internal auditors formulated the criteria and then present the audit results. Internal auditors can provide assistance to managers who are developing objectives, goals, and systems by determining whether the underlying assumptions are appropriate; whether accurate, current, and relevant information is being used; and whether suitable controls have been incorporated into the operations or programs. Safeguarding of Assets Essay Example Safeguarding of Assets Paper Internal auditors should review the means of safeguarding assets and, as appropriate, verify the existence of such assets Safeguarding of assets is those policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the companys assets that could have a material effect on the financial statements. This definition is consistent with the definition provided in the Committee of Sponsoring Organizations (COSO), Reporting to External Parties, which provides the following definition of internal control over safeguarding of assets: Internal control over safeguarding of assets against unauthorized acquisition, use or disposition is a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the entitys assets that could have a material effect on th e financial statements. Such internal control can be judged effective if the board of directors and management have reasonable assurance that unauthorized acquisition, use or disposition of the entitys assets that could have a material effect on the financial statements is being prevented or detected on a timely basis. For example, a company has safeguarding controls over inventory tags (preventive controls) and also performs periodic physical inventory counts (detective control) timely in relation to its quarterly and annual financial reporting dates. Although the physical inventory count does not safeguard the inventory from theft or loss, it prevents a material misstatement to the financial statements if performed effectively and timely. Therefore, given that the definitions of material weakness and significant deficiency relate to the likelihood of misstatement of the financial statements, the failure of a preventive control such as inventory tags will not result in a significant deficiency or material weakness if the detective control (physical inventory) prevents a misstatement of the financial statements. We will write a custom essay sample on Safeguarding of Assets specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The COSO Addendum also indicates that to the extent that such losses might occur, controls over financial reporting are effective if they provide reasonable assurance that those losses are properly reflected in the financial statements, thereby alerting financial statement users to consider the need for action. 340 Economical and Efficient Use of Resources Internal auditors should appraise the economy and efficiency with which resources are employed Internal auditors should appraise the economy and efficiency with which resources are employed. Management is responsible for setting operating standards to measure an activitys economical and efficient use of resources. internal auditors are responsible for determining whether: 1- Operating standards have been established for measuring economy and efficiency. 2-Established operating standards are understood and are being met. 3-Deviations from operating standards are identified and analyzed to those responsible for corrective action. 4-Corrective action has been taken. Audits related to the economical and efficient use of resources should identify such conditions as: 1- Under-utilized facilities. 2- Nonproductive work. 3- Procedures which are not cost justified. 4- Overstaffing or understaffing. 350 Accomplishment of Established Objectives and Goals for Operations or Programs Internal auditors should review operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned. Management is responsible for establishing operating or program objectives nd goals, developing and implementing control procedures, and accomplishing desired operating or program results. Internal auditors should ascertain whether such objectives and goals conform with those of the organization and whether they are being met. The term operations refers to the recurring activities of an organization directed toward producing a product or rendering a service. Such activit ies may include, but are not limited to, marketing, sales, production, purchasing, human resources, finance and accounting, and governmental assistance. An operations results may be measured against established objectives and goals which may include budgets, time or production schedules, and/or operating plans. The term programs refers to special purpose activities of an organization. Such activities include but are not limited to the raising of capital, sale of a facility, fund-raising campaigns, new product or service introduction campaigns, capital expenditures, and special purpose government grants. Special purpose activities may be short-term or long-term, spanning several years. When a program is completed, it generally ceases to exist. Program results may be measured against established program objectives and goals. Management is responsible for establishing criteria to determine if objectives and goals have been accomplished. Internal auditors should ascertain whether criteria have been established. If so, internal auditors should use such criteria for evaluation if they are considered adequate. If management has not established criteria, or if the established criteria, in the internal auditors opinion, are less than adequate, internal auditors should report such conditions to the appropriate levels of management. Additionally, internal auditors may recommend appropriate courses of action depending on the circumstances. The internal auditors evaluation of the accomplishment of established objectives and goals may be carried out with respect to an entire operation or program or only a portion of it. Audit objectives may include determining whether: The objectives and goals established by management for a proposed, new, or existing operation or program are adequate and have been effectively articulated and communicated. The operation or program achieves its desired level of interim or final results. The factors which inhibit satisfactory performance are identified, evaluated, and controlled in an appropriate manner. Management has considered alternatives for directing an operation or program which may yield more effective and efficient results. An operation or program complements, duplicates, overlaps, or conflicts with other operations or programs. Controls for measuring and reporting the accomplishment of objectives and goals are established and are adequate. An operation or program is in compliance with policies, plans, procedures, laws, and regulations. Internal auditors should communicate the audit results to the appropriate levels of management. The report should state the criteria established by management and employed by internal auditors and disclose the nonexistence or inadequacy of any needed criteria. If internal auditors formulated criteria by which to measure the accomplishment of objectives and goals, the report should clearly state that internal auditors formulated the criteria and then present the audit results. Internal auditors can provide assistance to managers who are developing objectives, goals, and systems by determining whether the underlying assumptions are appropriate; whether accurate, current, and relevant information is being used; and whether suitable controls have been incorporated into the operations or programs.

Thursday, April 16, 2020

A Why Not Notre Dame Essay Sample Is Used To Guide The Student

A Why Not Notre Dame Essay Sample Is Used To Guide The StudentA Why Not Notre Dame Essay Sample is an outline of a student's essay. These are called samples, because you can find them at a variety of locations. In fact, they will come in handy when your thesis advisor or dissertation committee sees the sample.A Why Not Notre Dame Essay Sample is an outline of a student's essay. These are called samples, because you can find them at a variety of locations. In fact, they will come in handy when your thesis advisor or dissertation committee sees the sample.A Why Not Notre Dame Essay Sample may be found in various places, such as the online library, college or university books or even in high-school textbooks. In any case, they will be handy because they are, indeed, samples. They don't usually have the original, though. This is because when a student submits an essay, they will write their own introduction and summary and write it out.The reason that the sample is often free is because the author doesn't want to be accused of copyright infringement by somebody else who can claim that it is plagiarism. It is essential for you to be certain that you don't write an essay that was plagiarized, because if you are caught plagiarizing, you will lose your grade and there is a good chance that you will be expelled from school. Notre Dame and BYU are extremely strong colleges that do not allow plagiarism.A Why Not Notre Dame Essay Sample is a common ingredient of high school writing courses. It is usually an outline of a student's essay. It includes facts, definitions, or background information that the student needs to understand in order to answer the question that is in the essay. It also serves as a guide for the student.A Why Not Notre Dame Essay Sample is an outline of a student's essay. It includes facts, definitions, or background information that the student needs to understand in order to answer the question that is in the essay. It also serves as a guide for the student.The purpose of the sample is to guide the student, while still allowing them to choose what ideas or facts to include. This is necessary so that the student will be able to write a coherent essay, without being distracted by an arbitrary selection of data. This is especially important for high school students who may not have the same level of academic knowledge as their older, more experienced classmates.A Why Not Notre Dame Essay Sample is a common ingredient of high school writing courses. It is usually an outline of a student's essay. It includes facts, definitions, or background information that the student needs to understand in order to answer the question that is in the essay.

Monday, March 16, 2020

GENDER DESCRIMINATION Example

GENDER DESCRIMINATION Example GENDER DESCRIMINATION – Coursework Example The issue under consideration was on how female manages are still biased, despite achieving success in their areas of work. This article identifies a female director, Ms. Mayer of Yahoo, and the tribulations she faced because of dismissing the head of operations. The man under consideration decided to use discriminative words against the female CEO. Another example is on Lynn Tilton, who is the CEO of Patriarch Partners. An organization that is responsible for carrying out leverage buyout schemes. This has helped in ensuring that companies facing financial problems are able to get back into business. She sacked an employee for fabricating his CV (Brescoll and Sonnenfeld, 2014). However, the employee began using gender biased words against her, and all these were published in the media. However, in handling these situations, the managers concerned appealed to the media, to stop using words that are discriminative against women. It is important to understand that Ms Mayer and Ms Tilto n handled the situation calmly, and this is because they are aware of the gender sensitivity that surrounds the leadership of women in the corporate world. In fact, Ms Tilton denoted that had female reporters covered positive attributes that faced women, then these problems of gender discrimination would end (Naber, 2012). However, if they were not aware of the gender issues under consideration, then chances are high that their reaction to the stories would be different. Their reaction to male chauvinism used in the example would most definitely lead to the condemnation of the behavior under consideration. This is because they are women, and leading some of the most profitable companies in the world. On the other hand, in handling the experience of the woman in gender discrimination, the two Ms Mayer and Ms Tilton would likely advice her to seek legal redress.References: Brescoll, V., & Sonnenfeld, J. (n.d.). Women as Bosses Still Face Bias. DealBook Women as Bosses Still Face Bias Comments. Retrieved August 5, 2014, from http://dealbook.nytimes.com/2014/02/21/women-as-bosses-still-face- bias/?module=Search&mabReward=relbias%3Ar%2C{%222%22%3A%22RI%3A16%2 2} Naber, N. C. (2012). Arab America gender, cultural politics, and activism. New York: New York University Press.