Saturday, November 16, 2019

Oedipal Complex in the Tragedy of Hamlet Essay Example for Free

Oedipal Complex in the Tragedy of Hamlet Essay How might the Oedipal complex factor into the tragedy of Hamlet? Oedipal complex Freud’s theory of stages of development for boys To describe a boy’s feelings of desire for his mother and jealously and anger towards his father Also thought boys felt they were in a completion with their father for possession of his mother His father is looked at as a rival They boy is observing his father in hopes of being like him or even better Those that carry on these feelings into adulthood are considered to have an Oedipus Complex During the Gibson movie Hamlet hates his uncle/step father; Claudius which Freud says is alright. Claudius is now the new king of Denmark We guess Hamlet would have taken the throne eventually if Queen Gertrude had not remarried. It seems like Claudius and Hamlet have built a rivalry and are in a competition for Gertrude. Because Hamlet feels like Claudius has taken his place next to Gertrude. One of the most controversial scenes in the Gibson movie is when Hamlet goes into Gertrude’s bedroom and confronts her about Claudius. He tells her not to have sex with Claudius (jealousy) He’s obsessed with the thought of his mother in bed During this confrontation there is a lot of sexual tension between the two The movie shows them passionately kissing What other comparisons can we draw between Hamlet and Oedipus? Similarities Differences Oedipus earned the trust of his people Oedipus acts on his actions How could one make the argument that the mother figure is the root of all problems in the play? What is the role of King Hamlet’s ghost in the play? How do you know that it is not a figment of Hamlet’s imagination? Why can’t Gertrude see it? Does Hamlet love Ophelia? How does one obtain power in Hamlet? Explain the importance or lack of importance of thinking and action. How do the Id, Ego, and Superego emerge in the play? At what point in the movie do you believe Hamlet crossed â€Å"a line of madness†? Does he come back? When? How is Hamlet being portrayed in the Gibson movie, the other movie, and the play? What other dramatic differences can you identity among the play’s text, the Gibson version, and the third version that you viewed? The biggest difference between the play and the Gibson version is that Fortinbus isn’t mentioned.

Thursday, November 14, 2019

The Impact Of The Internet On Communication Essay -- Networks Telecomm

The Impact of the Internet on Communication The internet has revolutionized all forms of communication since the beginning of its existence. The world has now become ‘smaller' or more like a ‘global village', so to speak. The internet was first used by the U.S military for communications purposes. The internet, from the communication point of view, has brought on new developments and techniques to keep in touch not only for individuals, but for businesses as well. An example of how the internet has impacted communication would be an example of doctors now communicating through live video feeds via the internet with patients or other doctors to diagnose patients or to even guide and advise surgeons through complicated procedures. Email Email (electronic mail) was one of the biggest breakthroughs in communication when the internet was commercialized. With email, it became possible to send messages and letters across the world in a matter of seconds to the recipients address. Email was used as an alternative to conventional mail or ‘snail' mail, as the term was introduced to describe its speed. As technology improved, it became possible to ‘attach' documents, photographs and even sound clips or songs to emails which made mail by post redundant. Emails used packet switching software whereby the email was broken down into ‘packets' and sent via the internet to the recipient. VoIP (Voice over Internet Protocol) Internet Voice, also known as Voice over Internet Protocol (VoIP), is a technology that allows you to make regular telephone calls using a dial up or broadband internet connection instead of a regular phone line. Some services using VoIP may only allow you to call other people using the same service, bu... ...ely in real-time. When logged into a chat session, you "converse" by typing messages that are instantly sent to other chat participants. One of the most popular IRC programs is ‘mIRC'. P2P technically stands for "peer-to-peer." A peer-to-peer architecture allows hardware or software to function on a network without the need for central servers. The person connects directly to his or her peer through a dedicated connection where no one else can interfere. An example of P2P chat clients are MSN Messenger and Yahoo Messenger. These P2P clients make chatting user-friendly and interesting as there are options for a web cam or an audio conversation, and options to transfer files from one peer to another. The use of emoticons makes the conversation either more real or more fun. Bibliography www.google.com www.fcc.gov www.askjeeves.com www.about.com www.mirc.com

Monday, November 11, 2019

Accounting Information Systems Research Paper Essay

Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements, and to institute and monitor effective internal controls over financial reporting. The cost of implementing an effective internal control structure are onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk adverse due to fears of incrimination. The Public Company Accounting Oversight Board (PCAOB) was created by SOX to oversee the accounting process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations must be approved by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the internal controls in company accounting information systems. The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. Accounting Information Systems Research Paper The Sarbanes-Oxley Act of 2002 changed the landscape of corporate financial reporting and auditing. In the wake of corporate reporting scandals, Congress decided the accounting profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive internal control procedures to deter fraud and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the authority of the SEC to oversee accounting and auditing processes. Public companies are required  integrate internal controls in their accounting information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002 In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and misleading financial reporting. SOX legislation tackles several important concerns including corporate responsibility, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3). Under the law, independent auditors and corporate officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the company’s internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days prior to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are compl ete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006). This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financial  reporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the company’s independent auditor must issue an attestation regarding management’s assessment of the internal structure as part of the company’s annual report (Bloch, 2003, p. 68). Material changes to a company’s financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information – i.e. product recalls, personnel changes, or loss of a major customer (Hoffman, 2005, p. 4). Internal Controls Effective internal controls protect a company’s assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components: the control environment, risk assessment, control activities, information and communication, and monitoring (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide reasonable assurance company assets are protected and financial reporting is accurate. Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controls’ effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a company’s internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. When documentation is lacking or nonexistent, independent auditors will report either a significant deficiency or material weakness in internal control (Conway, 2003, p. 19). Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 24:3, â€Å"By wisdom a house is built, and through understanding it is established† (New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate management’s assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and subsequently attest to management’s assertion regarding internal controls. Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In addition to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses. In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managers’ time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOB The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants’ self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable failure to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB Pronouncements Pronouncements related to accounting information systems. Auditing Standard No. 12, â€Å"Identifying and Assessing Risk of Material Management,† addresses the auditor’s requirement to understand the company’s information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information technology affects the company’s flow of transactions. Additionally, the auditor should become knowledgeable about the companyà ¢â‚¬â„¢s period end financial reporting process, including general ledger procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010). Pronouncements related to internal controls. Auditing Standard No. 5, â€Å"An Audit of Internal Control over Financial Reporting that  is Integrated with an Audit of Financial Statements,† establishes requirements and provides direction for audit engagements of management’s assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due professional care, and professional skepticism. The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has adopted the generally accepted auditing standards as described in the American Institute of Certified Public Accountants’ Auditing Standards Board’s Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firm’s audit client throughout the audit and the engagement period. In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPA’s Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firm’s standards of quality (Quality Control, 2003).  Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPA’s Auditing Standards Boardâ₠¬â„¢s Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003. The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditor’s Discussion and Analysis (AD&A) with an auditor’s report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditor’s views of management’s judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information Systems The SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, â€Å"IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment.† Prior to SOX, there were no definitive requirements on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 27:2 3, â€Å"Be sure you know the condition of your flocks; give special attention to your herds† (New International Version). Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accounting  transactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77). IT governance is a process whereby a company’s IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are: strategic alignment, service delivery, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5). Strategic alignment is the integration of the IT infrastructure into an enterprise’s strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cost-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5). Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be successful in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 1:5, â€Å"let the wise listen and add to their learning, and let the discerning get guidance.† Conclusion The Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid. References A Guide to the Sarbanes-Oxley Act. (2006). Addison-Hewitt Associates. Retrieved April 30, 2014, from http://soxlaw.com Ahmed, A., McAnally, M., Rasmussen, S. & Weaver, C. (2010). How costly is the sarbanes oxley act? Evidence on the effects of the act on corporate profitability. Journal of Corporate Finance, 16, 352-369. Attestation. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 5. (2007). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 12. (2010). Retrieved April 30, 2014, from www.pcaobus.org Bloch, G. (2003). Sarbanes-oxley’s effects on internal controls for revenue. The CPA Journal, 73(4), 68-70. Retrieved from http://search.proquest.com/docview/212294542?accountid=12085 Conway, R. (2003). Sarbanes-oxley, section 404: Achieving compliance. Orange County Business Journal, 26(15), 19. Retrieved from http://search.proquest.com/docview/211081168?accountid=12085 Current Activities. (2013). Retrieved April 30, 2014, from www.pcaobus.org Damianides, M. (2005). Sarbanes-oxley and IT governance: new guidance on IT control and compliance. Information Systems Management, 22(1), 77-85. Retrieved from http://search.proquest.com/docview/214122540?accountid=12085 Ethics & Independence. (2003). Retrieved April 30, 2014, from www.pcaobus.org Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 ed.). Mason, OH: Cengage/South-Western. Hofman, S. (2005). Beyond sarbanes-oxley requirements. ISeries News, 1-6. Retrieved from http://search.proquest.com/docview/219592654?accountid=12085 Holmes, M. & Neubecker, D. (2006). The impact of the sarbanes-oxley act of 2002 on the information systems of public companies. Issues in Information Systems, 7(2), 24-28. Retrieved from http://iacis.org/iis/2006/Holmes_Neubecker.pdf Holy Bible, New International Version ®, NIV ®. (1973, 1978, 1984, 2011). Retrieved from http://www.biblica.com Kepczyk, R. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Kim, B. (2003). Sarbanes-Oxley Act. Harvard Journal on Legislation, 40, 235-252. Retrieved from http://heinonline.org.ezproxy.liberty.edu:2048/HOL/Page?collection=journals&handle=hein.journals/hjl40&type=Image&id=241 Moffett, R. & Grant, G. (2011). Internal controls and fraud prevention. Internal Auditing, 26(2), 3-12. Retrieved from http://search.proquest.com/docview/863454394?accountid=12085 Quality Control. (2003). Retrieved April 30, 2014, from www.pcaobus.org Roman, H. K. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40 (8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Solomon, D. & Bryan-Low, C. (2004). Companies complain about cost of corporate-governance rules. Wall Street Journal, February 10. Retrieved from http://search.proquest.com/docview/398856653?accountid=12085 Vakkur, N., McAfee, R. & Kipperman, F. (2010). The unintended effects of the sarbanes-oxley act of 2002. Research in Accounting Regulation, 22(1), 18-28. Retrieved from http://dx.doi.org/10.1016/j.racreg.2010.02.001

Saturday, November 9, 2019

PhD Program Essay

It is with distinct privilege that I seek to provide the committee of this University my application for a post-graduate PhD degree in Exercise Kinesiology. Equipped with the necessary skills and competence, I wish to impart the necessary information relevant in my application. In the end, it is my desire to showcase my relevant education and experience which had given me the opportunity to meet the necessary criteria for acceptance. The constant motivation and aim to improve has always been my constant objectives in seeking higher education. Acquiring the relevant concepts and theories can be an essential as I seek to balance the interplay between the real environment and the views presented in textbooks. Moreover, the experience can also serve as an avenue for teaching in my relevant profession. Having the sufficient training and schooling can permit a solid leverage over the things being given to students. Looking back at my educational background, I achieved my Associates of Arts degree in Santa Fe Community College, Gainesville on May 2005. By 2007, I finished my Bachelor of Science in Applied Physiology and Kinesiology at University of Georgia, Athens. Currently, I am due to graduate on December 2008 with an Education Master of Science in Exercise Physiology at the University of Miami. All these things have been significant in what I am right now. With regards to my work experience, I had been employed by Don Shulas Hotel in Miami as an exercise specialist/wellness coordinator. In here, I was given the responsibility of handling clients in various fitness levels. Moreover, I began creating strength plans for golf players in the hotel. It is with these encounters that I was able to apply the things I had learned in my education while at the same time obtain the necessary experience to be competitive in my realm. Also, recognizing the importance of reaching out to other people, I had also been a participant of a volunteer program last 2006. I became engrossed at Terwilliger Elementary School wherein I taught students with mental disabilities of basic motor skills. The fulfillment and satisfaction of seeing these kids learn has always been beneficial in my personal drive to teach. Similarly, it developed my interpersonal skill in handling different kinds of people. This I see is another crucial factor to be successful in my field. I also understand that the PhD program requires a research topic that will guide me throughout the program. Due to this, my interest shall focus on the effect of resistance training on diseased population such as diabetes, hypertension and cardiovascular diseases. I seek to provide to the expansion of literature by showcasing my study towards my colleagues. It has always been my overall goal to investigate relationships and provide added insight to my profession. But I still feel the dire need to be guided by professors who will impart their time and effort to lead me towards increased competency and growth. That is why, if given the opportunity, I would like to be under the tutelage of Dr. Borsa, Dr. Haas, and Dr. Hausenblass. With their help, I can maximize my potentials and at the same time pave the way for learning for students. In the end, I hope the committee shall consider my application. Your approval can be very beneficial not only to my personal goals but at the same time to individuals who share the same interests that I have. It is only through our hard work and determination can we achieve the changes that we desire.

Thursday, November 7, 2019

Indefinite Article With Initialisms

Indefinite Article With Initialisms Indefinite Article With Initialisms Indefinite Article With Initialisms By Maeve Maddox Note: An initialism is a group of initial letters, each pronounced separately, used as an abbreviation of a name. Many English speakers who probably use the indefinite article an in front of a vowel when speaking seem to encounter a mental disconnect when it comes to writing. The following examples were found on major news sites or on sites offering professional services or advice: Pieces of the bag recovered have been sent to  a FBI  lab for forensic testing.   The 404 or Not Found error message is  a HTTP  standard response code. Step-by-step tutorial on how to add  a LED  to a USB thumb drive. Applying to a MBA program can help you advance in your career or switch careers entirely. A NBC executive indicated that the independent formatted Nonstop channels were doing well but needed separate 24/7 programming.   There are several benefits to being  a RSVP  Volunteer. Did you setup and assign  a STMP server  for this account? The problem lies in an incomplete understanding of the rule for the use of a and an. Many speakers retain the rule as â€Å"Use an before words that begin with a vowel and a before words that begin with a consonant.† The complete rule is â€Å"Use an before words that begin with a vowel sound and a before words that begin with a consonant sound.† The 26 letters of the alphabet are sound symbols, but the symbols have names. And several of the consonant letters have names that begin with vowel sounds: F [ef] H [aitch] L [el] M [em] N [en] S [es] R [ar] Here’s the correct way to write the words and initialisms given in boldface above: Pieces of the bag recovered have been sent to  an FBI  lab for forensic testing.   The 404 or Not Found error message is  an HTTP  standard response code. Step-by-step tutorial on how to add  an LED  to a USB thumb drive. Applying to an MBA program can help you advance in your career or switch careers entirely. An NBC executive indicated that the independent formatted Nonstop channels were doing well but needed separate 24/7 programming.   There are several benefits to being  an RSVP  Volunteer. Did you setup and assign  an STMP server  for this account? In deciding whether to write a or an in front of an initialism, say the name of the first letter. If the letter name begins with a vowel sound, use an. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Precedent vs. PrecedenceA "Diploma" is not a "Degree"

Monday, November 4, 2019

Characteristics of a Leader

There are certain characteristic found in some people. It is just that, they put them in a position where people looked up to as a leader. People often say ‘ He or she is a born leader’. Whether in fact a person is born a leader or develop skills and abilities to become a good leader is open for debate. There are some clear characteristics that are found in good leaders. These qualities can be developed and naturally is the part of their personality. Firstly, a good leader must have a positive attitude. This quality is a required not just for a leader but everybody. However, this is specially necessary for a leader. A leader needs to be positive and motivate his team, in times that are hard and times that are brutal. When times are tough and his team is absolutely down, when times are really frustrating, a leader is the who carries his team and his organization forward and that is what a leader needs to do look at the bright side of each and everything. Besides a good leader must be a good listener. This is because a good leader needs to listen to her followers. She needs to get feedback on a regular basis, open her eyes and ears and keep listening. Now a word of caution. Listening does not mean to blindly follow and accept everything that is said and shown. What goes hand in hand is listening. This also helps her followers to express theirs feeling or even to speak their rights. The quality which a leader should possess is intelligence and alertness. A leader has to use his brain every time and also has to remain  Ã‚   alert with   eyes and ears open otherwise he could easily be carried by any fraud or enemy. Many a times we see such situations around us, where a person in trouble or problem doesn’t hesitate in blaming and embarrassing even his closest friend to save himself, and also does not bother about his friends at all because the person has to get rid of his problems anyhow. So, he just thinks about himself and his life,   the life of other does not matter to him much. Some people have a misconception that only those people who are physically strong can become good leaders, but this is not the fact. A leader may not be physically strong but he needs to be mentally strong and firm in decisions. For example, Mahatma Gandhi, the Father of the Nation was the greatest leader but he was active and had a firm desire to serve the Nation. He had the power of organizing and uniting people and attracting people towards him by his speeches. This is the best quality of a leader which he had in him. We can also say that, a person who can satisfy the basic psychological needs of his followers can also be an effective leader. A leader must have average character . There are no perfect people, but for a leader to be considered good, they must have a character that is unquestioned within the organization. Leadership always draws criticism from someone, so a leader may not be able to get everyone to believe in him or her, but the people who know the leader best should trust the leader’s character. In a nutshell, a good leader must be faithful to his group members and activities. This in turn, will result in an atmosphere of assurance among the followers. Having faith in self abilities and the world around him , the leader gains inspiration and also inspires others in the process.

Saturday, November 2, 2019

Balanced Scorecard Research Paper Example | Topics and Well Written Essays - 500 words

Balanced Scorecard - Research Paper Example he balanced scorecard as, â€Å"a management system that facilitates organizations to clarify their strategy and long-term objectives, and then enforce them.† Secondly, the balanced scorecard enables business enterprises to improve continually on their results and strategic performance by provide them with feedback regarding internal business processes and external outcomes. Voelpel et al. (2006) stated that the balanced scorecard is important to any organization because it is a key ingredient in any successful business. The balanced scorecard has four key components or perspectives that enable the management of an organisation to clarify its strategy and long-term objectives and even enforce them. These four components of the balanced scorecard also represent the integral features of an organization that can determine its success. Therefore, it is correct to assert that the four key components of the balanced scorecard help the management of an organization to identify important information requirements that are necessary for the success of the business. From the image above it is noted that the balanced scorecard helps the management to identify important information regarding the financial position of the organization, the customer base of the organization, the aspect of learning and growth within the organization, and information pertaining to internal functions. On each component or perspective, the balanced scorecard has listed four different information that it requires to implement the management system. These four critical information requirements comprise of the objective, the measures, the targets, and the initiatives of each component. This is to say that upon look at the balanced scorecard framework, the management of Dual-Tech Inc will be able to identify crucial information that it will need to implement the management system and thereby be able to reap benefits attributed to utilization of the balanced scorecard (Kaplan and Norton, 1996). Voelpel