Friday, November 29, 2019

Henri Rousseau Vs Alphonse Mucha Essay Example

Henri Rousseau Vs Alphonse Mucha Essay Henri Rousseau, and Alphonse Mucha, have had very memorable lives.When people think of Henri Rousseau they think of all his amazing jungle scenes he has painted.When it comes to Alphonse Mucha, people remember his efforts of enforcing the Slav Epic.Whether it be dealing with style, purpose, lives, education, or origin, Henri Rousseau and Alphonse Mucha have many similarities as well as differences. Henri Rousseau and Alphonse Mucha both are considered to be in the symbolism category for their work.Both Mucha and Rousseaus work, traced back to their homelands.Rousseau is from Lavel, France and Mucha is from Invancice, Moravia, or the Czech Republic, as we know it today. As well as tracing their work back to their homelands, they were also influenced by the traditional forms of painting at the time.However, after years passed, they tried to stray away from the traditional form, creating their own forms of painting. On the other hand, Rousseau and Alphonses styles were quite different in many ways.First off, Muchas style consists of dynamic lines in geometric patterns.He achieves his dramatic effects of his pictures by the way he positions his figures and gets them to blend with the patterns.He leaves no empty spaces throughout the painting.While Rousseaus style never really changed throughout his career, his shapes and images are painted with little shadow.This portrays an overall stage-like effect.Design, shape, and color are very important to this painter.He also overlaps shapes to create a sense of shallow space, unlike Mucha.Regardless of what picture you are looking at, you will always see the differences between Mucha and Rousseaus work. Art came easily to the two painters.They taught themselves their own crafts and learned many different techniques after years went by.They both had a minimal amount of schooling behind them.Henri

Monday, November 25, 2019

Clinton Health Care Plan Prosition Essay Example

Clinton Health Care Plan Prosition Essay Example Clinton Health Care Plan Prosition Paper Clinton Health Care Plan Prosition Paper The Clinton health care plan, in its proposition, held more potential than it did in application. The plan, based upon the principles of universal coverage, consumer choice, and a backup system of cost containment,1 drew in members from both sides of the aisle on Capitol Hill, as well as hard-to-get special interest groups. However, the Clinton plan was doomed for failure, which Paul Starr attributed it to too much, too fast. Ultimately, the demise of the plan was based on two major issues in politics: time and labels. The Clinton health care plan began in the minds of several key democrats to address the near-crisis level of the system of the early 90s. According to an article in a September 1993 issue of The Tech, the then-current health care system left nearly 35 million Americans uninsured, and an almost equal amount with inadequate coverage. Skyrocketing drug costs, the beginnings of the HMO organization scandals, and job loss were beginning to twist together, and the Clinton administration capitalized on the winds of change. Clinton began his quest for a functioning health care system with gusto; instead of declaring a basic coverage to reach those most desperately in need, or a system to address those rapidly losing their coverage with unemployment, he proclaimed an immediate future for universal coverage. President Clinton based the roots for his plan on the ideological premise that health care is a right, not a privilege. 2 His position paper stressed the importance of reaching those uncovered and most in need, particularly children. The plan called for Early Periodic Screenings, Diagnosis, and Treatment increases by more than 2,000 percent. Symptomatic of left-wing, big government social policy, the President had executed the same far-reaching plan in his home state of Arkansas, where, as governor, he had cut the infant mortality rate by 43 percent. 3 Regardless of how politicized a policy that targets all children, like this one, is, Clinton, and initially members from both political parties, saw it as the preliminary intervention system it had the possibility to be. Regardless of the future shape of health care, Clinton recognized, targeting children and encouraging good health early on would ultimately save the system money. The social foundation of America, regardless of political trends, provides for those in need; by insuring early childhood health, covering costly treatments for developed diseases later in life would be significantly decreased. While the plan experienced immediate support, the groups involved would soon crow in disagreement with the administration, and the plan would meet certain doom within a year. An already politically splintered political community in Washington stalled the early vitality of the bill, which A. M. Rosenthal of the New York Times had pronounced a success. 4 However, what brought its downfall was not political disagreement, but timing and labels. Paul Starr attributed the fall of the program to â€Å"too much, too fast,† made worse by the addendum of names and stereotypes in the political popularity contest of D. C. Leaders from all sides – left, right, lobby, business – came to the issue of health care reform with resolve. The failings of the system were self-evident, exposed, and costly. While Clinton and the left-wing pushed for immediate universal coverage, Republicans wanted to fix the system with a â€Å"mandate,† requiring all Americans to buy into health insurance. 5 The American Medical Association and the Health Insurance Association of America, â€Å"the two great, historic bastions of opposition to compulsory health insurance,†6 sided with the politicians for an employer mandate and universal coverage. Other groups on the left encouraged single-payer programs while others on right encouraged medical savings accounts and managed competition. The system was ripe for change, and everyone was eager to contribute; the Clinton administration had the possibility to create a solid, successful system, but instead, fell prey to the greatest enemy of government – politics. Said Joe Klein: â€Å"The Republicans enjoyed a double triumph, killing reform and then watching the jurors find the president guilty. It was the political equivalent of a perfect crime. †7 The political calendar, Starr wrote, was the first thing that changed the sails of health care reform. Budget crisis, job loss, and the economy became the main issues of 1993. In a time of such fiscal crisis, the selling power of expensive health care decreased, and the immediacy required for political action began to disappear. Starr relays the importance of the moment in making changes in government by discussing the worries of the public by the start of the 103rd Congress: â€Å"With unemployment down, Americans were worrying less about their jobs and health coverage and more about crime. As health care inflation eased primarily because inflation was generally under control, businesses worries less about health care cost containment and more about the political implications of expansion of government authority. † For the Clinton administration, switching priorities – as they needed to do – also brought a switch away from health care reform. Although Starr never addresses the issue directly, the glaring flaw with the transition of his priorities from health care to the economy was that the failings of the health care system were only felt when the economy was at its worst. When his administration solved the most widespread, publicly felt financial problems, the ever-present need for health care reform was less visible. Soon, parties previously in support of change reversed their agreement with the administration, positing alternative, politicized plans or full confrontation. The Chamber of Commerce pulled its endorsement of the mandate, the AMA cut out support for private doctors, Dole abandoned the individual mandate, and within weeks was at the side of Packwood citing â€Å"too much government. †8 Eventually, all of the support in timing was lost with the yearly remind of the precariousness of job stability in Washington: midterm elections. â€Å"It was not simply southerners like Sam Nunn who opposed the mandate, Bob Kerrey, Dianne Feinstein, and Joseph Lieberman – all running for re-election – would not vote for the mandate in any form. † 9 Clinton lost his own side to elections in the polarized community of the mid-90s. Equally at fault for the failure of the Clinton health care reform were the labels associated with it. Starr wrote, â€Å"By putting his personal signature on health care reform, moreover, Clinton gave the Republicans an incentive to defeat it and humiliate him rather than compromise. † With the return of a strong economy, Republicans sought to disassociate themselves with the political left, particularly the administration, before the next presidential election. The republicans began to wash the health care reform movement with the social policies the administration were putting in place elsewhere. â€Å"There is no logical connection between views on health care reform and, say, gays in the military†¦ but the identification of the Clintons with there form of health care became so strong that sentiments crossed over. † The Republicans, fearing public association with the anti-conservative cultural beliefs of the President, preempted any correlation by an early exit, even at the cost of health care reform. The active role of the First Lady in the administration was further cause for right-wing alarm. Her visible participation in government was not paralleled by classic, genteel expectations of a â€Å"lady,† but instead, Hillary Clinton embodied the strong, declarative, opinionated future leader she would become for the State of New York. Hillary Clinton took a strong step for women by asserting herself in the White House, but in blurred lines, she was quickly associated with the un-ladylike characteristics with which American struggles. She stood her ground firmly as a strong, independent women with so-called bleeding-heart liberal ideologies; while any woman would have been difficult to accept so powerfully at the President’s side, she flaunted the traits that the whole country was fumbling to accept throughout all-walks of society. As Starr said, the First Lady’s role in the health care reform plan development further muddied its previously-clear viability. When politics in D. C. can more accurately resemble a high school social network than a group of educated, concerned adults, Starr realistically attributed the lack of success to the labels attached to the reform. â€Å"The real problem was that time was spent developing a plan that should have been spent negotiating it. † 10 The names associated with the bill were made worse by the details of the plan itself. The program would cover abortions, for instance, something definitively unacceptable to the Republicans. Home based, long-term care for the elderly and prescription drug benefits for Medicare were equally disputed. The taxes necessary to achieve real universe coverage were unacceptable in the then Republican congress, and the scandals of Whitewater prevented even moderate leaders from climbing aboard with the President for the health care plan. Ultimately, the plan carried the Clinton name and, on that alone, presented huge political risk to all those who might associate with it. Furthermore, while the core of plan remained publicly popular, the details became topics of heated dispute. â€Å"Because we failed to edit the plan down to its essentials and find familiar ways to convey it,† Starr lamented, â€Å"many people couldn’t understand what we were proposing. † The plan was lost in politics, and the Democrats, in the midst of a high-strung Washington popularity contest, were unable to represent the plan in any acceptable form. The failure of the Clinton healthcare plan represents the ultimate problem with government: politics get too much in the way. The seeds for any successful health care plan were spread through all walks of the political world – addressing the rising costs of health care, insurance, and prescriptions, the large amounts of underinsured, the disastrous possibilities of an increasing uninsured population – but they were lost without a mandate from the public to achieve them. While the left floundered in its own political scandals, the right pushed for conservative ideology and corporate support, and the middle sought reelection, the American public forgot about health care. The only possibility for solving the health care reform problems in America is a grass-roots movement with broad-based support and immediate action from the leaders in government; whether or not this is a possibility is yet to be determined. Bibliography : 1. Starr, Paul. â€Å"What Happened to Health Care Reform? † The American Prospect. No. 20. (Winter 1995. ) p. 20-31. Available online: www. princeton. edu/~starr/20starr. html 2. Stevenson, Daniel. â€Å"Health Care Reform Requires Passage of a Clinton Plan. † The Tech. Vol. 113, No. 44. (September 1993. ) Available online: www-tech. mit. edu/V113/N44/Stevenson. 44o. txt. html

Thursday, November 21, 2019

Public relations campaign for Shell FuelSave Essay

Public relations campaign for Shell FuelSave - Essay Example Shell is present in more than 90 countries worldwide, has 93,000 full-time employees, and maintains a fuel retail network of around 43,000 service stations Royal Dutch Shell C (2001). In 2010, Shell was able to produce 3.3 million barrels of oil equivalent per day while it generated earnings of $20.5 billion Royal Dutch Shell C (2001). It spent $23.7 billion on net capital investment while it spent over $1.0 billion on research and development (R&D). The business operations of Shell are classified under three major categories—upstream, downstream, and projects and technology. Firstly, Shell Upstream is involved in the search and recovery of oil and natural gas; and the extraction of heavy oil from oil sands for conversion into synthetic crudes Royal Dutch Shell C (2001). Secondly, Shell Downstream is involved in the manufacturing, supplying, and marketing of oil products and chemicals worldwide. Businesses under manufacturing and supply include â€Å"refineries, chemical plan ts, and the supply and distribution of feedstocks and other products†. ... II. The Launch of FuelSave Maingrade Fuels With the company’s emphasis on bringing innovation into its fuel products, Shell launched its maingrade unleaded and diesel fuels under the name FuelSave. According to Royal Dutch Shell C (2001), the primary attributes of the product banked on a highly unique feature called the â€Å"Advanced Efficiency Improver† which was designed to improve the fuel economy of every car by lubricating areas in the engine where normal engine oils cannot reach, as stated by Royal Dutch Shell D (2011). Through this, FuelSave Unleaded and FuelSave Diesel promised to help its drivers â€Å"Save up to one liter per tank†. By bolstering the idea of fuel saving, Shell intended to contribute its important share in solving the worldwide problem on ballooning fuel demand. Although the big idea of saving seemed appealing to any vehicle driver, FuelSave caters to a specific and well-defined target market. Defined by their practicality and a mindset that is driven by wanting to get the maximum benefit in all the products they use, these fuel customers are commonly called Smart Drivers. They are customers who are very sensitive to changes in price, but critically analyze the value in the products they buy, as concluded by IBM Business Consulting Services (2005). To them, fuel is slowly becoming a luxury more than a necessity due to the continued increase in price. Since abandoning their car and taking the public transportation is not an option, the only choice for them is to shoulder the hiking fuel prices. However, they may become occasional switchers especially when they do not get the value they expect from their fuel purchase, as summarized by Manzano (2005). In this light, it can be said that although these

Wednesday, November 20, 2019

Employment relations Essay Example | Topics and Well Written Essays - 2250 words

Employment relations - Essay Example Small firms have a small market share in any given economy and individual firm’s actions cannot significantly impact the entire industry or economy. Therefore, individual firms cannot significantly influence national or regional prices or quality. Most small firms are managed in a personalised way because owners are attached to them. Consequently, their personalised feelings attached to business make them active in all aspects of their business. According to Department for Business Innovation and Skills (2010), there are over 4,801,250 small business enterprises in the United Kingdom. Sections 382 and 465 of the United Kingdoms’ Company Act 2006 define small firms as business entities with zero to forty-nine employees, ?0-?6.5 million turnover and ?0-?3.26 million balance sheet total. Small businesses have their own challenges and benefits. According to The Times 100 (2011), two thirds of small business in the United Kingdom are owned and run by a single person (manager ). This means that about two-thirds of the small firms in the United Kingdom are managed by owners. Furthermore, 90 percent of small firms employee six people and below. Managers may be owners or employees of an organisation and are responsible for overall performance of a firm. The key objective of a manager is to utilise assets, money, materials and human resources effectively and efficiently to achieve objectives (profit maximization) of a firm. This is achieved through well-coordinated human efforts. Therefore, he or she needs to set organizational goals and manage his or her staff well. To achieve firms’ objectives, managers apply different management styles as dictated by the nature of the business and personality. Some of the management styles applied by managers of small firms include autocratic, participative and situational management styles. Characteristics of small firms Every manager must understand the features of the firm he or she is managing to be in a positi on to positively influence its processes and outcome through application of appropriate management style. According to Moore (2008), small firms have distinctive features. First, managers are more of doers and less of managers. They work because they do not afford to employ more individuals to carry out certain duties on their behalf. Therefore, they are more action oriented and less analytical as compared to professional managers. Secondly, managers act as entrepreneurs. They scan the environment and take the risks of coming up with new ideas and implementing them. Thirdly, managers of small firms do not have adequate time allocated to planning. When they plan, plans are often postponed or neglected. Fourthly, small firms are made up of simple and highly informal organizational structure. This enables managers to make quick decisions. As a result, managers in small firms are more powerful and exert strong personal influence on firm’s operations and activities. The fifth char acteristic of small firms is that most managers apply both autocratic and participative management approach. Sixth, small firms are vulnerable to failures caused by managerial inefficiencies because more power and authority are vested on one or few individuals. Seventh, small firms are more likely to face isolated financial and personnel constraints. The eighth characteristic is that small firms undergo growth and development phases. According to Storey (1994), inception, survival, growth, expansion and maturity phases are five phases of growth that small firms often undergo to grow to medium and to large firms. Each phase has its unique strengths, weaknesses, opportunities and threats. Most small firms are in the inception, survival and growth phases. Beyond, the three initial stages, firms may be classified as medium or small because they are likely to have more than fifty employees, over ?6.5 million turnover and more than ?3.26 million balance sheet total. Managing small firms: Is Small Beautiful? Appraisal of management styles in small firms Autocratic, partici

Monday, November 18, 2019

Party discipline and Canadian Democracy Essay Example | Topics and Well Written Essays - 1000 words

Party discipline and Canadian Democracy - Essay Example The Canadian government has a bicameral legislature form. The parliament is composed of The Senate (the Upper House) and The House of Commons or (the Lower House). The Senate represents the different regions, territories and provinces of Canada. The Upper House consists of 105 members also known as Senators. The House of Commons is composed of the representatives elected by the population. The House of Commons consists of 308 members. For formation of any law the bill need to be passed by the two legislative chambers.  Ã‚  Party DisciplineThe party discipline in Canada is the influencing ability of the parliament group to gets its political party members to support the policies and philosophy of their party leadership. It is the controlling power that the party leader has over the legislature. Party discipline is vital for the overall working of the system of the government that permits holding of political power by the parties. It has the ability to establish government infrastruc ture that is affected by lawful political process (Kilgour, â€Å"Discipline versus Democracy: Party Discipline in Canadian Politics†).Few of the major current political parties present in the House of Commons are Conservative Party of Canada (founded in 2003), Liberal Party of Canada, New Democratic Party and Bloc Quebecois. Strong party discipline is present in certain countries like UK, Canada, New Zealand, and many more. The legislature power is more in such countries which can even collapse the government by voting against the government.

Saturday, November 16, 2019

Enterprise Resource Planning (ERP) System Case Study

Enterprise Resource Planning (ERP) System Case Study   Discussion Questions What inspired Skullcraft to pursue ERP even though the company had just 26 employees? Solution An Enterprise Resource Planning system is an integrated system which helps the organization to manage its resources; inventory, procurement, supply chain, finance, human resource etc. are few of the many resources an ERP helps to manage. Although, the company had just 26 employees, an ERP system will enhance the managing of resources which is not limited to just human resources. The following facts will justify the implementation of the ERP system: The company was rivalling Sony in the U.S. headphones market with sales of up to $37 million. The company had around 200 to 300 percent annual growth rate. The business had to handle large amounts of transactions. The finance department was using Excel spreadsheets and Quickbooks to manage the books. Wide distribution of products. No product tracking through supply chain till ERP was implemented. In a nutshell, Skullcraft was a small business with transactions comparable to a big enterprise. Thus managing resources was getting more and more complicated as the company grew in sales and investing in an ERP system will help the company manage its resources in a more efficient way. Moreover, as the ERP system was fully hosted, the company did not need to manage a separate ERP infrastructure which was a bonus for them. What features caused Skullcraft to choose SAPs ByDesign? Solution SAPs ByDesign was a unique system which fulfilled Skullcrafts each and every requirement. After evaluating many systems, Beth Siron chose ByDesign for the following reasons: SAPs ByDesign was a fully system hosted system meaning that it did not required additional information system infrastructure to be implemented by Skullcraft. The organization would use the ERP system over the internet which made it easy for each and every department to use it from anywhere. It enabled big business practices for managing financials, inventory, customer relations, supply chain etc. in a format accessible to small businesses. This was perfect a was the small enterprise with annual growth rate of 200 to 300 percent. It helped Skullcraft to track the products through the supply chain. The ERP system was enabled the company to forecast future demand. Thus, the software did everything a big companys Information System would do but without the additional infrastructure and a team to manage it. These features where perfect for Skullcraft which was a small firm with transactions equal to a large firm. Critical Thinking Questions How do you think Skullcraft was able to maintain a small staff while increasing production 200 to 300 percent annually? Solution Rick Alden saw a unique business opportunity in selling high-end radically designed headphones to Skiers and Skateboaders. The company was also the first one to enable users to switch between music listening and cell phone conversations over headphones. The reason behind the tremendous growth was the target market and distribution channel. The company first targeted specialty ski and skate shops and then later large retail chains. Specialty retail shops attracted large amounts of extreme sports fanatics which put Skullcraft on the map in the headphones industry. Even with just 26 employees, the company was effectively able to manage its operations specially production and distribution. It is not unusually for a company to have a tremendous growth rate with such a small workforce. If operations are effectively managed, growth can be increased without comparable investment in additional resources. The company may have had the production outsourced which makes sense as a small workforce cannot produce and maintain such large product demand. Moreover, the company could have arranged the goods to the picked up at the manufacturers workshop and dropped at the specialty retail stores. Thus by effectively managing the flow of goods, the company must have been able to increase its production up to 200 to 300 percent with just 26 employees. Do you think Skullcraft is unusual in its size and needs? What other businesses can you think of that fit the Skullcraft model? Solution No, Skullcraft is not unusual in its needs and size. It I common for a company to have a tremendous growth rate even with a small size. Many small business offer services to a large number of customers. Skullcrafts Rick Alden realized an exceptional business opportunity which became a huge success and helped the company experience a growth rate of 200 to 300 percent annually. Also, the company was able to effectively manage and integrate operations resulting in huge sales while maintaining a small human capital. Other businesses that fit the Skullcraft model are: IT firms like GoDaddy which provide domain services to small and large enterprises enterprises can serve a large number of customer with its small size. The advancement in internet services enables such firms to stay small and serve large. Thus, investing in an ERP system will enable GoDaddy to manage operations more effectively. Freight Forwarding firms consolidate good from various customers into one big container. This helps cut down the costs of shipping small amounts of goods. They use the infrastructure of big firms and manage operations right at their desks. Also, and ERP system will help freight forwarders to track the goods through the supply chain and mange customer relations. A small logistics firms manages the operations and uses resources of other organizations to transport the goods. Their small size demands huge amounts of resources. And ERP in a logistics firm with help the employees track the goods, manage the finance, maintain customer relations etc. Medical firms, architecture firms, designing and developing firms and many other IT sector firms are small in size but their needs are huge. Thus, Skullcrafts size and needs are not unusual as it is very common for a firm to remain small but serve a large number of customers which will inevitably increase their needs. Group Members Dhruvit Shah Praveenchand Nair Abhay Khurana Brahamdeep Singh

Wednesday, November 13, 2019

Reflection Upon Questioning Skills Essay -- Nursing Reflective Practic

Reflection has its importance in clinical practice; we always seek to be successful and that can be achieved by learning every day of our life through experiences we encounter. In that way we can reconsider and rethink our previous knowledge and add new learning to our knowledge base so as to inform our practice. Learning new skills does not stop upon graduation; it must become second nature to all professionals as they continue their professional development throughout their careers (Jasper, 2006). In keeping within current legislation on the protection and respect of an individuals’ right of anonymity, (Clamp, Gough and Land 2004; Polit and Beck 2007), and to confidentiality, (Burns and Grove 2003; Munhall 2007), any and all possible identifiable characteristics of the client have either been altered or omitted entirely where the potential for identification of the client was seen as possible or probable. I shall refer to the patient whom I worked with as Mr. C however, due to the aforementioned the gender of the client should not be deemed as either factual or an alteration. As I reflect on my conversation with Mr. C, I found that there were seven areas identified as blocks to communication. After I reviewed and critically evaluated the seven blocks, I noticed that I missed listening, identifying and clarifying clients’ concerns associated with utilizing open-ended questions during the interaction. In (1), the patient answered â€Å"I think I’m ok.† I should have further encouraged the patient to elaborate the meaning of his answer, so that I could figure out how he was doing from his perspective. As the patient asked me about his NG tube, I did not answer him properly in (2). I just promised hi... ...rom their nurses. American Journal of Nursing, 93 (8), 38-41. Munhall, P. (2007) Nursing research: A qualitative perspective. 4th Ed. Jones and Bartlett Publishers. Sudbury. p523. Parse, R. R., Bournes, D. A., Barrett, E. A. M., Malinski, V. M., & Phillips, J. R. (1999). A better way: 10 things health professionals can do to move toward a more personal and meaningful system. On Call, 2 (8), 14-17. Polit, D., Beck, C. (2007) Nursing research: Generating and assessing evidence for nursing practice. 8th Ed. Lippincott Williams and Wilkins. Philadelphia. p180. Registered Nurses' Association of Ontario (2006). Client centered care. Retrieved October 7.2011, from http://www.rnao.org/Storage/15/932_BPG_CCCare_Rev06.pdf Stickley, T., & Freshwater, D. (2006). The art of listening in the therapeutic relationship. Mental Health Practice, 9 (5), 12-18.

Monday, November 11, 2019

Howard Street Jewelers Case Study Essay

1. The Levis overlooked several internal control concepts that could have prevented Betty’s embezzlement from the company. †¢ Segregation of duties: Betty had responsibilities in too many areas. She maintained the cash, the cash receipts, and the sales records for Howard Street Jewelers. This not only provided Betty with plenty of opportunity, but also gave her the means to conceal the theft. †¢ Authorization of transactions: Betty was able to put items on layaway without authorization from management. †¢ Physical controls: Cash should have been reconciled by management and cash shortages noted by management. The fact that the Levis were unaware of cash shortages indicates that there were poor physical controls when it came to cash counts. 2. In the first circumstance, in which the CPA was simply involved with the company’s tax returns, the CPA does not have any responsibility to pursue the matter as the CPA was not auditing the client. However, the cash shortages should have been brought to the owner’s attention as soon as they were noticed. A working relationship between an entity and the CPA is one of mutual trust and there would have been no harm in informing the owners that cash shortages were occurring. In the second circumstance, in which the CPA was responsible for auditing and compiling the company’s financial statements, the CPA would have to practice due diligence and investigate and gather evidence that fraud was occurring. If this was the case, then Betty would have been discovered before her fraud equaled 350,000 dollars. 3. In order to be successful at implementing internal controls, the Trubeys need an organizational structure and a control environment. I would recommend that they establish core values that they want practiced within their business and a way that those values can be communicated to the staff daily. For instance, during training, they can review those ethical values and implement a way to recognize those that practice those values at least once a month. This creates an understanding amongst staff that the company places a high value on ethics. The key internal control issues that the Trubeys will face while owning a jewelry store are physical controls, segregation of duties, and authorizations. The five control activities that I would recommend based on these issues are outlined and explained below: †¢ Duties should be shared amongst staff. Placing cashiers on an alternating schedule between selling and cashiering splits the responsibilities and  provides each staff member wit h the ability to assess the work of the others. This practice can reduce the opportunity for cash theft as it cannot be easily concealed. Even though Myrna would be head salesclerk as an owner of the business, she should also welcome staff to review her work to enforce a system of integrity. †¢ Transaction authorization should be required for any transaction over a certain amount deemed high risk by management. An example of this would be one sales clerk and one manager must sign the sales record to indicate that not only the sale occurred but that it was recorded appropriately. Returns should be authorized by a member of management as well. †¢ Cash should be controlled on a daily basis. A good system for this is to audit the register at the end of each employee’s shift. Any point of sale system will indicate the amount that is supposed to be in the register at the time of audit. The owners should establish a policy of rewarding cash counts that are exact, and reprimands for cash shortages or overages in excess of twenty dollars. This also eliminates the guesswork of who is responsible for any cash shortage and lets the employees know that their accuracy will be checked by a member of management. †¢ Deposits should be reconciled by a member of management. All deposits should require two signatures verifying the accuracy of the deposit total and that it was deposited to the bank. When verifying the deposit receipts, all figures should match what was recorded, including the date. †¢ There should be physical security for inventory items. In the case of a jewelry store, where inventory is highly priced, it should be locked away with keys and key control should be implemented. Other physical security items would include security cameras and physical inventory counts twice a year. These five internal control activities, if implemented, will give the Trubeys the opportunity to excel in their business. ​

Saturday, November 9, 2019

Free Essays on Jonh Mosby

John Singleton Mosby (1833-1916) John Singleton Mosby other wise known as the â€Å"Gray Ghost† was born in Edgemont Virginia on December 6,1833, into a prosperous slave-holding family. Sickly and spoiled he soon became the target of bullies; this caused him to develop a fiery temper that hid behind his frail looking body. He soon developed an unbending sense of justice and honesty. Although he disliked school. Mosby was bright and well read, He attended the University oh Virginia until he shot a bully, which got him expelled and jailed, His family got him a pardon. In 1855 Mosby was a lawyer he practiced law in Bristol Virginia. In 1857 he met Pauline Clarke and but December they were married. His greatest comfort would always lay with Pauline. Mosby opposed Virginias Secession until the war started .He entered the confederate service as part of the militia company that became part of the 1st Virginia Cavalry, Untill he came into conflict with his units Colonel† Grumble Jones† and the joined J.E.B Stuarts staff as a scout. During the Peninsula Campaign he paved the way for Stuart’s famous ride around McClellan. After a Brief period of captivity in July 1862 he rejoined Stuart and was rewarded with the authority to raise a band of partisans for the service in the Loudoun Valley in northern Virginia. Originally a battalion, his command was raised to a regiment in the last months of war. Between 1863 and 1865 , a 125square mile triangle of northern Virginia encompassing part of the Fauquier and loudoun counties was so firmly under the control of Col.Mosby’s 43rd Virginia cavalry that it became known simply as â€Å"Mosby’s Confederacy â€Å" Mosbys guerrilla fighters were known as the â€Å"Partisan Rangers† or â€Å"Mosby’s Rangers†. Supported by loyal civilians, Mosby and his guerrilla fighters blew up trains and bridges and harassed genera Philips Sheridan’s supply lines so effectively ... Free Essays on Jonh Mosby Free Essays on Jonh Mosby John Singleton Mosby (1833-1916) John Singleton Mosby other wise known as the â€Å"Gray Ghost† was born in Edgemont Virginia on December 6,1833, into a prosperous slave-holding family. Sickly and spoiled he soon became the target of bullies; this caused him to develop a fiery temper that hid behind his frail looking body. He soon developed an unbending sense of justice and honesty. Although he disliked school. Mosby was bright and well read, He attended the University oh Virginia until he shot a bully, which got him expelled and jailed, His family got him a pardon. In 1855 Mosby was a lawyer he practiced law in Bristol Virginia. In 1857 he met Pauline Clarke and but December they were married. His greatest comfort would always lay with Pauline. Mosby opposed Virginias Secession until the war started .He entered the confederate service as part of the militia company that became part of the 1st Virginia Cavalry, Untill he came into conflict with his units Colonel† Grumble Jones† and the joined J.E.B Stuarts staff as a scout. During the Peninsula Campaign he paved the way for Stuart’s famous ride around McClellan. After a Brief period of captivity in July 1862 he rejoined Stuart and was rewarded with the authority to raise a band of partisans for the service in the Loudoun Valley in northern Virginia. Originally a battalion, his command was raised to a regiment in the last months of war. Between 1863 and 1865 , a 125square mile triangle of northern Virginia encompassing part of the Fauquier and loudoun counties was so firmly under the control of Col.Mosby’s 43rd Virginia cavalry that it became known simply as â€Å"Mosby’s Confederacy â€Å" Mosbys guerrilla fighters were known as the â€Å"Partisan Rangers† or â€Å"Mosby’s Rangers†. Supported by loyal civilians, Mosby and his guerrilla fighters blew up trains and bridges and harassed genera Philips Sheridan’s supply lines so effectively ...

Wednesday, November 6, 2019

Langston Hughes and African-Americans Essays

Langston Hughes and African-Americans Essays Langston Hughes and African-Americans Essay Langston Hughes and African-Americans Essay Essay Topic: Langston Hughes Poems The Poems of Ted Hughes Langston Hughes extant works reveals that a poets work can be divorced from their times, while also expressing his thoughts about ongoing troubles in African American lives. To understand Hughes literature more fully it must be in context, however, the themes and ideas presented are still relevant today. A study of the poem Mother to Son explains the constant struggle in African American life and the importance or perseverance. Examining Christ in Alabama demonstrates the impact of politics and legal events. Lastly, Harlem expresses how change still hasnt occurred in American society. Continuity is shown in these poems as they all address related themes. Furthermore, the topics represented in the texts are related to the ongoing issues at the time. Written in 1922, the poem Mother to Son conveys the message that life for African Americans was troublesome. The poem consists of vernacular language, which informs the reader that the poem isabout African Americans. For instance the use of kinder,which is a solecism that means kind of, Ise and a-climbin refer to the language used by African Americans in Hughes time, making the poem about them and indicating that they are the ones who are made to struggle. The poems structure is free verse and has no stanzas. It is ironic that the poem is free verse as in a way African Americans are not free but constantly burdened by hardships. The lack of stanzas within the poem reflects the idea that there are no breaks for African Americans, that they are continually facing obstacles. The use of punctuation in the form of commas slows down the poem where it talks about tough times. The effect of this is to emphasise the struggle encountered. This occurs during the three lines Its had tacks in it, And splinters, And boards torn up,. This is also an example of accumulative listing that provides further emphasis on the difficulty faced. The perseverance implied in the poem is emphas

Monday, November 4, 2019

Youtube-The Democratization of Art Essay Example | Topics and Well Written Essays - 750 words

Youtube-The Democratization of Art - Essay Example It provided various benefits to people. It served as a way to communication and knowledge among people. The trends of a country keep on changing; similar to that effect of mass communication has changed the history and past trends of pop culture. People are moving more towards internet, mobile, websites for social gathering and information. Presently, every individual have considered it to be a popular culture to join other groups through face book, twitter, creating blogs and promoting their opinion by uploading videos. 1.2 Contemporary pop culture Pop culture is the combination of perspectives, ideas, attitudes, images and other such things, which is an informal consensus of our culture, mainly western culture of 20th century. It also reflects the past trends as well as the trends of 21st century. It is heavily influenced by mass media. It is the only factor which affects culture of the society. Perception of people keeps on changing due to the influence of mass media. Various new ideas of mass media affect attitude and perception of the society. Though it has been adopted very frequently, there has been vast criticism on it from various sources mainly from countercultural and religious groups. Pop culture began by providing a meaning of culture to lower classes; this usage was established in antebellum period. 1.3 Changes in the cultural landscape There has been a drastic change in the cultural landscape of every country due to mass communication and media. ... Folkfores are going more towards commercial elements on face book, twitters, blogs, YouTube etc. This change in culture has not only affected individuals but as well as business sectors. Industries are using these websites to attract customers rather than preferring traditional promotional methods. The belief and opinions based on society, cinemas, social gathering is gradually fading away and people are dependent more on portable facilities of websites. 1.4 Current trends Current trends of culture are mainly affected by mass communication which is mainly originated from United States. Pop culture was abbreviated in the late dates of 1960s. Though there have been many changes in the cultural trends since last decades. Culture has been greatly influenced by changing evolution of mass media. Presently, people prefer to adopt face book, YouTube, blogs and twitter. It has become a popular culture among people for socialization. Presently mass media have been characterized in seven branch es i.e. internet, television, print, mobile phones, radio, cinema and recordings. Out of these people are more addicted towards internet and mobile phones. Internet media have provided the facility of websites such as face book, YouTube and twitter, blogging etc. because of this reason presently organizations are focusing in having their outlets on web. Another current trend which has been facilitated thorough websites is online shopping. People consider it one of the most popular cultures to do shopping online rather than visiting places. This changed trend has affected all generation’s even teenagers by offering various online games through internet. One of the current culture businesses have adopted is using twitter in order to promote companies

Saturday, November 2, 2019

After reviewing the history of intelligence, what events have had a Essay

After reviewing the history of intelligence, what events have had a profound impact on U.S. intelligence today - Essay Example One of the most essential events that was crucial for gathering evidence was the civil war. The Civil War was one of the most prominent wars that allowed the nation to create a mesh network of intelligence. As a matter of fact, both sides built intelligence services. Historians argue that North actually relied on the South to gain more advantage and that propelled the information to be execute and analyzed. It was clear that Both sides were greatly interested in what today is called open source intelligence (OSINT). As time progressed, the value of OSINT was never understood until TDR took office. It was under his leadership of OSINT as a president. Roosevelt believed ONI could serve as a valuable tool in solidifying that vision of American as strong military force. Roosevelt took this upon his own hands and used OSINT as a network to promote intelligence. It was heavily utilized to track and monitor possible events that could put United States in risk. Even with all the intelligence tools, the USA got its first reality check during WWI when it had to fight Germany. The fact was clear, intelligence was not sufficient to fight the Germans, who were already intercepting incoming receptions. The United States was completely unprepared for the intelligence. Moreover, much opposition from congress deterred the efforts of the government because of the possible witch hunt, that inevitably followed after WWI. The truth of the matter was that the United States understood this dilemma and began conducting surveillance. As a result, they managed to capture Germany submarines and even intercepted the Zimmerman telegram that changed the whole landscape of events. WWI also signaled the event of the creation of FBI, in which Edgar Hoover was named its director in 1924. Once again as USA relapsed from WWI and WWI, intelligence suffered. It was not until the outbreak of the war in Korea against the communist nations that became a