Nicole Tate Essays - Nicaragua, Republics, , Term Papers

Nicole Tate 11-04-98 World History (H) Essay "To pull together is to avoid being pulled apart." This once famous quote being said by Bob Allisat proves that if countries aren't interdependent upon each other than we will no longer be able to help each other and will not reek the benefits of what other countries give each other. I have three area of analysis for why Nicaragua is interdependent, one, foreign aid from other countries, two, disaster relief help and three imports and exports. The following essay shall discuss how Nicaragua is interdependent. Onto my first area of analysis, Nicaragua is interdependent through foreign aid from other countries. For example, in the 1980's Nicaragua's debt problems increased and prices of oil began to rise as well as Nicaragua's situation was worsened by a huge conflict dealing with military weapons. By 1994, their debt has increased to 11.7 billion, at this point in time Nicaragua had the highest debt in the world. Nicaragua was able to pull through this crisis from foreign aid from Mexico, Russia. Venezuela, Honduras, El Salvador, Argentina, and the Czech Republic. Because of these countries helping Nicaragua it has been able to pull through to a better economic state. As we saw, Nicaragua was interdependent from receiving foreign aid from various countries. Secondly, Nicaragua is interdependent through disaster relief. At this point in time Nicaragua is not undergoing just one but two natural disasters, Hurricane Mitch and volcano Cerro Negro, which erupted on Tuesday and consisted of 2,000 dead. Nicaragua's other disaster is Hurricane Mitch. Hurricane Mitch was described by CNN as "400,000 people now seeking shelter after losing their homes, health officials are watching for further outbreaks of Cholera, following sporadic reports of the disease." As of right now 9,000 are dead and no actual death toll will be known because of the small villages that can't be gotten to. The way Nicaragua is interdependent in these situations is that they are relying on the United States, France, Italy as well as several others for humanitarian aid immediately. In this example we see again that Nicaragua is interdependent by receiving disaster relief. Finally Nicaragua is interdependent because of imports and exports. Nicaragua imports food, agricultural needs, and medicines for their people. Nicaragua exports gold, silver, copper, and several others. In this case Nicaragua is interdependent because it gives countries items they need and Nicaragua gets items in which they need. This system always reminds me of that old saying you scratch my back and I will scratch yours. In essence, Nicaragua is interdependent for the above areas of analysis, which were foreign aid from other countries, disaster relief, and last but not least imports and exports. Surely if every country remains interdependent then we, as the world, will never pull apart as Bill Altsat stated.

o brother essays

o brother essays Have you heard of LivePerson? What do they do? Here's an illustration: Lessay you're an online storeowner, and you check your logs and notice that a lot of your customers check pages but don't buy. You figure that the reason they're not buying is because they're not sure of their purchase. As the store in online, they can't talk to a clerk and have questions answered like they can at Best Buy, so they leave your site to check out some other site, or buy the item offline. You could always put a ask us a question form up which takes the users' questions and emails them to you. This is good, but its often too slow for a casual peruser who is long gone from the site before you even see the question, much less answer it. A few years ago, someone realized that if you had an instant way to get and respond to these questions, you might be able to give a bit more of that in-store feel to the online purchasing experience, and increase your sales rate. Chat is instantaneous. A user can click on a button and ask questions and get responses immediately. With the instant resolution to their question, they are more likely to buy than those that don't talk to a person before their purchase. According to Land's End, they have over 5 times the sales rate with people that ask questions with their chat system than those who do not. To that end, LivePerson and several others pioneered this process. The system works by placing a button on every page of the storeowner's website (using templates, this is even easier). After the button is placed, a user will be able to look at the image and see if a customer service representative is available or not. If available, the user can click on the button and have a window pop up, allowing the store owner and user to communicate. This really only requires a basic chat server and some Javascript or Java know-how. A few years ago, there were as many as 40 companies that doing thi ...

Personal skills development( study skills and book review) Essay

Personal skills development( study skills and book review) - Essay Example Some of the effective study skills that I learnt from different resources and also applied to my learning process include note taking, time management, active listening, revision planning, preparing answers for the exams etc. Almost every day, I encounter such situations where I find the implication of these techniques within my study premises and apply the appropriate technique to handle the situation in more effective manner. For instance, today I have to write to complete the weekly assignment that is to write an essay upon any topic of my own interest. The guidelines provided by Barret et al (2008, p169) help me a lot in completing this task. The researchers explain basic steps of essay writing and I follow these steps. After deciding the main topic, I analyzed its title and main thesis and then proceed towards collecting material for the essay. During the reading, I take noted and plan the structure of my essay. After writing the essay, I proofread and edit it to assure it is perfect structure wise and deliver my intended tone. In this way, I use a study technique and succeed to write a well organize essay following simple and helpful steps of essay writing. The day was very busy and I was feeling too much tired and pressurized because there is little time left to appear in the exams and there are lot of things to do. At this point, I use my time management skills that I learnt from the reading of Marks-Beal (2009, p45). At first, I listed out the tasks that I have to complete before the exams and then arranged these tasks according to first priority. After that I made the plan to start working on these tasks one by one. There were some writing projects and I have also to read certain books and other material to prepare for answering exams questions. I started with the reading and keep on taking notes that later help me during the writing work. There were too many things to do in short time and I started feeling

Health Care Ethics Essay Example | Topics and Well Written Essays - 3250 words

Health Care Ethics - Essay Example However, in today's world, where the scientific world has come of age in its standing vis--vis disease care and prevention, subsidiary issues have emerged that are considered to be of prime importance in the realm of health care. The changes in society and life all around the world have brought about considerable changes in the lifestyles of people. Similarly, the profession of health care has seen its development through the ages, and many additional factors like ethical, legal and professional concerns need to be understood better. The learning outcomes associated with this course are crucially linked to the integral understand of clinical issues and practice. This paper in turn shall go a long way in reestablishing the norms that were to be established by the goals for this course. Understand the domain of every prong individually is of vital importance: As was mentioned earlier, knowledge of legal issues to the cause of clinical practice has now become imperative. Though universal laws for humanitarianism and morality remain constant for humans, yet there are certain legal implications that are different for certain countries and even states within countries. It must be understood by a practitioner, that the legal clauses are not a matter of burden, but actually a facilitating and binding factor that ensures that the provision of health care would be unequivocal and just for all. The current face of health care is largely a product of the advancement made during and after the World Wars. However, despite the magnitude and quality of work that was done at that time, the obvious constraint due to the war was that a systematic procedure for providing health care cannot be established. Much has changed since then, and the corporate face of the organizations in the changing world has brought about a new shape to the domain of clinical practice. With the inception of concepts like quality and the ISO standards, what the world of today has realized, is that documentation, for any system of work, is not only essential, but is a must. Though the importance and significance of the three major issues has been established, yet appropriate working with these concerns in minds is still easier said than done. For a new practitioner, it is extremely important to properly identify with the issues. The ethical and legal concerns are very similar to the medical ones in their dynamics. For one, the first thing that needs to be done with a disease is appropriate identification with respect to the symptoms. Only a sound knowledge of the traits of a disease and its patterns can help identity for the practitioner as to what is to be done with it. Similarly, with legal and ethical concerns, the first step is to identify any anomaly in the normal proceedings that are likely to produce a problematic response. This is probably the most important element of the assignment, which helps the participant in preparation for the future challenges. This is one factor alone that differentiates the follower from the leader. The fact of the matter is, that many people in all professions tend to believe what is taught and practiced in front of them. They do not have the ability, urge and background to question - which is the most important feature in the development of science. Henceforth, the most credible feature of this assignment is that it would help in the preparation of analytical insight of the healthcare

The foundation of every state is the education of its youth Essay

The foundation of every state is the education of its youth - Essay Example the individual with a vision to excel with the ultimate goal of being instrumental in the future progress of one’s nation, education is the best alternative. The foundation of every state is the education of its youth. Traditionally, Americans have viewed education as a means of social advancement. By providing equal educational opportunity to all, schooling could serve as a progressive force for eliminating poverty and promoting economic equality. The study conducted by Alliance (2007) point out that dropouts are a drain on the economies of each state and the nation. Lower local, state, and national tax revenues are perhaps the most obvious consequence of higher dropout rates; even when dropouts are employed, they earn significantly lower wages than graduates. State and local economies suffer further when they have less-educated populaces, as they find it more difficult to attract new business investment. Simultaneously, these entities must spend more on social programs when their populations have lower educational levels. Dropouts represent a tremendous waste of human potential and productivity, and reduce the nation’s ability t o compete in an increasingly global economy. For the individual with a vision to excel with the ultimate goal of being instrumental in the future progress of one’s nation, education is the best alternative. For the society, higher educations provides lower rate of unemployment, more tax revenues, lesser reliance on governmental support. In addition, those who acquired college education were found to smoke less, are more health conscious, and are less likely to commit crimes. Education, per se, provides innumerable benefits for the individuals as well as for the society. There is a responsibility to ensure that every student who is granted the right to be educated would not only value and cherish the lessons learned; but more so, to share what they have learned in terms of making each and everyone aware of the importance that

Automated Accounting Information Systems Accounting Essay

Automated Accounting Information Systems Accounting Essay 2.1 Computer Auditing 2.1.1 The introduction of automated Accounting Information Systems In earlier times, when all accounting information was processed and recorded in financial statements manually, it was relatively easier for the auditor to observe the audit trail as all evidence was produced in a manual/physical format. At that time, Information Systems (IS) were only a small integrated part of the accounting system which only automated minor parts of the accounting process, such as payroll processing. Figure 2.1, as suggested by Arnold and Sutton (2001), illustrates the evolution of the relationship between accounting and information systems throughout the last four decades. AccountingFigure 2.1 Evolution of AIS Information SystemsTIME LINE 1970s Information Systems Accounting AIS 00 Information Systems Accounting 2010s Over time, accounting and information systems started to integrate as more accounting tasks were becoming automated. In fact, Arnold and Sutton (2001) state that the fundamental underlying driver of evolution is simply that accounting no longer drives the information system; rather the information system drives accounting. As depicted in Figure 2.1, Information Systems have nowadays become an integral part of many companies. The Accounting Information System (AIS) is a small part of the whole Information System of an organisation, and as organisations continue to increase their reliance on computer technology to process, record and report financial information, auditors will undoubtedly have to rely on new information technology techniques in the conduct of their audits (Hunton, Bryant and Bagranoff, 2004). Through the evolution of AISs, the traditional audit evidence was being replaced by electronic evidence (Rezaee and Reinstein, 1998). The American Institute of Certified Public Accountants (AICPA) in Auditing Procedures Study The Information Technology Age: Evidential Matter (1997) defines electronic evidence as information transmitted, processed, maintained, or accessed by electronic means and used by an auditor to evaluate financial statement assertions. The concept of electronic evidence created new challenges to the modern auditor as the traditional audit trail could no longer be observed (Bierstaker, et al., 2001). This required auditors to consider the use of computer audit techniques in order to be able to carry out audit tests on electronic evidence (Mancuso, 1997). The use of such new techniques will eventually improve the effectiveness and efficiency of the audit as auditors will be free from carrying out many traditional routine audit tasks and instead the auditor can foc us more on higher level tasks, such as understanding the clients business risk (Rezaee, Elam and Sharbatoghlie, 2001). 2.1.2 Auditing Around to Auditing With the Computer With the introduction of computer technology, auditors did not have the extensive knowledge to use computers to enhance the efficiency and effectiveness of the audit. Initially, auditors regarded the computer as a black box and audit around the computer (Watne and Turney, 2002). This consists in the auditor observing inputs into the system and the relative outputs and checking for mutual consistency (Hall, 2004). When using this method no attempt is made to establish and evaluate existence of controls. Auditing around the computer is only relevant when automated systems applications are relatively simple and straightforward (supported with up-to date documentation on how the system works); and when the audit trail is easy to observe (Cerullo and Cerullo, 2003). The increased reliance on computers for accounting by organisations created the need for auditors to understand and assess the controls that were in place in computer systems (Watne and Turney, 2002). Ignoring such computer controls would hinder the ability of the auditor to assess the effectiveness and robustness of the clients internal controls. Auditors could no longer audit around the computer, but instead a new approach, auditing through the computer, was being used. Hall (2004) defines auditing through the computer as: à ¢Ã¢â€š ¬Ã‚ ¦the ability to trace transaction paths from input to output through all parts of the system-manual and automated. The flow of data must be verified as it moves through the system, and the contents of machine readable files must be examined. Internal controls are tested as they operate on the data. The black box is gone. The auditing through the computer approach is suitable for testing controls in complex Information Technology (IT) systems (as suggested in SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit). The motive behind auditing through the computer is to be able to understand and assess the robustness and operating effectiveness of the computer controls within a system. According to Cerullo and Cerullo (2003), this approach is based on the assumption that if controls are adequately developed into the system, then errors are unlikely to slip by undetected, and thus outputs from the system can reasonably be accepted as reliable. Moreover, Hall (2004) suggests that the current trend is towards auditing with the computer, that is, instead of being treated as a black box, the computer is actually used as a tool to access, review and extract files and data from the clients AIS. This approach helps auditors to improve the efficiency and effectiveness of the audit as the computers speed and reliability can be used to review large volumes of data. However, the last two approaches highlight the need for auditors to have an extensive knowledge of computers in order to be able to assess the integrity of the clients computer system or to use the computer as a tool to carry out the audit. 2.1.3 Objective of an Audit in an IT Environment Nonetheless, whether an audit is carried out in an IT environment or not, the objective of the audit remains the same, that is, as expressed by International Federation of Accountants (IFAC) in ISA 200 Overall Objectives of the Independent Auditor and the conduct of an audit in accordance with International Standards on Auditing: To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework The auditor must be able to obtain sufficient and appropriate evidence in order to reduce audit risk to an acceptable low level. In doing so, the auditor would be in a position to express an opinion whether the financial statements prepared by the client give a true and fair view. It is thus fundamental for the auditor to assess the clients IT environment and plan adequately (with the support of standards and guidelines) on whether the use of Computer-Assisted Audit Techniques (CAATs) will be required to gather sufficient appropriate evidence during the audit. 2.1.4 Audit of Public Interest Entities CAATs are commonly used when auditing clients which carry-out all their operations online, such as Online Gaming companies, and when auditing large clients which rely on large and complex IT systems. Examples of the latter could be listed companies, financial institutions and insurance companies, all of which fall under the definition of Public Interest Entities (PIEs). The definition of PIEs varies across countries, but the core element is always the same. In fact, the revised 8th Directive provides with a core definition of PIEs, but it also permits the designation of other entities as PIEs by member states as they deem adequate (based on meeting a number of criteria). The definition is as follows: Entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member Stateà ¢Ã¢â€š ¬Ã‚ ¦, credit institutions à ¢Ã¢â€š ¬Ã‚ ¦ and insurance undertakingsà ¢Ã¢â€š ¬Ã‚ ¦. Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees. In light of the definition set out by the revised 8th Directive, examples of Maltese PIEs are listed companies, financial institutions, insurance companies, large not for profit entities, and some publicly owned entities; all having a wide range of stakeholders. Due to the public stake in the performance of PIEs, the auditors role and responsibilities in giving an opinion on the financial statements of such entities becomes more important. In fact, the majority of PIEs in Malta are audited by the Big Four audit firms as these firms have the extensive knowledge and resources to carry-out audits of PIEs efficiently and effectively. Big Four Audit firms use CAATs to improve audit efficiency as it allows auditors to perform previous manual routine tasks quickly and efficiently (Zhao et al. 2004). Furthermore, Big Four Audit firms can use CAATs to improve audit effectiveness as more information can be obtained on controls within AISs of the client, and in certain cases 100 percent of the population can be tested (Braun and Davis, 2003). 2.2 Computer Assisted Auditing Techniques (CAATs) 2.2.1 Standards and Guidelines Due to the aforementioned increased reliance on IT systems by clients, new auditing standards and guidelines were needed to provide support and guidance to auditors. With relevance to this study, there are three important standards/guidelines that provide guidance to auditors when carrying-out an audit within an IT environment. SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit provides appropriate guidance to auditors on how to adequately understand and assess the computer controls within an organisation. SAS No. 94 goes on to clarify what the auditor should know in order to be able to understand the automated and manual procedures an entity uses to prepare its financial statements and related disclosures (Yang and Guan, 2004). Furthermore, this auditing standard emphasises on the need to use Computer-Assisted Auditing Techniques (CAATs) to test automated controls, especially in complex IT environments (Cerullo and Cerullo, 2003). ISACA Guideline No. 3 Use Of Computer-Assisted Audit Techniques (CAATs) provide guidelines to auditors on how CAATs can be effectively applied, specifically by providing detailed steps in planning the use of CAATs; performing the work; documenting and reporting. Another standard, SAS No. 99 [should I refer to ISA 240 instead?] Consideration of Fraud in a Financial Statement Audit provides guidance to auditors on how to identify risks of material misstatements whether due to error or fraud. SAS No. 99 also recognises the importance of CAATs in the consideration of fraud, as this standard suggests that in cases where the client relies heavily on computer systems, the auditor should make use of CAATs to detect patterns of fraud. Furthermore, this audit standard highlights the importance of identifying the possibility of management override of controls. 2.2.2 Application of CAATs in Financial Auditing During a study carried out in Sweden by Temesgen (2005) on the Determinants for effective application of software in CAATs it was found that the most used type of CAATs by the big four audit firms in Sweden are CAATs used for simplification of monotonous tasks, such as Microsoft Office and other off-the shelf audit software packages. On the other hand, this study identified that the most effective CAATs such as Test Data, Integrated Test Facility, Parallel Simulation and other experts systems, which would have been more effective in observing electronic audit trails, are less utilised. CAATs can aid the auditor in performing various audit procedures especially when adopting the audit through the computer and audit with the computer approaches. Depending on the requirements of the audit, the auditor can choose to use CAATs to perform specific audit tasks such as drawing a sample, comparing balances between accounting periods, reviewing transactions for fraudulent patterns, testing applications controls, and performing tests of detail. 2.2.2.1 Sampling and Tests of Detail When using CAATs the auditor has the ability to test large volumes of transactions, more than he would have had he done the same process manually. This is one of the advantages of using CAATs. Using the computers speed, reliability, accuracy and robustness the auditor can perform repetitive tasks efficiently and effectively. Additionally, CAATs can also be used to draw samples representing the population and to carry out tests of detail, such as recalculation of discounts on invoices or recalculation of overtime allowances 2.2.2.2 Analytical Procedures ISA 520 Analytical Procedures defines analytical procedures as evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Furthermore, according to Wilson and Colbert (1991), analytical procedures involve drawing conclusions based on expected amounts calculated by the auditor. In performing such procedures, CAATs can be useful especially when reviewing complex data. These automated techniques are set to compare figures between accounting periods and possibly identify inconsistencies. 2.2.2.3 Test of General and Application Controls CAATs can also aid in testing general and application controls. As required in the audit through the computer approach, such computer aided techniques are used to assess the reliability of internal controls within computerised systems (Watne and Turney, 2002). For this to be successful the auditor must first understand how the clients system works, and then various CAATs can be applied to test the operating effectiveness of the clients system controls. 2.2.2.4 Fraud Detection Recent fraud scandals such as the cases of Enron and Worldcom, increased the importance given to performing audit procedures with the objective to identify fraudulent activities. As organisations use computer technology to process information, weak computerised internal controls or the lack thereof would increase the risk of fraud occurring through computer assisted means (Coderre, 2000). In fact, SAS No. 99 Consideration of Fraud in a Financial Statement Audit proposes the use of CAATs for identifying fraudulent transactions and management override of controls. Digital Analysis is one type of CAAT with the specific purpose to identify fraudulent transactions (Hall 2004). This approach is used to identify inconsistencies in digits based on statistical properties through the use of Benfords Law. Additionally, according to Coderre (2000), as auditors develop a more systematic knowledge of fraudulent patterns within organisation, they can create a fraud profile which identifies the main fraud areas and patterns. This could then function as a template and be used when auditing different organisations. 2.3 Types of Computer Assisted Auditing Techniques CAATs are often divided into two categories, that is, CAATs used by the auditor to review and extract data (auditing with the computer); and CAATs used for testing the controls within computerised AISs of clients (auditing through the computer). 2.3.1 Reviewing and Extracting Data Files Compared with the techniques used for testing controls within AISs, CAATs used for reviewing and extracting data may require relatively less computer knowledge to use. Auditors may use these techniques to review and extract transaction and standing data in order to use it to perform substantive tests or test of controls. Two types of CAATs generally falling in this category are the Data File Interrogation and Embedded Audit Module techniques. 2.3.1.1 Data File Interrogation Data File Interrogation is about using the computer as a tool to review large volumes of data (Auditnet, 2003). With the use of computer software, the auditor can use the computers speed and reliability to perform tasks such as searching for missing or duplicate transactions; and comparing the contents of two files and printing a report containing the results with exceptions and/or record matches. Data File Interrogation can also be used to extract representative samples of data from the population to be used at a later stage in the audit. 2.3.1.2 Embedded Audit Module (EAM) As the name suggests, an Embedded Audit Module is a programmed module embedded in the clients computer system to review and capture data based on predetermined criteria set-out by the auditor (Auditnet, 2003). Transactions are examined as they are inputted in the system. The objective of the EAM is to capture those transactions which fall under the parameters set-out by the auditor. These transactions are then copied and stored in an audit log file for subsequent review from the auditor. The transactions which are captured by the EAM can then be used by the auditor to perform substantive tests. One the advantages of using Embedded Audit Modules is that it provides the auditor with data which is captured throughout the audit period and thus reduce the time and amount of work the auditor must do to identify transactions to be used for substantive testing at a later stage. On the other hand, one major limitation of EAM is that it cannot be easily added to the clients system once it is operational and thus this technique is more useful when the clients system is still in the design stage (Auditnet, 2003). 2.3.2 Testing Controls within Accounting Information Systems In contrast to the first category of techniques discussed above, there are CAATs which the auditor uses to audit through the computer. According to Braun and Davis (2003) these CAATs are used by auditors to examine the internal logic of the application. This means that the objective of such techniques is to assess the integrity and operational effectiveness of the controls within the clients computerised system. Three techniques are commonly used in the audit through the computer approach and these are Test Data, Integrated Test Facility (ITF), and Parallel Simulation. 2.3.2.1 Test Data When using the Test Data method, the auditor conducts testing of the clients system by inputting simulated test transactions into the system. The facility to design the test data gives the auditor the ability to decide what to and not to test. These test transactions are processed by the system and then the auditor compares the processed results with expected output. Any differences between the processed results and the expected results by the auditor could indicate a logic or control problem within the clients system (Braun and Davis, 2003). On the other hand, if no exceptions occur between the processed results and the expected results, then the auditor can reasonably assume that the systems controls operate effectively under normal circumstances. As suggested by Watne and Turney (2002), the objective of performing substantive testing with test data is to determine the accuracy of that computer processing for which a test record is submitted. Furthermore, test data can also be used to test the error detection capabilities of the system and to test the accuracy of reports produced by such system. The test data approach is commonly used by auditors as it requires limited computer knowledge and it is relatively easier to use when compared to other CAATs. Additionally it provides the auditor with an understanding of how the system operates (Auditnet, 2003). On the other hand, when creating the test data transactions the auditor may not be allowing for specific circumstances that may occur when the system is live and may lead the auditor making wrong assumptions on the integrity of the clients system controls. 2.3.2.2 Integrated Test Facility (ITF) Watne and Turney (2002) define Integrated Test Facility as a technique whereby the auditor creates simulated transactions, intermixes the transactions with a clients actual transactions, waits for the processing of the intermixed transactions, and then analyses the processing of the simulated transactions. Figure 2.2, as depicted by Auditnet in its Monograph Series Principles of Computer Assisted Audit Techniques (2003), illustrates the in-built testing facility/module which can be used for audit testing. The process is the same as that for the test data approach. The difference between the two methods is that in the test data approach the auditor uses a copy of the clients system to input the test transactions. On the other hand, when using the ITF method, the auditor actually inputs the test transactions in the clients system when running live under normal circumstances. As depicted in Figure 2.2, the system then processes the clients actual data intermixed with the auditors test data. Output is then separated again into client output and test output. The test output is compared with the auditors expected results and any deviations from the expected results are highlighted. Thus, this provides the auditor with a more accurate observation of controls within the system. Figure 2.2 Integrated Test Facility The advantages that ITF has on test data are that it allows the auditor to make unscheduled regular testing on the system when its live, and it provides live evidence on the operation effectiveness and integrity of the clients system. However, when using this method, auditors should give particular attention to identifying and removing the test transactions from the clients records once the audit testing is complete as this may hinder the integrity of the clients system. 2.3.2.3 Parallel Simulation Similar to the Test Data approach and ITF, parallel simulation is used to test the integrity and operating effectiveness of the clients application (Hunton, Bryant and Bagranoff, 2004). Figure 2.3 illustrates the process in using parallel simulation as depicted by Auditnet (2003). Watne and Turney (2002) define parallel simulation as the construction of a processing system for an accounting application and the processing of actual data through both the clients program and the auditors program. In simpler terms, the auditor designs an application which simulates the clients application. The simulated application should contain the appropriate controls that the auditor is expected to find in the clients application. Actual data (transactions occurring from the normal day-to-day running of the clients business) is then inputted in both the clients and simulation applications. The auditor then compares the output produced by the simulated application with that produced by the clients application. Figure 2.3 Parallel Simulation Assuming that the simulation application contains all the appropriate controls, then output from the simulation application should match with output from the clients application. If there are differences between the outputs produced by the two systems, then the auditor may infer that the input, processing and output controls within the clients application are not operating effectively. As the ITF technique, parallel simulation enables the auditor to test the clients system under normal operations. Furthermore it enables the auditor to use live data in testing controls unlike with the Test Data approach and ITF where test transactions are used. On the other hand, this technique requires extensive computer knowledge to be able to design a simulation application. Additionally, the cost for developing the simulation application can be relatively high (Watne and Turney, 2002) As discussed in this chapter, CAATs provide means of improving the efficiency and effectiveness of the audit. However, as correctly stated by Brazina and Leauby (2004) CAATs are not a substitute for auditor judgement. It is crucial for auditors to use guidelines (such as ISACA Guideline No. 3) in order to plan the use of such techniques during the audit as lack of planning will eventually hinder the benefits derived from the use of CAATs. Particular considerations should also be given to the IT knowledge and experience of the audit team; the access available to the clients computer systems; and the impracticability of performing manual tests when auditing complex automated systems.

Subversive Power of the Theater Revealed in Hamlet an Othello :: The Tragedy of Hamlet Essays

Subversive Power of the Theater Revealed in Hamlet and Othello      Ã‚   Theatrical performance is vital not only to the presentation of Hamlet and Othello, but it is vital to each of the play's respective stories. Several key characters control, manipulate, or script a theatrical performance of their own. Through subtle suggestion and explicit or implicit storytelling, Shakespeare's use of theatrical performance within his own plays underscores the subversive power of the theater. It is no secret that Shakespeare embeds within many of his plays subtle suggestions which were subversive to the thoughts and attitudes at the time. Through the construction of the play within a play, Hamlet subverts the notion of kingship. In the play, without even speaking himself, Hamlet constructs a particular version of reality so chilling that Claudius leaves the theater. While this is obviously due to the startling similarity that Claudius sees between the play and his own life, the subtle idea implied is the idea that royalty can be simplified to nothing more than acting. If the roles of the king and queen can be played so well that Claudius leaves the room, seeing the striking similarity between the play and his life, then there is no reason why kingship itself cannot be acted. This subversively delegitimizes the power of the throne. Moreover, it is only in the scenes related to the mousetrap that Hamlet shows signs of leadership. He says to the players, "Follow him, friends . We'll hear a play tomorrow . . . You could for a need / study a speech of some dozen or sixteen lines / which I would set down and insert in't, could you / not?" (Shakespeare II.2:546-553). He is directing the action, asking the ability of the players and telling them exactly what they should do. The fact that Hamlet, the man who would be king, is a leader only in a performance subverts the idea of leadership being something firmly ingrained within the soul of a human being. Instead, it is replaced with the notion that kingship is not something that can be passed down from generation to generation, but something that can be acted, as if it could be turned on and off at will. The nobles and leaders of a country, then, are not inherently born with power because of their familial origin, but they have the same basis of human experience as the common man, an idea which would've been utterly rejected in Shakespeare's time.

Electronic Monitoring In The Workplace: Used in Information Age

With the advent of the Information Age, a problem has developed between employers and employees over the use of electronic monitoring in the workplace. Electronic monitoring is monitoring employees' e-mail, computer files, voice mail, telephone use, as well as the use of video and audio surveillance, computer network monitoring, and keystroke monitoring. To employers, the use of electronic monitoring is a very effective management tool to manage employees† activities. Employers feel that electronic monitoring offers a shield of corporate security, a means of achieving good performance, and is a necessity for global competitiveness. On the other hand, many workers frown upon this level of monitoring. Is eyeing an employee's every move, including in the locker rooms and in the restrooms via video camera, necessary? Is the risk of causing health problems to workers for the sake of meeting numerical figures even considered? Is rating a worker's job performance based on production alone an accurate means of assessing a worker's performance? How about the quality of a worker's performance, isn't it important as well? For the most part, courts favor the employers on the issue of electronic monitoring. According to the American Civil Liberties Union (1996) â€Å"laws to protect employees require only that employees be treated equally. Employers are, therefore, free to do whatever they wish to their employees as long as they do so in a non-discriminatory manner† (p. 1). Employees have limited rights concerning electronic monitoring. â€Å"Union contracts, for example, may limit the employer†s right to monitor. Also, public sector employees may have some minimal rights under the U. S. Constitution, in particular the Fourth Amendment which safeguards against unreasonable search and seizure† (Center for Public Interest Law, 1994, p. 6). The courts seem to weigh the reasonableness of an employee's expectation to privacy against the legitimate business interests of the employer. Corporate security is a concern of many employers. Corporate spying and theft can seriously put a corporation at risk. â€Å"A business victimized by corporate spying will find itself at a strong competitive and strategic disadvantage† (Cozic, 1994, 64). To employers, monitoring e-mail and computer networks are necessary. Computers offer ready points for entry for spies, thieves, disgruntled employees, sociopaths, and bored teens. Once they're in a company's network, they can steal trade secrets, destroy data, sabotage operations, even subvert a particular deal or career† (Behar, 1997, 2). With the possibility of confidential information being retrieved via the computer network or a corporate spy in the corporation sending confidential information by e-mail to a competitor, electronic computer network monitoring is one shield that may offer employers some protection. In addition, employee theft is a reality in many businesses that can drive up business costs. From the employers† point of view, video surveillance monitoring throughout the business facility can help deter much of this theft. Video surveillance would allow a employer to see an employee†s every move inside the facility. If employees are aware of this kind of video surveillance, they would be less inclined to steal or at least be very precautious about stealing. According to the ACLU (1996) â€Å"employers have the right to expect an honest day's work for a day's pay. They have a right to set performance standards and expect those standards to be met (p. 3). † The use of Computer Aided Manufacturing is one means of electronic monitoring that enables employers to visually see the performance of their employees, their advanced equipment, and their manufacturing processes. The use of CAM allows managers to monitor vital areas of the manufacturing processes for necessary improvements. With this method of monitoring, managers are able to evaluate whether an employee needs training or whether an employee is fit for the job they were hired to do. In today†s increased global competition, employers of U. S. companies are concerned about bottom line profits and what needs to be done to be competitive with companies of other nations. Employers regard the monitoring method of Computer Aided Manufacturing as a necessary tool to compete globally. It enables employers to manufacture more efficiently by driving costs down and moving quality levels upward. According to Cozic (1994), â€Å"if U. S. factories are discouraged from moving forward with C. A. M. , then American workers will be the ultimate losers as domestic factories won't be modernized even as overseas factories become increasingly efficient (p. 66). † With the world becoming more of a global economy, employers want to be well positioned to compete. On the flip side of this coin, employees have serious concerns also. By pushing employees to meet higher standards through the use of electronic monitoring, their physical health and mental state can suffers. According to the Center for Public Interest Law (1994) â€Å"People involved in intensive word processing and data entry jobs may be subject to keystroke monitoring. This system tells the manager how many keystrokes per hour each employee is performing. It also may inform employees if they are above or below the standard number of keystrokes expected. Consequently, keystroke monitoring is now linked to health problems including stress disabilities and physical problems like carpal tunnel syndrome†(p. 6). This ailment is a result of repetitive motions of the hands. It is because the human body has a certain tolerance for repetitive and continuous motions that employees believe the use of electronic monitoring to push higher standards should have limits. Also, as far as mental health is concerned, â€Å"Maxine, a customer service representative who quit her job as a result of a serious stress-related illness, described her feelings and those of dozens of hotline callers this way: Monitoring makes you feel like less than a child, less than a human being† (Cozic, 1994, 57). When an employee is stressed mentally by monitoring, undesired working conditions may be created. Paced work, reduced task variety, reduced peer social support, reduced supervisory support, fear of job loss, routine work activities, and lack of control over tasks can produce counterproductive effects to the goal of increasing the efficiency of a given business operation. Many employees also believe the use of electronic monitoring by employers for evaluation purposes isn't a totally accurate account of their performance. â€Å"A major theme of complaints by monitored workers is that trying to meet numerical figures, over which they have no control and no input, sets up a conflict between giving quality service and keeping the time down. Airline reservation agents receive scores on five different statistics per day; the number of calls handled, average time per call, average time between calls, unmanned time, and overall average. Agents are expected to take 150-200 calls per day with a 96 percent success rating. They may be disciplined for any of the following reasons: Calls longer than three and one half minutes, more than 12 minutes per day of unmanned time, or too long between calls. One agent was put on warning for spending a total 23 seconds-over a full eight hour shift between calls† (Cozic, 1994, 59). With customers having varying needs, some employees view this as a narrow approach in evaluating how they service customers. Some customers may require more attention than others based on the nature of the customers' call. In addition, employees believe that by employers putting too much emphasis on them making numerical goals, the quality of their performance can be adversely influenced or overlooked. Employees want things like creativity, initiative, leadership, interpersonal skills, and teammanship to be equally included in the evaluation of their performance. Additionally, employees believe much of the monitoring that goes on by the employers have no relevancy to their job performance. â€Å"Several large railroad companies in St. Louis use a system which records the location and length of time employees spend in any part of the building. Workers flash their ID cards through an electronic sensor in each doorway. A computer monitors how long the employees spend in the restroom, the payphone area, the smoking lounge or at a friend's work station. Sandra, a woman who makes four trips to the bathroom per day, was told by her supervisor that four trips was excessive and that she obviously had a medical problem and needed to see a doctor† (Cozic, 1994, 57). Employees view the amount of time they spend in the restroom to be a very private moment. Many employees feel that if they are performing their jobs well, then why make going to the restroom an issue to begin with. â€Å"Employees certainly have a right to privacy when it comes to dealing with problems of a personal nature, as long as they do so on time set aside by their employers and their performance is not affected† (Fineran, 1991, 64). Employees think that there should be a line drawn between monitoring a worker†s performance and monitoring the worker. Employers also want employees to understand their rights to protect their businesses with means best suitable. The suitable means include electronic monitoring which may at times be at odds with employees' rights to privacy. Cozic (1994) points out that, â€Å"Card keys and other authorization measures used by the Department of Defense for security control access to areas containing classified data rely on personal identifying information and, by their very nature, track employee movements (p. 5). † Employees would like notification from their employers by written, visual, or audible means, which indicates electronic monitoring, practices. According to Cameron (1991) â€Å"the requirement that employers provide written notification of monitoring systems and visual or aural signals of telephone surveillance will provide urgently needed protections from some of the most serious invasions of privacy (p. 56). † Employers realize to run a successful business enterprise takes good employees. They have to be able to recognize good and bad employees by justly assessing both the employees† character and productivity. With the aid of electronic monitoring, employers believe that employees would receive more exposure than they would receive without monitoring. According to Cozic (1994) â€Å"such data received from monitoring may assist the employer in assessing an employee's character, productivity, or loyalty (p. 64). † Employees, in general, want to do a good job. They want to be evaluated according to balanced standards with the use of electronic monitoring as only one measure of consideration. According to Cozic (1994) â€Å"With electronic monitoring, the supervisor is in the machine; watching and counting every minute. This supervisor does not take into account that anyone can have a bad day, a slow start, or a difficult afternoon (p. 58). † Employers and employees both have valid concerns to the issue of electronic monitoring in the workplace. Care must be taken to avoid infringement on employees' rights to privacy and well being while maintaining the employers' rights to benefit from the labor they have hired. Employees must try to understand the security concerns of the employers as well as the employers need to be able to operate their businesses in ways that keep them competitive. On the other hand, employers must seek balanced ways in assessing employees' performances as well as their benefit to the company by not relying too much on electronic monitoring. Perhaps if both parties will keep the concerns of the other in mind, a happy medium can be found where conditions favorable to both employees and employers are established.

Reasons You Can Be Denied a Firearm Transfer

Reasons You Can Be Denied a Firearm Transfer Since the passage of the Brady Handgun Violence Prevention Act of 1993, anyone who purchases a firearm in the United States must submit to a background check to determine if they are eligible to buy and possess a gun. Licensed gun dealers must check each person who tries to buy a firearm through the FBIs National Instant Criminal Background Check System (NICS). When a prospective buyer wants to purchase a firearm, they must first provide the dealer with photo identification and a completed Firearms Transaction Record, or Form 4473. If the buyer answers yes to any of the questions on Form 4473, the dealer is required to deny the sale. It is a felony,  punishable by up to five years in prison, to lie when completing the form. If the buyer qualifies, the dealer will then request a NICS check. The NICS has three business days to either approve or deny the sale. If the three days pass without a NICS determination, then the dealer can process the sale of the firearm (depending on local laws) or wait until the NICS responds. On average, only about one percent of firearms transfers are denied by the NICS system, mainly because most convicted criminals already know they are not eligible to own a gun. Prohibitive Criteria for Firearm Transfers Under federal law, there are specific reasons that a firearm transfer can be denied. If you have had a firearm transfer denied, it is because you or someone else with a similar name or descriptive features has ever been: Convicted of a felonyConvicted in any court of a crime which is  punishable by a term of more than one year or a misdemeanor punishable by more than two years. This is the number one reason why requests for firearm transfers are denied.Indicted for a crime punishable by more than one yearA fugitive from justiceA user of illegal drugs or an addictInvoluntarily committed to a mental institutionAn illegal alienDishonorably discharged from the armed forcesRenounced your U.S. citizenshipSubject to a restraining order for threatening a family memberConvicted of domestic violenceUnder an  indictment, but not convicted, of a crime carrying a possible year-long prison sentence State Prohibitions The NCIS can also deny a firearm transfer based on any applicable state laws. For example, if your state has a law prohibiting the possession of a specific type of firearm, the NICS can deny your transfer even though possession of that firearm is not prohibited by federal law. The Brady Law was designed to make sure that only law-abiding citizens can purchase and own firearms, but critics claim that the law only created a huge black-market demand for illegal guns sales to criminals. NCIS Accuracy In September 2016 the Department of Justices Office of the Inspector General performed an audit to check the FBIs quality control of NICS transactions. They selected 447 denied transactions and found that only one transaction was incorrectly denied, which resulted in a 99.8 percent accuracy rate. Next, the auditors looked at records that the FBI had denied the transaction within three business days. Out of 306 records chosen randomly, 241 were processed by the FBI appropriately. However, six of the transactions were denied internally by the FBI, but the denial was not communicated to the dealers from one day to more than seven months after the denial. Auditors also found 59 transactions which the FBI approved, but should have denied. The FBI’s quality control checks caught and corrected 57 of these errors as a part of its internal controls. Appealing a Firearm Transfer Denial If you try to purchase a gun and you  receive a firearms transfer denial during the background check, you  can appeal that denial if you do not meet any of the above criteria and you believe a mistake has been made. Approximately, one percent of firearms transfers are denied and many times it because of mistaken identity or incorrect records at NICS. Therefore, many firearms transfer denial appeals are successful. Source U.S. Department of Justice, Federal Bureau of Investigation, Criminal Justice Information Services Division. Guide for Appealing a Firearm Transfer Denial.

Buddhism Believers Practice Meditation

Buddhism Believers Practice Meditation There are a number of things that happen in the lives of humans, which are beyond one’s control. For example, no one can control the fortunes and misfortunes that normally occur in human life.Advertising We will write a custom proposal sample on Buddhism Believer’s Practice: Meditation specifically for you for only $16.05 $11/page Learn More Nevertheless, it is the responsibility of every individual to take charge of his/her own state of mind and control what it thinks about at any particular time. Buddhism asserts that taking control of one’s state of mind is the most important thing that people can do. In Buddhism, this aspect is called meditation.1 The practice of meditation in Buddhism enables the believers to take control of things, such as fear, anxiety, hatred, confusion, and sorrow, which can make them commit sin.2 By reviewing a number of books, I intend to prove in this paper that the practice of meditation is the main driving force behind Buddhism. Meditation in Buddhism simply refers to practices that its believers use to make their minds think positively. The practice of meditation involves skills that develop and encourage concentration, positive thinking, and clarity regarding living and non-living things.3 When Buddhists engage in the practice of meditation, they get to understand the habits and behaviors of their minds. As a result, they are able to transform themselves into positive and understanding human beings. Buddhists strongly believe that meditation offers a transformative effect that brings about a new a way of understanding life.4 Every believer is required to learn the concepts of meditation in order to strengthen their faith in the religion. The practice of meditation is normally taught through the Triratna Buddhist Community. The basic practices in meditation are taught according to the original teachings of the historical Buddha.5Advertising Looking for proposal on religion t heology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The practices of meditation are considered effective if they are aimed at achieving calmness and emotional positivity among the believers of the religion. The practices are supposed to be taught by members of the Triratna Buddhist Order at Triratna Centers. These members are highly skilled meditators and the students who learn how to meditate need to have an interest in Buddhism.6 Buddhist meditation is majorly divided into two categories: insight and tranquility meditations. The two categories of Buddhist meditations are combined and used at the same time.7 However, in some cases, the two meditations are used one after the other. In cases where the two are used separately, tranquility is used first, followed by the insight meditation. The two categories of meditation are normally used simultaneously to enable the believers to obtain maximum results.8 Insight meditation, which is also known as vippasana, uses a number of skills taught in Buddhism to enhance the believer’s faith. Insight mediation literally includes the skills taught in tranquility meditation and other areas of the religion. Insight meditation helps Buddhist believers to practice absolute and important truths. It is said that Buddhist believers who practice insight meditation have the hopes of appreciating the truths of suffering and impermanence.9 The practice of insight meditation is majorly based on the concept of mindfulness. Mindfulness is an improved state of concentration in which the mind is given a chance to take control of the entire system of human beings. When a person is mindful of something, he carefully thinks and observes it.Advertising We will write a custom proposal sample on Buddhism Believer’s Practice: Meditation specifically for you for only $16.05 $11/page Learn More Buddhist believers, through insight meditation, not only focus on wh at happens to and around them, but also try to understand how these things come to happen the way they do.10 The believers of Buddhism can only see the fruits of the insight meditation if they identify and understand the important truths taught in the religion. The believers are supposed to practice what the Buddhist doctrines say in everything they do. The main part of Buddhist doctrines and practices, which is also provided for in insight meditation, is liberation. This implies that a Buddhist believer who practices insight meditation exclusively practices all the doctrines of the religion.11 The second type of meditation, tranquility, is based on the concept of concentration. Tranquility meditation is used to immobilize the minds of the believers and guide them to concentrate on major things that affect their lives. This type of meditation is intended to achieve its goals by using tools or virtues like loving-kindness and the recollection in Buddha’s sayings.12 Tranquility meditation assists Buddhist believers to achieve a number of goals in life. Firstly, the believers are assisted to detach themselves from the external world to enable them to develop the need for happiness.Advertising Looking for proposal on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Secondly, the believers use this meditation to acquire a state of exclusive equanimity and self-fulfillment. Lastly, tranquility meditation enables the believers to improve their concentration and reasoning with regard to what happens to them.13 In conclusion, this proposal intends to analyze the concept of meditation among Buddhist believers. The paper uses a number of books to illustrate the importance of meditation in Buddhism. The practice of meditation in Buddhism is primarily divided into two categories: insight and tranquility. The two types of meditation are based on, among other things, liberation, which is the main doctrine of Buddhism. Consequently, the paper shows that mediation is the core of the practices that all Buddhists undertake in their lives. Bibliography Gerner, Katy. Buddhism. Tarrytown, NY: Marshall Cavendish Benchmark, 2008.This book contains the main concepts of Buddhism. It is going to help me illustrate Buddhism as one of the major religions in the world . Ingram, Daniel M. Mastering the Core Teaching of the Buddha: An Unusually Hardcore Dharma Book. London: Aeon Books, 2008.This book contains aspects of meditation in Buddhism. It will assist me to explain how meditation forms the core of the Buddhism religion. Kuan, Tse-fu. Mindfulness in Early Buddhism: New Approaches Through Psychology and Textual Analysis of Pali, Chinese and Sanskirt Sources. New York, NY: Routledeg, 2008.This book contains the kinds of meditations used in Buddhism. It is going to be helpful in defining insight meditation and how it is applicable to the religion. Morgan, Diane. Essential Buddhism: A Comprehensive Guide to Belief and Practice. Santa Barbara, CA: Praeger, 2010.This book talks about the main practices undertaken by Buddhist believers. It will help me to show why tranquility meditation is regarded as a core practice in Buddhism. Segall, Seth Robert. Encountering Buddhism: Western Psychology and Buddhist Teachings. Albany, NY: State University of Ne w York Press, 2003.This book talks about the beliefs of Buddhists. It is helpful in explaining the impact of insight meditation on Buddhist believers. Shaw, Sarah. Buddhist Meditation: An Anthology of Texts from the Pali Canon. New York, NY: Routledge, 2006.This book sheds light on the applications of meditation in Buddhism. It will help me to explain the effects of insight meditation on Buddhist believers. Silva, Padmasiri. An Introduction to Buddhist Psychology. Lanham, MD: Rowman Littlefield, 2000.This book explains practices and beliefs found in Buddhism. It is important in explaining the impact of tranquility meditation on Buddhism. Teece, Geoff. Buddhism. Mankato, MN: Smart Apple Media, 2005.This book illustrates the main practices of Buddhism. It is beneficial in explaining Buddhism as a religion. Waynne, Alexander. The Origin of Buddhist Meditation. New Yok, NY: Routledge, 2007.This book explains the characteristics and origin of Buddhism as a religion. It will help me to e xplain the origin of the meditation practice in Buddhism. Wood, Cavan. Buddhism. Oxford, Heinemann Educational, 2002.This book explains Buddhism as a special type of religion. It will help me to explain meditation as a special concept in Buddhism. Footnotes 1 Geoff Teece, Buddhism (Mankato, MN: Smart Apple Media, 2005), 8. 2 Geoff, 14. 3 Katty Gerner, Buddhism (Tarrytown, NY: Marshall Cavendish Benchmark, 2008), 6-8. 4 Katty, 10 5 Cavan Wood, Buddhism (Oxford, Heinemann Educational, 2002), 7. 6 Cavan, 9. 7 Sarah, Shaw, Buddhist Meditation: An Anthology of Texts from the Pali Canon (New York, NY: Routledge, 2006), 8-14. 8 Alexander Waynne, The Origin of Buddhist Meditation (New Yok, NY: Routledge, 2007), 96-100. 9 Seth Robert Segall, Encountering Buddhism: Western Psychology and Buddhist Teachings (Albany, NY: State University of New York Press, 2003), 65-71. 10 Daniel M. Ingram, Mastering the Core Teaching of the Buddha: An Unusually Hardcore Dharma Book (London: Aeon Books, 2008), 57-60. 11Tse-fu Kuan, Mindfulness in Early Buddhism: New Approaches Through Psychology and Textual Analysis of Pali, Chinese and Sanskirt Sources (New York, NY: Routledeg, 2008), 59-63. 12Diane Morgan, Essential Buddhism: A Comprehensive Guide to Belief and Practice (Santa Barbara, CA: Praeger, 2010), 124-128). 13 Padmasiri Silva, An Introduction to Buddhist Psychology (Lanham, MD: Rowman Littlefield, 2000), 129-133.

Exam Assignment Example | Topics and Well Written Essays - 250 words - 1

Exam - Assignment Example He left politics and became a rancher in Dakotas. He ran for a mayor back home and gained recognition by taking thorough charge of the police in the city. Additionally, he was a leader in the civil service reform at the national level. He energized the republican partybase as a front campaigner of the reelection of President William McKinley on the policies of the gold standard, high tariffs, prosperity at home, imperialism, and victory abroad. It was put forward in 1913, following the enactment of Federal Reserve Act, which was catalyzed by the financial panics, especially lack of a central bank. President Woodrow Wilson, Senator Robert Latham Owen, and Carter Glass were behind the establishment of the system. The act is a federal policy of assimilation that allows Indians into America, and it united with the Christian mission and government-sponsored education programs, incorporating both expansionist and humanitarian ideals. It provided for the transfer of 65 hectares of vacant public land to every homesteader, where a nominal fee was paid after five years of residence, or acquisition of land after residing for six months at $1.25 per acre. Both acts were to cater for the welfare of the citizens. It a policy in foreign affairs requiring that all states have equal industrial and commercial trade rights in china. It came about as a result of the threat felt by the US in commercial interests when the partition of China by Japan and European powers seemed

What is CPD and how is this relevant to the PG student Essay

What is CPD and how is this relevant to the PG student - Essay Example The paper tells that from a business discipline perspective, Boud & Hager define CPD as ‘a variety of learning undertakings through which business professionals uphold and progress throughout their profession to guarantee that they maintain their ability to trade effectively, safely, and legally within their developing scope of practice’. In short, CPD is the process through which professionals continue to learn and develop continuously in their careers to keep their knowledge and skills up to date and are able to trade effectively, safely, and legally. Organizational modality mostly involves the entire organization. Through team CPD, HR managers can ensure that workers complete their CPD hours. There are numerous advantages to implementing CPD as a team. However, there are disadvantages to CPD as well. In organizational CPD practices, there is a massive emphasis on flexibility of provisions and a strong need for transparency and justification in making a judgment on pro vision and performance. From the perspective of an individual professional, the question that needs to be addressed is: what subjects CPD should address. The literature suggests: 1) circumstance and context, 2) knowledge, 3) practices and skills, 4) human factors, 5) Professional values and identities, 6) decision-making, 7) approaches to identifying learning needs, 8) performance and realization. CPD is a process meant to help professionals manage their individual development on an ongoing basis. It is mainly purposed to help professionals, reflect and review what they learn. It is not a tick-box manuscript documenting individual preliminary training. It goes beyond that. Training and development are often used interchangeably, although there is a distinction.