Assignment 10(775) Essay Example | Topics and Well Written Essays - 1750 words

Assignment 10(775) - Essay Example finds him/herself in a position to access the available opportunity in gaining additional into the research process and other topics that are under investigation. This action can lead to education empowerment between different individuals, especially encouraging and giving heart to those who didn’t have a heart in taking this action. Whenever a practitioner undertakes this, he/she will help others who might fear to do the same, they will come in, creating a pool of ideas, empowering their profession in the long run. It has also led to the emergence of the Action Research Community (ARC), where those with teaching jobs come together and share some of their ideas. In ARC, the education professionals present come up with ideas on how to improve some of the aspects of the educational process such as classroom instructional practice. The process of academician presenting their action research has empowered educator at all levels, especially those who take part and make proceedings on the same. They get their selves in a position to make decisions as a result developing skills and capabilities, and gain concentration towards developing their professional needs. This is because they learn a lot of knowledge and therefore effectively increase in their practice, by affecting them positively hence focusing on their professional needs. There are a number of alternative techniques, not discussed in the chapter that I can use for sharing the findings of my research. Nearly all this techniques are simply the adaptations of the other forms of professional communications, which have made use of the technology. I use of YOU-TUBE as a social site, where I will update all my new and current action research and my findings and other professionals in the same field can see. I will also come up with a website and create some links where all the other practitioners in the same line of profession, globally, can meet and share the newly identified ideas. Others will include

Why Public Relations Professionals Should Use Facebook Essay

Why Public Relations Professionals Should Use Facebook - Essay Example Public relations professionals’ use of social media can have a direct impact on their personal and professional stock of social capital. Social media are not a substitute for face-to-face interaction implying that they are a compliment. Through social media, public relations professionals may develop personal relationships that they can utilize to provide benefits for their employers. Additionally, they may build public relationships between the organization they represent and those with whom they communicate (Duhà ©, 2007). Massachusetts-based writer Paul Gillian, author of the new influencers’; A Marketer’s Guide to the New Social Media, said, â€Å"...public relations professionals don’t have a choice. The average age of an evening news viewer now is 60, and there’s a segment of the population you have to reach that does not use those channels. But it (social media) gives the PR professional a greater chance of success because you are not dealing with the all-or-nothing proposition that was mainstream media† (Breakenridge & Solis, 2009). This clearly demonstrates how it is imperative that the PR profession should use social media in order to meet a wider population of their target group. Additionally, to PR Professionals, social media and networks have the advantage that they act as forms of proactive outbound customer service with a twist of social marketing. These networks engage customers on their turf, using their channels of communication, to help customers and potential customers solve problems and find information, or simply to engage them invaluable dialogue.   

The Lemon Tree Dilemma Essay Example for Free

The Lemon Tree Dilemma Essay I have completed a full investigation of your organization, The Lemon Tree, regarding issues that have arisen which have caused dissonance with the equal employment opportunity laws. To begin with, there have been specific incidents that have been properly documented that have clearly violated the Title VII laws of the Civil Rights Act of 1964. Two of your managers from different departments of your corporation have infringed upon certain rights of the Title VII Civil Rights Act. To begin with, an infringement of the harassment policy under Title VII was violated by the heads of two distinct research departments. Firstly, it has been noted that the manager, Paul Peel, had harassed the employee, Peter Dragon, regarding the issue of drug use. During my investigation, I had come to realize that Mr. Peter Dragon did have past occurrences of drug use that your company had discovered via drug testing. However, I have also took into consideration that he had passed the majority of the drug tests and the ones in which he failed on were due to traces of various chemicals that Mr. Dragon was exposed to during his daily work tasks. Moreover, I have also considered the fact that your company had financially sponsored Mr. Dragon to spend time in a drug rehabilitation center to cure him of his drug addiction. Furthermore, the doctor in charge of Mr. Dragon at the rehabilitation center had advised that he had been fully cured from his addiction.

The Public Accounting Firm Accounting Essay

The Public Accounting Firm Accounting Essay As an external auditor is required to be independent of the company when perform auditing services. If an auditor being to perform internal audit and management consulting services for the same company which they provided auditing services, there will have some issues arise. The issues included whether the auditor can be independent in mind and in appearance when providing such services. In US, there is prohibited the public accounting firm to provide non-audit services to an audit client. The arguments for the auditor should be allowed to perform these services for the same client is the auditor can work more efficiency by conduct both external and internal auditing services. They can reduce the time of work by eliminating overlapping work. Auditors will discover inefficiencies and other weaknesses while performing auditing service. When they discover such weaknesses, they can use the knowledge and expertise to provide the consulting services to management to improve such weaknesses. Besides that, by providing other services to same client, the company can save the time and money that would spend to obtain these services from another firm. The arguments for auditors should not be allowed to perform non-audit services for their audit client is they may not act independently in performing the external auditing services. The incentives of performing consulting and internal audit services will affect the judgment of the external audit. As we know internal audit services are best performed by the people who understand the culture and the operation of the company. Internal auditors are an important part of the corporate governance and should not be replaced by external auditor act as an internal auditor. A company will get more benefits from many different viewpoints. Therefore, company should obtain different entities to act as consultant and internal auditor to get multiple viewpoints. Explain how rules-based accounting standards differ from principles-based standards. How might fundamentally changing accounting standards from bright-line rules to principle-based standards help prevent another Enron-like fiasco in the future? Some argue that the trend toward adoption of international accounting standards represents a move toward more principles-based standards. Are there dangers in removing bright-line rules? What difficulties might be associated with such a change? Rules-based accounting standard are specific and detailed rules that must be followed when preparing companys financial statements. Principles-based standard is the general accepted accounting principles (GAAP) which used as a conceptual basis for accountants. It is general guidelines that describe the way classes of transactions should be reflected in general term. Principles-based may prevent another Enron issues by requiring accountants to make their professional judgments on the spirit of the law instead of just regarding technical compliance with the rules. In this case, for example, Enrons SPE, the manager may have succeeded in pressuring auditors to accept the deceptive financial reporting by pointing to the bright-line standard. However, the principles-based standard would require auditors to evaluate the situation of the company as a whole in order to determine whether the company did not have significant exposure in relation to the unconsolidated SPE. The dangers in removing the bright-line rule is in some situation will involve human judgment and discretion. Auditors may rationalize aggressive financial decisions. They will defend themselves when questioned by asseverate that the accounting standard did not prohibit their action. Enron and Andersen suffered severe consequences because of their perceived lack of integrity and damaged reputations. In fact, some people believe the fall of Enron occurred because of a form of run on the bank. Some argue that Andersen experienced a similar run on the bank as many top clients quickly dropped the firm in the wake of Enrons collapse. Is the run on the bank analogy valid for both firms? Why or why not? The run on the bank analogy is valid for both firms. Both of the firms are loss of confidence and credibility of investors and clients. Enron can avoid the bankruptcy if its customers willing to continue to use its services. The debt and obligations of the company are large but it also had large profit. The customers were not willing to use its services when Enron loss its credibility. Besides that, Andersen also can survive if Enron issue had been isolated. Andersen was a large and multinational firm. If it just loss of one client, Enron, it would not go to the end of the firm. However, once the Enron issue occurred, the clients of Andersen were loss of confidence in the firms credibility. As the result, many clients of Andersen had fired the firm as an external auditor of their company. Coopers Lybrand was sued under both federal statutory and state common law. The judge ruled that under Pennsylvania law the plaintiffs were not primary beneficiaries. Pennsylvania follows the legal precedent inherent in the Ultramares Case. (a) In jurisdictions following the Ultramares doctrine, under what conditions can auditors be held liable under common law to third parties who are not primary beneficiaries? (b) How do jurisdictions that follow the legal precedent inherent in the Rusch Factors case differ from jurisdictions following Ultramares? According to Ultramares cases, only the third parties who are primary beneficiaries can sue for ordinary negligence successfully. However, the third party who did not primary beneficiaries and did not have privity of contract also can successfully sue for gross negligence, recklessness and fraud. In this case, the creditors of Phar-Mor were not considered as primary beneficiaries. Therefore the creditors of Phar-Mor were needed to prove there had recklessness or fraud. Besides that, U.S. federal securities laws had required that recklessness needed be prove by a preponderance of the evidence, the Pennsylvania state common law had required prove by a clear and persuasive standard. According to Rusch Factors case, it had been broadened the Ultramares doctrine by allowed recovery by third party who are considered as foreseen users. A foreseen user is the limited class of users who the auditors were aware the user has the intention to rely on the financial statements. For example, the bank who lend loan to company will be a foreseen user. Coopers was also sued under the Securities Exchange Act of 1934. The burden of proof is not the same under the Securities Acts of 1933 and 1934. Identify the important differences and discuss the primary objective behind the differences in the laws (1933 and 1934) as they relate to auditor liability? For the case under the Securities Acts of 1933, the plaintiff have to prove that the audited financial statements were consisted material misstatement which caused the plaintiff suffered a loss. If the auditor faces an unusual burden of proof, auditor must demonstrate as a defense. The defenses are about the auditor had been conducted an adequate audit and the loss of plaintiff was caused by another reasons which other than the misleading financial statements. Under Securities Acts of 1934, the plaintiff must prove the reliance on financial statements where the financial statement consist material misstatement which caused in a loss. The Securities Acts 1933 had exposes the auditor to more litigation risk than the Securities Acts 1934. This change is to protect the buyers of new securities. In this case, even though neither Phar-Mors management, the plaintiffs attorneys, nor anyone else who associated with the case ever alleged the auditors knowingly participated in the fraud, a jury had found that Cooper liable under fraud claim. The important key of this fraud charge is the plaintiffs had been alleged that Cooper made representations which recklessly without regard to whether they were true or false. This had enabled plaintiffs to sue the auditors in term of fraud.

Ignorance Kills :: essays research papers

Any place I go, I know I will never find two skateboards that are the same. Each and every component of the skateboard makes a difference in the board’s movement. Every deck, truck, and wheel is interchangeable so there is almost an endless amount of combinations. A number of things can go wrong when riding; a person will never know when one of the components will malfunction. I was riding along one day, and like a cat pouncing on a mouse, it hits me and I suddenly realize that I am going to feel some pain. One of my wheels came off, I jerked, flew through the air, then landed on the street, all because the only day I took the time to check my wheels was the day I received the board. I can remember the first time I learned how to check and fix a skateboard. I learned from one of my good friend named James. He came to my house and we skated around for a little while. One of my wheels made a funny noise, and James said, "I think there is something wrong with your skateboard." We went into the garage and sat next to the washer and dryer. He then put the skateboard downside up, and started to examine the skateboard. He first looked at the deck to see if there was something wrong that could be making the noise. James studied the grip tape, looked at the tail and the nose, then the wood itself to see if it had been cracked or split. He then began talking to me about the trucks and their purpose; I studied and observed the hunks of metal. James then began to study the bearings and noticed that the bearings were extremely dirty. This was the cause of the noise. He told me that the bearings had to be clean. Too much friction was causing the noise. So James reached in his bag of tools, and got his mini monkey wrench and started to take off the nut that was holding the wheel to the truck. He was very precise, like a surgeon in heart surgery. With great ease he slipped off the wheel from the kingpin and placed it gentle on the floor. Once again James reached in his bag, grabbed a rag, and a special metal lubricate called Speedy Grease. Pop went the bearing as it came out of the wheel, I picked it up from the floor, pondered, and said, " hmmmm, to think that this little piece of machinery can actually effect the way the board operates, that this little piece is so important

Technological advances in society :: essays papers

Technological advances in society Technology enables students and teachers to have a fast and easy way to acquire unlimited access to tons of information. With all of the useful technologies, the curriculum is bound to change in endless ways, creating more opportunity for learning. It is very hard not to realize that technology has overpowered education in many ways. â€Å"Technology integration is similar to a tidal wave, growing silently in strength, then falling with an unstoppable roar upon those who paid no attention or showed little interest† (Guhlin, 40). Nowadays, computers are almost considered a necessity in the classroom, and are the main component of technology integration. Computers are being used in more numerous ways, besides only being used for basic word processing. With a simple computer, copious availabilities of technologies can be used in the classroom. â€Å"The one thing that is so great about the computer is that it does give a lot of instruction--and you don't need to have hearing to take advantage of it† (Anderson, 12). It’s amazing how one simple screen can provide everlasting opportunity for learning. One of the most widely used technologies is the Internet, or also known as the World Wide Web. â€Å"In August 1981 about 200 computers hosted Web servers. By July 1998 there were over 36 million Web servers, that are hosts to approximately 150 million people† (Strauss). The Internet proves to be very beneficial to education, since students have unlimited access to millions of websites with tons of information. There are only so many newspapers, journals and magazines that you can find in libraries or subscribe to. Therefore, the Internet offers an unlimited pile of information that students can always have. Moreover, students are enriched with the most current information in any subject, along with regular updates. Students are able to use the Internet anytime of day, as long as they have a computer at hand. The research process will not have to end when the school day is over (Wissick, 82). Along with using the World Wide Web for researching purposes, e-mail has become a very commonly used feature. Students and teachers can communicate outside of the classroom any time of day. In addition, this also opens up the idea of an online community center.

Air France-KLM Business Model Essay

A full service network carrier’s business model is typically based upon the operations of a hub-and-spoke route network (Vespermann & Holztrattner 2010). Air France-KLM group currently operates the largest network between Europe and the rest of the world. The network is coordinated around the two intercontinental hubs of Roissy-Charles de Gaulle and Amsterdam-Schiphol airports. These two hubs are organised in waves known as banks, combine connecting with point-to-point traffic. Air France-KLM group has a fleet of 573 aircraft which serves 253 destinations in 105 countries worldwide. Created by the merger of Air France and KLM in 2004, the Air France-KLM Group focuses its activities in 3 main areas: passenger, cargo and aeronautical maintenance. The passenger business is Air France-KLM’s main activity, contributing some 80% of the Group’s revenues. As a FSNC, the Group offers all type of route network including short, medium and long-haul. In which, the short and medium-haul network is a cornerstone of the Group’s development as its profitability has seen a significant deterioration since the 2009 crisis. Therefore, Air France-KLM is now offering new services to Business and Premium Economy customers together with new catering. Passengers now have access to catering inspired by the service on long-haul flights. Air France and KLM also continue to improve their levels of in-flight service. The Economy class will be innovated and upgraded with new in-flight entertainment systems. While the Business class offers its passengers a high standard of comfort and greater privacy with a redesigned World Business Class cabin including new seats which convert into fully flat beds, a choice of meal tray and time of meal service based on their individual needs. To facilitate and improve the airport experience for customers, Air France and KLM are developing the use of new technologies to enable boarding autonomy and streamlin e the baggage drop-off process. In June 2012, the two airlines decided to enhance their program for their frequent flyer customers by offering more reward ticket seat availability on the Air France and KLM European network and increasing the opportunities to earn miles. The Group is also one of the founding members of SkyTeam, which enables it to extend and consolidate its reach across 187 countries. The cargo business is the second of the Group’s activities, representing some 11% of the total revenues. Air France-KLM has a market share of 29.6% in 2012 amongst the Association of European Airlines (AEA) and 6.6% at global  level. During the financial year, the Group transported more than 1.4 million tons of cargo of which 66% in the passenger aircraft and 33 % in the dedicated cargo fleet, to a network of 251 destinations. In 2012, the new commercial strategy was deployed worldwide to improve efficiency and adapt to market conditions, and satisfy customers through more effective contractual conditions, adjusted customer segmentation, the implementation of a stronger key account team aligned with the organization of customers and the rationalization and simplification of the product portfolio. The acquisition of a 25% equity interest in Alit alia enables the Group to step up cooperation with the Italian airline and reinforce its presence in the Italian market, the fourth largest in Europe. Aircraft maintenance is the Air France-KLM Group’s third business. This activity generates more than one billion euros of revenue with third-party customers. Aircraft Maintenance is an attractive market despite the growing constraints which was led by the economic crisis, continued with the reduction in flight schedules, route closures and the early retirement of the oldest aircraft. Also aircraft, engine and equipment manufacturers are developing their after-sales services on this market by offering clients increasingly-integrated maintenance solutions. AFI KLM E&M is well known as the number two global player in the multi-product MRO area by total revenues. AFI KLM E&M’s primary task is to guarantee the airworthiness of the Group’s fleet and oversee regulatory compliance. With 75-year-plus track record, AFI KLM E&M has the large-scale human, technical and financial resources it needs to carry out the job in terms of maintaining the group’s fleets, and of being a flagship player in the global marketplace. Air France-KLM group h as one of the largest fleets in Europe with 605 aircraft, in which 573 were operational, the detail is as shown below: At December 31, 2012, 40% of the total Group fleet was fully owned, 22% under finance lease, and 38% under operating lease. The Air France-KLM Group’s pro-active fleet aimed at ensuring a fleet scaled in line with traffic growth and achieving technical consistency, while reducing its environmental impact. Source: Air France-KLM References: Vespermann, J & Holztrattner, S 2010, ‘The air transport system’, in A Wald, C Fay & R Gleich (eds), Introduction to aviation management, LIT Verlag, Mà ¼nster, Germany. 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