Thursday, October 31, 2019

Interview Reflection Worksheet Coursework Example | Topics and Well Written Essays - 250 words

Interview Reflection Worksheet - Coursework Example My weak point is in competence that majorly rises from my inability to make some decisions under pressure effectively. Competence will improve when I gain the necessary work experience and gain more knowledge in my area of operation. The assessment of people to some extent showed me the various points of weakness. I realised that I need to improve on competence and efficiency in decision-making. The alignment of people’s perception and mine shown that i am ethical similar to my personal assessment. My surprise was the knowledge of other people that i am incompetent due to the minimal experience I possess. It was not easy to stay open minded and non-defensive during the interview. The questions were touching on my personality and i felt like faking and lying about some aspects of the issues under discussion. I achieved this by trying to be ethical and comprehensively cooperative. I am being perceived this way because am truthful to my acts. My partner was ethical and tried to corner my answers but due to professionalism and adhering to the set standards, he got the right information that provided the right illustration of my characters. However, the results were not as per my expectations but they are a true reflection of my

Tuesday, October 29, 2019

The important moment in the novel Lord of the flies Essay Example for Free

The important moment in the novel Lord of the flies Essay Lord of the flies focuses mainly on the corruption and inherent evil of humanity. Ralph, Jack and Simon are, in some ways, stereotypes of different aspects of human nature. Ralph is the obvious candidate for chief of the island, as he is of just nature and a commanding presence. We are also told that there was a stillness about Ralph that encourages the boys to elect him as their chief. Jack represents the darker side of humanity. Jack is not long in severing any links with civilisation. He heeds his savage, pre-historic instincts, and becomes dog-likeon all foursnose only a few inches from the humid earth. He is like an animal, his sole desire being to kill the pig. Cut her throat. Spill her blood. He enjoys the act of killing, announcing proudly that he had a smashing timeI cut the pigs throat. He laughingly adds that there was lashings of blood every whereyou should have seen it! His darker side gradually influences Ralph, who grows jealous of Jacks popularity and is envious of the fact that Jack is able to provide meat for the boys, while, he, as chief, cannot. The book reaches a turning point at the next, improvised, hunt of the boar. What started as a harmless exploration for the beast becomes a bloodthirsty chase of the boar. Ralph is delighted when he hits the boar and the spear stuck in a bit and he decides that hunting was good after all. Things take a more sinister turn when the boys decide to re-enact the hunt. After the first, successful hunt in which Jack kills the pig, the hunters replay events by forming a ring, Maurice pretended to be the pig and ran squealing into the centre, and the hunterspretended to beat him. This is harmless game, during which the hunters dance around the pig, singing their hunting chant of Kill the pig. Cut her throat. Bash her in. The corruption of purity and goodness is seen when the boys play the same game after their next (failed) hunt. This time Robert is the squealing pig, trapped in the centre of circle, the hunters circling him, singing their warrior chant. The game soon ceases to playful, as Roberts mock terror turns to pain. The others are seized with a desire to Kill him! Kill him! uncaring of the fact that Robert is human, one of them, and not a pig. Robert was screaming and struggling, yet he ceases to become a person and is now merely an object by which their thirst to kill might be quenched. Jack was brandishing his knifeRalph was fightingto get a handful of that brown, vulnerable fleshthe desireto hurt was over-mastering, Golding causes this to be important incident in the novel, the beginnings of a full realisation of Simons belief that maybe there is a beastmaybe its only us, is not a comment to be jeered at, for it is a frightening comprehension of reality. Robert escapes with a few, physical injuries, crying out, in an effort to lighten to the situation Oh, my bum! Ralph tries to convince that it was just a game, like rugger. This uneasiness is justified when the boys discuss methods of improving their game. Robert believes that they want a real pigbecause youve got to kill him. Jack, not altogether jokingly, suggests that they should Use a littlun. This suggestion is made more disturbing by the reaction of the other boys, for instead of being horrified, everybody laughed. Goldings brief ending to the passage leaves us disgusted by the callousness of Jacks remark and of his flippant attitude to the murder of a fellow human being, but it is worryingly representative of the callousness humankind. Jacks joke warns us of the increase of evil on the island, for the idea of using a littlun, may soon stop being an idea and become a reality. The passage is disturbing because we see that the boys lust for blood and death is indiscriminate of whether their victim is an animal or human. Killing is not a means of providing food for the boys; it is a way of satisfying their longing to cause pain and destruction. They are desperate to kill, a mere pig is not enough, they are not worth the trouble of a hunt, and their next victim shall be a human, for it will increase the enjoyment of their game. The boys do not care for the adventure of the hunt. They want only the exhilaration of killing, the sight of the blood and the joy of controlling the existence of another being. In order for a pig to be killed, it must first be found. The hassle of a search can be avoided by substituting the pig with a human. It is almost inevitable that the boys gratify their lust with human blood, perhaps with the blood of a littlun. The game is a horrifying example of how evil humanity can be. The dark side of human nature thinks nothing of killing a friend. We are shocked by Ralphs longing to cause pain, Jacks desire to stab Robert with his knife and Roger fighting to get close. But the thing that frightens us the most is the fact that this is not a figment of Goldings imagination, Ralph, Jack and the other islanders are not irrelevant fiction, for human kind is capable of great evil. I feel that the passage in the book is disturbing because it shows us how horrifyingly able we are to be unfeeling and cruel.

Saturday, October 26, 2019

Creative Accounting

Creative Accounting Creative Accounting Introduction There exist no single definition for the term creative accounting. A few creators contend that, creative accounting is a gathering of methods, choices and opportunity room left by accounting regulation, without moving far from laws or accounting necessities, permitting to the directors to change the fiscal result or the monetary explanations (Gillet, cited by Shabou and Boulika Taktak, 2002). An alternate meaning of the term creative accounting is as takes after, a get together of methodology keeping in mind the end goal to change the benefit, by expanding or diminishing, or to distort the budgetary explanations, or both of them (Stolowy 200). A last meaning of the term is, the change of budgetary accounting figures from what they really are to what plans seek by exploiting the current tenets and/or disregarding some or every one of them (Kamel Nasser 1993). The general thought behind this idea is that monetary data is manipulated to speak to a money related position and execution, that does not reflect its actual position and execution. Supervisors wont have the capacity to manipulate their accounting figures if accounting tenets wont permit them to do so. In the US, the money related data is ready utilizing the Proper accounting rules (GAAP), which is made by the Financial Accounting Standard Board (FASB). Be that as it may, these guidelines are not sufficient as regardless they permit adaptability in accounting. There exist no standard recipe for changing over numbers into money streams. Creative Accounting and corporate governance- both are dealt with in the writing broadly and the contrast utilized respects the view of each. While the first idea is dealt with and acknowledged as having a general importance, the last is thought to be dubious regarding implications and acknowledgement. In this respect its applied delimitation is thought to be vital in the presentation of this study since the implications ascribed reflect additionally our perspectives. The idea creative accounting acclimatizes different definitions in the writing and it is inspected under two vital perspectives: a positive one and a negative one. From a positive perspective, it may appear that creative accounting hints creation of accounting standards and methods to perceive changes in financial, social, and political furthermore business situations and perceives bona fide changes in accounting practice. From a negative perspective, creative accounting means undesirable practices which acclimatizes di shonest components for pulling in suppliers of the capital by displaying a deluding and misleading state of a certain firm`s undertakings. A large portion of the theoretical delimitation in regards to creative accounting is identified with those two perspectives and the general pattern distinguished in the writing backings the negative perspective. The act of creative accounting has the ability to misshape the underlying money related execution of a firm, making more troublesome for a speculator or monetary investigator to evaluate the execution of the firm and to look at between changed organizations. Therefore creative accounting as a beguiling practice clashes with the essential point of accounting regulation changing the activity of standard setting in a repetitive peculiarity on one hand and then again giving an unreasonable playing point to organizations that can effectively polish this beguiling activity. The sentiments with respect to creative accounting practice, as an inst rument of deluding are different and the definitions various. The extent of our study was not to recreate this definitions (regardless of the possibility that this demarche could be helpful for a finer comprehend of the recent point) however more to build an inner history of the significant writing that approached this theme. In with respect to we consider more applicable to approach the making of a system of center terms for the writing being referred to and to distinguish the essential and optional center terms used to portray this subject into the worldwide significant examination group. In this admiration we utilized Papineau`s (1976) idea of sliding request of center terms to demarche those terms that are integral to all analysts with the extent of an intensive understanding of the improvement of a specific writing. Since the extent of the article is not to create the epistemology of this develop and in addition the relationship with the corporate governance build, we discussed just four separate feelings in regards to the creative accounting importance under the aegis of Papineau`s (1976) pecking order of center terms as taking after: As with respect to Metcalf (1977:188) approaching we recognized as essential center term in clarifying creative accounting the accounting techniques that allow companies to report budgetary comes about that may not correctly depict of business exercises. As auxiliary center terms we can further create focused around its presumptions the subjective and target way in which the accounting methods are utilized; From Naser (1993:2) we can distinguish as essential center terms for clarifying creative accounting the accounting figures. In this admiration the preparers inspirations are critical since their longing is to exploit the current leads with a specific end goal to succeed to fulfill their specific objectives; Citron (1995) perspective give other essential center term as accounting rules and further as auxiliary center terms the certain yearning of preparers to stretch the standards and mislead the peruser of monetary articulations; Amat and Gowthorpe (2004) assessment in regards to creative accounting give an intriguing sight since it gives two sorts of essential center terms as ambiguities and discontinuities of the law. The auxiliary center terms embody the ramifications of the first together with the craving of deceive as opposed to help the planned utilized. As we would like to think creative accounting could be characterized as a mean being utilized by the organizations within request to adjust, create and get to be more aggressive in the turbulent situations in which they work, adjustment that requires exceedingly versatile experts equipped to produce creative plans regardless of the possibility that these utilize translating hazy areas further bolstering their good fortune being less judicious just about constantly; look for provisos in particular tenets being not as reliable as ought to be or create gadgets which controllers have not thought. Hypothetical system for managing our exploration address as far as interfacing the two ideas We consider the definition explained by Shleifer and Vishny (1997) as illustrative since we can recognize the foundations of creative accounting conduct as the accompanying affirms the potential presence of wrong lead of administration: Corporate governance incorporates all the procurements and instruments that ensure the benefits of the firm are overseen proficiently and in light of a legitimate concern for the suppliers of fund, moderating the improper seizure of assets by administrators or another gathering to the firm. Chiefs at times deceive shareholders with respect to the underlying financial execution of a certain organization or may impact contractual results that rely on reported accounting figures (Healy, 1985; Perry and Williams, 1994; Defond and Jiambalvo, 1994). By utilizing judgments within fiscal reporting and through organizing transactions they may modify money related reports and as a result, this way may prompt a set of monetary articulations that dont give a genu ine and reasonable perspective of the financial exercises of an organization. Managerial carefulness in the application of accounting strategies used to report firm execution is not thought to be manipulative until this specific circumspection is utilized with the expectation to control reported results. This is connected likewise to the way that supervisors may concentrate on fleeting individual motivators, for example, expanding compensations, rewards, and other transient remunerations, as opposed to concentrate on the long- term financial accomplishment of the firm. Each one of those questions show up where a detachment of the proprietorship from the control of an organization exists and in this admiration the clash that emerges is portrayed by the Agency hypothesis. In the setting of Agency Theory the firm is thought to be a legitimate fiction that serves as a center for complex process that is portrayed by conflictual peculiarities of the targets of people (Jensen and Meckling, 1976). The clashes are identified with imparting the monetary assets and the absence of certainty, these clashes between the shareholders and directors being considered in the writing to be the foundation of creative accounting. Most considered led in the writing are focused so far on the relationship between shareholders-administration collaboration that includes the seriously wrangled about clash of diversions as the schemas created by Demski (1994), and further Christensen and Feltham (2005) clarified. The points corporate governance and creative accounting practices are examined in the writing in the connection of inside interest for manipulative conduct which radiates from the contracting estimation of profit administration in the principal–agent connections in the middle of shareholders and chiefs (Dye, 1988). This specific clashes of investment innate in org connections, in some cases are restricted having the way that shareholders disregarded and acknowledge purposeful controls of records getting to be thusly unwitting assistants to manipulation (Gowthorpe and Amat, 2005) as they are tolerating the way that piece of control of records focal point them. The criticalness of corporate governance ponders in the range of creative accounting displayed under all its types of indication is identified with the general pattern exhibited in the writing that poor governance affect or maintain a manipulative conduct. Likewise talks are respected the way that poor governance brings a bout expanded recompense bundles that incite Ceos to act in a manipulative way. Then again, late studies led in the writing approached the issue of poor corporate governance fundamentally with the extent of finding the gimmicks that help this state and archived that the causality of this demarche is spoken to by the income administration and further stretched out to records control. In this admiration, further experimental studies are required to recognize unquestionably the relationship between records control and corporate governance and survey the criticalness of one another and the way that they strengthen one another. The subject of data asymmetry is additionally talked about since no approaching with respect to corporate governance in the range of creative accounting discards it and since the hypothesis in regards to data asymmetry can possibly clarify the various impetuses found on the monetary business sector to control accounting information and further to evaluate the result of such conduct. The work of Vickrey (1945); Akerlof (1970, 1976); Mirrlees (1971); Spence (1973); Rothschild and Stiglitz (1976) is analyzed since they created the spearheading studies in regards to asymmetry of data. By understanding their work we can have a completely understanding of the businesses conduct with results upon our zone of exploration since data asymmetry is viewed as an additionally as a genesis point for manipulative conduct. The general perspective regarding the matter of clarify data asymmetry is that one side of the business has better data that the other. In the connection of corporate governance th e CFO and the leading group of the organization knows more than the shareholders and different clients of accounting data about the productivity of the organization. Five hypotheses have given the hypothetical underpinning to research artful conduct in the zone of corporate governance. Organization hypothesis; authenticity hypothesis; institutional hypothesis; indicating hypothesis and stakeholder hypothesis portray distinctive purpose of perspectives in relationship with managerial speculator performance. 1 | Page

Friday, October 25, 2019

The Electoral College Versus a Direct Election System Essay -- Politic

The Electoral College Versus a Direct Election System â€Å"The Electors shall meet in their respective states, and vote by ballot for President and Vice-President†¦they shall name in their ballots the person voted for as President and in distinct ballots the person voted for as Vice-President† (Findlaw.com). The Twelfth Amendment set forth the rules and regulations for which the Office of President shall be determined. The founding fathers, in the second constitutional convention, laid the grounds on which setup what would be the Electoral College. Adoption of the Electoral College plan came late in the Convention, which had previously adopted on four occasions provisions for election of the executive by the Congress and had twice defeated proposals for election by the people directly. So why not conduct a direct election, by the people? After all, the President was to serve the people. There were four main reasons why the delegates of the Second Constitutional Convention wanted an electoral system. For one, a census as a prelude to the first election could not be taken. The first election served more as an appointment. There was not time for delegates to go back home, while under this newly formed Constitution, and search for delegates. Who would serve to defend the Constitution while this happened? The delegates knew this before hand. The states had a wide variety of suffrage requirements. If electors were to be chosen on the basis of population, should slaves count as a property, or under population? Even though they held large populations, the larger states rejected the idea of a popular vote. Virginia, one of the largest states of the time, had a population of 748,000. Of those, 306,000 were slaves, whic... ...cedure, until a 3/5ths of the states decide against it. Even the Founders themselves once supported a direct election process, but as they researched the outcome of such a system, the repercussions and consequences outweighed the chance to be a true democracy. Even so in 2000, the Electoral College has seen action for 200 years, and it will continue standing in lieu of public scrutiny, and even dimpled chads. Works Cited Census.gov. Visited Dec 5. http://www.census.gov/. Ferrand, Max, ed., Records of the Federal Convention. New Haven, 1911. 2:584 Findlaw.com. Visited Dec 6. http://www.findlaw.com/ James Madison to Henry Lee. 14 Jan. 1825, Records, ed. by Max Ferrand, 3:464. Kuroda, Tadahisa. The Origins of the Twelfth Amendment. Greenwood. 1994. Wood, Gordon. Creation of the American Republic 1776-1787. Chapel Hill 1969.

Wednesday, October 23, 2019

Boeing Australia E-Procurement

Boeing Australia Limited – E procurement Executive Summary As Russell Menere, I recommend the management of Boeing Australia Limited to follow the footsteps of Boeing US to adopt and implement cost effective e-Procurement system, which can be interfaced with the legacy information system as we have IT infrastructure in place that is our core strength. Through e-Procurement system we can improve redundancies in the business process and operations, gain in productivity by upgrading procurement processes. Cost savings by reducing processing time, rationalization of a large number of BAL suppliers and maintaining relationship with Key Suppliers.Investing in an e-procurement system BAL would seek short term improvement tool that would simplify the procurement process across different division and support complex interfaces with suppliers. We can broaden our scope to include reverse auctions tool as well. Key Assumptions I would assume that the management has approved a reasonable a mount for the cost of setup, implementation, training, interface and support of e-Procurement system with the BAL legacy system. Assuming that the BAL key suppliers have no problems with the changes to the procurement processes.Statement of issues The main issue is processes. There are redundancies in the business process low productivity and high processing time in procurement processes, a large number of BAL suppliers and relationship with Key Suppliers is not maintained. BAL is having budgetary constraints to invest in an expensive new system and set up complex interfaces within inter organization and with suppliers. Existing legacy system is having large information system across the organization. A list of possible barriers is as listed below Barriers to e-procurement Upper Management Support / Lack of Leadership †¢Other Competing Initiatives †¢Resistance to change †¢Lack of a widely accepted solution †¢Magnitude of Change †¢Complicated procedures and e xtended relationships †¢Lack of technical expertise †¢Security in the process – Data transmission to the wrong person †¢Confidentiality of information – unauthorized viewing †¢Prevention of tampering with documents -changes to documents †¢Different national approaches to e-procurement †¢Proof of intent – electronic signatures †¢Clarity of sender and tendered information †¢Enforceability of electronic contracts Information technology investment costs †¢Cost of assessment of systems to find correct system to fulfill tasks †¢Internal Compatibility †¢External Compatibility †¢Investment in compatible systems †¢Reluctance to ‘buy-into’ one off system The major impediment is the Size of Company as the separate categories of commodities should have a volume enough so that it looks attractive to the suppliers for going in to an e-auction and going in to long term contract. These vendors are to be given a visibility of the order size during the contract period so that they can weigh their options.Criteria The Boeing Company’s vision is interpreted according to the organization of the various divisions who are committed to the corporate vision by keeping customer as center and cost reduction with a good quality. Reverse Auction A reverse auction is an electronic auction where buyers enter requirements, and Suppliers bid to provide the required goods and services. It is conducted in real-time, And bidders see the offers of competitive bidders but no the names of the other Bidders. The bidding prices move downwards as the auction progresses.The consortium of vendors participating in the e-auction process should be prescreened and graded on an index point scale on various attributes like Quality, Delivery timelines, financial standing, Competitors, market standing and other Customer feedback. The steps in a reverse auction: †¢ Define the event. †¢ Prepare supp liers. †¢ Develop item specifications and auction parameters. †¢ Conduct an RFQ period. †¢ Run the auction. Potential Costs and Benefits The major costs involved are mainly under the following heads 1. Software cost. 2. E-procurement platform hiring fee. 3. Training Costs to all relevant employees and vendors. . Vendor classification and grading and appraisal cost. 5. RFQ and RFA clarification with vendors: Time cost. 6. Administrative costs. 7. Time involved in analysis and award of contract. 8. Quality check mechanism cost. Benefits †¢Process cost savings – (Tender / Purchase Process) †¢Service / Material / Product Cost Savings. †¢Reduced Waste †¢Transaction Administration Cost Savings †¢Reduced Administration †¢Increasing Profit Margins †¢Strategic Cost Savings †¢Enhanced Inventory Management †¢Decrease in Costs through reduced staffing levels †¢Shortened Overall Procurement Cycle Times †¢Shortened Commu nication Cycle Times Reduction in time through greater transparency(Less objections) †¢Reduction in Evaluation Time †¢Reduction in Time through improved internal workflow †¢Reduction in purchasing order fulfillment time †¢Reduction in time through increased visibility †¢Increased Quality through increased competition †¢Increased Quality through Benchmarking (Market Intelligence) †¢Increased Quality through increased visibility in the supply chain †¢Increased Quality through increased efficiency. †¢Increased Quality through Improved Communication †¢Gaining Competitive Advantage Recommendations In such competitive scenario E-procurement is apt solution for Boeing Australia.I would recommend making relevant lots of commodities focused under various categories and offered to relevant set of vendors to give them a good business perspective and gain competitive advantage to the company during the contract period. All the bigger $-value lot s to be awarded under e-auction and smaller lots can be awarded through open auctions for low risk items. An Online system should be aligned with vendor systems can be developed to process in time orders and payments. These steps will provide Boeing reduced cycle times, determine market price of goods and in turn reduce overall cost of goods.

Tuesday, October 22, 2019

How to Conjugate the French Verb Rester (to Stay)

How to Conjugate the French Verb Rester (to Stay) Rester is the French verb that means to stay or to remain. This is a very useful word and one youll want to add to your vocabulary. To use  rester properly, youll need to study its conjugations. This will allow you to say I am staying, he stayed and similar phrases. The good news is that  rester  is a regular verb, so its a little easier to memorize than others. The Basic Conjugations of  Rester Rester is a regular -er verb, meaning it follows a very common conjugation pattern. If you have studied other French verbs like passer (to pass) or visiter (to visit), you can apply the same infinitive endings you already know to this verb. The indicative mood is the most common and these are the forms of  rester  that youll use most often for the basic present, future, and imperfect past tenses. Using the verb stem (or radical)  rest-, you will add a variety of endings to match both the subject pronoun and the tense of your sentence. The chart will help you memorize these various forms. For example, I am staying is  je reste  and we will stay is  nous resterons. Your daily life should have plenty of opportunities to practice this verb and the more you use it, the easier it is to remember. Present Future Imperfect je reste resterai restais tu restes resteras restais il reste restera restait nous restons resterons restions vous restez resterez restiez ils restent resteront restaient The Present Participle of Rester When we add an -ant  ending to the stem of  rester, the result is the  present participle  restant. Rester  in the Compound Past Tense While there are other compound forms you can study, well focus on the most common for this lesson. The  passà © composà ©Ã‚  is used for the past tense and requires the  auxiliary verb  Ãƒ ªtre  as well as the  past participle  restà ©. The only conjugation required for this is à ªtre into the present tense for the subject. The past participle remains unchanged and takes care of implying that the action happened in the past. For example, I stayed is je suis restà © and we stayed is nous sommes restà ©. You can see how this can be much easier than memorizing all those imperfect forms, but dont skip those just to save time. Your French teacher may require you use them. More Simple Conjugations of Rester The  rester  conjugations above should be your top priority, though there are a few more simple conjugations you may need from time to time. They each have their own purpose and are good to know. For instance, when the action is uncertain, the subjunctive is used. In an if...then situation, you can use the conditional. Less frequently, you may even need the  passà © simple  or  imperfect subjunctive, though these tend to be for formal uses. Subjunctive Conditional Passà © Simple Imperfect Subjunctive je reste resterais restai restasse tu restes resterais restas restasses il reste resterait resta restà ¢t nous restions resterions restà ¢mes restassions vous restiez resteriez restà ¢tes restassiez ils restent resteraient restà ¨rent restassent If you want to command your dog to Stay! in French, you can use the imperative form.  For this, you can skip the subject pronoun and simplify it to Reste !  Of course, it has other uses, but the idea of training your dog in French is a fun idea. Imperative (tu) reste (nous) restons (vous) restez