Upton Sinclairs The Jungle and the Meat-Packing Industry Today Essay

Meatpacking relates to the raising, butchering, bundling and handling of animals, for example, pigs, dairy animals, and chickens. Before butcher, creatures are developed and taken care of. Food borne ailment pathogens despite everything plague the meatpacking business since the production of meatpacking. The administration assumes a colossal job in giving enactment and guaranteeing the security of meat items and business. Despite the fact that the legislature is intended to assess and ensure security, numerous unlawful practices seem disregarded relating to the wellbeing of meat for shoppers. Meatpacking initiated a great many years back, and the wellbeing of the meatpacking business has been assessed significantly since the modern unrest in America. The historical backdrop of the meatpacking business in America, the effect of writing, for example, the novel of the wilderness composed by Upton Sinclair, the rendering and light of meat, and current specialist issues add to the ghastly security safeguards just as the dreadful condition including the meatpacking business. Meatpacking filled in as exclusively a privately-owned company up until the seventeenth century. As populace in America developed tremendously, industry just as urbanization made an interest for meat item. Thusly, overwhelming industry immediately supplanted customary practices. Nearby meat stores developed into tremendous organizations and organizations that prepared a huge number of creatures every day into new (Meat Industry). At the development of the twentieth century, 4 significant meat pressing enterprises took over little meatpacking organizations and family possessed organizations. The 4 significant organizations at the time comprised of the Armor, Swift, Morns, and national pressing. The â€Å"Big Four† meat pressing organizations brought together their tasks in a couple of urban areas (BRIA 24 1 B ... ...s not a top need. As the meat business shows a couple of aces, the cons exceed definitely. Works Cited BRIA 24 1 B Upton Sinclairs The Jungle: Muckraking the Meat-Packing Industry. Constitutional Rights Foundation. N.p., n.d. Web. 11 Mar. 2014. Nursery, Steven. US: Meat Packing Industry Criticized on Human Rights Grounds. New York Times. N.p., 25 Jan. 2005. Web. 19 Apr. 2014. H.C. White. Chicago - Meat Packing Industry: Dropping Hides and Splitting Chucks, Beef Dept., Swift and Co's. Packing House. Advanced picture. Library of Congress. Library of Congress, n.d. Web. 21 Apr. 2014. Kallen, Stuart A. Sanitation. Detroit: Greenhaven, 2005. Print. Meat Industry. Encyclopedia Americana. Grolier Online, n.d. Web. 14 Mar. 2014. Meatpacking in America: Still a Jungle Out There? . Presently |. PBS. N.p., n.d. Web. 11 Mar. 2014.

Unit 3 discussion domestic violence Research Paper

Unit 3 conversation aggressive behavior at home - Research Paper Example all that by creating a quality hereditary age with almost no characteristics of criminal conduct however those concentrated on making our planet liveable in the following a long time to come. I accept the hypothesis in to the extent the thought of battery propensities being experienced and not acquired. This is so in light of the fact that any type of savagery including battery is gained through the social taking in process from injurious relatives (Gosselin, 2009). Youngsters gain from harsh guardians and they pass these attributes to their kids through a similar procedure of being fierce and their kids replicating a similar conduct. A guide to clarify why the battery inclinations are not acquired is from watching kin from similar guardians carrying on contrastingly to determine contrasts. Not every one of them act savagely and this clarifies why the conduct is experienced. Kids who experience or as presented to progressively aggressive behavior at home and particularly battery will in general be increasingly rough that the individuals who didn't understanding

The Changes in the Way the Company Produces and Market Products and ho Case Study - 101

The Changes in the Way the Company Produces and Market Products and how they Address Customer Issues - Case Study Example The new methodology proposed by the organization will improve its upper hand over the Chinese adversary firms because of the LWT’s nearness to the U.S. showcase. LWT is near its buyers subsequently they will appreciate low vehicle cost than its rivals (Case study, N.d). The activity cost will diminish when they begin managing clients straightforwardly as opposed to selling their items through brightening focuses. The expense of holding stock will likewise lessen and since they will utilize the web and index to arrive at the clients that will bring about the decrease of promoting costs (McCormick & Duff, 2011). Moreover, the organization will acquire a speedy reaction from the customers and have the option to offer a snappy arrangement and increment consumer loyalty than its opponents in China (Case study, N.d). The impacts of the proposed choice will result to the scaled down cost of items because of a decrease in stock and promoting use consequently expanded consumer loyalty.

What Is a Tarantula Hawks Life Cycle

Imagine a wasp so fierce and strong that it can capture and drag a live tarantula across the desert sand! If youre lucky enough to witness this feat by a tarantula hawk (genus Pepsis), youll surely never forget it. Just look with your eyes and not with your hands, because the tarantula hawk doesnt like being handled and will let you know with a painful sting. Entomologist Justin Schmidt, who devised the Schmidt Sting Pain Index, described the tarantula hawks sting as 3 minutes of blinding, fierce, shockingly electric pain that feels as if a running hair drier has been dropped into your bubble bath.   Description Tarantula hawks or tarantula wasp (Pepsis spp,) are so named because the females provision their offspring with live tarantulas. They are big, brilliant wasps encountered mostly in the Southwest. Tarantula hawks are easily recognized by their iridescent blue-black bodies and (usually) shiny orange wings. Some also have orange antennae, and in certain populations, the wings may be black instead of orange. Another genus of tarantula hawks, Hemipepsis, looks similar and can easily be mistaken for Pepsis wasps, but Hemipepsis wasps tend to be smaller. Pepsis tarantula wasps range in body length from 14-50 mm (about 0.5-2.0 inches), with males considerably smaller than females. You can differentiate females from males by looking for their curled antennae. While members of the genus are fairly distinctive and easy to identify, its difficult to identify tarantula hawks to species from a photo or during observation in the field. Classification Kingdom - Animalia Phylum - Arthropoda Class - Insecta Order - Hymenoptera Family - Pompilidae Genus - Pepsis Diet Adult tarantula hawks, both male, and female drink nectar from flowers and are said to be particularly fond of milkweed flowers. A tarantula hawk larva feeds on the organs and tissues of the provisioned tarantula. The newly emerged larva will feed on non-vital organs first, and save the tarantulas heart for its final instar meal. Life Cycle For every tarantula hawk that lives, a tarantula dies. Once she has mated, the female tarantula hawk begins the laborsome process of finding and capturing a tarantula for each egg she will lay. She immobilizes the tarantula by stinging it in a vital nerve center, and then drags it into its burrow, or into a crevice or similarly sheltered location. She then lays an egg on the paralyzed tarantula. The tarantula hawk egg hatches in 3-4 days, and the newly emerged larva feeds on the tarantula. It molts through several instars before pupating. Pupation usually lasts 2-3 weeks, after which the new adult tarantula hawk emerges. Special Behaviors and Defenses When shes on the hunt for a tarantula, the female tarantula hawk will sometimes fly over the desert floor, searching for a victim. But more often, shell look for occupied tarantula burrows. While in its burrow, a tarantula will usually cover the entrance with a silk drape, but this doesnt deter the tarantula hawk. Shell snip the silk and enter the burrow, and quickly drive the tarantula from its hiding place. Once she has the tarantula out in the open, the determined wasp will provoke the spider by prodding it with her antennae. If the tarantula rears up on its legs, its all but doomed. The tarantula hawk stings with precision, injecting her venom into nerves and immobilizing the spider instantly. Range and Distribution Tarantula hawks are New World wasps, with a range extending from the U.S. to much of South America. Only 18 Pepsis species are known to inhabit the U.S., but well over 250 species of tarantula hawks inhabit the tropical region of South America. In the U.S., all but one species are restricted to the Southwest. Pepsis elegans is the lone tarantula hawk that also lives in the eastern U.S. Sources Genus Pepsis – Tarantula Hawks, Bugguide.net. Accessed online November 3, 2014.Revision of the Nearctic species of the pompilid genus Pepsis (Hymenoptera, Pompilidae), by Paul David Hurd. Bulletin of the AMNH; v. 98, article 4, 1952.Tarantula Hawks, Colorado State University. Accessed online November 3, 2014.Tarantula Hawk, by David B. Williams. Desert USA website. Accessed online November 3, 2014.National Wildlife Federation Field Guide to Insects and Spiders of North America, by Arthur V. Evans.

The Issue Of Child Labor Laws - 1461 Words

The United States of America has always been deeply ideologically split on the idea of child labor. On the one side, many people believe that children benefit from long hard hours at work because it prepares them for the real world unlike the ability of school. Along with the growth of the child, they also believe that it would create large economical growth throughout the nation. Among the many people that believe this are two of hour founding fathers, Benjamin Franklin and Abraham Lincoln. On the other side of the argument, many people feel that children are to innocent to work for these long hours. They also tend to express how school and learning is much more vital to the child than manual labor, for it will help them much more in the long run. For example, in U.S. Supreme Court Case, Prince v. Massachusetts, the court defended child labor laws based on these exact reasons. The question as to which of these opinions is more valid is still commonly contemplated to this ver y day. In my opinion, the child should not be forced to work if they would rather spend their time studying, however a child that wants to work should not be lawfully unable to do so. As Benjamin Franklin and Abraham Lincoln have individually expressed, there are many people that believe that children should be incorporated into the workforce. In his â€Å"Report on Manufactures† in 1795, Alexander Hamilton expresses how he believes that children should be continued to be sent to colonial America,Show MoreRelatedChild Labor in America773 Words   |  4 PagesAlzatia Wilson Western Civilization 1 Mrs. S. Melton November 30, 2009 Child Labor in America Our child labor issue an ongoing world wide effect, currently among America’s society. Researchers even today and our up and down crisis we face economically, leave us with the understanding that poverty is a main cause of child labor. Still in America poor families depend heavenly upon their children working in order to improve their chances of attaining basic necessities. American history goesRead MoreChild Labour And Child Labor1600 Words   |  7 PagesChild Labor Issues There are children that suffer through child labor daily. Child labor is the use of children in a business or industry, usually illegal. â€Å"3 billion people around the world survive on $2.50 a day or less. And 2 billion people do not hold a bank account or have access to essential financial services† (â€Å"Living in Poverty†1). 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Order shrimp for dinner which was fished using forced labor and where the dishwashersRead MoreSummary Of Child Labor In Upton Sinclairs The Jungle897 Words   |  4 PagesThe Jungle that exposed the bad working condition to immigrants in Chicago and the nasty meat packing factory. One of the big issue in this book is child labor. In the book, a child called Stanislovas Lukoszaite, he was working in a meat packing factory. Although in 1906 there are laws against child labor, but the law is not really enforced. He was just a 13 years old child and during Chicagos snow storm he loses the use of his three fingers, after that he started selling newspaper in Chicago. WhenRead MoreChild L abor During A Nike Factory1666 Words   |  7 PagesCHILD LABOR IN A NIKE FACTORY IN PAKISTAN Abstract This paper especially focuses on the problem of Child Labor in Pakistan with respect to the case of the world-renowned sports brand Nike and its use of children in its factories in Pakistan. A set of laws that can be established to eradicate this evil from Pakistan have been elaborated upon in the paper, these proposals include the Trafficking Victim Protection Reauthorization Act (TVPRA), the International Human Right Treaty by the General Assembly

Burkitt Lymphoma Research - 778 Words

Running Head: Burkitt Lymphoma Research Proposal in Kenya. Name of the Author University Affiliation Course Date of Submission Burkitt Lymphoma Research Proposal in Kenya. Burkitt Lymphoma (BL) is among the most aggressive cancerous tumors that attack humans. It is named after David Burkitt who first discovered and described this kind of tumor in children in Africa. It is more common in men than in women. The spread of this endemic is however rampant in both children and young adults. BL attacks people who have poor immunity. The research will revolve around Burkitt lymphoma (BL) and the Ubiquitin influences in inactivation the inactivation of the INK4/ARF locus in Burkitt lymphoma cell lines(Roberti, Rizzolio,†¦show more content†¦These are some of the problems and challenges expected whose answers lie with the success of the research and government guidelines and policy to license the production of the drugs. Internationally, among the medical researchers who take the line of Burkitt lymphoma are less than 300 annually. Highlighting and pinpointing the need of fresh and new graduates in particular, to dedicate themselves and venture into Bur kitt lymphoma research will definitely be a plus on the global scale of advance medical care and treatment for patients detected to contain this condition (Cozzi et al., 2011). References Cozzi, M., Giorgi, F., Marcelli, E., Pentimalli, F., Forte, I. M., Schenone, S, Giordano A. (2012). Antitumor activity of new pyrazolo [3, 4-d] pyrimidine SRC kinase inhibitors in Burkitt lymphoma cell lines and its enhancement by WEE1 inhibition, 11, 1029-1039. Leukemia Lymphoma Society (LLS). (2009). Non-Hodgkin Lymphoma Magrath, I. (2012). Hindawi Publishing Corporation: Advances in Hematology. Towards Curative Therapy in Burkitt Lymphoma:TheRoleofEarlyAfricanStudiesinDemonstrating the Valueof CombinationTherapy and CNS Prophylaxis, 2012, 1-8. doi:10.1155/2012/130680. Roberti, A., Rizzolio, F., Lucchetti,C., Leval, L., Giordano, A. (2011). Ubiquitin-mediated protein degradation and methylation-induced gene silencing cooperate in the inactivation of the INK4/ARF locus in Burkitt lymphoma cell lines,Show MoreRelatedBurkitts Lymphoma Disease Essay3211 Words   |  13 Pages Burkitt’s lymphoma is a very aggressive form of B-cell non-Hodgkin lymphoma. The disease is related with Epstein-Barr virus and was one of the first tumours shown to have a chromosomal translocation. The Burkitt’s lymphoma disease is the most common childhood cancer where malaria is predominantly an epidemic. About10% of all malignant diseases in children under 15 years of age. Disease is very common in those whose immune system is not functionally efficient. With the help of intensive chemotherapyRead MoreEpstein Barr Virus ( Ebv )1416 Words   |  6 PagesINTRODUCTION Epstein-Barr virus was first discovered in 1964 by Sir Michael Anthony Epstein and Ms. Yvonne Barr. They located it in a Burkitt lymphoma cell line. It was the first virus to be associated with cancer. Infection of Epstein-Barr (EBV) is extremely widespread. The National Institutes of Health estimates that roughly 95% of people carry the virus. The virus was later found to cause infectious mononucleosis. Mononucleosis has since been nicknamed the â€Å"kissing disease†. TransmissionRead MoreBiography of Harald Zur Hausen1196 Words   |  5 PagesDNA of Epstem-Barr Virus in Burkitt s lymphoma cells that do not produce the complete infectious virus. He showed that Epstein-Barr virus DNA was present in Burkitt tumor tissue and in the tissue of another tumor, nasopharyngeal carcinoma, in multiple genome equivalents per cell. 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The Ame rican Cancer Society estimates that 72,580 people in the Unites States will be diagnosed with the disease just in the year 2016 alone. Of that number, there are about 20,150 people expected to die from the disease. There is also a 2% chance of people in the United States developing the disease (American cancer society, n.d.). There have been many researches done about theRead MoreThe Merkel Cell ( Mcc )1459 Words   |  6 Pagesnaturally exposed to MCPyV, very few have MCC; therefore, other factors such as an immunosuppressed state likely contribute to viral integration, mutagenesis, and carcinogenesis [30]. Other tumors that have viral origins include Kaposi sarcoma and Burkitt lymphoma; these also have a higher incidence in immunodeficient patients. (MA, 2014)Another cause is DNA Damage and mutations during cell division. 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Further research conducted by Koshland revealed that upon contact with a specific substrate, the shape of the active site of an enzyme changes slightly, causing the substrate to bind more tightly to the enzyme. Both models can be illustrated as shown in figure 1

Nintendo, Sony, Video Game case free essay sample

The video game industry has gone through six generations of consoles, and the seventh is now underway with new consoles from Nintendo, Sony, and Microsoft. Atari led the first generation of the video game industry. They were able to create the first home video game Pong in 1972, and they were the first to develop the interchangeable cartridge and the joystick. The creation of the interchangeable cartridges allowed for third party independent video game developers to enter the market. Atari failed to develop a system that controlled who could develop games for Atari consoles, so the company eventually failed when low quality games created by independent developers flooded the market and caused prices to plunge. Nintendo was able to become the leader of the video game industry in the next generation by entering licensing agreements with third-party game developers and by instituting a â€Å"Seal of Quality† policy where no game could be published without Nintendo’s approval. We will write a custom essay sample on Nintendo, Sony, Video Game case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Nintendo’s success with developing popular in-house games like Super Mario Brothers also contributed to their success in the second generation. However, Nintendo let Sega enter into market and take over as the next leader in the industry when Nintendo mistakenly delayed the release of their 16-bit console to avoid cannibalizing sales of the 8-bit console. Sega took advantage of Nintendo’s mistake by offering lower prices for their new console and games. Sony took control from Sega as the leader in the video game industry from 1988-2005 by targeting more mature audiences for their video games and being the first to install DVD-playing capability and Internet connectivity in the consoles. However, Nintendo was able to take over the lead in the most recent generation from â€Å"forward looking† Microsoft and Sony by being able to attract demand from younger and older audiences. This has caused Sony to reevaluate their strategy for the upcoming new generation of video game consoles. Sony’s target market has traditionally been core gamers, Males aged 14-34. The Wii, while popular with a wide audience, was unpopular with this core demographic because it did not feature the games core gamers loved like Grand Theft Auto and Halo. The Playstation brand is strong because it’s the most powerful system available with the best graphics and games that core gamers love. The poor sales of the PS3 thus far are attributable to Microsoft’s first mover advantage and release delays, similar to Nintendo’s problems in the 16-bit generation. Now that the PS3 has been released, Sony can make its push towards industry leadership by focusing on this core demographic, offering exclusive games, and using its superior graphics and system power as a competitive advantage over Microsoft. While games for more mature audiences should be Sony’s focus, they cannot ignore the expansion of the video game industry into new demographics. However, marketing the PS3 too heavily to these new audiences could dilute the PS3’s cool factor to core gamers by casting it as something their grandparents can play. The Wii has already captured the cool factor for non-typical gaming demographics, and pushing the PS3 in this direction would alienate its core users. Instead, Sony should allow third-party developers to create games for younger audiences so that the younger siblings and kids of core gamers will not be left out on the PS3, but avoid focusing marketing campaigns for the PS3 on these new demographics. This would make the console inclusive for new demographics, but avoid alienating core users while pushing for dominance in the core gaming market. Sony should also continue to move the PS3 towards being a digital living room hub. The Xbox 360 is marketed as an all-encompassing living room experience that replaces the need for movie and music players, and sometimes PCs. Not recognizing this shift in how consoles are used in the home would be harmful to the PS3, and they could lose buyers based not on their video game experience but because it is lacking digital hub features that are becoming basic. Sony should expand their living room experience by allowing third party downloadable apps that add on to the digital hub, and take advantage of Blu-Ray’s industry victory by packaging the system with movie discs. Sony can regain its industry lead by becoming the go-to console for core gamers and pushing for games that are inclusive of all demographics. This can be accomplished by heavily marketing the system as the most powerful system on the market while offering an extensive catalog of games, especially their exclusive game catalog.

Arbitrary Geometric Adresses essays

Arbitrary Geometric Adresses essays These are illustrations of the Spaceship Earth Epcot building in Florida. This directly reflects complex geometrical properties, for this is a unusually prodigious geodesic dome. The geosphere is 165 feet in diameter, 180 feet high (it stands 15 feet off the ground), encompasses 2,200,000 cubic feet of space, weighs 15.5 million pounds, has an outside surface of 150,000 square feet, and is covered by 11,324-silvered facets on 954 triangular panels. The exterior tiles are made of Alucobond material, a composite of ethylene plastic which has been chemically bonded between two aluminum panels. The name comes from ALUminum Composite BOND. This material can withstand the Florida climate and is self - cleaning. A specially designed gutter system prevents water from cascading off the sphere; rainwater is channeled through the structure and sent to underground drains, where it replenishes the World Showcase Lagoon. The pilings for Spaceship Earth extend far into the ground. It seems to be un der debate at times, but the debated numbers are usually between 110 and 130 feet with a range of 110 to 185 feet. 3D Objects: an investigation on the geometric drawing of 3D objects in space Orthographic projections of 3D objects is essentially related to a net of a complex 3D object. In other words, look at the illustrations; as you can see, you are given the nets of the Front, Side, and Top of a 3D object, and upon adding these together in 3D space, you get the given object. This is not often used in 3D animation, however, in order to be a professional graphics designer, the studying of orthographic projections is exclusively induced. There are many different types of 3-D drawings. One fairly simple way to get started drawing in 3-D is to try an isometric drawing. An isometric drawing of a cube looks like this: ...

Judicial System essays

Judicial System essays Women in this country have been a part of violence for an enormous amount of time. This violence includes pornography, rape, and even domestic violence. The United States judicial system has intervened into the so-called private sphere and eradicated women in society, providing precedent and even updating statutes as well as other types of legislation. Without intervention women may still have no rights as human beings and the victims of much worse violence. Not to say that the violence that comes about is not extremely painful and an obscene amount of torture for women, but without our judicial system to minimize some of these violent acts would be in total chausses. Throughout these acts of violence women are treated as animals, beaten, slaughtered, and killed eventually. For some, this may seem unthinkable and unrealistic but pornography, rape, and domestic violence does just this. These women who sell their bodies through porn usually-not all- have unusual childhood backgrounds. These backgrounds include, molestation, rape, incest, are penetrated with objects as children, sold for child porn by their parent or parents, being tortured through every moment of their lives. When these women grow up into adults what kind of life are they expected to have? A loving family, a college education, and a respectable profession? Or no education, broken family, and for them to fall into the same profession their parents taught them? These women dont understand that parents are supposed to love their children unconditionally. What else should we expect from women who all of their lives they have been treated as inhumane. Rape, also a sexually violent act that women encounter. This type of violence is non-consenual. Not one rape is alike. Rape consists of the domination over women so men can feel as if they are masculine and predominantly better than females who are actually physically weaker. The last act of violence discussed will be dome...

DO STATES EMLPOY AID AS A TOOL OF FOREIGN POLICY DRAW UPON TWO Essay

DO STATES EMLPOY AID AS A TOOL OF FOREIGN POLICY DRAW UPON TWO EXAMPLES - Essay Example First, it must set its foreign agendas, which are the issues and challenges core to a government and its citizens’ well being (Kahler, 1998). Second, the appropriate policies have to be formulated, debated, voted and legalized/enacted. Third, the policies are adopted then implemented. Finally, the implementation and completion of these policies are evaluated and recommendations made for any practicable changes (Kahler, 1998). Foreign policies are quite unlike domestic policies that involve a lot of people and agencies. Normally, the head of states/governments (presidents and prime ministers) serve as the senior most diplomats for countries. Among the tools employed in foreign policy are diplomacy, foreign aid and military force. Diplomacy entails dealing with nations via discussions, negotiations, diplomatic messages and public statements on a variety of issues. On the other hand, foreign aid involves states assisting one another monetarily and materially so that they achieve their goals, in the process helping in improving their relations. The three common types of foreign aid used as foreign policy tools are military, economic development and humanitarian aid (Kahler, 1998). While military aid involves donating or trading in military equipment and technology to improve the military power of a given state or region of interest to the donor country, economic development aid is in the form of money or equipment loans, grants and donations to boost other states’ economy (Sogge, 2002). This paper explores the idea that foreign aid is a tool for foreign policy, citing two cases in which a state uses aid to promote its interests. Foreign Aid in US Foreign Policy The United States is one of the industrial, political and economic superpowers to whom foreign aid is an essential and integral part of foreign policy. There are several types of foreign aid that the United States regularly disburses to other countries. These categories of aid are disaster and humanitarian aid, military and security aid, and economic development aid. Among these types of foreign aid, the economic development aid accounts for approximately 60% of the total aid while the military and security assistance and the disaster and humanitarian relief account for 25% and 15% respectively. There are several reasons for which the United States extends foreign aid to its developing and strategic partners. For instance, U.S. foreign aid is given for development purposes and for humanitarian assistance in cases of emergencies/disasters. Having started giving foreign aid to developing nations in 1946, just after World War I, the United States’ foreign aid now runs into billions of dollars, making it one of the most controversial and debated tool of US foreign policy. The US and other Western nations learned about and started practicing foreign aid after the World War I after most of the destroyed countries such as Germany failed to effectively reconstruct their ec onomy and government. These devastated countries sought and received help from other states. After the First World War, the United Sates donated a whooping $12 billion dollars to Europe for government and economic reconstruction after which the US Congress then passed the European Recovery Plan (ERP), also referred to as the Marshall Plan after the Secretary of State George C. Marshall. This plan proposed the disbursement of another $13 billion in the five years following the $12

INTERNATIONAL FINANCIAL MARKETS Essay Example | Topics and Well Written Essays - 500 words

INTERNATIONAL FINANCIAL MARKETS - Essay Example In a simpler terminology it measures the movement in value of any security with the movement in price of the market as a whole. This factor can be important in establishing a portfolio. There are many types of companies, some operate very closely with the financial institutions and markets while others have different operations e.g. manufacturing. All types of companies make investments. These investments play a huge role in assessing the cost of capital(Intermediate Financial Management). The cost of capital is basically the interest they pay on debt and dividends on stocks. This cost basically depends as explained above on the amount of risk associated. If the risk is low, that is beta for a company is low, its cost of capital will automatically be low. Investors will be willing to invest in it for lower returns and banks will lend on a lower rate. (Similar example can be found in intermediate financial management)We can better comprehend this with an example. Let us assume that Company X makes investments in Gold mines. Each Gold mine has equal probability of giving no gold at all and gold worth ten times its extraction cost. The extraction expenditure for a gold mine; irrespective that it results in gold or not, is $100 for small size mine and $1000 for a large size mine. In the first scenario Company X who is short of money and has just $ 1000 to invest, invests in a large gold mine. Now risk of a loss of the $1000 investment is 50%, which is very high. This will associate a high risk with the company’s future cash flows and investors will require a high return; thus driving its cost of capital up. In the second scenario however Company X decides to invest in ten small gold mines. Although the return is the same but the risk has gone down considerably, because most of the risk has been diversified away. (Intermediate Financial

The Analysis of Unknown Citizen Essay Example for Free

The Analysis of Unknown Citizen Essay The Unknown Citizen seems to describe story about the Unknown Soldier, a term used to recognize people whose bodies are found after a battle but cannot be identified. This poem begins by the word â€Å"He was found by the Bureau of Statistics† It is describing a person referred to as, simply, He. We take this to be The Unknown Citizen, which makes sense because his name isn’t known, the ordinary average citizen in the modern industrialized urban society who has no individuality and identity. The concept of this poem suggests that the lives of many normal people are so conventional and uneventful that they might as well be unknown or anonymous. There is a message that the writer wants to be told to the readers, it is â€Å" you don’t want to end up like the Unknown Citizen†. In the final of the poem, the writer asks two questions, they are â€Å"Was he free? Was he happy?†. By asking these questions, the poet is drawing our attention to the question of freedom and happiness. It’s interesting that these two questions are referred to in the singular, as the question, as if being free and being happy were the same thing. The Unknown Citizen uses the old-fashion style, eventhough it is written in modern era. The writer, Auden, is known as a master of of the rhyming couplet (AA, BB), the simplest rhyme scheme in English. Auden is considered a modernist writer, but his work is unlike that of any other poet of the past century. The Unknown Citizen deserves a central place in our nation’s capital, considering all his huge accomplishments like having five kids. It will be right down the street from the Bureau of Statistics, a huge, drab marble building.

Acting To Save Mother Earth Essay -- essays research papers

Everday we hear more bad news about our planet. Reports tell us that wildlife and forests are disappearing at an alarming rate. Newscasts give the latest word on how quickly earth is losing its protective shirld and warming up. Newspapers lament the pollution of our air, water, and soil. What can we do in the face of such widespread gloom? In fact, we do not have to feel helpless. We can each learn practical ways to better our environment. For example, saving and recycling newspapers has a number of positive results. First, recycling newspaper saves trees. The average American consumes about 120 pounds of newsprint a year-enough to use up one tree. That means close to 250 million trees each year are destroyed for paper in this country alone. If we recycled only one-tenth of our newpaper, we would save 25 million trees a year. Second, making new paper from old paper uses up much less energy than making paper from trees. Finally, this process also reduces the air pollution of paper-making by 95 percent. Another earth saving habit is "precycling" waste. This means buying food and other products packaged only in materials that will decay naturally or that can be recycled. The idea is to prevent unrecyclable materials from even entering the home. For instance, 60 of the 190 pounds of plastic-especially styrofoam-each American uses a year are thrown out as soon as packages are opened. Be kind to your planet by buying eggs, fast food, and other products in cardboard in...

Role Management in Workplace

Role Management in the Workplace Role Management to me seems to be all about delegation. It helps you to decide who does what and who handles what. Management in psychology probably would be the same way designate responsibilities and also delegate so that each person could know what it is that they are going to do. I would say put people where they excel if you know someone has a strong suit then that is where they will best excel and get the job done. If a person is a great school counselor then they should be counseling at a school, if they work well in a clinical setting then that is the setting they should be in. Ayame may not be good in the confrontational aspect, and that is probably for not for her. Sometimes people are soft-spoken and don’t deal well with confrontation so in turn how can you really be motivated to do something that really doesn’t make you happy. I think it is really hard to receive feedback if people really can’t understand where you are coming from and maybe her culture isn’t really a confrontational culture and she is more reserved and laid back. Then again that may not really be the role for Ayame in delegating it is a manager’s responsibility to see what skills their employees have and what they are good at. Since Ayame is a project manager that means that she is in charge of managing other people and if she isn’t motivated to do her job how can she really motivate a team of people to get their jobs done as well. Everyone has their role in a workplace and if they can’t handle it then maybe that really isn’t the role for them. Cultural Background Some countries are more reserved and not quite so confrontational and maybe that is what Ayame’s problem is. Americans are aggressive and Japanese tend to be a little more laid back and hard working. Herzberg believes that with job satisfaction is what motivated people especially Japan. The way she is receiving feedback may be a way that she isn’t used to because she is not handling the situation confrontational. She may not be really comfortable with how things are done at her job because not all cultures handle things the same way. It seems as though Ayame may not have that go hard mentality and that’s just because of what she is used to. The Japanese are not like Americans and where they are different is that Americans can be confrontational whereas Japanese are more reserved. Ayame may just need to meet with her boss and find out what it is that she needs to do differently or maybe that isn’t the job for her. She can have a sit down and address ways she feels that she may excel better and see if those ways work and if they can implement them, because not everything has to be confrontational and some people handle it better with finesse. Motivation Techniques Motivation is the process by which a person’s effort are energized, directed, and sustained toward attaining a goal. I think the goal setting theory is great theory because sometimes goals push people further so that they can go further than they normally would if there were no goals set in place. Then when you are rewarding employees for achieving those goals it makes it even better because it feels as though their hard work has paid off and that just makes them want to work harder. I think when goals are put in front of you if you are a harder worker then you are going to do what you need to make sure you achieve them. When employers reward employee’s incentives do make people work harder because it means that there is something to look forward to. I also think a good technique is to see your manager working hard too it’s one thing to just designate but to help your employees and take time to make sure they understand the task makes them feel inspired and shows them that you care and that you actually want them to succeed. References 1). Decenzo, D. , & Coulter, M. (2011). Fundamentals of Management: Essential Concepts and Applications (7th ed. ). Boston, MA: Prentice Hall.

Biography of Renzo Piano, Italian Architect

Renzo Piano (born September 14, 1937) is a Pritzker Prize Laureate, an architect known for his broad range of iconic projects that blend architecture and engineering. From a sports stadium in his native Italy to a cultural center in the south Pacific, Pianos architecture exhibits futuristic design, a sensitivity to the environment, and attention to the user experience. Fast Facts: Renzo Piano Known For:  Pritzker-Prize Laureate, leading-edge and prolific contemporary architectBorn:  September 14, 1937 in Genoa, ItalyParents: Carlo PianoEducation: Polytechnic University of MilanMajor Projects:  Centre Georges Pompidou, Paris, the Lingotto Factory restoration in Turin, Italy, the Kansai International Airport, Osaka, the Museum of the Beyeler Foundation, Basel, the Jean Marie Tjibaou Cultural Center, Noumà ©a, New Caledonia, the Potsdamer Platz reconstruction, Berlin, The Shard, London, California Academy of Sciences, San Francisco, The Whitney Museum, New YorkAwards and Honors:  Legion of Honour, the gold medal of the Royal Institute of British Architects in London, Pritzker Architecture PrizeSpouse: Magda Arduino, Emilia (Milly) RossatoChildren: Carlo, Matteo, LiaNotable Quote: Architecture is art. I dont think you should say that too much, but it is art. I mean, architecture is many, many things. Architecture is science, is technology, is geography, is typography , is anthropology, is sociology, is art, is history. You know all this comes together. Architecture is a kind of bouillabaisse, an incredible bouillabaisse. And, by the way, architecture is also a very polluted art in the sense that its polluted by life, and by the complexity of things. Early Years Renzo Piano was born into a family of building contractors, including his grandfather, father, uncles, and brother. Piano honored this tradition when in 1981 he named his architecture firm Renzo Piano Building Workshop (RPBW), as if it were forever to be a small family business. Says Piano: I was born into a family of builders, and this has given me a special relationship with the art of doing. I always loved going to building sites with my father and seeing things grow from nothing, created by the hand of man. Piano studied at the  Polytechnic University of Milan from 1959 to 1964 before returning to work in his fathers business in 1964, working under the guidance of Francis Albini. Early Career and Influences Eking out a living by teaching and building with his familys business, from 1965 to 1970 Piano traveled to the United States to work in the Philadelphia office of Louis I. Kahn. He then went on to London to work with the Polish engineer Zygmunt StanisÅ‚aw Makowski, known for his study and research of spatial structures. Early on, Piano sought out guidance from those who blended architecture and engineering. His mentors included the French-born designer Jean Prouvà © and the brilliant Irish structural engineer Peter Rice. In 1969, Piano received his first major commission to design the Italian Industry Pavilion at Expo ‘70 in Osaka, Japan. His Pavilion garnered international attention, including that of young architect Richard Rogers. The two architects formed a fruitful partnership that lasted from 1971 to 1978. Together they entered and won the international competition for the Centre Georges Pompidou in Paris. The Centre Pompidou Piano and Rogers spent the better part of the 1970s designing and building the Centre Georges Pompidou, also known as Beaubourg. It remains one of the main cultural centers and attractions in Paris. Completed in 1977, it was career-launching architecture for both men. The radically innovative Centre has often been described as â€Å"high tech.† Piano has objected to this description, offering his own: â€Å"Beaubourg was intended to be a joyful urban machine, a creature that might have come from a Jules Verne book, or an unlikely looking ship in dry dock...Beaubourg is a double provocation: a challenge to academicism, but also a parody of the technological imagery of our time. To see it as high-tech is a misunderstanding.† International Notoriety After their success with the Centre, the two architects went their own way. In 1977, Piano partnered with Peter Rice to form Piano Rice Associates. And in 1981, he founded the Renzo Piano Building Workshop. Piano has become the most sought-after museum architect in the world. He is renowned for his ability to harmonize buildings both with their external environment and the art exhibited within them.   Piano is also celebrated for his landmark examples of energy-efficient green design. With a living roof and a four-story tropical rainforest, the California Academy of Sciences in San Francisco claims to be the worlds greenest museum, thanks to the design of Piano. The Academy writes, It all began with architect Renzo Piano’s idea to lift up a piece of the park and put a building underneath. For Piano, the architecture became part of the landscape. Architectural Style Renzo Pianos work has been called high-tech and bold postmodernism. His 2006 renovation and expansion of the Morgan Library and Museum shows that he has much more than one style. The interior is open, light, modern, natural, old, and new at the same time. Unlike most other architectural stars, writes architecture critic Paul Goldberger, Piano has no signature style. Instead, his work is characterized by a genius for balance and context. The Renzo Piano Building Workshop works with the understanding that architecture is ultimately uno spazio per la gente, a space for people. With attention to detail and maximizing the use of natural light, Pianos many projects exemplify how massive structures can retain a delicateness. Examples include the 1990 sports stadium San Nicola in Bari, Italy, designed to appear to open like petals of a flower. Likewise, in the Lingotto district of Turin, Italy, the 1920s-era car manufacturing factory now has a transparent bubble meeting room on the roof—a light-filled area built for employees in Pianos 1994 building conversion. The exterior facade remains historic; the interior is all new. Variety Piano building exteriors are rarely the same, signature style that cries out the architects name. The 2015 stone-sided New Parliament Building in Valletta, Malta is quite different from the 2010 colorful terracotta facades of Central St. Giles Court in London—and both are different than the 2012 London Bridge Tower, which because of its glass exterior is today known as The Shard. But Renzo Piano does speak of a theme that unites his work: There is one theme that is very important for me: lightness...In my architecture, I try to use immaterial elements like transparency, lightness, the vibration of the light. I believe that they are as much a part of the composition as the shapes and volumes. Finding Spatial Connections The Renzo Piano Building Workshop has developed a reputation for reinventing standing architecture and creating something new. In northern Italy, Piano has done this at the Old Port in Genoa (Porto Antico di Genova) and the brownfield Le Albere district in Trento. In the U.S., he has made modern connections that transformed disparate buildings into a more unified whole. The  Pierpont Morgan Library in New York City went from a city block of separate buildings into a center of research and social gathering under one roof. On the West Coast, Pianos team was asked to fuse the scattered buildings of Los Angeles County Museum of Art (LACMA) into a cohesive campus. Their solution was, in part, to bury the parking lots underground, thus creating space for covered pedestrian walkways to connect the present and future architecture. Choosing a top 10 list of Renzo Piano projects to highlight is nearly impossible. Renzo Pianos work, like that of other great architects, is elegantly distinctive and socially responsible. Legacy In 1998, Renzo Piano was awarded what some call architectures highest honor—The Pritzker Architecture Prize. He remains one of the most respected, prolific, and innovative architects of his time. Many people connect Piano with the raucous design of the Centre de Georges Pompidou. Admittedly, it was not easy for him to lose that association. Because of the Centre, Piano has often been labeled high tech, but he is adamant that this does not describe him: [I]t implies that you arent thinking in a poetic way, he says, which is far from his self-conception. Piano considers himself to be a humanist and technologist, which both fit into modernism. Scholars of architecture note, as well, that Pianos work is rooted in the classical traditions of his Italian homeland. Judges for the Pritzker Architecture Prize credit Piano with redefining modern and postmodern architecture. Sources Biography of Renzo Piano. VIPEssays.com.â€Å"An Architects Vision.†Ã‚  California Academy of Sciences.Goldberger, Paul, and Paul Goldberger. â€Å"Molto Piano.†Ã‚  The New Yorker, The New Yorker, 20 June 2017.â€Å"Green Building Operations.†Ã‚  California Academy of Sciences.Piano, Renzo. 1998 Laureate Acceptance Speech. Pritzker Architecture Prize Ceremony at the White House. The Hyatt Foundation, June 17, 1998.â€Å"Renzo Piano 1998 Laureate Biography.†Ã¢â‚¬Å"RPBW Philosophy.† Renzo Piano Building Workshop (RPBW).

Destructive Leadership the Cause, Effect, and Aftermath

Destructive Leadership: The Cause, Effect, and Aftermath Snehal Kavi University of Maryland, University College Abstract This paper explores the behaviors of a destructive leader, and how this negativity affected the leader’s subordinates. Several peer-reviewed articles support the ideas that decision-making, influence tactics, power, and emotional intelligence create a successful leader. However, these traits were non-existent in a particular leaders case, which led to undesirable behaviors throughout the organization. The operational manager at a pain management company incessantly belittled and humiliated her subordinates, exerting power in the incorrect manner. This leader had little knowledge and expertise in her field, did not†¦show more content†¦Freed (2011) defines a leader as a strong, wise, emotional, and intelligent person who can help those who are weaker. Britni also provided direction and motivation to site managers to excel the efforts of their teams every week, month, or year. This however, made it easy for Britni to ridicule managers who were at the bottom of t he list. Pollach Kerbler (2011) define a leader as someone whose â€Å"strong charisma, reputation, and symbolic power can have a positive effect on corporate reputation, corporate performance, [and] organizational effectiveness† (p. 355). Through these definitions and various others, it is a common thread that a leader should be likeable, able to motivate and influence, and powerful. A leader should hold some power over the individuals being led, to allow the leader to gain a sense of authority. With this power, the individuals, being led, begin to respect, listen, and follow what their leader asks of them (Colquitt et al, 2013). Power also allows the leader to reward and punish individuals based on their performance (Colquitt et al, 2013). A major task of the operational manager at Kure is to determine what value of the quarterly bonus would be given to each individual site manager, based on performance. Freed (2011) states, â€Å"the motivational philosophy of carr ots (rewards) andShow MoreRelated Hurricane Katrina: A Man-made Disaster Essay1364 Words   |  6 PagesEDT on August 29, 2005 Hurricane Katrina made landfall, etching lasting memories of those living in and around the New Orleans, Louisiana. It was this day that Hurricane Katrina came ashore and caused what was to be thought as one of the â€Å"most destructive storm in terms of economic losses† (Hurricane Katrina —, 2007) of all times. Who was to be blamed for the failure in emergence management response and preparation, no one seemed to know or understand. 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The White Queen Called It, Living Backwards - 2138 Words

The White Queen called it â€Å"living backwards.† She was referring, of course, to life on the other side of a looking glass. Indeed, traveling through a looking glass, if it were possible, would be a contortion of space, a reversal of the orderly world in the â€Å"frontward† side of the glass with the disorder found in the â€Å"backward† side. Everything would, like the queen said, be turned around. So if someone in Victorian England squeezed herself through a looking glass, she might find, instead of the classic Victorian ideal of the tranquil home where the husband brought home the bacon and the wife happily cooked it, homes in which strong wives dominated weak, ineffectual husbands and husbands who, instead of coming home each evening to restore themselves within the loving familial bond, escaped that bond by taking long naps and dreaming strange dreams. Indeed, instead of finding homes in which the spaces between marriage partners were narrowed, someone w andering through a looking glass world would find emotional gulfs between partners, gulfs that even the most stringent Victorian ideals could not close. These emotional spaces in Lewis Carroll’s Through The Looking Glass and What Alice Found There can be seen through another lens as well. While Alice, the book’s heroine, metaphorically grows into adulthood as she moves her way across the fictional chessboard, the author remains static; Carroll watches wistfully as the emotional space between himself andShow MoreRelatedExploring The Mind Of A 1960s Teenage Boy1329 Words   |  6 Pagesappearance†Ã¢â‚¬â€yes, I’m bringing psychology into my paper) a â€Å"goon.† Finally, Sammy spotted â€Å"†¦the third one, that wasn’t quite so tall. She was the queen. 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Revenue Cycle Essay Example For Students

Revenue Cycle Essay AUDITING THE REVENUE CYCLE Audit procedures associated with the revenue cycle is the main point in this report. Basically, it is divided into three sections. First, it begins with a review of alternative technologies used in both legacy and modern system. The focus is on the key operational task performed under each technological environment. The second section discusses the revenue cycle audit objectives, controls and test of controls that an auditor would perform to gather evidence needed to limit the scope, timing and extent of substantive tests. The last section describes revenue cycle substantive tests in relation to audit objectives. OVERVIEW OF REVENUE CYCLE TECHNOLOGIES Technology and automation are integral to successful financial leaders strategy to offset rising expenses and improve operating income. The most efficient revenue cycle will use best practice processes enabled by highly optimized technology. By using this combination of process and technology, organizations may realize efficiencies driven by improved workflows; reduced manual intervention; and more relevant, reliable, and timely decision-support information. This section examines alternative information technologies used in the revenue cycle. The first of these is a sales order system that employs batch processing and uses sequential files for storing accounting records. This is an example of an early legacy type system. This approach characterizes the era of data ownership in which files were designed exclusively for the use of a single user. Second is a cash receipt system that employs batch processing and uses direct access files. This configuration is found in both modern systems and late-era legacy systems. The direct access file approach offers operational advantages over sequential file processing and permits limited data sharing. The final system is a modern real-time sales order entry and cash receipts system that uses database technology. Modern systems design embraces reengineering to radically reshape business processes and workflow. This process involves replacing traditional procedures with procedures that are innovative and sometimes very different from those that previously existed. Information Technologies Used in the Revenue Cycle I. Batch processing system using sequential files Batch processing using sequential files involves two procedures: ? Manual procedures ? Automated procedures Batch processing system using sequential files Manual procedures In this basic system, order taking, credit checking, warehousing and shipping are performed manually. The following discussion outlines the key features of the system. 1. Obtaining and recording the customers’ order The sales process begins in the sales department with the receipt of a customer order indicating the type and quantity of merchandise being requested. The primary objective of this step is to ensure that the relevant data about the transaction are transcribed into a standard format that can be processed by the selling entity’s system. The document prepared in this procedure is the sales order. The process begin as the sales order captures vital information such as the name and address of the customer; the customer’s account number; the name, number and description of the item sold; the quantities and unit prices of each item sold; and other financial information such as taxes, discounts and freight charges. In manual systems, multiple copies of sales order are produced to serve different purposes. After preparing the sales order, the sales clerk files one copy of it in the customer open order file for future reference. Since the process is done manually, filling the order and getting the product to the customer may take days or even weeks. 2. Approving Credit The next step in the revenue cycle is transaction authorization, which involves verifying the customers’ creditworthiness. The circumstances of the sale will determine the nature of the credit check. In our system, the credit authorization copy of the sales order is sent to the credit department for approval. The returned approval triggers the release of the other sales order copies simultaneously to various departments. The credit copy is filed in the customer open order file until the transaction is complete. 3. Processing Shipping Orders The final step is the processing of shipping orders. The sales department sends the stock release copy of the sale order to the warehouse. After picking the stock, the clerk initials the stock release copy to indicate that the order is complete and accurate. The clerk then adjusts the stock records to reflect the reduction in inventory. Updating the inventory accounting records is an automated procedure that will be discussed later. Batch processing system using sequential files Automated procedures This is an automated operation. The computer system described here is an example of a legacy system that employs the sequential file structure for its accounting records. Both tapes and disks can be used as the physical storage medium for such system. However the use of tapes has declined considerably in recent years. Most organizations that still use sequential files store them on disks that are permanently connected it the computer system and require no human intervention. The following are the main points of batch processing system using sequential files Automated procedures: 1. Keypunch/Data Entry The process begins with the arrival of batches of shipping notices from the shipping department. These documents are copies of the sales orders that contain accurate information about the number of units shipped and information about the carrier. The data processing clerk converts the shipping notices to magnetic media to produce a transaction file of sales orders. Typically this process is continual. Batch control totals are calculated for each batch on the file. 2. Edit run The edit program is the first run in the batch process. This program validates transactions by testing each record for the existence of clerical or logical errors. Later, these are corrected by an authorized person and resubmitted for processing with the next day’s business. The edit program recalculates the batch control totals to reflect changes due to the removal of error records. The clean transaction file is then passed to the next run in the process. 3. Sort Run The sort run physically arranges the sales order transaction file sequentially by account number, which is one of its secondary keys. To process a sequential transaction file, it must be placed in the same sequence as the master file that it is updating. 4. AR Update and Billing Run This procedure creates a new AR_SUB master file that incorporates all the changes to the customer accounts that are affected by transaction records. The original AR-SUB master file remains complete and unchanged by the process. The creation of new and separate master file is a characteristic of sequential file processing. 5. Sort and Inventory Update Runs The sort program sorts the sales order file on the other secondary key- Inventory Number. The inventory update program reduces the quantity-on-hand field in the affected inventory records by the quantity sold field in each sales order record. A new inventory master file is created in the process. In addition, the program compares values of the quantity-on-hand and the reorder point fields to identify inventory items that need to be replenished. 6. General Ledger Update Run Under the sequential file approach, the general ledger master file is not updated after each batch of transactions. To do so would result in the recreation of the entire general ledger every time a batch of transactions is processed. Firms using sequential files typically employ separate end-of-day procedures to update the general ledger accounts. Batch processing system using sequential files will generate a number of management reports. This may include sales summaries, inventory status reports, transaction listings, journal voucher listings and budget and performance reports. II. Batch Cash Receipts System with Direct Access Files Cash receipts procedures are natural batch systems. They are not continuously occurring throughout the day because they are basically discrete events. Checks and remittance advices arrive from the postal service in batches. Same as deposit of cash receipts in bank which usually happens as a single event at the end of the business day. Technology employed in this receipt system uses direct access files and batch processing which then is used to automate traditional procedures. The following discussion outlines the main points of this system: 1. Mailroom The mailroom separates the checks and remittance advices and prepares a remittance list. These checks and a copy of remittance list are sent to the cash receipts department. 2. Cash Receipts Department The cash receipts clerk reconciles the checks and the remittance list and prepares the deposit slips. The remittance list and one copy of deposit slip are then filed. At the end of the day, the clerk deposits the cash in the bank. 3. Accounts Receivable Department The accounts receivable clerk receives and reconciles the remittance advices and remittance list. Via terminal, the clerk creates the cash receipts transaction file based on the individual remittance advices. The clerk then files the remittance advices and remittance list. 4. Data Processing Department At the end of the day, the batch program reconciles the journal voucher with the transaction file of cash receipts and updates the AR-SUB and the general ledger control accounts. This process employs the direct access method described earlier. Finally, the system produces a transaction listing that the accounts receivable clerk will reconcile against the remittance list. III. Real-Time Sales Order Entry and Cash Receipts This system provides real-time input and output with batch updating of only some of the master files. It replaces manual procedures and physically documents with interactive computer terminals just like a reengineered sales order system. The main points of the system are the following: 1. Order Entry Procedure Sales Procedures Under real-time processing, sales clerks receiving orders from customers process each transaction separately as it is received. Using a computer terminal connected to an edit/inquiry program, the clerk performs the following task in real time mode: 1. Perform a credit check online by accessing the customer credit file 2. If credit is approved, the clerk then accesses the inventory master file and checks the availability of the inventory. 3. The system automatically transmits an electronic stock release record to the warehouse and a shipping notice to the shipping department, and records the sale in the open sales order file. Warehouse Procedure The warehouse clerk’s terminal immediately produces a hard copy printout of the electronically transmitted stock release document. The clerk then picks the goods and sends them along with a copy o the stock release document to the shipping department. Shipping and Billing The shipping clerk reconciles the goods, the stock release document, and the hard copy packing slip produced on the terminal. The clerk then selects the carrier and prepares the goods for shipment. From a terminal, the clerk transmits a shipping notice containing invoice, date, and carrier information to create a shipping log of the event. The transaction record is removed from the open sales order file and added to the sales invoice file. Finally, drawing from data in the customer file, the system automatically prepares the customer’s bill. 2. Cash Receipts Procedure In this system, each invoice is billed and paid individually. Cash from customers may be received and processed as just described or may be sent directly to a bank lock-box. In either case, the remittance advices are sent to the accounts receivable function, where the clerk enters them into the system via a terminal. Each remittance record is assigned a unique remittance number and is added to the remittance file. Placing the remittance number and the current date in the respective fields then closes the corresponding open invoice record. Features of Real-Time processing This system is a departure from traditional accounting. A central feature of the system is the use of an events database. Traditional accounting records may not exist per se. In theory such system does not even need a general ledger because sales, sales returns, accounts receivable-control and cost of goods sold can all be derived from the invoices in the events database. Most organizations, however, prefer to maintain a separate general ledger file for efficiency and as a cross check of processing accuracy. The four advantages which make this approach attractive option for many organizations are the following: 1. Real-time processing greatly shortens the cash cycle of the firm. 2. Real-time processing can give a firm a competitive advantage in the market-place. 3. Manual procedures tend to produce clerical errors, such as incorrect account numbers, invalid inventory numbers and price-quantity extension miscalculations. 4. Real-time processing reduces the amount of paper documents in a system. REVENUE CYCLE AUDIT OBJECTIVES, CONTROLS AND TEST OF CONTROLS Input controls Input controls are designed to ensure that the transactions are valid, accurate, and complete. Control techniques vary considerably between batch and real time systems. The following input controls relate to revenue cycle operations: Credit Authorization Procedure The purpose of the credit check is to establish the creditworthiness of the customer. Only customer transactions that meet the organization’s credit standards are valid and should be processed further. In batch systems with manual credit authorization procedures, the credit department is responsible for implementing the firm’s credit policies. Testing Credit Procedures Failure to apply credit policy correctly and consistently has implications for the adequacy of the organization’s allowance for uncollectible accounts. The following tests provide evidence pertaining to the valuation/allocation audit objectives and to a lesser extent, the accuracy objective. The auditor needs, therefore, 1. to determine that effective procedures exist to establish appropriate credit limits; 2. ommunicate this information adequately to the credit policy decision makers; 3. review credit policy periodically and revise it as necessary; and 4. monitor adherence to current credit policy. The auditor can verify the correctness of programmed decision rules by using either: ? Test Data ? Integrated Test Facility This testing is easily accomplished by creating several dummy customer accounts wit h various lines of credit and then processing test transactions that will exceed some of the credit limit. The auditor can then analyze the rejected transactions to determine if the computer application correctly applied the credit policy. The integrity of reference data is an important element in testing credit policy controls. A correctly functioning computer application cannot successfully apply credit policy if customer credit limits are excessively high or can be changed by unauthorized personnel. Substantive Tests traditionally follow test of controls because the results of test of controls because the results of test of controls are used to determine the nature, timing, and extent of the substantive tests. In this case, however, substantive tests may be the most efficient way to verify if credit policy is being properly applied. Data Validation Controls In the batch system, data validation occurs only after the goods have been shipped. Extensive error logs, error correction, and transaction resubmission procedures characterize such systems. General Types of Validation Tests that are relevant to the revenue cycle includes: ? Missing Data Checks ? Numeric-Alphabetic Data Checks ? Limit Checks ? Range Checks ? Validity Checks ? Check Digit Testing Validation Controls Data entry errors that slip through edit programs undetected can cause recorded accounts receivable and revenue amounts to be materially misstated. The audit procedures described provide evidence about the accuracy assertion. The central audit issue is whether the validation programs in the data editing system are functioning correctly and have continued to function as intended throughout the period. Testing the logic of a validation program, however, represents a significant undertaking. The auditor may decide to rely on the quality of other controls to provide the assurance needed to reduce substantive testing. Batch Controls Batch Controls are used to manage high volumes of transaction data through a system. The objective of batch control is to reconcile output produced by the system with the input originally entered into the system. While initiated at the data input stage, batch control continues through all phases of data processing. An important element of batch control is the batch transmittal sheet which captures relevant information about the batch, such as the following: ? A unique batch number ? A batch date ? A transaction code ? The number of records ? The number of records in the batch ? The total dollar value of a financial field ? The total of a unique nonfinancial field Testing Batch Controls Hesters Story EssayIn most organizations, this means that sales are recognized only when the products are shipped. The auditor should review the shipping log for the following period to determine if the missing invoice numbers are recorded there. If so, this would indicate that the merchandise was shipped after the cutoff period. It may be necessary to adjust the sales and accounts receivable balances accordingly. Review Line Item and Inventory Files for Sales Price Accuracy Evidence from testing the product prices charged to customers supports the audit objective of accuracy. Sometimes sales are given limited authority to negotiate prices with customers. Significant discrepancies between the suggested retail price and the price actually charged, however, may indicate incompetence, clerical errors, or sales personnel exceeding their authority. Auditors would verify pricing accuracy by comparing sales prices on the invoices with the published price list. But because of the physical effort involved with this approach, it could be done only on a sample basis. Therefore, out of thousands of sales records, perhaps only one or two hundred would be tested. ACL allows the auditor to compare the prices charged on every invoice in the file for the period under review. Testing for Unmatched Records There are two possible causes for unmatched records: ? First, the value of the item number field in the line item record is incorrect and does not match an inventory record. Since the operational assumption is that the inventory master file is correct, then any line item records in the unmatched file are errors. The presence or absence of such errors is evidence that refutes or corroborates the accuracy assertions. ? Second, the inventory file. The presence of inventory records in the unmatched file means that there were no corresponding records in the line item file. This result is not an error; it means that these products did not sell during the period. After adjusting for any seasonal influences on sales, such evidence may refute the valuation assertion. The auditor may require that the inventory be written down to reflect its market value. Testing the Existence Assertion One of the most widely performed tests of existence is the confirmation of accounts receivable. This test involves direct written contact between the auditors and the client’s customers to confirm account balances and transactions. Statement on Auditing Standards No. 7, the Confirmation Process, states that auditors should request confirmations of accounts receivable except in the following three situations: 1. accounts receivable are immaterial; 2. based on a review of internal controls, the auditor has assessed control risk to be low; or 3. the confirmation process will be ineffective. Because of the way some organizations account for their liabilities, they may be u nable to respond to requests for confirmation. Government agencies and large industrial organizations often use an open-invoice system for liabilities. Under this approach, invoices are recorded individually rather than being summarized or grouped by creditor. In this environment, no accounts payable subsidiary ledger exists. Each invoice is paid as it comes due. For financial reporting purposes, total accounts payable is calculated simply by summing the open invoices. Determining the liability due to a particular creditor, which may consist of multiple invoices, is not such a simple task. The auditor should not assume that an organization using this approach would invest the time needed to respond to the confirmation request. Under such circumstances, the confirmation process would be ineffective. Selecting Accounts to Confirm Selecting accounts receivable for confirmation involves processing data that are contained in both the customer and the sales invoice files. Each customer record is associated with one or more sales invoice records. The sales invoice file provides the financial information needed for the confirmation requests, and the customer mailing information is contained in the customer file. Obtaining a set of accounts for confirmation requires three steps: 1. CONSOLIDATE INVOICES. ACL’s classify command allows the auditor to set a filter to select only the open sales invoices and to summarize the invoice amount field for each record based on the customer number. The summarized records are then passed to a new file called classified invoices. 2. JOIN THE FILES. The join feature allows the auditor to select only relevant fields from each of the input files when creating the new file. 3. SELECT A SAMPLE OF ACCOUNTS. To assist the auditor in this task, ACL’s sample feature offers two basic sampling methods: random or record sampling and monetary unit sampling. The choice of methods will depend on the auditor’s strategy and the composition of the accounts receivable file. If the account balances are fairly evenly distributed, the auditor may want an unbiased sample and will thus choose the random sample approach. Under this method, each record, regardless of the size of the accounts receivable balance, has an equal chance of being included in the sample. If, on the other hand, the file is heavily skewed with large customer account balances, the auditor may select MUS, which will produce a sample biased toward the larger dollar amounts. ACL’s size command helps the auditor calculate sample size and sampling intervals based on the auditor’s desired confidence level, the size of the population being sampled, and the assessed materiality threshold. Preparing Confirmation Requests The confirmation requests contain the information captured in the AR-Sample file. The requests, which usually take the form of letters, are drafted and administered by the auditor, but are written in the client entity’s name. In a positive confirmation letter, recipients are asked to respond whether their records agree or disagree with the amount stated. These are particularly useful when the auditor suspects that a large number of accounts may be in dispute. They are also used when confirming unusual or large balances or when a large proportion of total accounts receivable arise from a small number of significant customers. A problem with positive confirmation is poor response rate. Customers that do not dispute the amount shown in the confirmation letter may not respond. The auditor cannot assume, however, that lack of response means agreement. To obtain highest response rate possible, second and even third requests may need to be sent to nonrespondents. Negative confirmations request the recipients to respond only if they disagree with the amount shown in the letter. This technique is used primarily when accounts receivable consist of a large number of low-value balances and the control risk of misstatement is considered to be low. The sample size for this type of test typically large and may include the entire population. Evidence from nonreturned negative confirmations selected from a large population provides indirect evidence to support the auditor’s expectation that accounts receivable are not materially misstated. Since the egative confirmations approach does not prove that the intended recipients actually received and reviewed the confirmation letters, evidence of individual misstatements provided by returned responses cannot be projected to the entire population. In other words, responses to negative confirmations cannot be used as a basis for determining the total dollar amount of the misstatement in the account. Suc h evidence can be used, however, to reinforce the auditor’s prior expectation that the account balance may be materially misstated and that additional testing of details is needed to determine the nature and amount of misstatement. ACL’s export features can greatly facilitate the physical task of inserting the relevant financial data for each customer into the individual letters. Using this option, the auditor can produce a text version of the AR-Sample file that can be integrated with the confirmation letter text using mail/merge feature of a word processing package such as Microsoft Word or WordPerfect. This facility greatly reduces the clerical effort traditionally associated with confirmation activities. Evaluating and Controlling Responses Evidence provided through confirmations is less reliable when contact between the auditor and the debtor is disrupted by client intervention. The auditor should take all reasonable steps to ensure the following procedures are observed: ? The auditor should retain custody of the confirmation letters until they are mailed; ? The confirmation letters, together with the self-addressed stamped envelopes, should be addressed to the auditor, rather than the client organization; and ? The confirmation request should be mailed by the auditor. If client mailroom personnel participate in the process, they should be adequately supervised. Nonresponses to positive confirmation also need to be investigated. SAS 67 requires auditors to use alternative procedures to resolve this issue. A commonly used procedure is to review the following period’s closed invoices to determine if the accounts were actually paid. Testing the Valuation/Allocation Assertion The auditor’s objective regarding proper valuation and allocation is to corroborate or refute that accounts receivable are stated at net realizable value. This objective rests on the reasonableness of the allowance for doubtful accounts, which is derived from aged accounts receivable balances. To achieve this objective, the auditor needs to review the accounts receivable aging process to determine that the allowance for doubtful accounts is adequate. . APPENDIX A. Batch Processing with Sequential Files B. Sales Order C. Bill of Lading D. Batch Processing with Sequential Files E. Real Time Sales Order Entry and Cash Receipts F. File Structure for the Revenue Cycle G. Relationship between Management Assertions and Revenue Cycle Audit Objectives H. Confirmation Letter FIGURE 9-1. Batch Processing with Sequential Files SALES CREDITDATA PROCESSING WAREHOUSE SHIPPING FIGURE 9-2. Sales Order CHARGE SALE INVOICE MONTEREY PENINSULA CO-OPINVOICE NUMBER_______ 527 River Road Chicago, IL 60612 (312) 555-0407 SOLD TO FIRM NAME______________________________INVOICE DATE__________ ATTENTION OF___________________________PREPARED BY__________ ADDRESS_______________________________CREDIT TERMS_________ CITY____________________________________ STATE_______ZIP________________________ CUSTOMER PURCHASE ORDER NUMBER________________________________SHIPMENT DATE________ DATE___________________________________SHIPPED VIA___________ SIGNED BY______________________________BOL NO. _______________ QUANTITY ORDERED |PRODUCT NUMBER |DESCRIPTION |QUANTITY SHIPPED |UNIT PRICE |TOTAL | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |TOTAL SALE | | | | |CUSTOMER ACCT. NO. | | | |VERIFICATION | FIGURE 9-3. Bill of Lading UNIFORM STRAIGHT BILL OF LADING-Domestic Monterey Peninsula Co-opDocument No. __________ 527 River Road Chicago, IL 60612 (312) 555-0407Shipper No. __________________________ Carrier No. ___________________________ Date________________________________ TO: Consignee________________________________________ Street____________________________________________ City/State Zip Code______________________________ (Name of Carrier) ____________________________________________________________ _________________________ Route: Vehicle____________ |No. Shipping units |Kind of packaging, description of articles, special marks and |Weight |Rate |Charges | | |exceptions | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | TOTAL CHARGES $ | | | |The agreed or declared value of the property is herby |IF WITHOUT RECOURSE: |specifically stated by the shipper to be not exceeding: |The carrier shall not make delivery of this shipment | |$____________per___________________ |without payment of freight | | |_____________________________ | | |(Signature of Consignor) | | | | |FREIGHT CHARGES |Signature below signifies that the goods described above | |Check appropriate box: |are in apparent good order, except as noted. Shipper | | Freight prepaid |hereby certifies that he is familiar with all the bill of | | Collect |lading terms and agrees with them. | | Bill to shipper | | |SHIPPER Monterey Peninsula Co-op |CARRIER | |PER |PER DATE | (This bill of lading is to signed by the shipper and agent of the carrier issuing the name. ) CONSIGNEE FIGURE 9-4. Batch Processing with Sequential Files ____ MAILROOM ___ CASH RECEIPTS_______________ACCOUNTS RECEIVABLE ____ DATA PROCESSING CONTROLLER OFFICE_______ FIGURE 9-5. Real Time Sales Order Entry and Cash Receipts _____ CUSTOMER SALES DEPARTMENT____________DATA PROCESSING DEPARTMENT____ _______WAREHOUSE________SHIPPING DEPARTMENT_____ FIGURE 9-6. File Structure for the Revenue Cycle PK |Customer | Customer |Street |City |State |Zip |Credit | |Number |Name |Address | | |Code |Limit | Customer File PK SK Invoice | Customer |Invoice |Sales |Due |Closed |Remittance | |Number |Name |Amount |Date |Date |Date |Number | Sales Invoice File PK |Invoice |Item |Sales |Quantity |Extended | |Number |Number |Price | |Price | Line Item File SK PK |Item |Description |Warehouse |Quantity on | |Number | |Location |Hand | PK SK Management Assertions Revenue Cycle Audit Objectives | | | | | | | | | TABLE 1. Relationship between Management Assertions and Revenue Cycle Audit Objectives FIGURE 9-7. Confirmation Letter CLIENT LETTERHEAD (CLIENT NAME AND ADDRESS) (Name and Address of Client’s Customer) To Whom It May Concern: In accordance with the request from our external auditors, we ask that you confirm your outstanding account balance with our organization. Our records indicate that your account balances as of (end-of-period date) amounted to ($ amount). If your records agree with this balance, please indicate by signing in the space provided below and return this letter directly to our auditor’s using the enclosed envelope. Your prompt compliance with this request is greatly appreciated. If the amount indicated is not in agreement with your records, inform the auditors directly using the enclosed envelope. In your response, please show the amount owed according to your records and include full details of the discrepancy. Sincerely, (Name of the Entity) The amount stated above is correct: (Customer Name) Customer Customer order Receive customer order and prepare sales order File A Customer copy Credit copy Stock release Packing slip Shipping notice File copy Customer order Credit copy Check credit Credit copy Key strokes Sales order file Edit Edited file Errors Sort program Sorted SO file AR update and billing program Sales orders Sort run Sorted SO file Old AR files New AR files Sales journal Journal voucher Old GL file New GL file Sorted journal vouchers Sorted journal vouchers General ledger update Management reports Customer’s invoice Customer Management Shipping notice Master file update program Sort sales order file by customer account number Old inventory file New inventory file End of day BATCH process File copy Shipping notice Packing slip Stock release Reconcile documents and goods, sign shipping notice, and prepare BOL Shipping notice Stock release Pick goods and send to shipping Stock release A File copy Stock release BOL File BOL BOL Packing slip Carrier Shipping Log File Inventory File Carrier BOL BOL Stock release Packing slip Terminal Reconcile goods with packing slip and prepare bill of lading Packing slip Terminal Stock release Terminal Accounts Receivable Terminal Remittance advice Credit memo Inventory file Record sales invoice and shipment Sales invoices Existence or OccurrenceVerify that the accounts receivable balance represents amounts actually owed to the organization at the Balance Sheet Date. CompletenessDetermine that all amounts owed to the organization at the balance sheet date are reflected in accounts receivable. Verify that all sales for shipped goods, all services rendered, and all returns and allowances for the period are reflected in the financial statements. AccuracyVerify that revenue transactions are accurately computed and based on current prices and correct quantities. Ensure that the accounts receivable subsidiary ledger, the Sales Invoice file, and the Remittance file are mathematically correct and agree with general ledger accounts. Rights and ObligationsDetermine that the organization has a legal right to recorded accounts receivable. Customer accounts that have been sold or factored have been removed from the accounts receivable balance. Valuation and AllocationDetermine that accounts receivable balance states its net realizable value. Establish that the allocation for uncollectible accounts is appropriate. Presentation and DisclosureVerify accounts receivable and revenues reported for the period are properly described and classified in the financial statements. Transaction listing of AR update Cash rec journal Gen Ledger accounts Accounts receivable Master file update program Journal vouchers Cash Rec Trans file Date entry program B A File Bank File Transaction listing of AR update Review Remittance advice Remittance list B Terminal Update AR ledger Remittance advice Remittance list A Terminal Record cash receipt Deposit slip Deposit slip Deposit slip Remittance list Check Remittance list Check Remittance advice Check Remittance list Remittance list Remittance list Remittance advice Check Customer Inventory file Record sales invoice and shipment Customer file Open sales orders Check, credit and update inventory Inventory file Customer file Customer invoice Terminal Customer order Clerk reconciles deposit slip from bank and cash receipts remittance list Reconciles checks with the RA and prepares remittance list Deposit slip Bank Remittance list Management Management reports