Origin of the Roman Satire Genre

Roman literature began as an imitation of the Greek literary forms, from the epic stories of Greek heroes and tragedy to the poem known as an epigram. It was only in a satire that the Romans could claim originality since the Greeks never split satire off into its own genre. Satire, as invented by the Romans, had a tendency from the beginning towards social criticism which we still associate with satire. But the defining characteristic of Roman satire was that it was a medley, as a modern revue. Menippean Satire The Romans produced two types of satire. Menippean satire was frequently a parody, blending prose and verse. The first use of this was the Syrian Cynic philosopher Menippus of Gadara (fl. 290 B.C.). Varro (116-27 B.C.) brought it into Latin. The Apocolocyntosis (Pumpkinification of Claudius), attributed to Seneca, a parody of the deification of the drooling emperor, is the only extant Menippean satire. We also have large segments of the Epicurean satire/novel, Satyricon, by Petronius. Verse Satire The other and more important type of satire was the verse satire. Satire unqualified by Menippean usually refers to the verse satire. It was written in dactylic hexameter meter, like epics. Its stately meter partly accounts for its relatively high place in the hierarchy of poetry quoted at the beginning. Founder of the Genre of Satire Although there were earlier Latin writers instrumental in developing the genre of satire, the official founder of this Roman genre is Lucilius, of whom we have only fragments. Horace, Persius, and Juvenal followed, leaving us many complete satires about the life, vice, and moral decay they saw around them. Antecedents of Satire Attacking the foolish, a component of ancient or modern satire, is found in Athenian Old Comedy whose sole extant representative is Aristophanes. The Romans borrowed from him and other than extant Greek writers of comedy, Cratinus, and Eupolus, according to Horace. The Latin satirists also borrowed attention-grabbing techniques from Cynic and Skeptic preachers whose extemporaneous sermons, called diatribes, could be embellished with anecdotes, character sketches, fables, obscene jokes, parodies of serious poetry, and other elements also found in Roman satire.

The Modern Language Association s Guidelines - 1634 Words

Atomic Bomb Research Paper Following the Modern Language Association s Guidelines Hamza Abidi South Brunswick High School Throughout World War II, problems that were faced by each country revolved around the idea of making the right decision. To attempt at making the right decisions, treaties were made between two or more countries that listed certain terms and conditions. However, when these treaties were violated, it made the situations between countries even worse than they already were. Almost every country in the world was involved in World War II, which displayed that the world powers contributed to the impact of the other countries with their decisions. The same choices deciding to help free countries from the†¦show more content†¦The Japanese were in complete and utter shock after the bombing in Hiroshima. It showed the strength and power of the United States in their efforts to end the war and it went perfectly. The way the bomb instilled fear into the Japanese and forced them to surrender was successfully executed in the endeavor that ceased the brutal warfare. Additionally, the Japanese people were affected greatly by the bomb in great numbers of casualties. Historians depicting the bombing see these casualties as a prime reason to surrender, however in Professor Tsuyoshi Hasegawa’s article he diminishes this argument. Even though the number of casualties were very large, â€Å"the number of victims and profound damage that the atomic bombs inflicted on the citizens of Hiroshima and Nagasaki, which the American policymakers had hoped would have a decisive influence on the Japanese government, were not among the top considerations of the Japanese ruling elite†(Hasegawa). The United States believed that the extermination of millions of Japanese people would affect them in their decision to back out of the war. However, the exact opposite of what America thought would happen unfolded. This meant that there must have been another reason why they surrendered and forces historians to infer that the bombs caused other issues such as a crippling economy. In short, the overall effect of the atomic bomb was the same but it still did not explain to the public whether or not

Consumer Pressure for Corporate Accountability †MyAssignmenthelp

Question: Discuss about the Consumer Pressure for Corporate Accountability. Answer: Introduction In this report, the details about the two companies along with their industries and countries of operation are described. Moreover, social performance issues of these two companies are also illustrated in this business report. The differences of these companies based on the range of social, environmental and economic issues is also highlighted in terms of style, content and presentation of the social reports, strengths and weaknesses of the approaches the report is presented and range of issues that in the report is also focused. Furthermore, the differences between these companies are also described followed by assessment of the quality of social accounting approach according to Zadek et al.s (1997) criteria. In addition to that, the mission statement, values, business principles of these two industries are critically analyzed by aligning the approaches to social responsibility and sustainability. Lastly, a group reflection about the social reporting of the two companies is provided that identifies the key points of agreement and disagreement with other group member. Nike was established in the year 1964 headquartered in The United States. Alike their actual business objectives, Nike in Australia, also liable for design, development, manufacturing, and worldwide marketing of the sports footwear. In the year 2016, the total revenue of Nike Australia Pty Ltd was $463,398,000 (Nike, 2017). They have employed 379 employees in Australia and ranked number 801 out of the top 2000 companies in Australia (Nike, 2017). On the other hand, Samsung was found in 1938 with the purpose of delivering premium quality technology through their digital devices. Samsung Electronics Australia Pty Ltd has attained the total revenue of $2,495,303,000 inclusive of other revenues (Samsung, 2017). The concerned organization had 332 employees in Australia and ranked number 147 out of the top 2000 companies in Australia (Samsung, 2017). It can be said that both the industry are leading in their own industry and both companies are serving in more than 100 countries across the world. Samsung has around 30 subsidiaries; while Nike has only 8 subsidiaries (Iannuzzi, 2017). These two leading companies follow corporate social responsibility and publish them to represent their efficiency of their business. These companies have taken all possible steps to perform their business procedure in such a way that all the environmental and business ethics can be maintained. Considering their selection of the raw materials to the business procedures through which the raw materials are processed to the final products are done in such a way that planet earth or any mankind does not get affected. Comparing Nike and Samsung based on range of social, environmental and economic issues The sustainability report of Nike and Samsung represent their business activity that follows all the business ethics. Moreover, in case of both the companies use their principles for highlighting their commitments towards effective corporate social responsibility. However, comparing these two companies seems to be unfair as they have different business operation but they are proceeding with the same aim that is to les affect the planet earth. Nike in their sustainability report mentions that they have addressed climate-related issues through the concept of low-carbon growth economy. Nike in their also mentions that they have reduced absolute CO2e emissions. The below is the chart given in the Nikes report stating that if they will a mind-set of "business-as-usual, the rate of emission could increase. Nikes report also highlighted their initiative for setting a vision for a low-carbon, closed-loop future, where small amount of resource are used to formulate new products and recycle those product for emitting less carbon in the environment. Explaining Differences: Nike and Samsung Nike and Samsung both are leaders in their market. Nike is related to the manufacturing of the sports accessories like footwear and apparels; while, Samsung is liable for the formulation of the electronic gadgets. Managing sustainability is more important for Samsung compared to Nike as the former organization is liable for manufacturing electronic goods that should emit less heat that is the major reason of global warming. However, Nike should also control their waste management system. In the Nikes report it is only stated that they have taken appropriate steps for defining their water efficiency, carbon emissions and details about sourcing, products and waste. The report also highlighted the negative aspect that is during this period there was 20% lack of estimated goals and the reason is inbound logistics challenges. Rating the sustainable methods for the production of the Nikes apparels and footwear in gold, silver and bronze, 86% of Nikes contract factories are rated bronze, 98% of the footwear scored silver and more than 80% of the new apparel scored bronze on their product sustainability indices (Nike, 2017). The Nike Inc. value chain footprint for the year 2015 represents the environmental impact at each value chain stage: Comparing the sustainability report of Samsung, the report first show their sustainability framework that clearly mentioned they adhere both economic as well as social value. Samsung has faced many issues due to which they have taken the initiative for recognizing risks and opportunities of sustainability management, aligning the social responsibility issue with their business aims and objectives. Samsung represents the data that they not only value the sustainability of the business approach but also develop strategies for the development of the mankind for enhancing the CSR activities. These activities are- gender equality and women empowerment, reducing inequalities among countries, protecting ecosystem, and reserving biodiversity and revitalize global partnership for sustainable development. Another important aspects of the Samsungs sustainability report that it contains much information that should be present in the annual report like- organizational structure, roles of every de partment, details about new products and related sales from those products. However, in sustainability report for the year 2017, these value are highlighted in the starting few pages of the report. Thus, it can be said that they overcome their past issue of mentioning irreverent discussion in their sustainability report. Quality of Reporting: Social Accounting based on Zadek et al.s (1997) criteria at Nike and Samsung There are eight principles of quality under Zadek et al.s (1997) criteria that is described in this section for Nike and Samsung. These eight principles are inclusivity, comparability, completeness, evolution, management policies and system, disclosure, external verification and continuous improvement. The major aim of this concept is to evaluate whether or not a company is auditing and reporting appropriately along with the proper identification of business pressure and controversies, stakeholder risk and transparency in the business procedures. In context of inclusivity, Samsung identifies the set of stakeholders that are liable to implement the sustainable approach in their business procedures. Details about Board of Directors (BOD) composition along with BOD Qualifications and operations are defined in the report. Risk management in case of protecting the business approach is also identified. On the other hand, Nike only focuses on the sustainable innovation approaches and not on the people, who are responsible to implement the same. In terms of comparability, it can be said that Nikes sustainability report is better than Samsung as the data is only discussed on sustainable approaches and not on other business process like organizational structure and details of innovative products. However, information about sustainable business approaches is clearly mentioned in the report. Moreover, in context of the evolution, Nike identifies low-carbon growth economy and set their aim and values to enhance the technology and the manufacturing process. They have also report their achievements on role of workforce, role of technology and strategic partnership. On the other hand Samsung defines their key stakeholders, risk councilors, materiality analysis that furthermore refers to the material issue facing by the organization. In terms of management policies and system, Samsung include human rights policies in cooperation with BSR (Business for Social Responsibility), labor practices and human rights, workplace health and safety policies, privacy and data security policies, waste and hazardous materials management policies, water and wastewater management and green product policy. On the other hand, Nike has identified carbon and energy performance policies, tax policies, intellectual property policies and climate and energy policies. Additionally, in aspect of disclosure, Nike provides details of their performance and disclosure statement and committee. The details are mostly related to their sustainable activity; whereas, Samsung, focused more on disclosing financial data compared to disclosure of challenges related to the business ethics. Both the organization provides general standard disclosures from the GRI sustainability reporting guidelines. Nike whereas focuses only on major points and numerical data, Samsung present descriptive discussion that is hard for reader to follow. On the other hand, if external verification is considered, the data seemed to be less verified. In case of Samsung, the comparison is present that the total carbon emission is reduced by 49% in the year 2016 compared to 2008. In this case, the serial breakdown for every years usage of carbon emission is not given. Nike has represented every statistical data related to the sustainability approaches along with the CSR activities like including diverse workforce. This help viewers to understand the context of the report effectively. In comparison with Nike, Samsungs sustainability repots lacks all these graphical representation and the company additionally undertakes CSR activity. Lastly, in terms of continuous improvement, both companies have acknowledged long lasting commitment with sustainable business practices. Nike and Samsung Company Values The core strategic aim for Nike is minimizing the environmental footprint, transforming manufacturing and unleashing human potential. Nike also define target for all these three business core values. Nike targeted their products, selection of material, carbon and energy, water and waste management for minimizing the environmental footprint. Target for manufacturing transformation are manufacturing process and labor; while, target for unleashing of human potential are employees and community impact. Nike also aims to increase the sustainability performance to 81% by 2020 compared to 28% that was in the year 2015 (Nike, 2017). The Samsung in terms of their green management has the vision of creating sustainable future by providing a green experience. Moreover, the concerned organization also aims to innovate green products and technologies that consume less power for activation. Aims and objectives are also formulated for customer value enhancement, business transparency, eco-friendly and safe workplace, supply chain and corporate citizenship. We have the group meeting for three days to identify which organization between Nike and Samsung is more sustainable. In the first day, our main topic of discussion is the carbon emission and footprint. The discussion highlighted the fact that Nike throughout the report represents the statistical data to show that they are continuously improving in reducing the carbon footprint for a sustainable earth. On the other hand, Samsung only shows that they have carbon labeling certification and achieved many awards but do not present any statistics so that their improvements can be measured. In the second meeting, we are focusing on the disclosure of the data and found that Nike in this aspect also get maximum preference than Samsung. Nike disclosed all their approach along with their aims and commitment to business ethics. Moreover, Nike also discloses their safety aspect in the workplace and Standard Disclosures from the GRI Sustainability Reporting Guidelines. On the other hand, Samsung only use descriptive methods and there is less number of statistical data available. They have focused more on the financial gains and products that they newly innovate. Thus in this case also Nike gets more preferences form the group member. The third meeting is done concerning the attractive things that the members found in both of the sustainability report. One of the team members likes the graphical interpretation of the sustainability factors as it is easy to understand their approach towards saving the earth. Another member highlights the aim, objectives, future plans for sustainable movements related with their products. On the other hand, one member illustrate the preference towards Samsung by stating that they have huge CSR program and they have represented the Eco-Design Process that shows their initiative for saving energy and carbon emission. However, at last, all the members of the team agreed on the fact that electronic products somehow contributes in global warming even if recycling process is conducted but Nikes business process is related to water, raw fabrics and shoe material, where there is no participation of carbon emission. Thus, the group discussion also stated that though Samsung has a huge target market than Nike, the later organization is more sustainable than Samsung. Conclusion This assessment is regarding the comparison of the sustainability report of two different companies. Nike and Samsung are the two organizations that are taken into consideration. In case of Samsung, lack of clarity around the information regarding sustainability approaches is witnessed but the details of CSR activity are clearly defined. In case of Nike, the entire report is focused on the sustainability approaches and it has been shown pictorially that help first time viewers to better understand their achievements. Problem related to the business process is also mentioned along with their measures to overcome it. Details concerning stakeholder management, roles and responsibility are also mentioned in both the reports. Reference List Dauvergne, P. Lister, J. (2013). Eco-business: A big-brand takeover of sustainability. MIT Press. De Brucker, K., Macharis, C., Verbeke, A. (2013). Multi-criteria analysis and the resolution of sustainable development dilemmas: A stakeholder management approach. European journal of operational research, 224(1), 122-131. Henderson, R., Gulati, R. and Tushman, M. eds., 2015. Leading sustainable change: An organizational perspective. OUP Oxford. Holloway, J. (2016). What stakeholder management should learn from sales and marketing. Further Advances in Project Management: Guided Exploration in Unfamiliar Landscapes, 236. Iannuzzi, A. (2017). Greener products: The making and marketing of sustainable brands. CRC Press. Kashmanian, R. M., Moore, J. R. (2014). Building greater sustainability in supply chains. Environmental Quality Management, 23(4), 13-37. Lee, K.H. Vachon, S. (2016). Business Value and Sustainability. Palgrave Macmillan UK. Lee, K.H. Vachon, S. (2016). Integrated Supply Network and Business Sustainability. In Business Value and Sustainability (pp. 59-93). Palgrave Macmillan UK. Muller, A. (2014). Corporate social responsibility. Wiley Encyclopedia of Management. Nike. (2017). Sustainable Innovation. [online] Available at: https://about.nike.com/pages/sustainable-innovation [Accessed 31 Aug. 2017]. Samsung. (2017). SAMSUNG. [online] Available at: https://www.samsung.com/us/aboutsamsung/sustainability/sustainabilityreports/ [Accessed 31 Aug. 2017]. Samuelson, P. A., Anderson, H. C. (2014). corporate social responsibility. Morality and the Market (Routledge Revivals): Consumer Pressure for Corporate Accountability, 43. Steenkamp, J. B. (2017). Corporate Social Responsibility. In Global Brand Strategy (pp. 209-238). Palgrave Macmillan UK. Suliman, A. M., Al-Khatib, H. T., Thomas, S. E. (2016). Corporate Social Responsibility. Corporate Social Performance: Reflecting on the Past and Investing in the Future, 15. Tai, F. M., Chuang, S. H. (2014). Corporate social responsibility. Ibusiness, 6(03), 117. Ziegler, J. Gerhartz, S. (2016). Sustainable Supply Chains-How do companies integrate sustainability into their supply chains?.

Introduction to Data Science Cookies Ltd Bakery

Question: Discuss about theIntroduction to Data Sciencefor Cookies Ltd Bakery. Answer: Introduction Cookies Ltd bakery has been selling its whole range of enticing cookies since years. The sales all around have been productive and now it is time to grow digitally. The company runs its business through local transaction management system. With the advent of technology now one can present themselves and their product anywhere and anytime. The report comprise of the two prior requirements of the company that is being Consumer-centric and Data-driven. It will focus and highlight the technologies that will help the company to expand and achieve high sales and productivity maintaining the quality. This report has been divided into three parts Storage and data collection system Data in Action Business continuity plan during IT disaster The age of digitization has taken the business to great heights. Each and every company whether executing business online or not, today requires an online presence. This presence allows holding on to consumers and enlarge mass of potential customers. Being online helps one to showcase their products and thus making it easier for the company to become a brand. This also provides a gateway for the customer to be connected with their favorite product or brand by rating and reviewing the product. This kind of medium influences a large mass with varied customer of diversified demography. Along with that new and trending Information and Communication technologies should not be forgotten. Today we have many such systems to help the business flow fast and accurate. Cookies Limited likewise requires a strategic plan to keep a track of customers needs, demands and feedback in accordance with the data collected from the customer itself. Following strategies and business model can be implemented to achieve the desired outcomes. Data Collection Storage System Data can be defined as any set of information or facts gathered from different channels of sources for analysis or referencing (Stanton 2013). Data collection is a way of collecting or gathering facts on some targeted variables done in a systematic fashion. These data need to be analyzed, managed, calculated and keep a track of it (Stanton 2013). Tracking the data let the company plan and manages future models for the growth of the company (Shmueli, Patel and Bruce 2016). Data collection basically is done to secure the evidence and then analyze it later to answer those questions that have been raised. Cookies Limited requires maintaining the data related to its inventory, transactions, sales and product details. Inventory Data for all the raw products purchased needs to be stored so to keep a track on the investments and the budget. Transaction It will include all the monetary deals taking place related to buying of raw products, selling of the products made, investments on buying new and more advanced machineries, packaging and payments made to the employees. Sales Under this only the data related to pure sales of the company is maintained. The productivity and the gain incurred in the sales in a particular time. These data capture evidence and calculate the growth of the company in the recent past. Product Details This will consist of all information related to the products being served by the company along with their extent of sale. It will help in re-designing the product list in accordance to the present demand. Storage System A storage system can be mentioned as a system which stores, updates and allow user to access data to resent or calculate any issue. The storage of these data is very important for the company which would be advantageous if all is stored at one single place. This can resolve many issues of storing, accessing and managing data. This process can be accomplished with help of a proficient database system. A Database system will allow the managing authorities to conveniently store and update their data collection (Coronel and Morris 2016). To implement, this will require appointing a Database Administrator who will manage the entire task related to it. This system comes for free (Oracle database) and does not require any nominal charges. Alongside this also provides the facility of cloud computing which allows authorities to access manage and alter data anywhere, anytime through any devices (Grasselt 2016). Carrying out these implementations will lower the investment budget, increase the productivity, make computing faster and help the Cookies Limited to prosper (Bester et al. 2016). Data in Action Consumer-centric product design determines the marketing and sales of a specific label, bracket or the monetary portfolio of products. Such design provides liberty to the company to target appropriate consumer to enhance the profits. Furthermore, it assists company in determining suitable strategies for acquisition of suitable customers by understanding customer demand and service based requirements. Besides this, it helps in long-term value additions by differentiating a product from the race and decrement in the production time to maximize profit. Production and marketing of such produce must be customer oriented and is be induced by appropriate statistics on the requirement by the customer (Chang 2016). Customer centric business requires consumer pivot direction, cognizance of the target consumer, detailed analysis on the existing and future relationship, strengthening the front line, increased profits, and appropriate feedback to key stakeholders. Customer Relationship Management (CRM) Customer Relationship Management (CRM) software can prove to be a best implementation to get the business customer centric. To elaborate we can say, it is software which works on enormous amount of data where it solely uses it artificial intelligence to list down or separate the needs and requirements of different people differently. This sets appropriate policies, procedures and guidelines for synergy between the producers and consumers, and amplification in overall experience of customer (Khodkarami and Chan 2014). It gives the company and its people a 360 view of every customer and then allows to use these data to heighten the experience of the customer. This can push the business to a different level. It can help Cookies limited in the following ways: Providing a Complete View CRM software works as a perfect tool which functions smartly to identify the customers need and the history of the positive customer. It is like a survey made internally for a better understanding of the customer interaction. Here one can reference to the last customer interactions. This works much faster and in a smooth manner. Marketing Automation This is another highlighting feature which makes the CRM efficient in providing customer centric business. It provides all from email designing to automation. It sends registered user or customers electronically generated mails with new and upcoming products feedback forms and other such details to make customer relationship better. In this way business can be empowered in more lot sense. Sales Pipeline It is one of the general advantages of the CRM software to track and identify the sales pipeline. Visibility of the sales pipeline is very essential as it allow to insight in forecasting in an enhanced way. Once the precept about insights are clear on can have a far more beneficial conversation or rather interaction with the prospects. Intelligent Recommendation System Recommendation system is an extension of information filtering system which works more deeply with the allied properties of an artificial intelligence. It determines the proclivity and ranking the customer must provide as a feedback to the service or product provided (Robillard et al. 2014). In general it provides a company with likes or dislikes of customers and works as a filtering system. It automatically learns from the customers previous behaviors and action, thus forming a list of recommendation for their next interactions. Based on filtering type recommendation system are of two kinds: Content Based: Such technique compares content to consumer attributes. Comparison is done on the basis of detailed prognosis on the existing information on consumer demand and sales (Adomavicius and Tuzhilin 2015). Furthermore, it does not undertake consumer perspective for the decision making. Collaborative Filtering: It is a primary technique which advocates products after the detailed analysis on the need and requirement of the consumer. Furthermore, it uses consumer perspective for the decision making (Hedge and Shetty 2015). On the basis of the ratings and reviews provided the collaborative filtering generates recommendation any of the three below given ways: Item-based: recommendations that are categorized in consonance with similar items. User-based: Users having familiar characteristics and interests are used to derive the recommendations. Slope-one: This is a fast method which uses previous rating of the items to create a recommendation lists. Business Continuity Plan Business Continuity undertakes procedural designing and composition that allows an organization to continue operations in power outage and other disasters. The three core dimensions of business continuity are resilience, recovery and contingency (Cook 2015). Disasters must never affect functioning and framework of the business (Snedaker 2013). Further, a business must immediately recover from the critical situation and must be willingly available to front an unfavorable condition. Continual survival of online business can be implemented with the help of Information Technology Disaster Recovery Plan. This provides an organized approach to unwanted and unfavorable threats to hardware, web, software and system (Whitman, Mattord and Green 2013). Undertaking business impact analysis (BIA): This provides insights on information technology systems and constituents in order to locate and prioritize critical areas. The system which the company installs will keep them ahead with planning as the data analysis will be provided to them and they can plan their impact and solutions beforehand. Genesis of preventive measures: This determines different measures to be taken to decrease or overcome the detrimental effects. Data backup creation can be a major step to fail the effect of power outage or disaster (Whitman, Mattord and Green 2013). Here vendor supported recovery strategy will efficiently help the company to be ready for any disaster as the data has been backed up on someplace else thus saving the data from any kind of mishap. Evaluation and modification of restoring methods: This step provides analysis on strategies required for recovery after the disaster. Formation of Information technology emergency plan: Although if company lands up also in any trouble these steps provide policies, procedures and strategies for restoration after a power outage or other disaster (Cook 2015). Hence Cookies Limited requires framing on certain reconstruction plans and policies which will help it in disaster recovery. Experimentation, tutelage and implementation of procedures: This step determines the loopholes in the existing plan and also provides further training required for the efficacious activation. Continuance of new plan: This step provides an updated plan with fewer loopholes to enhance the efficiency of the business (Cook 2015). Conclusion Conclusively, Cookies limited will flourish greatly in future with digitization. The company can go with present technologies and advancement familiar today. This will allow the company to be present in front of mass without any extra advertising. It is also true the brand or a company gain more popularity among masses if it is user centric that is a user or a customer can freely share a feedback and send responses in likings of their flavor, taste and services. The company on choosing the above mentioned appropriate methods and techniques like recommendation system, database system or customer relationship management system will brinng the company in race with todays growing companies. References Adomavicius, G. and Tuzhilin, A., 2015. Context-aware recommender systems. InRecommender systems handbook(pp. 191-226). Springer US. Bester, K., Chandler, A.T., Shewell, M.A. and Yates, S.J., International Business Machines Corporation, 2016.Grouping data in a database. U.S. Patent 9,495,441. Bogers, M., Hadar, R. and Bilberg, A., 2016. Additive manufacturing for consumer-centric business models: Implications for supply chains in consumer goods manufacturing.Technological forecasting and social change,102, pp.225-239. Chang, J.F., 2016.Business process management systems: strategy and implementation. CRC Press. Choi, K. and Suh, Y., 2013. A new similarity function for selecting neighbors for each target Cook, J., 2015. A six-stage business continuity and disaster recovery planning cycle.SAM Advanced Management Journal,80(3), p.23. Coronel, C. and Morris, S., 2016.Database systems: design, implementation, management. Cengage Learning. Grasselt, M., Maier, A., Mitschang, B., Suhre, O. and Wolfson, C.D., International Business Machines Corporation, 2016.Workflow processing system and method with database system support. U.S. Patent 9,342,572. Gutjahr, G., 2015. Consumer Relationship Management. InMarkenpsychologie(pp. 131-132) Springer Fachmedien Wiesbaden. Hegde, A. and Shetty, S.K., 2015. Collaborative Filtering Recommender System.International Journal of Emerging Trends in Science and Technology,2(07). item in collaborative filtering.Knowledge-Based Systems,37, pp.146-153. Khodakarami, F. and Chan, Y.E., 2014. Exploring the role of customer relationship management (CRM) systems in customer knowledge creation.Information Management,51(1), pp.27-42. Lusch, R.F. and Vargo, S.L., 2014.The service-dominant logic of marketing: Dialog, debate, and directions. Routledge. Newnes. Robillard, M.P., Maalej, W., Walker, R.J. and Zimmermann, T. eds., 2014.Recommendation systems in software engineering. Springer Science Business. Stanton, J.M., 2013. Introduction to data science. Shimomura, Y., Nemoto, Y. and Kimita, K., 2015. A method for analysing conceptual design process of product-service systems.CIRP Annals-Manufacturing Technology,64(1), pp.145-148 Shmueli, G., Patel, N.R. and Bruce, P.C., 2016.Data Mining for Business Analytics: Concepts, Techniques, and Applications with XLMiner. John Wiley Sons. Snedaker, S., 2013.Business continuity and disaster recovery planning for IT professionals. Whitman, M.E., Mattord, H.J. and Green, A., 2013.Principles of incident response and disaster recovery. Cengage Learning.

Elizabeth Loftus Essay Example

Elizabeth Loftus Essay For many years eye witness testimony has been a key element of courtroom trials. Whether a person is given a guilty verdict or not can revolve around who the jury believe, and eye witness testimony plays a major part. However many studies have been conducted over the years which suggest a number of ways in which eye witness testimony can be unreliable.Leading researcher Elizabeth Loftus has suggested factors such as, violent crime, leading questions during interviews, and the presence of a weapon during a crime, can all have a marked effect on the reliability of eye witness testimony.Loftus and Palmer (1974) conducted an experiment in an attempt to show how leading questions can affect an eye witnesss version of events.The experiment took place in a laboratory with 45 American students used as the sample. The participants were asked to view footage of a car crash. They were later asked to recall events as if they were an eye witness. The students were then asked to fill in a question naire, which had the wording of one question changed. Split onto five groups of nine, one group were asked the question About how fast were the cars going when they hit?, for the other groups the word hit was changed to smashed, collided , contacted, or bumped. The findings were that the average speed suggested when the word smashed was used was 9 mph more than the average estimate of speed than when the word contacted was used.Whilst this does highlight that the way a question is worded can illicit different answers, it is important to note this experiment was conducted in a laboratory, in a set-up situation. Watching footage on TV is not the same as witnessing a real life car crash, so the experiment lacks ecological validity. Also the sample used was all students, they may have been roughly the same age so the sample was not representative of the whole population. The sample also knew they were taking part in an experiment and knew any answers they gave didnt have any repercussio ns for anybody. It is also possible some of the participants may have just been poor judges of speed, so its not possible to ascertain how much their answer was prompted by the vocabulary in the question.In 1979 Loftus looked at how violent crime, in particular crime involving the use of a weapon by the perpetrator can reduce the accuracy of an eye witnesss recall of events. This is known as weapon focus. Loftus tested this effect in a single experiment. Each participant sat alone in a waiting room, and from another room heard a pre- recorded argument. The participants were unaware the experiment had begun. A man entered the room drew attention to himself and left. Each person was then asked to give a description of the man, however one group witnessed the man carrying a pen, for the other group the confederate was holding a knife. The group who observed the situation involving the pen were able to give a much better description of the man than in the case of the knife. It was concl uded that the presence of the weapon was responsible for this. A possibility for this is that a person witnessing a crime which involves a weapon such as a gun or a knife focuses on the weapon as they perceive it to be a threat to themselves and this causes a high level of arousal. When this happens there is an immediate release in the body by the adrenal glands of adrenalin, if the threat is still there after 2 to 3 minutes, as could be the case if in a bank at the time of an armed robbery, the adrenal glands release cortisol, which can have an effect on a persons ability for accurate recall of an event.Research has been conducted which refutes this (Brown and Kulik 1977), which suggests that a high level of arousal can increase a persons ability to recollect an important event with increased accuracy. However it is important to make a distinction between events that can be positive for someones life such as the day your child was born, events that may have been witnessed on televi sion, for example the terrorist attacks on the world trade centers, or being an innocent bystander at the time of an armed robbery.Loftus has been criticised for aspects of her work, particularly for the research being artificial, however it has shown how a persons ability for accurate recall of an event can be influenced.Many other researchers have questioned the reliability of eye witness testimony and identified several factors which can affect a persons ability to accurately recall a crime, notably Brigham ; Malpass (1986) who suggested we make more errors when the suspect is a different race to the witness. They concluded that we are better at being able to recognise our own race.Another explanation for the inaccuracy of recall is that if our memory of an event is sketchy we have a tendency to use our schemas and stereotypes to fill in the gaps. This is known as reconstructive memory, we reconstruct events by combining parts of the event that is real with our schemas which are stored in long term memory. One of the first to investigate the accuracy of memory was psychologist Frederic Bartlett (1932). He asked a subject to read a story entitled War of the ghosts an old legend about an Indian hunter. The person then had to tell the story to another subject who had not heard it before, the second person then told it to another person, this carried on until ten people had heard it. Bartlett found that by the end, whilst a few basic elements of the story remained, many new bits were added as each person along the way in order to make the story more complete added new parts. This additional information came from each persons knowledge from how they see the world.The findings from the all the research shows how problematic dealing with eyewitness testimony can be, for both the police who interview witnesses and for the courtroom where the testimonies of witnesses have a big impact. An obvious implication for the courts is dealing with suspects where eyewitness t estimony is the main source of evidence.Throughout history it is possible to find hundreds of examples where wrongful convictions were the result of faulty eyewitness testimony. This has a profound effect on the life of an individual who suffers a miscarriage of justice, and also that persons family. In severe cases it has cost some people their lives in countries where capital punishment is still used. It has implications for the authorities who over the years have had to pay very large sums of money to people who have spent a long time in prison even though they were innocent. Also there are huge costs involved in trying to catch offenders and imprison them, the police operations, and also the cost of taking people to court, and in every case of wrongful conviction, it means the original perpetrator of the crime is still at large and able to perhaps commit further crime.In order to eradicate possible miscarriages of justice law enforcement agencies are using techniques to make a w itnesss interview more accurate. Standard police interviewing in the past has used closed questioning, and excessive interruption. The Home office acted upon psychological research (Geiselman et al 1984) and implemented changes to the way police interviews are conducted. The new technique is known as the cognitive interview. This aims to give the witness the feeling of greater control in the interview.Interviewees are first asked to recreate the context of the crime, and then the witness is asked to talk of anything they remember in free recall, regardless of whether they perceive the information to be important or not. It is hoped that in cases where there are multiple witnesses, each witness will be able to give different details, and the police can piece together all the fragmented details to arrive with a clearer picture of events. The eyewitness is also asked to talk about the event in a different order or reverse order, and try to recreate the situation from different perspect ives. This all helps to retrieve the event without the possibility of leading questions.Fisher et al (1987) introduced new elements to the cognitive interview, and devised the enhanced cognitive interview. The basic framework of the original technique was kept with the introduction of some new elements. The cognitive interview was found (Geiselman et al 1985) to produce a greater degree of accuracy than the previously used standard police interview. Research has been conducted (Fisher, Geiselman and Amador 1990) which shown the enhanced cognitive interview produced better results than the basic model, especially when interviewers had been trained in the methods.The use of identity parades to pick out possible suspects has often proved crucial in the courts arriving at a guilty verdict. However methods used have also been questioned. Traditionally a victim or other eyewitness will look along a line of people who should have roughly the same characteristics and asked to see if they ca n see the perpetrator of a crime. There are potentially some problems with this methodology.One problem is identity parades are often conducted a while after the crime was been committed, and a persons recollection of events can decay over a period of time, as well as this, faced with the pressure of feeling like they have to pick someone, may lead to picking out someone they are not entirely sure committed an offence. If it is the victim asked to identify a suspect, they could be in high state of emotional arousal. They could have the stress of coming close to a person who perhaps assaulted them, also there could be anger involved, and they may pick anybody on the basis they want someone prosecuted for what happened to them.Identity parades could be perhaps made more reliable by introducing new methods. One such method could be to introduce the line up sequentially, this may ease some of the pressure involved. Also the officer conducting the parade shouldnt be aware if the main sus pect is present, this could stop anybody perhaps being led to one member of the line up. It could also be mentioned to the person who is trying to identify the perpetrator that the suspect may not be in the line up, this would stop the person feeling like they have to pick someone.It is clear from all the research there is a big margin for error in eyewitness testimony. Whilst jurors are still highly influenced by a confident eyewitness, more cases are able to be solved with more scientific methods such as DNA. However all parts of the justice system should be trying to eliminate potential problems with the testimony of an eyewitness. Perhaps cases should not go to court when the main evidence provided is eyewitness testimony.

Compare 3 Ancient Greek Statues essays

Compare 3 Ancient Greek Statues essays The ancient Greek culture is known for its advances in math, art, and architecture. In Greek times there where many statues of humans mostly of men who where worshiped as Gods or Kings and sometimes both. The statues where often depicted nude so that the world could see their perfect bodies. Three statues that display various periods and ideals in Greek culture are the Kouros statue (600 B.C), the Spear Bearer (450-440 B.C.) also known as Doryphoros and was crafted by Polykleitos, and Dying Gaul by Peramon (230-220 B.C). Although at first glace these statues may appear qualitatively the same, each statue was carefully crafted to serve a purpose during the period of time in which it was made. The Egyptian style Greek Kouros was the earliest of the three sculptures. It was carved in 600 B.C. The Greek statues Spear Bearer (Doryphoros) and Dying Gaul where carved somewhere around 450-440 B.C. and 230-220 B.C. respectively. Each sculpture was carved from white marble and is a life size representation. Both the Spear Bearer and Dying Gaul statues are actually copies of the original statues. Both statues where originally made of bronze and not marble. Many of the Greek statues from this time period where made of bronze, but bronze was expensive and thats why many of them where carved from marble. Although we do not know who created the copies, the original Spear Bearer was made by a man by the name of Polykleitos. The original bronze Dying Gaul is a copy after a statue by Peramon. The original artist of the Kouros statue is unknown, but many similar statues where made in this style during early Greek times and served funerary purposes. Although each statue is a life size portrait of a nude male of white marble, they are very different in style and technique. The first statue is of a Greek Kouroi and is a much more simplistic that the later statues. Even though the man depicted is life size, it does ...

Reasons for homelessness in New York City Essay

Reasons for homelessness in New York City - Essay Example Social and economic factors that have been associated with homelessness include poverty, reduction in the number of available low-income housing units, real dollar decreases in public assistance to low-income families, and reductions in demand for unskilled labor. 'Homelessness' is usually defined not exactly clearly, and the determining criterion is usually the absence of 'safe' or 'permanent' dwelling, but even this is ambiguous. "Many people live in intermediate or marginally secure accommodation, such as hostels or hotels" (Homelessness factfile, 2003,par.2), and in the homes of their friends and relatives as guests or lodgers. When all of them are satisfied with the state of affairs, the dwelling is reliable. If there happen any disagreements, the 'guest' might be forced to leave the accomodation. Identifying whether an individual in dwelling is housed or homeless is related to the permanence of the state of affeirs and on the control and rights this individual had over this dwelling. In general, it is accepted that those who sleep in the streets or stay in hostels or 'bad and breakfast' hotels are homeless, but this is a final point of agreement. Furthermore, other categories of people who have no stable housing (for instance, asylum se ekers, imprisoned people, those who have to stay at the hospital, those, who live in overcrowded household, women, who have fled domestic violence) are extremelydifficult to define the housing status. A single definition is hardly possible, so it was accepted that homeless people would be divided into two groups: 1. Statutory homeless people. Local administrations are obliged to examine applicants for housing according to homelessness legislation and to determine whether they are homeless deliberately or unintentionally; and whether they fit the standard for 'priority housing need'. The authorities are obliged to divide them into following groups: 'statutory' and 'nonstatutory' homeless citizens. All involuntarily homeless citizens who have dependent children or dependent relatives with serious ailments are to be given priority status for housing, as they are viewed as an extremely vulnerable group. 2. Non-statutory homeless people, who are 'not recognised by local authorities as homeless and in priority need of housing. Some have not applied to be rehoused, while others have had their application refused. Most are single and without dependent children, and so have come to be known as 'single homeless people' (Homelessness factfile, 2003,par.2). The 2003 survey undertaken in New York City was planned to find out reasons for homelessness most important to respondents at the time of the study. The questionnaire did not purposely ask about larger social problems, even though some respondents considered it necessary to refer to those in the verbatim explanations. The survey did identify a wide range of possible causes, including a lot of sensitive individual matters; on the empirically based hypothesis that individual usually react to direct questions with direct and sincere responses. As a result, the answers demonstrated a picture of the multifaceted and numerous layers of personal problems and experiences that may call for supporting services. These results should improve, not substitute, nationwide research (New York City Report, 2004, par.3) and decision-making on

Self-Evaluation paper Assignment Example | Topics and Well Written Essays - 1000 words

Self-Evaluation paper - Assignment Example Following discussion seeks to prove my point on grounds of logical evidence which I will be using to advance my interests. I have always remained very interested in the English language. It has always sounded very beautiful to me which served to augment my interest in majoring in this language despite not being a native speaker. I have written many essays during the course of this semester which served to refine my writing skills and boost my confidence. I perfectly well remember the traumatic state of cognitive dissonance I found myself in when I first landed in this foreign country. My knowledge of the English language used to be quite succinct back then as a result of which I was not very fluent in speaking this language let alone writing essays laced with all possible kinds of literary embellishments. I encountered many hurdles and went through countless heavy experiences, but what I gained as a result will continue to benefit me throughout life. I am of course speaking about what I learned during this semester and how in many different ways it helped me in becoming an accomplished writer who takes pride in his skills. It is not my intention to use this medium to build my reputation as a person who is cocksure of his credentials or performance and has become excessively haughty as a result. Rather, I am fully aware that despite amassing much valuable experience, I am still not an above average student. However, given the fact that I am international student and English is not my native language, it would not be empty mockery to suggest that I have put my skills to good use. These skills I acquired during the course of this semester which enabled me to become free from the clutches of some serious deficiencies. After deep analysis of all I went through this semester and all I gained in the process more importantly, it is safe to assume that this grade B is the grade I rightfully deserve. I do not want my professor to see me as a

Marx's method can be applied to objects other than capitalism, such as Essay - 1

Marx's method can be applied to objects other than capitalism, such as nature - Essay Example nd system which they observed as the vital ‘material’ aspects in determining social system and class relations, and as well the state and the sharing of political authority. Marxism could as well be observed as a separate move towards the scrutiny of society, particularly in terms of historical progressions of transform, which has had a remarkable impact on several areas of study within the social sciences and the humanities. The Marxist scrutiny of capitalism and the situations under which capitalism go through stages of financial crisis that finally lead to social and political revolt is extremely multifaceted and is fundamentally economic in its direction. The Marxist appraisal of capitalism places meticulous stress on the responsibility of the institution of private property as the source of class exploitation and the need of employed workforce on a fortunate group of landlord. And the visualization of a future communist society hug the thought of reinstating private property by common possession for the wellbeing of all and worked out by some form of direct workers control. In this essay the application of Marx’s method on various objects ar e explained (Taylor, 1996) As a matter of fact Marxist idea has enthused studies in several areas such as art history, literature, culture studies, philosophy, historiography, and the social sciences. These influences have continued through several different tropes within Marx’s notion - the hypothesis of estrangement, the perception of confusion, the labour theory of significance, the theories of class clash and misuse, the hypothesis of the forces and dealings of production, or the assumption of the method of production. Consequently the question of Marxist method is complex: there are several areas where Marxist methods have been working, and there are lots of strings contained in Marx’s idea that have given rise to different strategies. The focus here is the methodology for the social sciences including the

Osha 1994 in Malaysias Construction Industry

Osha 1994 in Malaysias Construction Industry The construction industry is the builder of our modern world. Nowadays, rapid economic development has not only led to the significant improvement in incomes and the quality of life, but also resulting in great increases in the number of people killed and injured at work. The statistics of accidents at construction sites give us a picture that Malaysian construction industry is one of the critical sectors that need a huge and fast overhaul from the current site practices. Accidents are caused by the unsafe acts, unsafe condition or both. In order to improve the safety and health and minimize the rate of accidents, our government had implemented the OSHA 1994 in Malaysian construction industry. This study was started out by reviewing the literature from journals, articles, magazines, newspaper, web pages and relevant books. This study is carried out has the purpose of investigate the implementation of OSHA 1994 in Malaysian construction industry. In order to achieve the five objective s of this study, qualitative research method was employed to achieve the objectives. Hence the data obtained from primary source that is interview with the safety officer at few of the selected construction site. For the secondary sources found in the regulation of OSHA 1994, journals, articles, magazines, newspapers, thesis, web pages and case study. The finding of this research reveals the general duties of employers, employers and safety officer at construction site, the types of construction accidents and its causes and some of the effective ways in order to minimize the accident of construction. Furthermore, this study also proposes some recommendations to reduce the accidents in Malaysian construction industry based on the result of this research. Introduction Background Construction can be a very difficult and extremely dangerous work. According to the Charles and James (2006), people in the construction industry not only face the dangers of being the first on jobsite, but face potential risks and exposure throughout the building process. However, construction industry performs poorly in occupational safety and health. So, our government has implemented the Occupational Safety and Health Act (OSHA) 1994 into our construction industry. OSHA was enacted on 25th February 1994 with the intent to ensure safety, health and welfare of all persons at all places of work. However, our construction industry has not taken into mind especially for those workers and developer. The purpose of OSHA 1994 is to promote and encourage occupational safety and health awareness among workers and to create organization along with the effective safety and health measures. While the aims of OSHA 1994 are, to secure the safety, health and welfare of a persons at work and othe r than work against risks to safety or health arising out of the activities of persons at work ,to promote an occupational environment for persons at work which is adapted to their physiological and psychological needs and to provide the means whereby the associated occupational safety and health legislation may be progressively replaced by a system of regulations and approved industry codes of practice operating in combination with the provisions of this Act designed to maintain or improve the standards of safety and health. Construction industry are expected to comply with the provision of the act such as general duty of employer and employee, the requirement of safety officer regulation, the requirement of safety and health committee and responsibilities of reporting of accidents and dangerous occurrences. Precaution need to be taken to limit exposures which have the potential to cause detrimental health effects to construction workers. Problem Statement The construction industry is considered as one of the most dangerous industrial sector wherein the construction workers are more prone to accidents. Recently, the construction accidents in our country increase accordingly. Safety and health in the Malaysian construction industry has lagged behind most other industries as evidenced by its proportion high rate of accidents. It is due to the unawareness of the workers and employers in the construction site. One of the most important problems is the attitude of the workers and the developer. Therefore, they prefer working at the construction site without using the safety and health equipment and did not obey the regulation in the Occupational Safety and Health Act (OSHA) 1994. As a result, OSHA plays an important role in construction industry. Key Questions Why constructions accidents still keep on increasing although OSHA 1994 had implemented in our construction industry? Do all the employers and employees comply with the rules and regulations of OSHA 1994 in construction industry? Aim To investigate the implementation of the Occupational Safety and Health Act 1994 in Malaysian construction industry and to recommend effective ways to reduce the accidents at construction site. Objectives To study the regulations and laws of OSHA 1994 that had implemented in Malaysian construction industry. To identify the role of workers at construction site. To identify the important roles of safety officer at construction site. To analyze the common types of accidents and occurred in construction site and its causes. To investigate the ways to reduce the rate of accidents in construction site. Scope of Study The research will look into the implementation of OSHA 1994 in the Malaysian construction industry. This research will look for the safety and health at selected construction site. Areas of study are limited to the following: Study the regulations on employers, employees and safety officers. Identify the regulation of OSHA 1994 at construction site whether all the employers and employees have complied or not. Identifying the real situation of safety and health at the construction site. Literature Review OSHA 1994 is enforced in Malaysia in 25 February 1994 by the Department of Occupational Safety and Health (DOSH). The act defined the self-regulation and duties of employer, employee, designer/manufacturer and suppliers. The duty of every employer is to ensure safety, health and welfare at work of all his employees. For the employees, they shall be take reasonable care for the safety and health of himself and other persons at work who might be affected. Under the OSHA 1994, National Council for Occupational Safety and Health (NCOSH) was established. The purpose of NCOSH is to improve level of awareness of occupational safety and health and to ensure the safety of all workplaces in Malaysia. The functions of NCOSH are as following: Changes deemed appropriate for occupational safety and health legislation; Administration and enforcement of occupational safety and health legislation; Open communication between management and employees regarding workers safety, health and welfare; Adequate control methods for industrial chemicals in the workplace; Work related death and accident statistical analysis; Issues dealing with the safety, health and welfare of woman, the handicapped and other groups in the community. Encouraging the development and acceptance of an industrial codes of practices related to workers safety, health and welfare; Development of rehabilitation plans and facilities to help those injured in the workplace. The legislation also contains provision for formulating regulations and Code of Practices (COPs), which indicate à ¢Ã¢â€š ¬Ã…“what should be doneà ¢Ã¢â€š ¬Ãƒâ€šÃ‚  and thus assist the employer to comply with the Act. According to Rozanah (1994), it is very important for the employers to manage occupational safety and health at their workplace because lack of management control often leads to the existence of causes of accidents and allows for the unsafe practices among the workers. In the construction industry, accidents can be categorizes into several types. According to Master Journal (2004), they have categories all types of the construction accidents into ten ranges. There are struck against, struck by falling, flying, shattering, sliding and moving objects, caught in, on or between in- running nip, pinching, shearing, rotating, reciprocating, punching, pulling and jerking, carrying actions, fall on same levels, fall on different level, slip or overexertion strain and hernia, gradual onset and ergonomic cumulative trauma disorders, repetitive stress injuries, exposure to extreme temperatures, inhalation of poisonous gas and noise distraction. Allan (2006) claimed that there are a lot of causes that cause the accidents happened in the construction workplace. Accidents are the direct result of unsafe activities and unsafe condition. Unsafe condition and unsafe act are often referred to as primary causes of accidents, because they are the most obvious causes and they are usually directly involved or present at the moment the accidents happens. Secondary causes are also important. They are normally due to the failures of the management system to anticipate, and include lack of training, maintenance, adequate job planning and instruction, and not having safe system of work in place. Examples of unsafe act are working without authority, leaving equipment in a dangerous condition, using equipment at the wrong speed, horseplay, drinking alcohol or taking drugs. Examples for the unsafe conditions are inadequate or missing guards to moving machine parts, missing platforms guardrails, defective tools and equipment, fire hazards and ineffective housekeeping. Allan (2006) acknowledged that, there are seven principles in order to minimize the occurrence of accidents at construction industry. There are avoid a risk altogether by eliminating the hazard, tackle risk at source, adapt work to the individual when designing work areas and selecting methods of work, use technology to improve conditions, give priority to protection for the whole workplace rather than to individuals, ensure everyone understand what they have to do to be safe and healthy at work, and the last one is to make sure health and safety management is accepted by everyone. Research Methodologies A research methodology is the way in which the objectives can be questioned. There are two types of research methodologies, which are quantitative research and qualitative research. In my thesis dissertation, I would like to choose qualitative research as my method of research. According to Naoum (2002; p.40), qualitative research is à ¢Ã¢â€š ¬Ã‹Å"subjectiveà ¢Ã¢â€š ¬Ã¢â€ž ¢ in nature. It emphasizes meanings, experiences, description and so on. For my dissertation, I will use a primary source that is interview with the safety officer is one of the methods to acquire the information. I will interview with at least five safety officer in order to collecting the information to achieve my objectives. Interview is one of the major technique for collecting factual information as well as opinion. It is face-to-face interpersonal role situation in which an interviewer asks respondents questions designed to elicit answers pertinent to the research hypothesis. Besides, I also will choose case study for my dissertation. I will choose some of the construction site to study and to investigate about the safety and health of the workers in the construction site. Case study is one of the best methods because it involved an in-depth, longitudinal examination of an event. It provides a systematic ways of looking at the events, collecting data, analyzing information and reporting the result. Throughout the case study, I can observe on whether the construction workers and safety officer have comply with the regulation as stated in the OSHA 1994 or not. By the way, I also will use secondary materials in order to complete my dissertation. Secondary materials are data which already available or had been drawn conclusion by other researchers. For example, the government publications, earlier researches, personal records and company record are the secondary sources. In order to get an efficient result, I will search some relevant reference books, journal, web pages, magazines, articles, newspaper that are related to the implementation of OSHA 1994 in Malaysian construction industry. Among these sources, journal articles and previous studies are the most relevant sources as they provide detailed findings. The journal articles may come from different independent and formal group and different universities libraries. Literature study is an effective ways on order to do the dissertation.

Role of Computer in Parametric Design Essay -- Technology, Architectur

With the technological revolution, the telecommunications and information technologies opened the gate to rapid and unprecedented changes on society’s daily life which made computers significantly accepted. In architecture realm, it has become an important instrument in both design process and in the everyday operation of buildings and the city. After all, the current revolution is not just about the computer as a tool, but about its role in architecture design. Nowadays, the world is experiencing variety of new built environment with sophisticated forms as a result of this technological movement. Also, with the interaction between the computational development in architecture and the contemporary of spatial design intelligence, some new architectural design theories emerged to make differences between architects and control designing processes. These theories are employed in almost all designing realms, from architecture to urban design to provide fields of ideas and solution s that privilege complexity. Most of these theories are oriented to rely on understanding and using computational methods to generate exotic and complex geometries. In this respect, two of these theories will be discussed and compared to each other to highlight their Strengths and weaknesses. The theories are Parametricisem and Genetic architecture which characterise some of the contemporary architectural design approaches. One of the common design techniques used in contemporary architecture is parametric design which was established simultaneously with the development of high performance computing circles. This technique started to be presented in different context than its conventional understanding where parameters are manipulated manually in linear ... ...n with urban design than architecture and this is because of the need for high population in the simulation process that not appropriate for architecture scale. In conclusion, although the development of modern architecture and the intervention of computer technology to advocate this development, the contemporary architectural outcomes have become more complex and complicated with potential formulation problems. As a result, the new architecture theories came to put boundary lines between being in the range of these problems and producing elegant modern built environment. The seduction of computer-produced form also enhances architects to involve in seeking for new theories to develop the discipline and work to combine formalization with materialization. Finally, some of these theories are accepted and some other still a controversial aspect in architecture.

Cars and Bikes Essay

Cars and Bikes Bikes and cars are two of the many ways of transportation. Both can be used to drive people to places they want to go to without walking. Each of them has its own advantages and disadvantages. And each has its own type and standard of people as well as its different uses and forms. Not all the people could afford buying a car. A car could be very expensive to some people. For example, we often see poor people riding bicycles in the middle of the streets. For those people, bikes are their only way of transportation to their work, to the market, to schools, to anywhere they want to get to as long as it’s not too far away. Bikes are also used by kids to play and have fun with their friends in the club or something like that. Poor people cannot be found driving a car, because bikes are way cheaper to them and are something they can hardly afford to get. Cars are used to travel to different places and cities, which means that they’re good for long distances because they’re faster and safer than bikes. Cars work with motors that make them easy to drive, and long distances would not be a problem to the driver because he doesn’t put so much effort to make the car move. However, a bike is mostly moved by all the efforts the rider can put. No motor or anything, but it’s all by moving the rider’s leg, and it’s so slow that it can never be used for long distances. Moreover, bikes are so dangerous compared to cars. Passengers in a car are more protected against accidents or any injuries. The car includes a lot of advantages that help to protect them, like the seat belt, the air bag and the car’s roof that covers the driver and all the other passengers. While a person who rides a bike is more likely to get injured badly when he gets hit by a car, or happens to get involved in a simple accident as there’s no roof to protect him and a bike isn’t strong enough to handle any tough situation. A serious accident happening to a bike’s rider can even lead to death sometimes as the injuries may get so dangerous. Basically, as we can see there are so many things these two means of transportation differ in, but still they both serve for the same purpose. For short distances, it doesn’t really matter which mean to choose; they’d both get you to the place you want to reach. They both are fun to use. But it always depends on the people and the right usage. Finally, I totally prefer driving a car than riding a bike in general even for very short distances. Because using a car is much safer and easier and doesn’t take too much effort unlike using a bike. Though, I can’t deny that riding a bike with friends in a summer spot, on the beach or in the club could be so much fun.

Surveillance in George Orwells 1984 Essay Example

Surveillance in George Orwells 1984 Essay Example Surveillance in George Orwells 1984 Essay Surveillance in George Orwells 1984 Essay Essay Topic: 1984 George orwell One of the main reoccurring themes in Orwell’s vision of a dystopian world is the idea of constant surveillance. This can be categorised into four groups. Firstly there are obvious threats which Winston endures on an everyday basis. These include patrols and helicopters that ‘hover like bluebottles stooping into people’s windows.’ Orwell uses this simile to draw an analogy between life today and life in his dystopian world and uses relatable problems such as flies in order to make the reader more understanding and therefore sympathetic towards Winston. Secondly Orwell uses the concept of underlying and inescapable threats, for example telescreens and hidden microphones. This technology is what appears to affect the lives of the characters most as they are unaware of when they are being observed. The effect of this is uneasiness between characters, making social interaction awkward. This is evident when Winston and Julia’s relationship is blossoming b ut yet they must search for different locations every time they meet up. However, the characters still remain uneasy after finding seemingly suitable locations, thus highlighting their fear of Big Brother who could be observing them at any time. The personality of Big Brother himself is a confusing concept, which even Winston fails to fully understand. On one hand he appears benevolent and protective, much like his name suggests, while alternatively he is ruthless and invasive. The phrase ‘Big Brother is watching you’ can therefore be interpreted in two ways, suggesting Orwell believed that it is possible that all people are both good and bad, however opinions can alter between individuals. The Thought Police are another key concept of 1984, who pose a very eerie threat to the public, and thus causing citizens to self-regulate. The Thought Police supposedly pick up expressions, which suggest an individual is not fully committed to governmental plans. For example, looking disa

Delima Case Study Essay Example

Delima Case Study Essay Example Delima Case Study Essay Delima Case Study Essay BACHELOR OF ACCOUNTANCY (HONS) AC220 INTEGRATED CASE STUDY (MAF 680) CASE 1: A DELIMA Table of Content No. Particular Page No. Introduction : Company Background Case Summary 3 2 Identified Issues In DESB Questions Answers 9_13 4 Recommendations 14-17 5 Conclusion 18 6 Reference 19 7 Appendix 20-26 INTRODUCTION Company Background Delima Enterprise was set up by Encik Zayed in 1981. It engaged in trading and supplying related products including manpower supplies to the oil and gas industries. In 2004, the enterprise was incorporated as Delima Enterprise Sdn. Bhd. Both Encik Zayed and Puan Hashimah (husband and wife) were the two principal ctivities into provision of engineering services while its corporate mission was to become a leading service contractor who provide quality products and excellent services. The company had been awarded with several engineering projects since 2006. Delima Enterprise Sdn. Bhd. (DESB) had maintained a very lean organization with basic functional positions. En Zayed and his wife Pn Hashimah were the Managing Director and Chief Operating Officer respectively. He and his wife only had secondary school background. They employed their own family members to work in DESB with minimal education background and no Job experience. Puan Balqis, the Operation Manager and En Salam, the Human Resource and Administrative Manager were their relatives who only had secondary school background as well. Cik Amy, a young Accounting graduate was employed as Finance Executive responsible for maintenance of the accounting and financial matters of the company although she did not have working experience. Case Summary DESB had applied for banking facilities to implement the contract it had secured. The banks required the companys Audited Financial Statements for the last two years. It was then when En Zayed realized that the company had not performed statutory udit and was introduced to Aziz Co (Chartered Accountant) as their external auditor to perform the audit from the period of 2003 to 2006. The auditor wanted to qualify the Financial Statements due to several unresolved issues. Encik Zayed and his wife attempted to convince the auditors to not qualify the Financial Statements but failed. Encik Zayed wished to terminate the auditors appointment and appoint a new friendly party auditor to do the audit. IDENTIFIED ISSUES IN DESB There were several issues that can be identified within DESB. It is important to identify these issues which require solutions and improvements in order for the ompany to meet the statutory audit requirements. The issues can be divided into several categories which are legislation, corporate governance, internal control, human resource, ethical, accounting information system (AS) and management issues. Legislation Issues One of the legislation issues was breach of directors fiduciary duty in DESB. The controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely did not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also withdrawals of companys money without proper documentation. Section of CA 1965 stated that the director cannot simply use the companys property or asset. The directors action had breached their fiduciary duties stated in the CA 1965. They Act 1965, including their roles and duties as Company Directors. Section 132(1A) of CA 1965 stated that the director are expected to have knowledge, skill and experience. In addition to that, En Zayed and Pn Hashimah also wished to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure. Section 172 of CA 1965 stated that only the shareholders can remove the auditor before the expiration of his terms with the required passing of ordinary esolution at general meeting with special notice of 28 days given to the auditor. IDENTIFIED ISSUES IN DESB Corporate Governance Issues One of the corporate governance issues in DESB was the roles and responsibilities of the managers were not clearly stated. The organizational chart in DESB was very lean and the personnel did not know their roles and responsibility well. The management was not properly controlled. The organizational chart should be properly drawn with distinct functional department. En Zayed and Pn Hashimah had also appointed their own relatives into the company without taking into consideration of the basic ducational requirements for the positions they offered. They were also not familiar with Accounting Standards and the provision of the Companies Act 1965, including their roles and duties as Company Directors. As stated in Section 132(1A) of CA 1965, directors are expected to have knowledge, skill and experience. They need to be updated on the law, regulations and accounting standard failing which had caused poor corporate governance in DESB. The appointment of auditor was also made without any proper procedure. It is stated in the Act that the appointment of auditor should be made at each annual general meeting. The directors intention to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure showed the directors were not familiar with corporate governance. Section 172 of CA 1965 stated that only the shareholders can remove the Internal Control Issue One example of internal control issues in DESB was the lack of authorization of business transactions. All decisions were made authorised by either En Zayed or Pn Hashimah. Personal vehicle expenses were charged to the company and several withdrawals of companys money were made without proper documentation. Internal Control Issue (Contd) Another example of internal control issues in DESB was no Standard Operating Procedure (SOP) in place and all decisions were made and authorized by either En Zayed or Pn Hashimah. Some wwithdrawals of companys money were made without proper documentation. The recruitment of new employees was also made without proper procedures. There was no segregation of duties in DESB. En. Zayed does not segregate management duties equally among the employees. For instance, there was no segregation of duties between the person who approved payments of employees was all done by Pn Hashimah alone. This issue may cause task redundancy, fraud, negligence, power abuse, inefficiency and work delay to occur within the company. There was also no Audit Committee set up in the company. DESB should establish an Audit Committee for a better internal control. DESB was also lack of control and supervision. The employees prepared their timesheets by their own without any manager authorization. Puan Hasimah approved and made payment of the salaries. Supervision should be done in regular basis. The management too should review the adequacy of internal control and assign supervisors to manage the timesheets for he employees time in and time out. They may as well use a punch card system. Finally, DESB also had no budget planning. The budgets can be used to compare the budgeted costs and actual costs to see any variance. This can help managers to make efficient dectston making. IDENTIFIED ISSUES IN DESB Ethical Issue The ethical issue that can be identified in DESB is the abuse of power by the directors. The family members of the directors were employed as employees although some did not have the necessary Job experiences needed for their positions. Puan Balqis and Encik Salam who only had secondary school background ere appointed to be the Operations Manager and Human Resource and Administrative Manager respectively. Besides that, abuse of power by the directors can also be seen when the directors personal vehicle expenses were charged to the company. It is not ethical for the directors to take advantage of their power in the company. Accounting System Issue DESB had used MYOB Accounting Software that was not integrated. This caused the data not to be processed and generated automatically between certain modules. DESB should purchase new software that can simplify the recording of business ransactions such as the USB Accounting Software. Accounting system issue can also be seen when the customers monthly statement of accounts were not sent to the customer on monthly basis. Documents were not pre-numbered and missing which made it hard to reconcile customers account balances. Management Issues Other issue related to DESB was inadequate Job training for the employees. Most of the employees have no necessary Job experience before Joining the company. The management should employ candidates with suitable qualification and working experience. DESB should also invest on necessary training to enhance knowledge of he employees. For instance, DESB must provide training to Cik Amy who is a fresh graduate without working experience. Besides that there was no proper recording of assets. Several assets purchased by the company were not recorded properly. Management Issues (Contd) DESB paid its employees wages weekly without employee benefit and EPF contribution. EPF contribution for contract workers were not deducted and remitted to EPF. The EPF should be contributed to the employees as stated in the Employment Act. One of the management issues was that the company maintained a lean not clarified clearly. QUESTIONS ANSWERS 1 . Were there any abuses of power by the management and breach of fiduciary on the part of the directors? Yes. Based on Company Act 1965, Directors are required to act bona fide for the benefit of the company as a whole. Fiduciary is a term used to cover situation where a person is expected to act for the interest of others not for their own self interest. Directors fiduciary obligations are to exercise their powers under the companys constitutions for proper purpose, to avoid conflict of interest and not to profit from their position such as misuse of corporate fund, misuse of onfidential information, honesty and diligence. While power is defined as the ability to conferred on a person by law to determine and alter the rights, duties and other legal relations of him or others. Abuses of power by the management can be seen when the controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely id not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also were also not familiar with Accounting Standards and the provision of the Companies resolution at general meeting with special notice of 28 days given to the auditor. One f the most distressing issues confronting board members is how to comply with their fiduciary duty to shareholders and unit owners. Although misconceptions abound as to the precise nature and scope of this obligation, a breach of the fiduciary duty could result in grave consequences for both offending board members and the community which he represents. Perhaps the most widespread misconception is that fiduciary duty is related to degree of competence with which board members perform their management responsibilities. In fact, the fiduciary responsibility has nothing to do with board members skill. Basically, a breach of the abuse of such power result in harm to one or more of his constituents. The placement of ones trust, confidence and responsibility in another person is the hallmark of a fiduciary relationship. The investiture of such trust, confidence and responsibility in the fiduciary bestows upon him, a position of influence and superiority over the person with whose he deals. As such, he is charged with an extraordinary degree of moral accountability to those people. Clearly, trust and confidence has been reposed on one side and there is a resulting superiority and influence on the other side. Thus, board members are fiduciaries to shareholders and unit owners who have elected them to their position of power. QUESTIONS ANSWERS 2. Who should be held responsible and accountable? The directors, top management and employees of Delima Enterprise SIB should be held responsible and accountable. This is because the directors should be more familiar with their roles and duties as company directors. They should have possessed enough skill and expertise to develop a good strategy and structure in the company. In the context of the Malaysian corporate law framework, the duties and esponsibilities of the company directors in Malaysia are clearly stated in the Malaysian Companies Act 1965 (Act). Under the Act, company directors are responsible for the management of their companies and have a fiduciary duty to act in the best interest of their companies. Sections 166A(3), 166A(4), 166A(5), 167(1), 167(1A), 169(1), 169(3), 169(16) of the companies Act are some of the key references that state that company directors are responsible for the maintenance of accounting and other records, as well as the tabling of the audited financial statements at a general meeting of members of a company. While Sections 166A(3), 166A(4), 166A(5) state clearly that the directors of a company shall ensure that the accounts of the company (including consolidated accounts, where applicable) laid before the annual general meeting are in accordance with the applicable approved accounting standards. Section 167(1) requires the company directors and managers to ensure proper maintenance of accounting and other records to enable them to be conveniently and properly audited and Section 167(1A) requires accounting entries and other records to be properly documented within sixty days of the completion of the transaction. Besides that Section 169(1) and 169(3) require directors of a company to table at the annual general meeting a profit and loss statement for the period and a balance sheet to which the profit and loss account relates. Section 169(5) requires directors of each company to prepare a resolution signed by no fewer than two of the directors attesting to the profit or loss of the company for the financial year and the state of affairs of the companys affairs as at the end of the financial year. QUESTIONS ANSWERS The top management on the other hand should have involved in giving opinions on decision making. They are the ones who discuss with the directors on any matters that are important for the future of the company. They should also carry out their own responsibilities and duties in the company. The finance executive, Cik Amy for information and data that is related to the accounting transaction in DESB as well as to maintain proper recording of the Companys assets and integrated accounting system to be used in the Company. 3. Could the Audit be completed soon without any qualification? An auditors report is considered an essential tool when reporting financial information to users, particularly in business. It is mandatory for all companies under the Companies Act 1965 to perform the statutory audit. In this case, DESB was required to comply with the Companies Act 1965 to prepare the Audited Financial Statements and in addition to meet the bankers request to process the facilities application. Yes, the audit can be completed soon without any qualification if En Zayed and Pn Hashimah could attend to the outstanding matters objectively. They should discussed objectively with the auditors and be guided by the auditors for the appropriate solutions. It was noted from the audit findings that several ransactions with significant amount were wrongly recorded and due reconciliation was necessary to identify and make appropriate adjustments to the accounts. 4. What should be done to improve the leadership and management of Delima Enterprise Sdn Bhd? The leadership of DESB can be improved by stating a clear Job description of each position in the company to prevent redundancy and breach of fiduciary responsibilities. DESB must also have sufficient control mechanism in both the management and operation level. The company can also introduce an internal audit department. Besides that, extensive sets of Standard Operating procedure SOP) must be introduced in all aspects of the management and operational level with the objective to achieve goal, prevent deviation, provide details and information for controls. This question will be further answered in the next part under Recommendations for Delima Enterprise Sdn Bhd. Improvements. RECOMMENDATIONS After identifying all the issues related to Delima Enterprise Sdn Bhd, now we can recommend on what should be done to improve the current management and leadership of the company. DESB must practice and implement some recommendations that will enable the company to enhance its performance and settle the unresolved issues. Segregation of duties Firstly, the company must implement segregation of duties. Encik Zayed should assign different employees to different position so that each task would be carried out by different individuals. In custody of assets the employees responsible for purchases or disposals of fixed assets should not have an access to record transactions in the fixed asset ledger. The useful life of the fixed asset (i. e. the life over which asset is depreciated) should be determined based on generally accepted accounting principles and entered in the system by a finance employee responsible for maintaining the fixed asset ledger. Fixed asset disposals should be made after review and authorization from a supervisory-level employee. Periodical physical counts of assets should be conducted by employees without record-keeping or authorization responsibilities, such as a finance department or an outside inventory service. Adjustment to the fixed asset system should be reviewed and approved by a maintenance of fixed asset system. The reconciliation of the general ledger fixed asset balance to the fixed asset system should be completed by someone who does not maintain the fixed asset system. Account reconciliations should be reviewed and pproved by someone other than the preparer of the reconciliation. While for record keeping, the employee who is responsible for the receipt of cash should not have access to record or authorize transactions in the accounts receivable ledger and customer accounts. In addition, the person receiving the cash or preparing the deposit should not be responsible for recording cash transactions or preparing the preparing the bank reconciliation. The employee preparing should not be responsible for cash transactions in the account receivable ledger and customer accounts. In addition, the bank reconciliation should be prepared by an employee ho is not involved in cash receipt or cash disbursement activities. The Adjustments and write-offs to customer accounts should be reviewed and approved by an employee who does not have responsibility for recording these transactions. In addition, this employee should not be responsible for preparing the reconciliation of the accounts receivable subsidiary ledger to the general ledger accounts receivable subsidiary ledger to the general ledger account balance. The preparer of bank reconciliations should not have the responsibility for recording cash receipt or disbursement transactions. In addition, bank reconciliations should be reviewed and pproved by an employee other than preparer. As a best practice, the reviewer should be in a supervisory-level position. As for automation or computerised system, there should be segregation between systems development and operations, operations and data control, and data base administration and system development. The employee responsible for designing and implementing information system cannot be the same person as the person responsible for testing the system, conducting system audits, or monitoring and reporting on systems. Secondly, the management should provide necessary training to all the employees so that they ould be more efficient in performing their Jobs. The directors too must equip themselves with all the necessary knowledge and skills to lead the company. En Zayed should spend more on training to equip the employees with proper knowledge. The management too must hire people that have good academic qualifications relevant experiences. The qualifications of the candidates must be emphasized so that they can carry out their tasks well. Cik Amy should be send for further training to enhanced her understanding in relation to her Job description and competency to perform her Job. The management should enrol her to a short course esignated to improve work efficiency and effectiveness in any local institutions. Besides that, the company should create and implement Standard Operating Procedure (SOP) for all transactions related to each department in the company. (Refer Appendix 1) All types of incorporated companies enhance corporate governance. The directors must be updated with matters regarding powers of the registrar of the company, management and administration of the company, officers of the company, accounting and auditing of the company. Authorization Authorization is the process of reviewing and approving transactions or operations. Some examples are verifying cash collections and daily balancing reports; approving certifications, leave request and cumulative leave records; and approving charge orders, computer system design or programming changes. In future, DESB should emphasize on the authorisation in any transaction. This will prevent misappropriation of cash or assets. DESB management should prepare budget planning, plan on any cost that is likely to be incurred. This enable them to compare the budget cost and actual cost to see any variance on the performance evaluation. This will help managers to make efficient decision making. Every asset purchased ust be recorded manually computerized, Assign person(s) to be responsible for the company assets, Propose the Asset Tagging System The company should create a new organisational chart according to function. All the positions and function should be clarified clearly. (Refer Appendix B) Accounting records The accounting records must be kept in a safe place and documented based on its categories according to date. All the vouchers must be pre-numbered and statement of accounts must be sent to customers every month. Access controls Access control to the companys record must be restricted to authorised personnel nly. For example, the employee responsible of accounting information records should have medium of control such as password to secure the information. Only authorize employee can access to the information. Independent verification Finance manager should prepare worksheet to verify the performance of finance department staff independently. While supervisor must be hired to evaluate the time in and time out or the performance of DESB employees. They must not prepare their own timesheet anymore. 5 Cs of Creditworthiness of Borrower In order to be eligible to apply for the bank loan facilities, the company management ust ensure they comply with all the 5 Cs of creditworthiness of borrower. Character refers to the borrowers integrity and willingness to repay the financial obligation. Capacity refers to borrowers cash flow and ability to repay the debt from ongoing business operations. Capital is the borrowers financial net worth. A significantly positive net worth has the potential to offset insufficient cash flows, because financiers perceive the borrower still has more than adequate means to repay the loan. Collateral refers to any property owned by the borrower that can be pledged for security. Conditions refer to economic, industrial and company-specific prospects and events that may occur during the period of the loan that could have a significant effect on your company. For example material prices, an employee strike, increasing interest rates, etc. CONCLUSION As a conclusion, I have learnt how to relate the theories into practices in a real life situation from the issues encountered by Delima Enterprise Sdn Bhd. The directors surely need to equip themselves with necessary skills and knowledge before they incorporate the company into a private limited company in term of management and leadership. REFERENCE icoph. org/downloads/ICO-CEO-Job-Description-20-September-2011 . pdf docstoc. com/docs/4625243/general-manager-Job-description http:// www. fishershypnosis. com/free-standard-operating-procedure-template. html Yycadvisors (2012). Appointment of auditor in Malaysia. Retrieved September 25, 2012, from yycadvisors. com/appointment-of-auditor-in-malaysia. html Malaysia, S. S. (2012, January). Removal of Auditor. Retrieved September 25, 2013, from ssm. com. my/en/ls/application/auditor/how Wikianswer (2013). SCs of creditworthiness of borrowers?. Retrieved September 25, 2013, from http:// wiki. answers. com/Q/5_Cs_of_creditworthiness_of_borrower- http:// malaysiabizadvisory. com/auditor-role-in-sdn-bhd-company/ Companies Act 1965 www. businessdictionary. com Suggested Standard Operating Procedure (SOP) Purpose (Appendix A) 1. To ensure that the processing of financial documents is consistent and to describe the procedure of processing of financial documents. 2. Scope This SOP applies to the whole department processes. 3. Responsibilities It is the responsibilities of the manager of each department to ensure that the procedure is being applied to his/her own department. . Procedures Authorization Contact. Each department should nominate at least two senior as their Authorized Contact Officials. Any important document requires verification from both authorization and both or one of them is not signed, it shall not be entertained. Segregation of duties. Same Job may require different people to complete the transactions and it also provides independent views on the work performed. Assets. Custody of assets : Any storage of assets must be kept by the person chosen and frequently review the conditions of assets. Any obsolete assets must be analysed more whether to be disposed or upgrades. Recording of assets : The person who records and custody must be separated and he is to ensure that the records on amount, types of assets, value of the assets and anything regarding the assets must be properly kept and filed with proper coding. Suggested Standard Operating Procedure (SOP) (Appendix A) Accounting records The Chief Financial Officer, Controller and accounting department personnel should not have access to modify general ledger accounts or change mappings for these accounts. Normally these changes should be made by IT personnel after approval. Financial statements should be approved by supervisory personnel at a higher uthority level than person preparing the financial statements. Access controls. The fingerprint verification machine can be used in accessing controls to important items. For example, the warehouse. Independent verification The fingerprint verification machine allows for multiple records to be crossed checked. There is no one allowed to make any changes to the first records and second records are used to verify the first records. This is to increase the level of security. Improper Organisational Chart The organisational chart was improperly arranged and too few positions (with