The Crisis of Islam Holy War and Unholy Terror by Bernard...

The Crisis of Islam: Holy War and Unholy Terror is a book written by Bernard Lewis that ‘in particular charts the key events of the twentieth century leading up to the violent confrontations of today.’(Lewis) Lewis clearly and entirely pointed out key events explaining the choices to be made by the people of the Islamic faith. They must determine whether their religion takes its place alongside other religions in a global community, or whether it will revert back into conflict with non-Muslim nations. Islam is a religion that most Americans don’t understand but still have strong feelings towards. To clear things up, Islam is a monotheistic and Abrahamic religion written in the Quran, a book considered by its believers to be the exact†¦show more content†¦The next point Lewis makes is, â€Å"As the Western European Empires faded, Middle Eastern anti-Americanism was attributed to other, more specific causes: economic exploitation,†¦.the support of cor rupt local tyrants who serve America’s purposes by oppressing and robbing their own people†¦Ã¢â‚¬ (Lewis. 93-94) He goes on to say that it was the thought that America’s support for Israel and not the Palestinian Arabs in their conflict. An interesting point that Lewis makes in the following paragraph of the same page points out that during the 1930s and 1940s, Jews fled to Palestine which was a migration supported by the British and even the Nazis until the start of the war. However, it was reversed when Britain wanted to maintain Arab peace and limited Jewish immigration to Palestine. The Arab countries chose not to support the British, even though they were the ones trying to restrict the arrival of Jews to their area the most.(Lewis. 94) By far the most informative and understandable chapter of this book is the Double Standards chapter. The first point to mention from this chapter is, western opinions about the Islamic culture are not that of the US. It can b e inferred that Westerners in general identify the people of Islam inferior in some way and not just different from themselves. Violations of human and civil rights, as well as political freedoms are disregarded when taking place in Muslim countries. Lewis says, â€Å"Western spokesmen repeatedly overlook or even defend actions andShow MoreRelatedHist 410 Research Paper2519 Words   |  11 PagesLittle did the staff for each of the planes or the people boarding them know that plans had changed. Within the space of an hour, al Qaeda wreaked more direct damage on the United States than the Soviet Union had done throughout the entire cold war, a tragedy seen by more people than any other event in history. (Bergen, 2006) Many questions were garnered after September 11, 2001. What caused this horrific attack and who’s to blame for it? Was this attack forecasted, could we have seen it comingRead MoreBackground to the Quran Essays1134 Words   |  5 PagesTHE QURAN Background The Quran is a highly revered book in Islam. It is not only valued for its contents, but also more essentially for its status as Revelation. For this reason it is not a common practice among Muslims to make any significant reference to the history of the Quran. More appropriately, they make reference to the history of the Revelation of the Quran . According to the Islamic story, Allah revealed the entire Quran to Muhammad in the Night of Majesty. Afterwards, it then descended

The Concepts Of Hinduism And Buddhism - 1749 Words

The Concepts of Hinduism and Buddhism (Name) (Course name) (Instructors name) (Date of submission) The Concepts of Hinduism and Buddhism Buddhism and Hinduism have common roots: both religions have arisen in India. However, over long history of its formation, Buddhism has absorbed traditions of many civilizations of the East. It was not just a religion. This teaching is about personal enlightenment and contemplation of spirit. This awakening of soul has no reference to God. According to Hindu teachings, the whole world is a samsara. It consists of endless series of rebirths, where life is a suffering and stagnancy. The world around is an illusion. Nevertheless, beyond samsara exists a real world, which is ruled by the†¦show more content†¦Nobody argues with such fate. The biggest chances to break out of samsara are representatives of the highest priestly caste. Buddhism professes this principle in opportunities to attain the supreme grace. It does not appreciate caste society. In addition, Buddhism is focusing solely on the individual and his conscience. Hinduism is an amorphous religion. It has no single founder, does not constitute a single religion with specific dogma, and consists of many apprenticeships which have the same roots, but often include contradictory. Buddhism has a clear doctrine, though it is not a dogma. This movement is a system of philosophical knowledge. Generally, Hinduism is a national religion of Indians. Hinduism is unthinkable outside its boundries. Buddhism is a religion that is non-national. It involves people with different cultural traditions. Buddhists have their own cultural and educational centers, their ideology. Buddhism, preaches social and political indifference. In practice, they made a huge contribution to the organization of society and its ethno-political awareness of their values. Society, politics and history are diametrically far for the followers of Hinduism. Hinduism is indifferent and unavailable for alteration or changes. Buddhism is more dynamic concept and it is attainable for renewal. Place of emergence and spread of Hinduism is Indian subcontinent, where the

Hiroshima and Nagasaki Day Free Essays

Hiroshima Peace Day falls on August 6 and Nagasaki Peace Day on August 9. The two days to remind the world of the destruction that a war can wreck. According to estimates the bombs killed a large number of people – with the majority of the causalities having died from flash or flame burns. We will write a custom essay sample on Hiroshima and Nagasaki Day or any similar topic only for you Order Now What happened? In 1945, the United States of America dropped two atomic bombs on the cities of Hiroshima and Nagasaki in Japan. On August 6, the nuclear weapon â€Å"Little Boy† was dropped on Hiroshima because it was a city of considerable military importance and contained Japan’s Second Army Headquarters. It also was the communications centre and storage depot. On August 9, at 11:02 a. m. , at an altitude of 1,650 feet, Fat Man (right) exploded over Nagasaki. The yield of the explosion was later estimated at 21 kilotons, 40 percent greater than that of the Hiroshima bomb. Within the first two to four months of the bombings, the acute effects killed 90,000 – 166,000 people in Hiroshima and 60,000 – 80,000 in Nagasaki, with roughly half of the deaths in each city occurring on the first day. Six days after the detonation over Nagasaki, on August 15, Japan announced its surrender to the Allied Powers, signing the Instrument of Surrender on September 2, officially ending the Pacific War and therefore World War II. Germany had signed its Instrument of Surrender on May 7, ending the war in Europe. The bombings led, in part, to post-war Japan adopting Three Non-Nuclear Principles, forbidding the nation from nuclear armament. How to cite Hiroshima and Nagasaki Day, Essay examples

Differentiation Strategies of Gm free essay sample

Differentiation strategies are not about pursuing uniqueness for the sake of being different. Differentiation is about understanding customers and how GM s product can meet their needs. To this extent, the quest for differentiation advantage takes us to the heart of business strategy. The fundamental issues of differentiation are also the fundamental issues of business strategy: Who are GM s customers? How does GM create value for them? And how does GM do it more effectively and efficiently than anyone else? Because differentiation is about uniqueness, establishing differentiation advantage requires creativity – it cannot be achieved simply through applying standardized frameworks and techniques. This is not to say that differentiation advantage is not amenable to systematic analysis. As have observed, there are two requirements for creating profitable differentiation. On the supply side, GM must be aware of the resources and capabilities through which it can create uniqueness (and do it better than competitors). We will write a custom essay sample on Differentiation Strategies of Gm or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the demand side, the key is insight into customers and their needs and preferences. These two sides form the major components of our analysis of differentiation. In analyzing differentiation opportunities, GM can distinguish tangible and intangible dimensions of differentiation. Tangible differentiation is concerned with the observable characteristics of a product or service that are relevant to customers’ preferences and choice processes. These include size, shape, color, weight, design, material, and technology. Tangible differentiation also includes the performance of the product or service in terms of reliability, consistency, taste, speed, durability, and safety. Image differentiation are especially important for those products and services whose qualities and performance are difficult to ascertain at the time of purchase (â€Å"experience goods†). These include cosmetics, medical services, and education. By offering uniqueness in its offerings, GM may inevitably target certain market niches. By selecting performance, engineering, and style as the basis on which BMW competes in the automobile industry, it inevitably appeals to different market segments than does VW. To the extent that differentiation is imitated by other companies, the result can be the creation of new market segments. During the 1990s, General Motors’ segmented marketing strategy that targeted each brand on a specific price bracket and particular socioeconomic category ran into increasing problems as US customers showed less and less identification with the segments GM had defined for them. Demand analysis identifies customers’ demands for differentiation and their willingness to pay for it, but creating differentiation advantage also depends on a firm’s ability to offer differentiation. To identify the firm’s potential to supply differentiation, we need to examine the activities the firm performs and the resources it has access to. Pros and cons A strategy use by GM to seek competitive advantage through uniqueness (develop goods and services that are clearly different from those made available by the competitors)This strategy requires organizational strengths in marketing, research and development, technological leadership and creativity . They provide good services to the customer which services are different from other organization . G. M. is a multinational corporation engaged in socially responsible operations, worldwide. It is dedicated to provide products and services of such quality that our customers will receive superior value while our employees and business partners will share in our success and our stock-holders will receive a sustained superior return on their investment These days, GM realize how important it is to have employees trained in good customer service skills working in their contact center if they want to enhance their reputation. For example training staff in problem solving and the ability to multi task in areas such as navigating complex databases and switching between different computers to find information for the caller is now becoming a routine function in a modern contact center. It is therefore an advantage for call center employees in today’s workplace to have the ability to think quickly on their feet so they can deal quickly with involved information while working under pressure. GM also providing Transportation Services: Here GM aim at providing top nick transportation services to the customers and satisfy them to maximum extent. GM know that a delay in shipping the freights can cause considerable loss to the clients and the business, therefore on-time delivery is extremely important to us. The network of truck agents which are located at all over the booking points ensure that your consignments reach to its final destination in full secured mode, GM also gratify to all your transportation needs by providing you door-to-door Pick Up Delivery Transportation services.

Letter to Advocate Change in Inappropriate Language

Character Analysis Night and Tuesdays with Morrie Essays

Character Analysis Night and Tuesdays with Morrie Essays Character Analysis Night and Tuesdays with Morrie Paper Character Analysis Night and Tuesdays with Morrie Paper Character Analysis Night and Tuesdays with Memoir Throughout the novels Night and Tuesdays with Memoir both Ell Wisest from Night and Mitch from Tuesdays with Memoir watched someone slowly die or suffer. Wisest Is a Holocaust survivor who tells his story and explains his experience In the different camps he was placed in. Mitch, after 16 years of no contact with his old college professor Memoir, Mitch finds out that Memoir has ALLS and spends every Tuesday with Memoir until the last Tuesday(hence the title). They both went through a lot, Just like the people around them. Night, as mentioned before revolves around the Holocaust. So, there is a lot of death throughout the book. The death that surrounded Wisest affected him in a positive manner, All the death made Wisest a stronger person emotionally because he cared about others at first, but then he realized it was survival that mattered and Just stopped caring about others. Wisest changed, he began to question whether his life, or someone elses life was more important. If only I didnt find him! (Wisest 106). In this quote, Wisest Is questioning himself, and whether or not he should just stop caring about others. A quote that shows Weasels kindness and how much he cared for his father was when his father was Ill and left to suffer, Burt Wisest was there with his father the whole time. l gave him what was left of my soup(Wisest 107). Wisest tried very hard to save his father, gave him his rations, watched him and helped him as much as he could, but still did not succeed. Tuesdays with Memoir, as said before is about a student finding out his old college roofless has ALLS and decides to spend every Tuesday with him until his very last Tuesday. Mitch, the student was impacted by his old college professor, Morriss death in a positive manner also. Memoir death taught Mitch how to deal with death and live before death. After Matchs uncles death, he did not spend much time with his family and did not take death very well, that was until he started spending time with Memoir. The following quote supports my claim, Instead, I burled myself In accomplishments, cause with accomplishments, I believed I could control things, I could squeeze In every last piece of happiness before I got sick and died, Like my uncle before me(Mitch 6). Mitch did not even have a proper honeymoon because he was so more focused on work, and accomplishing things before he died because he did not want to end up like his uncle. Then, later on when he spent time with Memoir, he changed. He began to value family more, and appreciate it more too. This is part of what a family is about, not just love, but letting others know theres someone who is itching out for them(Mitch 27). The change in Mitch is seen in the following quotes because he finally realizes what family is and how much It really does matter. BY Brook-Addams 25591 Throughout the novels Night and Tuesdays with Memoir both Lie Wisest from Night is a Holocaust survivor who tells his story and explains his experience in the diff erent I didnt find him! (Wisest 106). In this quote, Wisest is questioning himself, and whether or not he should Just stop caring about others. A quote that shows Weasels undines and how much he cared for his father was when his father was ill and left The following quote supports my claim, Instead, I buried myself in accomplishments, because with accomplishments, I believed I could control things, I could squeeze in every last piece of happiness before I got sick and died, like my uncle before He began to value family more, and appreciate it more too. Is part of what a family is about, not Just love, but letting others know theres someone who is because he finally realizes what family is and how much it really does matter.

Critical Writing Essay Example | Topics and Well Written Essays - 500 words - 1

Critical Writing - Essay Example According to the article, while normally the piracy of goods and services adversely affect the original promoters and creators, the imitation of the fashion products are known to facilitate creativity and popularity of the promoters through pirated lines of the current fashion trend. The author asserts that while the concept of copyrights and patents are important for businesses to maintain a competitive edge over their rivals, such criteria are irrelevant for the fashion industry which seems to thrive on imitations and piracy of fashion designs. Though fashion designers may be annoyed by the copying of their designs and would like to prevent the practice in the gray market, it cannot be denied that the pirated version of those designs make it affordable for the general public. This not only serves to make those designers more popular but the process also helps them indirectly to gain financially because their niche clientele is still more willing to pay premium prices for the original products! Another pertinent factor is that the cheap counterfeit promotes awareness of the changing habits and tastes of the public. The dissatisfaction of the public with the current trends, motivates the fashion designers to be more creative and original in their new fashion line and meet the expectation of the consumers. As the article says, it means ‘there is more innovation, more competition and probably more sales than there otherwise would be’. Again, fashion industry is the only field where the imitation has promoted brisk development of the industry instead of adversely affecting its revenues and imagination. It is a well known fact that designer fashion product line, basically caters to a select segment of the society who do not mind paying exorbitant prices for the original and unique products. Piracy of the designer fashion products brings the goods to the

The Well Paid Receptionist Case Analysis Essay Example | Topics and Well Written Essays - 500 words

The Well Paid Receptionist Case Analysis - Essay Example The main problem with a company’s employees is that he/she gets little salary because employers’ strategy is to cut on salary expenses. However, employees are not deterred and use offers to enhance their earnings. An employee also ensures that sales increase through her good attendance and service to customers. She/he therefore focuses on improving his/her skills and performing well in his/her job and even engages in training to improve their skills (Berman, 2007). Suppliers of materials also have their own values. For instance, the supply of a good material with good capabilities is a good indicator of the supplier’s ethical business values and concerns for their customers, which leads to the supply of appropriate materials for the company. The Company’s customers develop good loyalty to Harvey’s services and business. They want a direct contract with the firm for all their service needs. The customers also need to be given specific attention to and their needs be met. The customers demand good services and attention from the company and that’s what makes the company to gain loyalty from customers. A company operating in the society should always be concerned with the needs of the society, hence making it concerned with third party values (Scott, 1999). The members of the society within which the business operates need good business environment so as to enable them recover from the problems related to the recession, pollution, inflation and unemployment. Competitors in the industry always display their own values in order to gain competitive advantage in the market. Each player in the industry has competition strategies to win the market (Bamford & West, 2010). In fact, there is always a need to take the best employees by competitors in the market so as to gain competitive advantage due to improved service delivery by the best

Will Online Education Finally Replace Regular Schools Education Research Paper

Will Online Education Finally Replace Regular Schools Education - Research Paper Example , is not a future possibility for which higher education must prepare, it is a current reality creating opportunities and challenges for educational institutions; a reality offering students expanded choices in where, when, how, and from whom they learn; a reality making education accessible to ever larger numbers of persons† the benefits that accrue distanced education are numerous, and the critics’ sentiment that the system is doing more harm than good should be shunned. Distance education has seen enrolment increase over time, and the learners who are in underserved regions have the opportunity to access education. Education become assessable to the learners who found it difficult to attend a regular school due to time constraints and geographical issues. It is important to indicate that schooling in the 21st century strongly requires ICT techniques to be incorporated to the curriculum. Computer skill are well instilled to the students who practice distance learning as compared to the student in regular school. There are also very confined skills in matters such as critical thinking, independent learning, research, computer usage, creative thinking, problem solving, time management, and decision making (Barker & Wendel, 2001). Educationists have suggested that learning should be student centered rather than teacher centered, this is very achievable in distance learning since the student is much involved in the learning process as compared to the st udents in regular school system. There are numerous expansion in distance education technologies (Karaim). And for this reason curriculum developers have positioned themselves to make sure that the education system is better compare to regular education that is facilitated by a teacher. Distance education with the aid of technology is offering a similar interaction between a teacher and a student. It will be baseless to argue that teaching of subjects such as mathematics can only be done attained in a regular

Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation

Jazz paper -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Born in New York City, Artie Shaw would become one of the top bandleaders in the swing era. He began his musical career as a highly sought-after alto saxophone player in the New York area, and was able to benefit from the growth of radio and studio recordings. As he perfected his technical ability with various dance bands, he was still relatively unknown in the early 30’s when he began to focus exclusively on the Clarinet while Swing music began to grow in popularity.   Ã‚  Ã‚  Ã‚  Ã‚  While we may carefully analyze the two pieces to satisfy our curiosity regarding musical evolution in Jazz, we should also not lose sight of the fact that these are two very enjoyable styles of music. From the lively swing orchestras inspiring large audiences to dance, to the softer Bossa Nova sound which is pleasing to hear in a relaxed setting, both have contributed to the growth of musical creativity in Jazz from the 1930’s through today. Shaw first broke through with an unusual string quartet in New York’s Imperial Theater. By early 1937, Shaw had formed a conventional swing band which would eventually record â€Å"Begin the Beguine†. Tormented by the pressures that came with unwanted fame, Artie Shaw disbanded his band at the height of his fame, but was able to mount a comeback with a new band the following year to record many more hit songs. Artie Shaw would go on to serve honorably in the US Navy during World War 2, but after returning in the mid-40’s it became clear that the times had changed, and it was no longer economically viable to support a big swing band. He continued to play sporadically and attempt to lead new bands until discouragement led him to announce his retirement in the mid-1950’s, after which he would never even play the clarinet again. Antonio Carlos Jobim, also known by his lifelong nickname of â€Å"Tom†, grew up in Rio de Janeiro in Brazil. During his late teens he began to pursue an education as an Architect, but by the time he turned 20, he could not resist a powerful attraction to music so he started to play the piano in nightclubs and worked in music studios. He recorded his first record in 1954 and found fame 2 years later when he provided the score for the play â€Å"Orfeo do Carnaval†. In 1958, along with the work of Brazilian Singer Joao Gilberto, Antonio Jobim launched the phenomenon known as Bossa Nova. In... ...finado on the other hand seems to be less restrictive, allowing the guitar to fade out right as the saxophone begins his contribution to the piece. Underneath it all, the rhythm section’s contribution as they keep time seems to reinforce this changing style of increasing creativity with the steady flat traditional sound of swing to the very creative rhythms in Bossa Nova.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the history of musical evolution, there are few styles which show more variation than Jazz. As such, it is sometimes enlightening to illustrate this variation by examining and contrasting some of the very unique styles of jazz, as well as the people behind the music. Within these pages, we will examine the Swing era represented by the performance of â€Å"Begin the Beguine† from Artie Shaw’s Orchestra with the Bossa Nova sound of â€Å"Desafinado† composed by Antonio Carlos Jobim. During this investigation we will see how two very different people from very different eras and styles both enjoyed commercial success under the big tent of Jazz music, as the highly organized sound of the big band era slowly gave way to newer styles that encouraged freedom in creativity by the soloists.

Facebook considers opening site to children

Facebooks manager of privacy & safety had announced that the social network has â€Å"thought a lot† about opening up the site to children under the age of thirteen to get the opportunity to access on to Facebook. Similarly, Facebook had changed its policies that allow children under thirteen to put public post online that can be viewed by everyone in the world. Therefore, this may effect children's life. Opening the site to children under the age of thirteen is a bad idea due to many issues.First, it might cause cyber bullying on the social medias; second, it might effect the children and their families' communication; and third, it might cause kidnapping, rape or murder cases. Cyber bullying is an anti-social behavior and this is related to technologies and the internet. First, cyber bullying is referring any kind of aggressive behavior through social media. Cyber bullying could happen by text, Facebook posting, Tweet, Skype, or E-mail, but most constantly happen on Facebook .Cyber bullying usually resulting in trauma victim, can also cause low cademic achievement, interpersonal, alienation, there may even produce retaliatory attacks forced the victim or the victim turned to bullying others; it also has some impact in the offender, the offender adult crime, alcohol abuse is quite high, with the offender characteristics, 60% male perpetrators for crimes committed before the age of 24, non-male offender characteristics only 23%.So if Facebook do allows children under the age of 13, there might be a chance to increase the cyber bullying cases. Second, communication between the children and their family is very important, but f Facebook allows children to gain access to Facebook, it will affect the communication the children and their family. A family with good communication between each other might involve lots of technological activities; indeed, technology may become a tool or media for the communication between each other.For example, some people do not like to tell things face to face, but they open their heart through online chatting or messages (Facebook chatting); in this way, technology become a media to connect children and parents. Thus, it even improved the communication between children and parents. This will definitely effect the children and families' communications, by not communicating with each other. So if Facebook allows children access on to Facebook under the age of 13, it may effect the communication between the children and their families'.Third, allowing children of the age of 13 or under gain access to Facebook might cause kidnapping, raping and murdering cases. Now a day, a lot of teens have Facebook accounts, and they enjoy using it. Chatting online with strangers turned going out in real life and this will lead them to getting kidnaped, raped or murdered; the crimes creates a fake nternet profile on Facebook and start chatting to the innocent teen or children, after they got the teen's or child's trust, an d convincing them to go out together in real life.Thus, the crimes such as kidnaps, rapes or murders them during the time when they are outside. Because these cases already happened to a lot of teenagers, it will increase possibly of the teens and childrens getting involve will kidnap, rape or Facebook opening site to children under the age of 13 to get the opportunity to access on to Facebook is extreme dangerous, because it will effect children's life, etal health, education or the negative effects and causes above.Also, it takes up a lot of time on an online world and playing all the cyber games; instead in reality they may think it is not. Sometimes, people or things on the internet are fake and it is not trust worthy. Furthermore, the teenagers should be ware of the strangers on Facebook, must not share any personal information with them, or else they can find you and kidnap, rape or murder you. Due to many issues, Facebook should re-discuss and make an correct decision, becaus e this will cause or effect many things that no one will want to happen.

Pros and Cons of Teacher Tenure

Pros and Cons of Teacher Tenure Teacher tenure, sometimes referred to as career status, provides job security for teachers who have successfully completed a probationary period. The purpose of tenure is to protect teachers from being fired for noneducational issues including personal beliefs or personality conflicts with administrators, school board members, or any other authority figure. Tenure Definition Teacher  tenure  is a policy that restricts the ability of administrators or school boards to fire teachers. Contrary to popular belief, tenure is not a guarantee of lifetime employment, but cutting through the red tape needed to fire a tenured teacher can be extremely difficult, the website notes. Laws pertaining to teacher tenure vary from state to state, but the overall spirit is the same. Teachers who receive tenure have a higher level of job security than a nontenured teacher. Tenured teachers have certain guaranteed rights that protect them from losing their jobs for unsubstantiated reasons. Probationary Status vs. Tenured Status To be considered for tenure, an educator must teach at the same school for a certain number of consecutive years with satisfactory performance. Public school teachers, in grammar, middle, and high school generally have to teach for three years to earn tenure. Private school teachers have a wider range: from one to five years depending on the school. The years prior to tenure status are called probationary status. Probationary status is essentially a trial run for teachers to be evaluated- and if necessary to terminated- through a much easier process than one who has received tenured status. Tenure does not transfer from district to district. If a teacher leaves one district and accepts employment in another, the process essentially starts over. In higher education, it generally takes six or seven years to earn tenure, which at colleges and universities is known as a full professorship or simply as achieving the position of professor. In the years before achieving tenure, a teacher might be an instructor, an associate professor, or an assistant professor. Typically, college or university instructors are given a series of two- or four-year contracts and then reviewed around their third year, and again in the fifth or sixth year. To achieve tenure, a non-tenured instructor might need to exhibit published research, proficiency in attracting grant funding, teaching excellence, and even community service or administrative ability, depending on the institution. Tenured teachers in public education at the grammar, middle, or high school level, are entitled to due process when they are threatened with dismissal or nonrenewal of contract. This process is exceedingly tedious for administrators because just like in a trial case, the administrator must show proof that the teacher is ineffective and has failed to meet district standards in a hearing before the school board. The administrator must produce definitive evidence that he gave the teacher the support and resources necessary to correct the problem if it is an issue relating to the educators performance. The administrator must also be able to show proof that the teacher willingly neglected her duty as a teacher. Differences Among States States differ as  to how a teacher achieves tenure, as well as in the due process procedure for firing a tenured teacher. According to the  Education Commission of the States, 16 states regard performance as the most important step for a teacher to earn tenure, while others place a higher level of importance on the amount of time an educator has spent working in the classroom. The organization notes some of the differences in how states handle the issue of tenure: Florida, North Carolina, Kansas, and Idaho have chosen to repeal tenure outright, phase out tenure, or remove due process provisions, though Idaho’s effort to abolish tenure was reversed by its voters.Seven states require districts to return teachers to probationary status if their performance is rated unsatisfactory.Instead of making layoff decisions on the basis of tenure status or seniority, 12 states require that teacher performance be the primary consideration. Ten  states explicitly prohibit the use of tenure status or seniority. The American Federation of Teachers notes that there are wide disparities in due process in regard to firing or disciplining tenured teachers. Citing a New York court case, Wright v. New York, the organization said that due process for firing a tenured teacher- which the plaintiffs attorney in the case called uber due process- lasted an average of 830 days and cost more than $300,000, meaning that very few administrators would pursue a case of terminating a tenured teacher. The federation adds that an analysis using the New York State Education Department data found that in 2013, disciplinary cases took only about 177 days statewide. And in New York City, data show that the median length of proceedings is just 105 days. Indeed, Connecticut has adopted an 85-day policy for terminating tenured teachers, unless there is agreement from both sides to extend the process, the AFT says. Pros of Tenure Advocates for teacher tenure say that teachers need protection from power-hungry administrators and school board members who have personality conflicts with a particular teacher. For example, tenure status protects a teacher when a school board member’s child fails the teachers class. It provides job security for teachers, which can translate to happier teachers who perform at a higher level. ProCon.org sums up a few other pros of teacher tenure: Tenure protects teachers from being fired for teaching unpopular, controversial, or otherwise challenged curricula such as evolutionary biology and controversial literature, says the nonprofit website that examines the arguments for and against various issues.Tenure helps with recruitment because it offers teachers a stable and secure job.Tenure gives teachers the freedom to be creative in the classroom and rewards them for their years of dedication. Tenure also ensures that those who have been there longest have guaranteed job security in tough economic times even though a more inexperienced teacher may cost the district significantly less in salary. Cons of Tenure Opponents of tenure argue that it is too difficult to get rid of a teacher who has been proved to be ineffective in the classroom. Due process is particularly tedious and difficult, they say, adding that districts have tight budgets, and the costs of a due process hearing can cripple a district’s budget. ProCon.org summarizes some of the other cons opponents cite when discussing teacher tenure: Teacher tenure leads complacency because teachers know they are not likely to lose their employment.Teachers already have sufficient protection through court rulings, collective bargaining, and state and federal laws making tenure unnecessary.Because of tenure rules, its too expensive to remove educators, even when their performance is subpar or they are guilty of wrongdoing. Finally, opponents argue that administrators are less likely to discipline a teacher who is tenured compared to one who is a probationary teacher even if they have committed the same offense because it is such a difficult proposition to remove a tenured teacher.

Customer according to the GUS site the CEO is Essays

Customer according to the GUS site the CEO is Essays Customer according to the GUS site the CEO is Essay Customer according to the GUS site the CEO is Essay Customer harmonizing to the GUS site the CEO is John Peace ( non Pearce per your instance and retentions in Burberry are 66 % non 77 % ( due to gross revenues of stock in 2003 ) Question 1. Using appropriate constructs and techniques evaluate GUS’s portfolio of concerns. Provide recommendations for the hereafter development of the portfolio. In his book Competitive Strategy’ Michael Porter introduces the construct of nucleus competency and declares that it is of import that a company knows and understands what is core’ to the success of it’s concern and how to protect this from rival reproduction in order to keep leading in their market. However, in today’s fast traveling environment singularity is difficult to continue and both merchandises and engineerings are able to be replicated at a really fast gait, therefore go forthing the distinguishing factor as the quality of service it offers it’s clients over and above it’s rivals. Where multiple merchandises, services or concern units are concerned the interrelatednesss between each strategic concern unit is overriding to success ( Porter, Competitive Advantage’ ) and a true trial of corporate competence. Prahalad and Hamel take this construct farther by presenting three trials for corporate competence supplying entree to a broad assortment of markets a nucleus competency should do a important part to perceived client benefits should be hard for rivals to replicate. GUS is a retail and concern services group ( www.gusplc.com ) which has been stream-lined from a diverse pudding stone into a group with three clear divisions or strategic concern units ( SBU ) ARG, Experian and Burberry’s ( Appendix 1 ) . Each division is clearly defined and cover the mass market ( ARG ) , the quality high terminal market ( Burberry ) and client intelligence ( Experian ) . It can be seen from the SBU reappraisal ( Appendix 1 ) that separately, non of the concern units pass’ the three measure competence trial, nevertheless, taken corporately as one, the GUS imperium, together they form a alone portfolio and work together for the benefit of the overall group ( GUS ) and rather perchance alone in holding three such distinct, and yet complementary divisions, all necessary to guarantee corporate advantage and market growing. Market Growth/ Market Share ( Boston Group Matrix ) overview and recommendations. High Low High Star Experian Question Mark – Burberry’s Low Cash Cow ARG Dog’s disposed of in reorganization restructure Taking the information from the SBU overview in Appendix 1 and using each portfolio within the Boston matrix it may be surmised that the Cash Cow is the ARG group. As the UK’s largest trading group, ARG has a big market portion and a figure of loyal clients and a sustainable income watercourse. It’s scheme is to keep gross revenues and market portion and take a defensive place. Income from the hard currency cattles can be used to fund and turnaround the inquiry Markss, Burberry’s. Burberry’s is in a growing niche market of luxury merchandises for hard currency rich and image witting clients and re-establishing the trade name could guarantee a high net income return for the hereafter. The star is Experian, which has a high market portion in a turning market and generates big amounts of hard currency for GUS as an entity. As seen from the SBU analysis, costs associating to the direction of this concern unit are low in comparing to the returns, compared with ARG and Burberry. Income from this SBU can besides be used to fund and develop Burberry. By pooling the resources of both ARG and Experian, the Burberry trade name can be given the accent on merchandise design and selling that it needs to turn to rule it’s market. Operating in a luxury market, there is possible for high returns. Of class, the GUS group should non free sight of it’s original and loyal clients, those who frequent the ARG concerns and the new corporate clients who purchase intelligence from Experian. It, in bend, needs to go on to reinvest in keeping and increasing it’s place in the market. It is paramount that the demands and wants of these two SBU’s must non be compromised in order to fund Burberry growing. In add-on by utilizing information gathered from the Experian database, the group as a whole could utilize this to their advantage to profile and aim bing and possible clients, capable to data protection limitations, for both the ARG and Burberry concern units – therefore enabling growing for the GUS concern as a whol e. Question 2. Explain how design rules could be applied to develop the public presentation of Experian and Burberry. Advise Ms Bravo how the design procedure should be managed at Burberry. Harmonizing to Kotler and Rath, most companies lack a design touch but that successful design is built-in to a companies success. Design is non merely the look/ feel/ styling of a merchandise, instead it is much more than that and that companies may see an addition in profitableness by taking on board the design elements of public presentation quality, lastingness, visual aspect and cost. ( Kotler et Al ) and guaranting that clients demands are met both practically and aesthetically. Using the above constructs, pertinent inquiries, such as those suggested below, may be asked of bing and possible clients. By understanding and pass oning the design demands suitably, Experian and Burberry can help their corporate public presentation by selling merchandises and services that clients want and increase satisfaction because they are presenting what the client demands. Experian Burberry Performance What information do you necessitate and how should it be presented? What map do you necessitate from your coat, heat and or H2O opposition? Quality What format should the information be in, electronic e.g. hypertext markup language or the printed word Quality and criterion of coating is synonymous with the trade name Lastingness Is this to be a one off study or repeated at regular intervals Is this to be a seasonal/ manner point or a long term investing Appearance Does the information demand to incorporate with other that you hold, does it necessitate to be formatted in a certain manner? Do you desire high manner or authoritative expression? Cost What budget do you have†¦.ok, so these are the options available to you The scope varies in monetary value from ten to y dependent upon the point purchased. Let me cognize what you wish to pass and I will demo you what is in that scope. Having ascertained the customers’ exact demands and merchandise demands, Trueman and Jobber take the construct farther by taking the design rule to a competitory degree and presenting the four dimensions Value, Image, Process and Production ( VIPP ) . Should Experian and Burberry’s introduce such a system, so this value added procedure monitors’ the new product/ service development through construct to bringing. Value represents the customers’ perceptual experiences of value and whether outlooks have been met, whilst the image portrayed by the company in presenting the merchandise or service to the client is of paramount importance to the company. This should all be driven by a procedure from construct to fruition and the production seasonably and efficient. All elements within the VIPP procedure can be monitored by set abouting research throughout the four phases and by enforcing quality control systems for both the customers’ and companies benefit , as demonstrated in the tabular array below. Customer attitudes Company public presentation Value Design Quality Standards client outlooks Perceived and existent merchandise value net income borders merchandise retail monetary value Image Perceived individuality Promotion Perceived company image/ attitudes towards trade name Brand equity Procedure Needs/wants to company Translation of needs/ wants Idea coevals to concept/product proving Working coherently as a squad Production Handiness when required Efficiency Materials/ associated costs Time to market ( Based on article Competing through design ) Note:Ms Bravo Subject:Design Process at Burberry Further to our recent treatments, delight happen listed below an overview of how the design procedure may be managed at Burberry’s. First, it is most of import that the procedure has non merely senior direction bargain in, but has a senior member of staff with overall duty to drive the procedure and demo committedness to all staff concerned. I would urge taking the undermentioned stairss if they are non in topographic point at nowadays: Brief staff on the importance of design within the administration, the function that it plays and the impact on single sections. Continue to use taking edge manner interior decorators to maintain up to day of the month with tendencies both in the UK and abroad. Employment interior decorators to introduce luxury must hold points and involve clients in think armored combat vehicle Sessionss, offer incentives to take portion. Appoint an overall design title-holder within Burberry’s and a learning circle group formed by representatives from each of the internal sections. Create one or more focus group of mark clients to prove design thoughts and constructs and advise on the manner frontward. See offering inducements such as price reductions off merchandises to take portion in these research treatment groups. Introduce a entire quality direction procedure to guarantee quality of both systems and processes throughout the design and bringing stage. By set abouting the above activities the company will present and keep a stronger design and client focal point. ( Customer, delight see? ? ? against one of the diary articles sent – you will necessitate to add twelvemonth and name of diary. ) Bibliography Brassington, F, Pettitt, S ( 2000 ) Principles of Marketing( 2neodymiumEdition ) ( Essex, Pearson Education Limited: 2000 ) Donaldson, B ( 1995 ) Customer Service as a Competitive StrategyJournal of Strategic Marketing, Vol.3 No.2: June 1995 Doyle, P ( 1998 ) Marketing Management and Strategy( 2neodymiumEdition ) ( Hemel Hempstead, Prentice Hall: 1998 ) Drummond, G, Ensor, J, Ashford, R ( 2003 ) Strategic Selling: Planning and Control( 2neodymiumEdition ) ( Oxford, Butterworth Heinemann: 2003 ) Egan, C ( 1997 ) Creating Organisational Advantage( 3rdEdition ) ( Oxford, Butterworth Heinemann: 1997 ) Grant, R ( 1992 ) Contemporary Strategy Analysis( 2neodymiumEdition ) ( Cambridge Massachusetts, Blackwell Publishers: 1992 ) Johnson, G. Scholes, K ( 2002 ) Researching Corporate Strategy( 6Thursdayedition ) ( Harlow, Financial Times, Prentice Hall: 2002 ) Kotler, P ( 1997 ) Marketing Management – Analysis, Planning, Implementation and Control )( 9ThursdayEdition ) ( New Jersey, Prentice Hall: 1997 ) Kotler, P Rath, A ( twelvemonth of diary to be inserted by client? ? ) Design: A Powerful But Neglected Strategic Tool( ? ? ? name of diary to be inserted by client ) Lynch, R ( 2003 ) Corporate Strategy3rdedition. ( London, Financial Times Pitman: 2003 ) Porter, M ( 1985 ) Competitive Advantage: Creating and Sustaining Superior Performance( New York, Free Imperativeness: 1985 ) Prahalad, C.K. Hamel, G ( 1990 ) The Core Competence of the Corporation( Harvard Business Review May – June 1990 ) Trueman, M Jobber, D ( 1998 ) Competing Through Design( Long scope planning, Vol.31, 1998 ) Whittington, R ( 1997 ) What is Strategy and does it Matter?London, International Thompson Business Press: 1997 ) www.bbc.co.uk www.gusplc.com Appendix 1 ARG the argos retail group Incorporates the high street shops, place shopping and cyberspace concerns. Most of the trade names within the ARG are good known in their ain right, such as ARGOS, Kay’s and GUS and each are known for the comprehensiveness of merchandises and services it offers clients. Offering multi channel buying and distribution options for the mass market client. Core competency 1. Established for over 100 old ages this division represents the modern equivalent of the original trade name and screens every demand for the place. Core competency 2 It is really difficult in such a market to be alone, with rivals such as Next presently ruling the place shopping market. Does non run into standards for nucleus competency 3. ARG’s current direction squad ( www.gusplc.com ) are concentrating on a growing scheme, late purchased of 33 index shops, thereby supporting their topographic point in the market. In 2002, gross revenues from this division amounted to ?4,629m, which translated to ?255m of net income before revenue enhancement, this division was the most profitable in that twelvemonth and is presently the UK’s prima ware retail merchant ( www.gusplc.com ) . Experian Experian is a planetary leader in the information services market place ( www.gusplc.com ) . Experian emerged in the 1990’s and offered client intelligence information to corporations prepared to pay for such and has grown in strength to offer a broad pick of information services covering a assortment of industries. Core competency 1. In today’s market topographic point, cognition is power and Experian offers a broad assortment of up to day of the month services to different markets. Core competency 2. Whilst it should be hard for rivals to retroflex the exact information held by Experian. it is non the lone company offering intelligence. Core competency 3 non satisfied. It’s strength is in the trade name name and the quality of the information held on it’s database and degree of service it offers it’s customers’ . In market research fields the name experian is really good known for the databases of information it holds and many recognition card companies and the similar use their services to execute recognition card and fiscal evaluation cheques In 2002 gross revenues amounted to ?1092m of which ?229m was net income before revenue enhancement. Experian are the lifting stars of the GUS portfolio and are concentrating on a growing scheme, late denoting the purchase of the company LowerMyBills.com. ( www.gusplc.com ) . Burberry’s Burberry’s offers quality interior decorator apparels Operating in a niche market it is presently being further developed to offer luxury accoutrements and has late appointed immature Italian American interior decorator to broaden the age scope entreaty of its apparels and to concentrate on pulling younger adult females, by utilizing both immature famous person ( Kate Moss ) and immature royal ( Frederick Windsor ) indorsement. Burberry’s has a strong trade name image with it’s strength in being known as offering high quality merchandises, whilst it’s failings have been the perceptual experience of the age of adult female who wears the trade name, this is now being addressed. Harmonizing to Prahalad and Hamel’s foremost core competency trial, Burberry’s were non originally supplying entree to a broad assortment of markets as their nucleus client was middle/ older aged adult females. This has now been addressed and entree to the merchandises increased by presenting a younger profile and a scope of luxury merchandises from tickers to jackets for Canis familiariss. The Burberry cheque is synonymous with the trade name and one would assume, patented so should be hard for rivals to retroflex. Core competency 3. In 2002 gross revenues amounted to ?625m and gain before revenue enhancement of ?64. In 2003 GUS sold portions in Burberry and now holds 66 % of portions in the company ( www.gusplc.com ) Undertaking I Kaye Adamson undertake that in line with my contractual duties this work is wholly original, and has non been copied from any website or any other beginning, either in whole or in portion. By subjecting this work I understand that if my work is found to be plaigerised that I will non merely give up my fee but besides be capable to legal proceedings in order to retrieve amendss for loss of net income and harm to concern repute. Furthermore, I understand that I may be capable to legal proceedings from any 3rd parties such as the terminal clients and copyright holders of the original work who may hold had their rights infringed or suffered loss as a consequence of my actions. I besides understand that in add-on I will be apt to a ?100 disposal charge and that I may be apt for legal costs. I understand that this e-mail and the work I am subjecting may be used as grounds against me if I breach this project. Please take this to represent my electronic signature. Kaye Adamson

Compare and contrast the ethical issues concerned with due process v Essay

Compare and contrast the ethical issues concerned with due process v. street justice. in U.S - Essay Example On considering the ethics behind whether to implement 'due process' or 'street justice', it may be of ample relevance to point out inquisitively about up to what extent is one necessary over the other. By 'street justice', policing in the U.S. takes its origins out of the increasing urgency to develop a community-based politically decentralized institution to manage social regulation within communities that barely cope with keeping norms as urbanization progresses in them (Sykes). This is especially true during the early years when accredited justice institutions overlooked adequate fulfillment of tasks that the police was summoned over for complementary aid and allowed thereby to conduct informal procedures on peacekeeping to settle tolerable disputes at least. Since local governments admit imperfection and inefficiency or neglect on certain aspects that seem quite inevitable at times of facilitating criminal cases, police officers are hence granted the opportunity to exercises flex ible authority to apply measures they suppose may be suitable for a particular occasion. As this tradition proceeds so that American policemen fully recognize the functional worth of 'street justice', it readily yields for these law enforcers the thought of having broader options in performing their designated duties. More often than not, the idea of versatility with role naturally comes out as an initial impression that lasts as long as each police officer assumes that their overall job equates that of the judiciary system. Having a wider sense of responsibility in the process is remarkable, however, the risk of operating beyond the required control occurs at a stage of reasoning that locates community-based policing as more of a privilege. This way, there are cops who, reportedly, have become abusive of their profession to obtain favor which satisfies personal interests. The disadvantage of accruing potential greed or inclination to corrupt practice as from such eventually obscure s the sight of justice in achieving fair ends upon targeted goals with which the welfare of the innocent is the chief concern. On the other hand, subjecting moral issues under the 'rule of law' is known to be a classic organized way of evaluating which side deserves a specific portion of verdict. Though it is conventionally tedious to hold court proceedings, appeals and positions of each of the people involved are thoroughly examined, with scientific investigation in the process, and are judged accordingly in this setting in order that one is assured of fair and equal treatment with the rest during prosecution. Where evidences are adequately presented, an appreciable chance of attaining to just consequences duly deserved follows after the most reliable scrutiny by a number of lawfully educated individuals. Typically, a systematic means of arriving at righteous judgment is unquestionable for being objective by nature, but the harsh realities of officiating a correct yet rigid or aust ere punishment is unlikely translatable to a form which is rather compassionate and life-transforming for a culprit who might so profoundly hope to change and be wholly renewed apart from the former immoral character. Dr. J.M. Pollock further argues that by 'due process' in the 'rule of law', â€Å"

Management of Organisations Assignment Example | Topics and Well Written Essays - 2500 words

Management of Organisations - Assignment Example 1.) Therefore, organisational performance should be measured. Assessing an organisation's performance also helps to determine whether or not the company has a clear mission (one that addresses the needs of a particular marketplace) and whether or not people on all levels of the organisation understand the mission. Assessing the performance also allows the organisation to review the mission statement and to determine if the mission is referenced when developing organizational strategies. Assessing an organisation's performance will help to determine the procedure and processes that are set in place and whether or not these are in compliance with federal, state, and local laws. Examining the current ethics compliance programs (if there is one) and the processes which are set in place to assess compliance with accounting and financial management system helps to determine if the system that human resource uses is effective. Examining how the organisation measures employee satisfaction and how it handles employee satisfaction and how the processes of accreditation and certification operate along with their effectiveness can be determined by the assessment of an organisation. These methods are just some way that a manager can assess internal environment of an organisation. organisation is service oriented and its focus is on the c... The organisation is service oriented and its focus is on the clients. Fitness First is the largest health club operator in the UK and Europe. Having grown from a single health club, twelve years later Fitness First has 1.2 million members in fifteen countries. There are 166 Fitness First clubs in the UK, which is the focus of this case study. They provide top-quality service and equipment at a value price in a non-intimidating environment. Regardless of an individual's current fitness status, they offer the opportunity to improve his/her fitness level.Fitness First strives to deliver its members the best experience each and every time he/she walks through their doors. It was found that the customer service to clients is impeccable. Through word-of-mouth, feedback, increased membership, etc. the assessment of this portion of the organisation was excellent. However, the assessment of employees, staff, and policies regarding staff were assessed, the results were not the same. The company pl aced much emphasis on meeting the needs of its clients which left a gap in meeting the needs of its employees. Perhaps by implementing Investors in People, the largest health club operator, which caters to people can also provide cater to their people (employee) and reach its objectives more effectively. Management 4 In order to improve the company's weaknesses, based on findings during the assessment, the company decided to invest in its staff and employees in addition to investing in its clients. Taylor & Thackwray, (1996:1), as cited in Scutt (1998) stated that, "Investment in equipment depreciates whilst investment in people appreciates". As this quote points out, investing in people will deliver a huge return.

Ghana and the Ashanti Tribe Essay Example | Topics and Well Written Essays - 2500 words

Ghana and the Ashanti Tribe - Essay Example The issue of Ghana and the Ashanti tribe is one of great significance and interest, and in order to come to a better understanding on the subject matter, we must thoroughly discuss these topics, as well as any and all key related information. The aim of this paper is to do this, in order to provide a more intellectual and knowledgeable viewpoint on the subject matter at hand. This is what will be dissertated in the following. Ghana is a country in West Africa which borders the Ivory Coast to the west, Burkina Faso in the north and Togo to the east. Ghana was "inhabited in pre-colonial times by a number of ancient kingdoms, including an island Ashanti kingdom and various Fante states along the coast." (Wikipedia, 2006). Ghana became independent in 1957, and the country's population is now 21,029,853. The name Ghana is mostly symbolic, and was chosen for the nation - a reference to the Ghana Empire of earlier centuries. Ghana comprises of over 60 ethnic groups, with fifty two major languages and hundreds of dialects which are spoken in Ghana, and English, the official language of Ghana, is spoken by many. Like most other African nations Ghana has rich traditional cultures that differ from one ethnic group or tribe to the other. Generally, Ghanaians emphasize such communal values as; family, respect for the elderly, honoring traditional rulers, and the importance of dignity and proper social conduct. "Individual conduct is seen as having an impact on an entire family, social group and community; therefore, everyone is expected to be respectful, dignified and observant in public settings and in most every aspect of life." (Wikipedia, 2006). No part of Ghana, however, is ethnically homogeneous. Urban centers generally ethnically mixed due to migration in towns and cities in search of employment; rural areas, with the exception of cocoa-producing areas that have attracted migrant labor, tend to reflect more traditional population distributions. Prior to European colonization, the Ashanti Confederacy was a major state in western Africa, particularly from 1570 to 1900. Ashanti wealth was based on the region's substantial deposits of gold. These rich deposits led to much metalworking among the Ashanti. Ashanti was one of the few African states which was able to offer serious resistance to the European imperialists. Between the years of 1826 and 1896, Britain fought four wars against the Ashanti kings (the Anglo-Ashanti wars), one of which was notable as the first conflict in which the Maxim gun was used. "In 1900, the British finally subdued the kingdom and renamed it the Gold Coast colony. A revered figure in Asante history is Yaa Asantewaa, a leader of the resistance against British colonialism in 1896." (Wikipedia, 2006). The Ashanti people are known mostly for their colorful folktales and mythology, as well as for their religion. The most important god in the pantheon of the Ashanti of Ghana is Nyame, the omniscient, omnipotent sky god. Tano is one of the most important and famous gods of Ashanti. All the other gods of Ashanti, especially the river gods in particular, are believed to be the children of Tano, and therefore the Ashanti believe that the gods are the children of Nyame and that they serve as intermediaries between humans and Nyame. The Ashanti tribe is the tribe from which nearly half of the Ghanaian population is descended, and is the largest tribe in

Internal public relations action plan at Burt’s Bees Inc Essay Example for Free

Internal public relations action plan at Burt’s Bees Inc Essay The objective of the Burt’s Bees Inc is quite simple â€Å"Practicing what we preach. † Concerning the philosophy, I recall what Koran, Moslem’ Holy Qur’an, says about the countless benefits of honey, which is also created by bees. Since the company aims at manufacturing products from natural ingredients, the company decides to put the idea of earth-friendly on the company’s packaging. Natural also underlies the company business philosophy, saying that sustainable business practices are keys to successful business since it promotes best practices. The company says that this philosophy is reflected in its ingredients and packaging designs that carefully take pay attention to environmental preservation including all living things on the planet Earth. In terms of industry leadership Burt’s Bees is still a small player in personal product sector. In 2003, the company generated revenue $50 million. Although this number was considerably huge for the 20-year old company, I see that the revenue achievement of Burt’s Bees was not noteworthy if we compare it to the company’s three main competitors; they are Nature’s Sunshine Products Inc, Procter Gamble, and Wyeth. Unlike communication to customers or other external entities, internal public relations do not use television as communication media. This is because television target wide level of audience except in the company there is restricted internal television station that only broadcast within the company’s facilities. This condition suggests that in developing internal public relation action plan, a company needs to assess what communication media is appropriate to communicate an event or a program and at what time the company should deliver the information. Therefore, a company will provide careful plan so that their message in internal magazine/newspaper, web site, and internal television will convey similar message. Table 1 Internal Communication Action Plan at Burt’s Bees Inc in 2007 Issues Action Accountability Delivery Date Measurement Comm. Medium 1. Distribute Information Regarding New Products/Offerings Compile documents regarding new program/products and distribute them to all employees Vice President of Marketing Once every one week and every time new programs are commercialized ? The number of employees response (read the distributed message) reaches minimum of 100% of total employees ? Vast Participants/Audiences Feedbacks ? E-mail ? Corporate Website ? Internal Magazine 2. Employees are unsure the benefits of beeswax and other natural ingredients 1. Invite health scientists regarding the benefits of natural products for our health 2. conduct product demo showing the benefits of natural products 1. Vice President of Marketing 2. Vice President of Research and Development December 2006 and June 2007 Participants understand the benefits of natural ingredients for health care industry and become marketing spokespeople to customers (family, neighbours etc) ? Employee Gathering ? Seminars ? E-mail ? Corporate Website †¢ Internal Magazine 3. Corporate e-mail is full of viruses attack Create regulation regarding the use of Internet for business purpose only Vice President of Information Technology Every employee logs into corporate network ? The number of viruses attack decreased ? Network resources are used efficiently ? E-mail ? Corporate Website? Internal Magazine 4. Employees do not known Burt’s Bees strategic position Informing the comparison with competitors of Burt’s Bees Vice President of Marketing Every Quarter ? Compare products from competitors (Nature’s Sunshine Products Inc, Procter Gamble, and Wyeth) ? E-mail ? Corporate Website ? Internal Magazine 5. Salespeople do not know the approach to customers Setting sales session that teach the strategy to market Burt’s Bees products Vice President of Sales Every Month ? Salespeople understand the strategy to approach customer in selling natural-ingredient products ? Training session (role play) The action plan shows that Burt’s Bees may employ different type of communication media and events in order to inform internal entities (employees) regarding current products, program, and offerings. The brief explanation of each communication medium highlighting the benefits and its audiences is as following: ? Web Si te The key points when conducting promotion via online media is that the message should clearly describe and inform about what Burt’s Bees is offering and had better to provide some links to close the deal (e-commerce ready) for employees who want to but products at a special prize. In Burt’s Bees web site (http://www. burtsbees. com) there should not be overwhelming applications such as Flash Media or pop up. Since not all employees are equipped with have high-speed computers that can access the flash media quickly. In my experience, opening a web site that are equipped with flash media like www. habitat. net can provide guests with dullness since it takes much time to see the animation appear in my screen. ? Print Media. It includes internal magazine/newspaper, poster, and brochures. Since Burt’s Bees are associated with natural ingredients that are safe for human beings, therefore, in the communication message, the company must clearly convey message that employees understand the benefits of natural ingredients like beeswax compared to chemical products. ? Seminars or discussion. In this communication media, Burt’s Bees invite health physicians, celebrities that use natural ingredients products so that employees are confident to communicate the benefits of Burt’s Bees natural products to their families, neighbours, and friends, to name a few. Bibliography Burt’s Bees Inc. (2005). Company Profile. Retrieved November 6, 2006 at: http://biz. yahoo. com/ic/104/104522. html Douglas, Susan P. and Craig, C. Samuel. (1995). Global Marketing Strategy. McGraw Hill, New York. INTERNAL COMMUNICATION ACTION PLAN. Retrieved November 5, 2006 from www. campus. manchester. ac. uk/medialibrary/internal-comms/comms-audit-action-plan. pdf RD Marketing. (2006). Creating an Integrated Marketing Communications Plan. Retrieved November 5, 2006 from http://www. rd-marketing. com/communications-plans. htm.