Friday, December 27, 2019

A Research Study On The Nursing Leadership And Management...

Research and publication is taken seriously in universities, to the extent that a published research study is required to even be hired, or to be considered for promotion (Bardekar Tullu, 2016). It is for this reason this author has reconsidered working in an academic setting and opted for a role in staff development and advancement within a health care organization. It is of the opinion of this author, in order to write a manuscript for publication, one must have superb writing skills. Additionally, it is of opinion that one must know the limitations of their writing abilities and opt to present research results in alternate form such as in a verbal presentation. This author’s research topic of interest is, management of alarm fatigue and appropriate alarm management through effective staff education. Plans for this project over the next two years include, evaluation of the education presented during this study will be conducted on an ongoing basis. The results of the s tudy will be presented to the nursing leadership and management team, for further direction. Depending on the outcome of the study, as to which form of education results in a reduction of false and non-actionable alarms, new staff hired to the facility will be required to complete either the online module or attend the face-to-face alarm management educational presentation. According to Gillmore (2012), a formal research plan profiles your research intent over an extended period of time. ThisShow MoreRelatedLeadership And The Graduate Nurse Role1144 Words   |  5 Pages Leadership and The Graduate Nurse Role Meha Patel South University â€Æ' Leadership and the Graduate Nursing Role Leadership is a core competency in the field of advanced practice nursing (Hamric, Hanson, Tracy, O’Grady, 2014). Graduate level nurses exercise leadership across four major spheres including nursing profession, clinical practice environments, health policy, and at the system level. 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Thursday, December 19, 2019

Margaret Ellen Lamb s Exploration Of Sidney s Defense Of...

Mary Ellen Lamb s exploration of Sidney s Defense of Poesy notes early modern cultural anxieties around poetry s potential power to effeminise and infantilize. Sidney challenges contemporary accusations against poetry, existing on concerns for the morality and virtuosity of its audiences. However Lamb supplies an additional stance regarding the masculine intellectual ideology of the Tudor education system. This suggests that poetry halts the indoctrination of young adult males into an emerging capitalistic England. Lamb approaches these claims through Sidney s gendered language, with particular focus on his ‘nurse of abuse passage. Moreover, examinations of grammar school culture, and readings of textual allusions in Defense contribute to wider discussions on the role of appropriated masculine poetry. Lamb initially presents works that deliver a ‘radically new approach in deconstructing early modern cultural ideology and literature. Including writers such as Fran Dolan and Walter Ong locates Lamb s analysis alongside contemporaries and provides wider discourse addressing similar concepts. Laqueur s one-sex model is cited as a key critical approach with gender presented as a ‘question of performance – of costume, of gesture, of status – rather than of ontological existence. This suggests early modern belief in one universal biological sex separate from gender, with gender requiring validation through masculine or feminine social constructs. Therefore this

Wednesday, December 11, 2019

Innovation and Sustainable Development Income and Benefits

Question: Discuss about theInnovation and Sustainable Development for Income and Benefits. Answer: Introduction A plan of action is an unmistakable, succinct method that helps in envisioning regarding procedures of business. The group of administrations often strives having the appropriate capacity in depicting the action plan through a couple sentences. Majority of the organizations provides endeavor to offer some incentive to clients. More grounded this strategic offer, especially contrasted when along with that of the more probable contenders is that vast quantities of clients will buy from the organization. The action plan is a method that helps interpreting of the strategic offer into potential for development of fast income and benefits. The plan of action portrays the strategies the organization will use to create income. This could offer items or administrations, charging membership expenses, offering administration contracts on items - any way to make income openings. The model likewise demonstrates the elements about the operation of the business that will empower it to be gainful (B aden-Fuller, 2013). The organization may have higher edges over contenders in view of its lower cost wellsprings of supply. A business that advantages from informal suggestions from current clients to planned clients can be more productive because this sort of promoting is extensively more affordable than different means, for example, publicizing. According to Baden-Fuller (2013), the trading of messages between IT frameworks happens on the premise of business occasions. Hence, the trading of messages is an action of a subordinate business handle. Business framework in business phrasing usually refers to the esteem chain included, which depicts the esteem-included process, which means product supply and enterprises. A business can help in traversing from one or a few business frameworks. Every single unit of business framework, by itself, creates financial excellence. Along these lines, the business managerial importance of framework of business does not contrast particularly from utilization of the framework of business team. We likewise allude to the "results" of a business framework as 'usefulness'. A business framework, which will be displayed, can traverse a whole association. For the displaying and examination of framework of a business, it is vital to characterize limits of framework (Bohnsack, 2014). It has been discus s for the current situation regarding an association display. It is likewise conceivable for considering and displaying just a chose some portion of an association. In this situation think about, and IT framework coordinated needs to be incorporated into the operation of Passenger Services. Thusly, it is adequate in watching these operations and limiting the framework of business to Passenger Services. Boons (2013) stated that traveler Services being a division of Airport in UML, consisting of representatives, authoritative structure and a massive IT framework. The encompassing divisions, for example, stuff providing food and transportation likewise have a place with the Airport of UML, however not to our framework of business. In this way, we will treat them like other, outside, business frameworks. Circumstances and end results: For instance, Pareto examination which takes a gander at what 20% of the exercises cause 80% of the issues and uses the investigation to concentrate on the most noteworthy advantage/affect issues and arrangements (Casadesus?Masanell, 2013). It is usually frequently utilized when one has numerous issues all going after consideration. Affectability investigation is utilized to distinguish the level of vulnerability or blunder in evaluating the suggestions and additionally conclusions. Hazard investigation is utilized to distinguish and survey the elements that may imperil the accomplishment of a proposed arrangement or venture. Conceptualizing - referred to today as utilizing an innovative critical thinking strategy; connecting with conceptualizing with formalizing and structure, (for example, agendas, constrained relationship investigation including organizing relationship sets). Both hazard examination and affectability investigation can help you first distinguish the issues or potentially shortcomings in the venture or arrangement and after that help you concentrate on diminishing the hazard or affectability. DMAIC (Six Sigma: characterize, measure, break down, enhance and control): this is a procedure change apparatus that helps you first discover the reason for the issue and after that sets up a technique for development). While produced for quality change purposes, it can be utilized, regularly in an adjusted frame, for most critical thinking exercises (Chesbrough, 2013). On the off chance that organized legitimately, business connections can give an approach to use the one of a kind abilities and aptitude of every association and may likewise "bolt out" contenders. According to Kodama (2009), the concept of business architecture optimizes boundaries of a corporation that targets the business models and system of corporate design involving the stakeholders. For optimization of boundaries of a corporate sector, environment should be congruence by the corporate world. Connections that are hoisted to an association level are expensive as far as the time and exertion required accomplishing arrangement. A firm cannot and ought not to collaborate with each provider or client. It is critical to guarantee that rare assets are devoted just to those connections that will really profit by an association. By what method can directors decide, ahead of time, if a relationship would, one say one is that will bring about upper hand, and is deserving of the time and a ssets expected form completely into an organization. Further, all associations are not the same. How does administration know what sort of association would give the best result? These inquiries might be replied by utilizing The Partnership Model. Cohen (2013) stated that drivers are the convincing purposes behind two firms to accomplice, the normal advantages from extending a relationship, and they can be condensed in four classes: resource/cost efficiencies, client benefit changes, advertising favorable position and benefit development/steadiness. The more grounded the drivers, the more possibility of a fruitful association. Facilitators are the ecological components, which improve the probability of organization achievement. As per Veit (2014), these natural components exist in all business connections and cannot change for the time being. Facilitators measure how well the potential accomplices work and include: 1) the similarity of the corporate societies; 2) the similarity of the administration rationality and strategies; 3) the viewpoint of commonality between the potential accomplices; and 4) the level of symmetry between the organizations. Furthermore, there are five facilitators that when present will reinforce a rela tionship however can't be normal including: 1) the organizations share a contender; 2) the organizations are in close physical nearness; 3) the potential for eliteness in the relationship; 4) earlier relationship experience; and, 5) the organizations share a typical end client? Organization segments are the administrative controllable components of an association. It is through the usage of these segments that the capability of the organization can be accomplished. Organization segments include: 1) the style, level and substance of arranging; 2) measurements and joint working controls; 3) the degree and kind of correspondence between the organizations; 4) how hazard and rewards are shared; 5) the level of trust and responsibility; 6) the sort of agreement utilized as a part of the relationship; 7) the extent of exercises between the organizations; and, 8) the level of joint venture. The results mirror the execution of the organization and the capacity of the company has to accomplish their expressed drivers. The results can be seen regarding three essential classifications: 1) worldwide execution results identified with the upgrade or leveling of benefits; 2) prepare results, for example, enhanced administration or diminished expenses; and, 3) upper hand results, for example, situating in the market, piece of the overall industry or learning. Business demonstrate advancement is a brilliant thing. At its most straightforward, it requests neither new advancements nor the making of shiny new markets: It is about conveyance of existing items that are constructed by innovative frameworks created for the existing markets. The test helps in characterizing what is the true involvement of action plan development. Without a structure for recognizing openings, it is difficult to be methodical about the procedure, which clarifies why it is for the majority on a specially appointed premise. Accordingly, many organizations combine for a great opportunity for reasonable approaches in enhancement of their benefit and efficiency. In the accompanying pages, we display a system to help supervisors take plan of action advancement to the level of a solid and improvable teach. As per Zot and Amit (2010), concept of congruence of the boundary forms an optimal architecture that is usually concerned with the change in the environment. Drawing on the possibility that any plan of action is an arrangement of key choices that largely decide how a business wins its income, acquires its expenses, and deals with its dangers, we see advancements to the model as changes to those choices: what your offerings will be, when choices are made, who makes them, and why. Effective changes along these measurements enhance the organization's mix of income, expenses, and dangers. The way to Amazon's initial flourishing was its drop-shipping model, which permitted it to offer more than a million books while stocking just 2,000 or so of the most famous titles. For the rest, Amazon sent requests to book wholesalers or distributers, who then frequently dispatched the items specifically to clients utilizing Amazon bundling (Wirtz, 2016). In this creative model, Amazon's system of wholesalers and distributers autonomously dealt with their inventories. They, not Amazon, bore the danger of conveying books without knowing the reasonable interest for them. However, since the hazard was generally circulated, all could deal with their own bits of it without breaking a sweat. Moving the choice hazard to the gathering best ready to endure it is regularly an appealing methodology when no leader plainly has predominant data. In its initial years, Amazon was too little and in addition, money compelled to stock each book in its index, while greater wholesalers were very much s ituated to match supply with request from Amazon and a huge number of other little retailers. In any case, for this methodology to work, the substitution chief's motivating forces must be adjusted to yours. Amazon's model would have fizzled if the distributers had been roused to poach its clients. References Baden-Fuller, C., Mangematin, V. (2013). Business models: A challenging agenda.Strategic Organization,11(4), 418-427. Bocken, N. M., de Pauw, I., Bakker, C., van der Grinten, B. (2016). Product design and business model strategies for a circular economy.Journal of Industrial and Production Engineering,33(5), 308-320. Bohnsack, R., Pinkse, J., Kolk, A. (2014). Business models for sustainable technologies: Exploring business model evolution in the case of electric vehicles.Research Policy,43(2), 284-300. Boons, F., Ldeke-Freund, F. (2013). Business models for sustainable innovation: state-of-the-art and steps towards a research agenda.Journal of Cleaner Production,45(3), 9-19. Casadesus?Masanell, R., Zhu, F. (2013). Business model innovation and competitive imitation: The case of sponsor?based business models.Strategic management journal,34(4), 464-482. Chesbrough, H. (2013).Open business models: How to thrive in the new innovation landscape. Harvard Business Press. Cohen, B., Kietzmann, J. (2014). Ride on! Mobility business models for the sharing economy.Organization Environment,27(3), 279-296. DaSilva, C. M., Trkman, P. (2014). Business model: What it is and what it is not.Long range planning,47(6), 379-389. Gassmann, O., Frankenberger, K. A. R. O. L. I. N., Csik, M. I. C. H. A. E. L. A. (2014).Business Model Navigator. Harlow: Pearson Education Limited. Huang, H. C., Lai, M. C., Lin, L. H., Chen, C. T. (2013). Overcoming organizational inertia to strengthen business model innovation: An open innovation perspective.Journal of Organizational Change Management,26(6), 977-1002. Kaspina, R. G., Khapugina, L. S., Zakirov, E. A. (2014). Interrelation of Company's Business Model Structure and Information Disclosed in Management Reporting.Life Science Journal,11(12), 778-780. Kastalli, I. V., Van Looy, B. (2013). Servitization: Disentangling the impact of service business model innovation on manufacturing firm performance.Journal of Operations Management,31(4), 169-180. Kodama, M. (2009).Boundary management: developing business architectures for innovation. Springer Science Business Media. Lohmann, G., Koo, T. T. (2013). The airline business model spectrum.Journal of Air Transport Management,31, 7-9. Veit, D., Clemons, E., Benlian, A., Buxmann, P., Hess, T., Kundisch, D., ... Spann, M. (2014). Business models.Business Information Systems Engineering,6(1), 45-53. Wirtz, B. W., Pistoia, A., Ullrich, S., Gttel, V. (2016). Business models: Origin, development and future research perspectives.Long Range Planning,49(1), 36-54. Zott, C., Amit, R., Massa, L. (2011). The business model: recent developments and future research.Journal of management,37(4), 1019-1042.

Tuesday, December 3, 2019

The Factors Affecting Auditor Independence Accounting Essay Example For Students

The Factors Affecting Auditor Independence Accounting Essay The issue of hearer independency is a important component and really of import for the audit profession. This construct has been discussed widely and many definitions have been presented in literature. Independence refers to the hearer s ability to show his sentiment about the dependability of fiscal statements candidly and impartially off from his involvement or the force per unit area of clients( Ahmad, 1985 ) . Literature has contemplated two criterions for measuring hearer independency. Mautz A ; sharaf ( 1961 ) , who are among the innovators in the survey on hearers independency have developed a construct of independency with two constituents: practitioner-independence ( independency in fact ) and profession-independence ( independency in visual aspect ) . The Public Oversight Board emphasized that the members of Certified Public Accountant houses should protect the profession by being independency both in fact and in appearance ( Lowe et al, 1999 ) . Independence in fact refers to the mental attitude of the hearer characterized by the unity and the nonsubjective attack to the audit procedure. Besides, the practician independency requires the hearer to be free from personal involvement and susceptibleness to inordinate force per unit area( Moizer A ; Sutton, 1997 ) . We will write a custom essay on The Factors Affecting Auditor Independence Accounting specifically for you for only $16.38 $13.9/page Order now However, since this mental procedure is unobservable and hearers besides have inducements to go against their independency through fulfilling their clients so as to keep the economic bonding to the client( DeAngelo, 1981 ) , there is a demand for the hearers to be perceived as independent ( named independency in visual aspect ) from the direction squad who prepares the fiscal statements. Orren ( 1997 ) states that independency in fact refers to the existent, nonsubjective relationship between scrutinizing houses and their clients whereas independency in visual aspect is the subjective stated of that relationship as perceived by the clients and the 3rd parties. Church and Zhang, ( 2002 ) argue that independency in fact is necessary to heighten the dependability of fiscal statements. On other manus, independency in visual aspect is necessary to advance public assurance such that users will trust on audited fiscal statements. Securities and Exchange Commission, 1979 asserts: The issue is both one of visual aspect and of fact ; if public assurance in the unity of fiscal coverage is to be maintained, it is of the extreme importance that public assurance in the objectiveness of independent hearers be likewise maintained . American Institute of Certified Public Accountants ( Public Oversight Board, 1979 ) : While it is, of class, indispensable that an hearer preserve his objectiveness and unity from his ain point of view, normally called independency in fact, it is besides of import that the hearer appear independent to all users of the fiscal information he provides. This latter construct is an indispensable ingredient to the value of the audit map because users of audit studies must be able to trust on the independent hearer. Outline1 The demand for Auditor s independency2 Factors impacting hearer independency3 The proviso of non audit services by hearers4 Audit commission5 Size of audit house6 Degree of competition in audit service industry7 Tenure of an audit house functioning the demands of a given client8 Size of audit and non audit fees The demand for Auditor s independency Independence is an of import scrutinizing criterion because the hearer adds justification and credibleness to fiscal statement even when there are no material misstatements or skips in the fiscal statements prepared by direction ( okolie 2007 ) . The writer Gupta ( 1999 ) is of sentiment that is hearer is non independent of direction ; his sentiment would intend nil to stockholders, prospective investors, bankers, authorities bureaus, and others who are concerned with the fiscal statements of a company. The writer Ezeipe ( 2004 ) describes the construct of hearer s independency in three dimensions: Programme independency: Sometimes client director have the purpose to curtail or modify the processs that the hearer want to execute. Thus hearers should ever stay free from intervention of client directors. Reporting Independence: The hearer should neer allow any feelings of trueness towards the client to impact his work. He must to the full and reasonably unwrap his duties. Management are neer allowed to supercharge the hearer. Fact-finding Independence: The hearer should hold entree to all necessary stuffs required on the content of an audit. For illustration, the hearer must hold entree to books and records ; besides active co-operation from direction forces during audit scrutiny is required ( salehi 2009 ) . Factors impacting hearer independency In theory, there are many factors that affect independency of an hearer and these factors which have been studied can be: The effects of gifts The purchase of price reductions agreement The audit house size The proviso of direction advisory services by the audit house The client fiscal status The nature of struggle issue The audit house s term of office The grade of competition in the audit services market The size of the audit fees The audit commission Rehearsing non-audit services by hearers In this survey, merely factors such as the proviso of non audit services, the audit house size, the audit house s term of office, the grade of competition in the audit services market, the size of audit fees and non audit fees and the audit commission will be analysed and whether these factors will impair or heighten hearer s independency. .ud56134f0fee99da4ea376a9c1d71309b , .ud56134f0fee99da4ea376a9c1d71309b .postImageUrl , .ud56134f0fee99da4ea376a9c1d71309b .centered-text-area { min-height: 80px; position: relative; } .ud56134f0fee99da4ea376a9c1d71309b , .ud56134f0fee99da4ea376a9c1d71309b:hover , .ud56134f0fee99da4ea376a9c1d71309b:visited , .ud56134f0fee99da4ea376a9c1d71309b:active { border:0!important; } .ud56134f0fee99da4ea376a9c1d71309b .clearfix:after { content: ""; display: table; clear: both; } .ud56134f0fee99da4ea376a9c1d71309b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud56134f0fee99da4ea376a9c1d71309b:active , .ud56134f0fee99da4ea376a9c1d71309b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud56134f0fee99da4ea376a9c1d71309b .centered-text-area { width: 100%; position: relative ; } .ud56134f0fee99da4ea376a9c1d71309b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud56134f0fee99da4ea376a9c1d71309b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud56134f0fee99da4ea376a9c1d71309b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud56134f0fee99da4ea376a9c1d71309b:hover .ctaButton { background-color: #34495E!important; } .ud56134f0fee99da4ea376a9c1d71309b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud56134f0fee99da4ea376a9c1d71309b .ud56134f0fee99da4ea376a9c1d71309b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud56134f0fee99da4ea376a9c1d71309b:after { content: ""; display: block; clear: both; } READ: Autism Stuff... EssayThe proviso of non audit services by hearers Audited account failuresreported in the yesteryear have affected the profession of hearer worldwide because the involvements of stockholders and shareholders have non been safeguarded. This job has arisen as a consequence of the proviso of non-audit services ( Salehi and Moradi 2010 ) . Non- audit services can be any services other than audit that an hearer provides to an audit client. Over the late twentieth century, demand for concern expert services has increased, wattington and Pany ( 2001 ) identified the different scope of services which are offered by hearers to private and public sectors and these non-audit services include: preparation, services for paysheet, hazard direction advice, amalgamations and acquisition, revenue enhancement, public offering, portfolio monitoring, enlisting and human resources and corporate administration. An hearer needs to pay much attending when both audit and non-audit services are provided to the same client, because these non-audit services may endanger the independency of hearer. Although there are market-based inducements for hearers to stay independent, there are besides forces that potentially threaten auditor independency. Specifically, the SEC is concerned about two effects of non-audit services. One is a fright that non-audit service fees make hearers financially dependent on their clients, and therefore less willing to stand up to direction force per unit area for fright of losing their concern. The other is that the confer withing nature of many non-audit services puts hearers in managerial functions, potentially endangering their objectiveness about the minutess they audit. Auditor s services relationship raises two types of independency concerns. First, the more the hearer has at interest in its dealing with the audit client, peculiarly when the non-audit services relationship has the possible to bring forth important grosss on top of the audit relationship. Second, certain types of non-audit services, when provided by the hearer, create built-in struggles that are incompatible with objectiveness. In the United States, the Sarbanes Oxley Act of 2002 implemented a prohibition on nine non-audit services which include: Bookkeeping and other services related to the audit client s accounting records or fiscal statements. Fiscal information systems design and execution Appraisal or rating services and fairness sentiments Actuarial services Internal audit services Management maps Human resources Broker-dealer services Legal services Ojo ( 2009 ) suggested that the proviso of non- audit services by audit houses does non needfully impact hearer independency. However, where the fees generated from non-audit services are comparatively high ( in proportion to the audit fees earned by such accounting houses ) , this creates a state of affairs whereby the hearer s independency is likely to be compromised since the hearer may be denied profitable contractswhere he gives a qualified sentiment on the fiscal statement being audited. Advocates of the proviso of audit services argue that synergisms of cognition spill over and audit efficiency arise from supplying both audit and non- audit services. Nevertheless, following the prostrations, scrutinizing profession as a whole has been affected and alterations were proposed to guarantee that audit houses cut down their over-reliance on NAS ( The Star, 2002 ) . In order to guarantee the independency of hearers and to protect the involvement of investors, the accounting profession in most states has come up with a codification of moralss that spells out guidelines for hearers competence and independency. Audit commission An audit commission consists of a selected figure of members of a company s board of managers whose chief responsibilities are to assist hearers remain independent of direction ( Arens at Al, 1999 ) , that is, commission should back up the hearer alternatively of direction in different audit differences. Braiotta ( 1999 ) and Goldman ( 1974 ) maintained that audit commissions could supervise the fiscal coverage procedure and supply recommendations in the choice of hearers, dialogue of fees and expiration of external hearers, which would finally decrease direction s power over the hearer. Therefore, the audit commission is anticipated to guarantee that the house has sufficient internal controls, proper accounting policies, and independent external hearers that will forestall the incidence of fraud and promote high quality and timely fiscal statements. The members who participate in the audit commission can be non-executive managers, corporate directors, academicians and retired spouses of CPA houses ( Knapp, 1987 ) . In the U.S. , the Securities and Exchange Commission ( SEC ) president, Levitt ( 2000 ) pointed out that, aˆÂ ¦qualified, committed, independent and unsentimental audit commissions represent the most dependable defenders of the public involvement SEC requires Audit Committees to measure the independency of the company s external hearer when make up ones minding whether or non to engage the hearer for supplying non-audit services. In so making, Audit Committees besides are encouraged to see how the hearer provided non-audit services may better audit quality and enhance hearer independency. Size of audit house The size of audit house is an indispensable feature that reflects auditor independency. Auditor repute is straight associated with audit quality. Large audit houses will do certain to supply an independent quality audit service as the larger audit houses tend to hold better research installations and efficient fiscal resources, more advanced engineering and more skilled employees who will be able to set about big company audits comparison to smaller audit houses. Large audit houses have larger client portfolios which enable them to defy direction force per unit areas whereas little houses provide individualized services as their client portfolios are limited and they have to yield to direction demands ( Lys and Watts, 1994 ) . .u0d354635b9f693430d87549dfa12d347 , .u0d354635b9f693430d87549dfa12d347 .postImageUrl , .u0d354635b9f693430d87549dfa12d347 .centered-text-area { min-height: 80px; position: relative; } .u0d354635b9f693430d87549dfa12d347 , .u0d354635b9f693430d87549dfa12d347:hover , .u0d354635b9f693430d87549dfa12d347:visited , .u0d354635b9f693430d87549dfa12d347:active { border:0!important; } .u0d354635b9f693430d87549dfa12d347 .clearfix:after { content: ""; display: table; clear: both; } .u0d354635b9f693430d87549dfa12d347 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0d354635b9f693430d87549dfa12d347:active , .u0d354635b9f693430d87549dfa12d347:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0d354635b9f693430d87549dfa12d347 .centered-text-area { width: 100%; position: relative ; } .u0d354635b9f693430d87549dfa12d347 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0d354635b9f693430d87549dfa12d347 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0d354635b9f693430d87549dfa12d347 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0d354635b9f693430d87549dfa12d347:hover .ctaButton { background-color: #34495E!important; } .u0d354635b9f693430d87549dfa12d347 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0d354635b9f693430d87549dfa12d347 .u0d354635b9f693430d87549dfa12d347-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0d354635b9f693430d87549dfa12d347:after { content: ""; display: block; clear: both; } READ: Teachers are Leaders EssayThe issue of keeping hearer independency is more important for smaller houses than larger houses. Pearson ( 1980 ) found the larger size of audit houses will heighten hearer s independency, because, smaller houses would see more trouble in defying client force per unit areas in state of affairss of struggle. As a consequence, the information content of audit studies certified by big houses is considered to be more and dependable than those of smaller audit houses( Titman and Trueman, 1986 ) . However, as pointed out by Goldman A ; Barlev ( 1974 ) , it can non be concluded that big CPA houses are more immune to force per unit areas from their clients. This is so because the few tribunal instances which challenge the premise that CPA houses acted independently indicate that there is no warrant that big CPA house has the ability to defy force per unit areas from clients, as happened with Arthur Andersen and Enron. Degree of competition in audit service industry Competitionhas been identified as an external factor impacting hearer independency ( Shockley 1981 ) . Many houses which operate in an intensely competitory environment may hold trouble staying independent as the client can easy get services of another hearer. TheAICP Cohen Commission ( 1978 ) in its study affirms that there are inordinate competitions among public accounting houses and this inordinate competition among different houses has been systematically identified as a factor endangering hearer independency( Farmer et al. , 1987 ) . . Shockley ( 1981 ) had found that audit houses runing in an environment characterized by a high degree of competition for audit clients would hold a greater hazard of diminishing their audit independency than where audit houses operated in a low-competition environment. However as suggested by Linberg and Beck ( 2004 ) , Competition in the audit market makes the hearer more careful and concerned with the audit confidence degree in their services. Tenure of an audit house functioning the demands of a given client An audit house s term of office refers to the length of clip required to make full the audit demands of a given client. A drawn-out association between a company and an accounting house is likely to ensue a close designation of the house with the involvements of its clients, therefore an independent action by the accounting house become hard. ( U.S. Senate 1976 ) . The writer Mautz A ; Sharaf ( 1961 ) added that after a long association, less strict audit actions, complacence and assurance in the client may originate. However, long hearer term of office may take to a cosy relationship between the client and the hearer ad this may impair hearer independency due to a lessening in the hearer s due-diligence and besides becomes more prepared to turn a blind oculus to inappropriate managerial actions. On the other manus, long hearer term of office is good as hearers gain expertness in the field they audit and may cut down the hearer s ability to observe abnormalities or material misstatements ( Gul et al. , 2009 ) Size of audit and non audit fees The IFAC s Code of Ethics for Professional Accountants ( 1996, para 8.7 ) propose that client size which is measured from size of fees could raise uncertainties as independency of hearer is concerned. The EFAA ( October, 1998, p.4 ) clearly states that, the ( entire ) fee from one client should non transcend a certain per centum of the entire turnover of the audit house . In instances of accounting dirts ( for illustration Enron and WorldCom ) , the audit house appeared to be in collusion with the direction in concealing deceitful activities. The major factor behind such reserve was the sum that the hearers received as non-audit fees from these clients. Anderson, the hearer for Enron, received US dollar 27 million as non audit fees in add-on to US dollar 23 million as audit fees. The fact that the accounting house received more than half of its Enron gross from NAS gives an visual aspect of a deficiency of independency in the audit ( Flaring 2002 ) . In add-on, the fees for non-audit services has besides increased well and are more profitable than fees from audit services, therefore beef uping the economic bond and well take to impairment of AI. The regulative organic structures in the U.S. like the SEC, the POB and the AICPA emphasized that important high non audit fees can negatively impact hearer independency and besides impair hearer decision-making, when those determinations involve a significant sum of professional judgement. In Malaysia the MIA By-Law ( Section B-1.98 on Professional Independence ) has emphasized that if the sum fees ( originating from confidence and non-assurance services ) generated by one confidence client or its related entities exceed 15 % of the house s entire fees in each twelvemonth over two back-to-back fiscal periods, fiscal dependence shall be considered to be, in which instance, a self-interest menace to independency is created. In such event, the lone class of action is to decline to execute or retreat from the confidence battle . This 15 % standard has besides been the degree by and large used by the ICAEW and Australia at which hearers have to see their independent place.

Wednesday, November 27, 2019

Elderly Co-culture Interview Essay Essay Example

Elderly Co-culture Interview Essay Paper â€Å"Everything has changed since I was your age† . is what my grandma had to state when asked about her experience turning up. My grandma. Mrs. Ruby Parker Sloan was born on December 6th. 1943 in a little town in Ohio. She was raised in a little farmhouse along with 4 sisters. Her female parent was a usual adult female of her clip ; one that stayed at place with the kids. cooked. cleaned and maintained the house. Her male parent was besides a usual adult male of his clip ; one that worked throughout the hours of the twenty-four hours in order to supply for his family-a adult male that had been working since the age of 9 old ages old. We will write a custom essay sample on Elderly Co-culture Interview Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Elderly Co-culture Interview Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Elderly Co-culture Interview Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer My grandma has raised 4 kids. including myself ; so she has seen firsthand the alterations and differences in non merely her and my coevalss. but the coevalss in between. She has experienced the alterations of racism. engineering. parenting. ethical motives. warfare and many other facets of our society. For her. she felt society as a whole has changed dramatically. One of her chief concerns of the differences of now and so was the differences in parenting. She pointed out that during her clip it was unheard of for there to be a school hiting similar to that of the Columbine or Virginia Tech incidents. She felt that had a batch to make with rearing itself ; that parents were evidently non concerned with their kids and/or non involved plenty in their lives to cognize that they were be aftering to perpetrate a mass slaying of their equals with arms stored under their ain roof. Another point that concerned her was the difference in child subject. She is a steadfast truster in â€Å"whipping† your kid instead than â€Å"no. no† and the ill-famed â€Å"five 2nd count† used by parents today. She stated that kids need to understand the effects to certain actions†¦most of which can do injury to themselves or others. One thing she said about her experience as a parent was â€Å"Some childs merely necessitate a good spankin‘â€Å" . My grandma told me that you would neer see a kid stating their parents â€Å"no† or â€Å"I hate you† during her clip. it merely didn’t happen. â€Å"There was a degree of regard between kids and their parents so. something that a batch of childs today merely don’t have any more†¦that’s the parents’ fault† is what she told me. Today’s civilization was something my grandma felt strongly about. She felt that one of the ruins of our civilization today was the publicity of sex everyplace you turn. which â€Å"especially influences the immature 1s of today† she stated. She felt that this advertisement in music. telecasting. and everyplace else you go merely teaches kids the pleasance and exhilaration of sex itself alternatively of the morality and effects involved. My grandma continued to state me a scenario where she was driving to the shop a few hebdomads ago and she heard a vocal with the chorus â€Å"birthday sex† and that the individual singing it sounded really immature. â€Å"What the snake pit is that all about† she said. â€Å"It’s awful how these grownups that promote and advertise this material are okay with it† she stated. My grandma said telecasting didn’t even show pregnant adult females on it when she was turning up. her parents besides slept in different beds during that clip. Elvis Presley was looked upon severely by parents of her clip because of the sexual nature of his dance. â€Å"You can’t even turn to the household channel without seeing a show about a pregnant adolescent or some kind of sexual thing traveling on†¦it’s merely sad† she said. She besides felt that this publicity of sex to childs and immature grownups was the cause of self esteem issues and that it was besides the perpetrator for a batch of childs these yearss â€Å"thinkin’ they’re grown because sex is such a cool and grown up thing to do† . Arouse these yearss. to her. is making nil but directing the incorrect message to immature grownups about self visual aspect and determination devising when it comes down to compensate or wrong. When my grandma was turning up engineering was. a fortunate household on the street having a black and white telecasting. There was no electronic mail. texting. cell-phones. etc. Peoples still entirely relied on the old fashioned cast and envelope method†¦or even a more advanced version†¦the wire. My grandma ever mentions how much she loves her high definition. level screen telecasting ; something she could neer conceive of bing as a kid. My grandma ever seems to be amazed by engineering today. and it besides seems she is normally 10 old ages behind the apprehension of today’s engineering. During our conversation. she continually referred to her DVD participant as a â€Å"VCR† . She besides seemed amazed by the promotion in today’s computing machine and picture games to that of even when I was a kid with a first coevals Nintendo. My grandma has been around to travel from the record participant. 8track participant. cassette participant. Cadmium participant. all the manner to the digital MP3 participants that can keep 1000s of vocals in something half the size of a deck of cards. â€Å"it merely amazes me†¦technology today†¦just imagine where it will be when you’re [ me ] my age! † she said. Talking to my grandma in an interview manner was a really interesting experience. It gave me penetration on a different clip that was experienced by someone†¦a clip that has passed and will neer be relived the same. It caused me to believe of how I am at the same point in my life that she was at my age ; it besides caused me to inquire how things will differ from today and two coevalss from now. Society has changed drastically since my grandmothers’ coevals and it will go on to turn throughout mine the same†¦hopefully for the better. but I guess it’s all about who you ask.

Saturday, November 23, 2019

Statistics and Soft Drink Essays

Statistics and Soft Drink Essays Statistics and Soft Drink Essay Statistics and Soft Drink Essay CASE 1 DEMAND ESTIMATION and ELASTICITY: Soft Drinks in the U. S. Demand can be estimated with experimental data, time-series data, or cross-section data. In this case, cross-section data appear in the Excel file. Soft drink consumption in cans per capita per year is related to six-pack price, income per capita, and mean temperature across the 48 contiguous states in the United States. QUESTIONS 1. Given the data, please construct (a) a multiple linear regression equation and (b) a log-linear (exponential) regression equation for demand by MS Excel. (20%) 2. Given the MS Excel output in question 1, please compare the two regression equations’ coefficient of determination (R-square), F-test and t-test. Which equation is a good (better) fit? Which equation shows the stronger overall significance to predict the future demand? Which equation will you choose for a better demand estimation? Explain your answer in the language of statistics. 20%) 3. Given your choice of equation in question 2, please interpret each coefficient of independent variable in the soft drink demand estimated equation. (10%) 4. Given your choice of equation in question 2, how many cans/capita/year on soft drink should be for a state in which 6-pack price=$2. 45, Income/Capita=$36,500, and Mean Temp= 68Â °F? (20%) 5. Given your choice of equation in question 2 and the numbers in question 4, please calc ulate the price elasticity of demand and income elasticity. Comment on whether the demand is elastic or inelastic and whether soft drink is necessity, normal good or luxury good. (10%) 6. Now omit the price and temperature from the regression equation then run the regression again. Given the Excel output of only one independent variable, income, should a marketing plan for soft drinks be designed that relocates most canned drink machines into low-income neighborhoods? Please explain your answer in the language of economics. (20%)

Thursday, November 21, 2019

Pol 211 Mile 2 Realism, idealism Essay Example | Topics and Well Written Essays - 250 words

Pol 211 Mile 2 Realism, idealism - Essay Example The state is supposed to develop its interests first in terms of security when considering relationships with other states. Idealists view the national interest with reference to the balance of power. Idealist administrators seek to advance their national interests. Diplomacy is the art of combining national power to produce maximum effect to the international situation that will hence affect the national interest directly. The collapse of the Soviet Union is best described using the realism and idealism concept of â€Å"Balance of Power†. This was whereby Bush succeeds in convincing Gorbachev to implementing reform efforts towards shifting the USSR into a democratic system and a market-based economy. Gorbachev allows elections under a multi-party system and the presidency of the Soviet Union. This gradually develops the democracy that goes along with destabilizing communist control and later on the total collapse of the Soviet Union (Strayer, 1998,