The Necessity Of The Mobile Phone Today English Language Essay

The Necessity Of The Mobile Phone Today English Language Essay Hand phone, cell phones or handset has been the one of necessity rather than a desirable in our live in this modern day. Nowadays, hand phone has been an affordable gadget for everybody and the parent can effort to buy a hand phone for their children. Even our children also can be seen with hand phone at anywhere they go and even in school. The question begging a genuine answer is whether they are responsible enough to be allowed to be with these communication gadgets in school. Ministry of Education has set a regulation on using hand phone in school which is I strongly oppose with that regulation and proposal. The regulations are to allow student on using hand phone in school but with limitation usage. With this regulation student still can use hand phone in school. Minister of Education should not allow the student to bring and use a hand phone in school at all matters. There are more badness rather than a benefit when student bring their hand phone in school. This is because the technology in the hand phone can cause the student exposes to a bad behavior. There are still young and they are suppose to concentrate on their study first rather than playing or using their hand phone. During the school time they have to spend that valuable time on their study and class. After school time they have a lot of time for playing with their hand phone. The school authorities and the teacher mainly should play a major role to prevent these usages of hand phone among th e students. The parents also strictly have to control their children from misuse the hand phone. In the school also they provide a public telephone for student to use. Even in school office also they have a direct line telephone that the student can use to call their parent in urgencies cases. The parents should trust the school management when their children are in school. There is no need to be worried because the school management can make sure 100% safety on our children, this is fully guarantee by the Ministry of Education and even the Government of Malaysia. Although I have left school 11 years ago, but considering that Ive been in school for 12 years from pre-school to form 5, everyone did just fine without hand phone in school. So we should strongly not allow our children to bring the hand phone in school. 2.0 Statement of the problem. There are too many problems when we allowed the student to use the hand phone. One of the problems is there will be a tendency to show off ones hand phone, especially of the latest model. This will not only bring a beginning to the downfall of human values and becoming a snob of the society, but also cause inferiority of other students who cannot afford the latest models or hand phone. The inferiority will affect the esteem of students and if they are caught with the trend, they might resolve to stealing in whatever means either directly or monetary, or pressure the parents who have been working hard for the children to have good education. This will burden the parent to find extra money to full fit their children necessity. Nowadays the children dont want a cheaper hand phone they only want the sophisticated hand phone such as I phone 4, Blackberry etc. Just because the market price of hand phone are falling fast, it doesnt mean that one should just take their current model for gran ted and if it gets stolen, one will just buy a new one. So what if you or the parents can afford to a new phone, life just doesnt work in such a way that when something goes missing, you just get a replacement. When the stealing happen the criminal cases in school will increase and this will drop the reputation of the school itself. The school can be classified by a school for a bad student and this will make the parent thing they should not let their children to enter the school and find the different school. Other than that, the student has spent the pocket around RM10 to RM40 per month to buy a prepaid. No wonder the pocket money for our student. RM50 per month are never enough for the student nowadays. Some of them even ask their parent to register a postpaid due to insufficient prepaid top-up use per month. With the gadget technology nowadays, hand phone are already built-in with camera, video and even Internet in hands. This is easy to capture or downloading a picture and videos in this case the student can expose on pornographic or sex video with are unsuitable on their age. After that they may distribute them among their schoolmates. This will end up with rape and sexual intercourse among the student and will be bad influences for young children. Camera hand phone is increasingly popular. And you never know when pictures or videos are taken, or where they are taken for what purposes. Sure, all of us will be saying that we wont do such inappropriate thing but you never know about the person next to you. We can never be too careful. By using a hand phone the student also can surf to internet. This will end up they are not concentrate with their lesson in the class but they busy with their hand phone even nowadays face book also can surf through hand phone. The entire student for sure h as a face book account and they surely more focus on face book rather than their education. Although the usage of hand phone is limited to before school and recess time. Instead of students socializing and growing up with schoolmates, hand phone, reputed to be the cannot leave behind companion of individual nowadays, will probably make students pay more attention to the handset instead. All hand phones must be switched off during classes and curricular activities. Lets be real. If we can turn the phone off, we might as well leave it at home. And to expect students to turn it off is one thing that is unlikely to happen. The most theyll do is silent it and set it to vibration mode. You dont have to look into school situation. Even in university lectures, most undergrads dont silent the phone when theyre supposed to. The phone will normally be in the pocket or at least in the bag. The point is, it will never be anywhere far but always in contact since the phone is on silent. With that, theres always a possibility of using phones during lessons to SMS, play games or download. S ome of student will play with their hand phone during their boring subjects. One, this clearly doesnt shows any respect to the teacher. Two, its taking the teacher for granted. Three, just because the person is smart and playing with hand phone wont affect the studies then why are you even in school? School is not just a place to study or speed your time to get into college and university. Its a place where you learn to grow up socially. Furthermore, cell phone should be banned at all because when we allow student to use hand phone in school the teaching and learning process will certainly be disrupted. When teacher enter the classroom they need to spend a lot of time to check and make sure all of their student already switched off the phone. It will be a need for teachers to do so or some of their students may take out the phones and start playing games instead of focusing on the class. Some more students may misuse their hand phone by cheating in examinations by sending the answers using SMS or by write down the notes in the hand phone. Other than that, imagine the situation when every student in a school takes out their hand phone and keeps sending SMS or makes phone calls during recess time. Compare this condition with a situation where every student takes out a book and keeps reading it during recess time. I am very sure that no school would want to see the first situation and all schools are looking forward to see the second situation. Schools would not be the place for students to attain knowledge if hand phone were to be allowed in schools. 3.0 Methodology. As for to support my argumentation or oppose the proposal I have made an interview and discussion with them with three respondents which is two from them are same with me to oppose the proposal and they dont agreed to allowed the students using hand phones in school. Some of the discussion Ive done it at the school and some in their house. The three respondents on my interview which is a parent who have children in school, the first respondents are Mr. Mahmad Bin Abd. Kadir live in Taman Putri Kulai. Work as a clerk in school. He has one child who is still in school. His children are study at Sekolah Kebangsaan Taman Kota Kulai. Second respondents is Mrs. Norzaila, work as a clerk in school. She lives in Taman Melati Indahpura, Kulai. She has three children who are still in primary school. Her children are study at Sekolah Kebangsaan Taman Kota Kulai. The third respondents are Mrs. Norzana Mohammed Noor. Shes work as a teacher. Shes has a three children in primary school. Her childre n are study at Sekolah Kebangsaan Taman Kota Kulai. 4.0 Findings. According to my analysis through these three respondents, two of them are not agreeing with the proposal and they are not allowing the student using hand phone in school. Even though, they have children they still not allowing their children using a hand phone in school. Their reason is children are still young and are not suitable on using hand phone. They also mention in the interview that there is many problems may arise if they using hand phone in school. Furthermore, they cant afford to buy a hand phone for their children. If they have three children it is impossible for them to buy three hand phones for each one of them. This will burden the parents if their children keep pushing them to buy the hand phone for them. They want their children to concentrate more on study rather than playing with hand phone. They dont want their children negligence. They also want their children to success during the examination. So they should start from the beginning to archive their goal and am bition. They want their children to success in study until to University. They also mention that they dont want their children to be a bad boy by against the school rules. So the two respondents are same with me to not agree with the Ministry of Education proposal and strongly not allow the student using hand phone in school. The last respondent are agree with the proposal which is Im not agree with her. She agrees for the student to use the hand phone in school and accept the proposal of Ministry of Education. According to her, the proposal is good. Shes agree because for her children safety in school or outside the school. This is because shes working and their children always alone after the school hours. Shes often to contact their children through phone. This is too easy for her to check on their children while working. Her husband also working and dont have much time to look after their children. They need to communicate through phone to check wheatear their children are straight go back home after school or not. They also worried if their children misuse the hand phone. If not about safety reason she also dont to let their children use hand pone in school. Shes work as a teacher and shes know about good and bad if their children misuse the hand phone. Shes just let their children use the phone for safety purpose and easy to communicate. Shes always reminded their children to not misuse the hand phone and just uses it for important thing only such as emergency call. Shes only bought a simple hand phone for their children, the hand pone without Internet or camera only use for call and SMS. It must be seen that the main reason by parents to let their children continue to use cell phones is because of safety purposes. If they have the phones, it is easier to reach them and even know where they are. It is also beneficial during emergency situations when the child can either call for help or be located in case he or she is gone missing. Even though those parents who do not support this idea say the children are not yet responsible enough to be given the cell phones, they tend to stick to the fact that the youth are likely to abuse the trust bestowed on them by parents. The parents can point to the fact that youth are always seen talking endlessly on phone to their friends. Even the short text technology on phone has been abused but the children see it as a pastime whereas the parents are usually uneasy when they see the youth misusing the privilege given them. Since parents know exactly what their children are like, they would be in the best position to make the decision o n this matter. They are also the ones to decide at what point their children should be allowed to go ahead and own phones. It is advisable to set time limits on the time they can use the phone though as this will show that the parents are in control. 5.0 Suggestions. After made an analysis on these matters, my suggestion is there no need to allow the children to use the hand phones in school. In school, teachers are the ones who take care of our well-being. When we fall sick and really need to be taken home, injured or emergency, the teachers are more than willing to contact parents to inform them. Isnt that what the use of the school having emergency contact numbers for, after all, the use of the office phone is always there when in need. Even public phones in school or outside the school grounds are available. And to say that the phones are frequently not in good condition or not working, that will teach students to take care of public premises. We never know when we are in dire need to use it. The Ministry of Education also needs to add more public phones in school for student needed. The school management also needs to play important roles to take a good care of safety among the student. Having problems and need to call parents, theres always the office for emergency. And public phones for all reasons. And if all means doesnt work, Im very sure teachers are kind enough to lend their own hand phones to use. The question of teachers using the hand phones in school also needs to be given a thought. Teachers should also understand that they are the role model in school and it is not appropriate to show the misuse of the phone. Even worse, give students work and then laugh on a conversation over the call. They will lose the respect of the students and students are not to be blamed for not respecting teachers in this case. I feel that if teachers are expecting an emergency call like if someone is in a hospital, they should inform the class first, rather than disrupt the class in the middle of a lesson and then apologizing And being careful, it is true to say that the society out there is no longer of what it used to be before. Sometimes I wonder, for parents to keep track the whereabouts of their children, how sure are they that the children are not elsewhere from what is said, or perhaps for parents to make sure the kids reach a place safely (school in this case), dont you think that a mere phone call is good enough, we depend on technology too much that personal responsibility is no longer shown. I may not know the worries of a parent and yet it may seem easy for me to say. But as a child of my parents, even they never need to check on me, I feel that its more meaningful and to realize how much my parents cared for me if they can spare some time to check on me other than just a call. Again, most parents are working and time is hardly there. Or the distance is too far between home and school. Hand phones must be banned from school among the student. If there still the stubborn student being the hand phones the school authorities should do spot-check and confiscate hand phones. The discipline teacher should play major roles, ask their prefects to do spot-check before school hour begin. This is to make sure there is no student bring the hand phones to school and then keep their phones at house. On the school banning students from bringing hand phones, the students itself must aware why the school had done so, the students must understand that the kind intention behind the schools decision. They also must accept the reasons. If they want to use the hand phones, use it after school time outside the school. They have more time to play after school hour. School is the place for study not for playing or to show off our wealth. Parents and teacher must monitoring and proper guidance on the students to prevent anything happen. The student must think during their parents childhood there are no hand phones use and there nothing happen during that time. Their parents also should explain to their children there is no issue during their childhood without hand phones. They still can manage to go to school without hand phones. Dont just depend on the technology too much. If there are still the stubborn student bring the hand phones to school, school management must take a serious action by fine the student minimum RM5 per day. This is not to burden the student but to teach them not to bring the gadget to school and left it at home rather than bring to school. The money can use for the improvement purpose and development in school. The school management must assign their teachers to handle this issue. The school management also must implement a motivational class or series of lessons for students to teach them about proper etiquette and ethics that govern the virtual world. Classes are held once a term to teach st udents on what they should look out for when taking a picture or video, such as whether they are infringing upon the privacy of others. The lesson also educates students on the concept of intellectual property law, critical especially when downloading information and music from the Internet.

frames of the iraqi war Essay -- essays research papers

The Frames of the Iraqi War   Ã‚  Ã‚  Ã‚  Ã‚  There are many views, theories, perspectives, and ideas pertaining to the War in Iraq. Throughout the last three years, as more and more information becomes available, the reasons for going to war with Iraq has changed. The War in Iraq would be considered a social movement. Therefore, it has many collective action frames, which legitimize a set of beliefs about a certain action or movement.   Ã‚  Ã‚  Ã‚  Ã‚  The first pro-war frame is the first reasoning that the government gave for going to war with Iraq in the beginning – weapons of mass destruction. The United States had reason to believe that Sadaam Hussein, Iraq’s leader, had weapons of mass destruction and was harboring terrorists or contributing to terrorist actions. This could be identified as the motivational frame. It seemed as though America had a legitimate, rational explanation for invading Iraq. The United States government had both factors that contributed to the effectiveness of the frame: credibility and relative salience.   Ã‚  Ã‚  Ã‚  Ã‚  The motivational frame, weapons of mass destruction, was given credibility when it was said by the Central Intelligence Agency that they had reason to believe that Iraq was producing such weapons. It was also given credibility when the President identified Iraq as part of the â€Å"Axis of Evil† and a threat to the United States. The American people look at the President to know the information...

Health & Hygiene Essay

Contents 1 Introduction 2.1 Food safety and hazards 2.2 Food contamination and its impact to human body 2.3 Foodborn illness and prevention measures 2.4 Employees responsibilities in food service and potential guidelines 3 Conclusion 4 References 5 Appendices 5.1 HACCP Principles 5.2 Gilling-Taylor model of HCCP barriers 5.3 The measurement model 1 Introduction As written in(Sprenger, 2009, p7) Hygiene is the science of preserving health. Food hygiene involves more than keeping it clean, it contains all the essential procedures to guarantee safety and freshness of food throughout preparation, processing, manufacturing, packaging, storage, distribution, handling and offering for sale or supply to the consumer. 2.1 Food safety and hazards Food establishments are supposed to structure a food safety management system, this could be because of either internal or external aims. Nowadays, the food business is also liable for presenting in a clear way exactly how the food safety has been planned and secured. This has been accomplished through the progress of Hazard Analysis of Critical Control Points (HACCP) plan as part of the food establishments’ safety assurance systems. HACCP is a controlled and organized method for convincing food safety. According to(Fotopoulos, Kafetzopoulos and Psomas, 2009, p.895) The main aim of the HACCP system are the identification, assessment and the control of food-borne safety hazards. To close it, HACCP is an instrument for the increased improvement, with a purpose to make a safety promise and a well thought-out manner for food safety. 2.2 Food contamination and its impact to human body Food contamination is involved with the issue and area; food poisoning. According to(Sprenger, 2009, p.87) Management must ensure that there is appropriate supervision to prevent contamination of food. There are four kinds of contamination/hazards: The first one is â€Å"microbiological hazards† that is caused by for example bacteria or parasites. This type of contamination is classified as the most serious and is able to impact the body with food poisoning or even death. The second one is â€Å"physical hazards†. This is a contamination that is generally spiteful and painful and can contain parts of paper, metal or plastic. The third contamination is â€Å"chemical hazards† which usually consist of mercury in fish or condenses from cleaning substances. The fourth is â€Å"allergenic hazards† and it impacts the body with items such as milk, cereals, peanuts and eggs. As written in(Sprenger, 2009, p64) the Food Service Sanitation Manual of the Food and Drug Administration states that: â€Å"At all times, including storage, preparation, display, service and distribution, food shall be protected from potential contamination, including dust, insects, rodents, dirty equipment, unnecessary handling, coughs and sneezes, flooding, drainage and overhead leakage or condensation†. 2.3 Foodborn illness and prevention measures Written by(Eunice Taylor, 2008, p480) â€Å"Despite great advances in modern technology, producing safe food and keeping it safe remains a worldwide public health problem with illness caused by the consumption of contaminated food described as the most widespread health problem in the contemporary world (BenEmbarek, 2002)†. The classification of foodborn illness is every infections caused by the consuming of the food contamination, viruses and pathogenic bacteria. Reasons for foodborn illness are time temperature mishandling, low personal hygiene and contamination. All the just mentioned reasons can be extremely hazardous so it ´s crucial for all operations to prevent it and as mentioned in(Sprenger, 2009, p52) prevention is done through methods such as: – Ensuring the safety of all water supplies, it ´s crucial to chlorinate water that is used for preparation or drinking. – Ensuring a satisfactory disposal of sewage. – Ensuring the heat treatment of milk and milk products. – Double-wash ready-to-eat fruit and vegetables. 2.4 Employees responsibilities in food service and potential guidelines To achieve the key elements in executing the HACCP system successfully and ensuring a safe working environment in terms of hygiene, the operation needs a structured and required program that employees has to follow. As written by(Fotopoulos, Kafetzopoulos and Psomas, 2009, p.897) For all types of food businesses, management awareness and commitment is necessary for the implementation of an effective HACCP system. The method will also depend on the management and employees possessing the proper skills and knowledge. Further written by(Fotopoulos, Kafetzopoulos and Psomas, 2009, p.897) A weak analysis of the potential hazards because of inadequate skills and knowledge leads to ineffective food safety management. This is why training is deliberated as an important and necessary element of the effective food safety management. So to give examples of potential guidelines, the employee should be properly updated and informed of how the whole operation works, such as out-of-date food, spillage, refrigerator controlling, monitoring temperatures, storage of food etc. 3 Conclusion To summarize the above mentioned facts, we can state that hygiene is a crucial regulation that we have to follow in order to operate the company successfully, based on the facts that it is an effective method to avoid the different forms of hazards that appears in the food industry. 4 References Fotopoulos, C.V. Kafetzopoulos, D.P. and Psomas, E.L. (2009) â€Å"Assessing the critical factors and their impact on the effective implementation of a food safety management system†, International Journal of Quality & Reliability Management, Vol. 26 No. 9, pp.894 – 910. Poulston, J. (2008) â€Å"Hospitality workplace problems and poor training: a close relationship†, International Journal of Contemporary Hospitality Management, Vol. 20 No. 4, pp.412 – 427. Sprenger, R.A. (2009) Hygiene for Management, 15th ed. Doncaster: Highfield Taylor, E. (2008) â€Å"HACCP for the hospitality industry: History in the making†, International Journal of Contemporary Hospitality Management, Vol. 20 No. 5, pp. 480 – 493. 5 Appendices 5.1 HACCP Principles Source; Taylor, E. â€Å"HACCP for the hospitality industry: History in the making† (2008, p. 481) 5.2 Gilling-Taylor model of HCCP barriers Source: Taylor, E â€Å"HACCP for the hospitality industry: history in the making† (2008, p. 486) 5.3 The measurement model Source: Fotopoulos, Kafetzopoulos and Psomas â€Å"Assessing food safety† (2009, p. 902)

Accounting Principles and Health Care Essay

There are no formal accounting principles that apply to health care. However, there are five generally accepted guiding principles used in the management of the financial aspects of health care management (Cleverly, Song & Cleverly, 2011). Understanding the five guiding principles are important in understanding financial information and managerial accounting and how the principles relate to health care (Cleverly et. al. ). The five principles include, accounting entity, money measurement, duality, cost valuation, and stable monetary unit. Each principle and how it relates to health care is discussed in the following (Cleverly et. al. ). Accounting Entity An accounting entity is the business or corporation that performs clear economic activities, separate from any personal economic endeavors (Accounting Tools, 2010). An accounting entity requires financial records that define financial activities (Cleverly et. al. ). In health care, accounting entities can be hospitals, clinics, or other entities that are part of a larger corporation. See more: Social process essay Accounting is geared to measure and report the financial activities of the entities under consideration. Money Measurement Money Measurement is very simply, a way to keep count and records of the incoming and outgoing revenue of the accounting entity. This is not an easy task and involves consideration of various issues (Cleverly et. al. ). Resources and liabilities have to be considered and calculated to determine accurate money measurement. Resources are also referred to as assets. Scarce resources are things, supplies, money, and other things or resources that are needed by the company in order to generate money. These resources are limited and necessary to the entities operation (Cleverly et. al. ). This may include nursing staff for heath care organizations. Other scarce resources for health care organizations may include buildings, many different kinds of medical supplies, medications, and other supplies to care for patients and maintain the organization. Assets are the resources that the organization has and the money generated. Liabilities are resources that are owed for services, supplies and other things that the organization has acquired. The ideal goal of any business is for the assets to be greater than the liabilities (Cleverly et. al. ). Duality Duality is a simple mathematical equation or rather, it seems simple. The equation states, â€Å"The value of assets must always equal the combined value of liabilities and residual interest, which we have called net assets. † (Cleverly et. al. pg. 185 para. 1) This requires balancing reports about changes in either side of the equation. In health care, for instance, changes such as buying supplies, receiving payment for services, or paying the electric bill are all transactions that require balancing the books, so to speak, so that the equation is still equal. Cost Valuation Cost Valuation can be defined as choosing the right price for services, supplies and other things of value (Hutton, 2005). Choosing the right price may be based on the history of what the entity has paid that is reflected by money measurement or may be based on other measures of what a cost should be (Cleverly et. al. . Market value is a way to assess a cost value. This seems to be favorite way with many organizations. This method is not considered objective, however and can provide different opinions on what an item is worth, making costing difficult (Cleverly et. al. ). Replacement value is another way of choosing the right price. This gives the cost of how much money it would take to replace an item or service (Cleverly et. al. ). In health care for instance, when costing an expensive piece of medical equipment, replacement value makes more sense than market value. The organization may receive different quotes on market value but replacement value should be more consistent and reliable. Stable Monetary Unit The stable money unit is our country is the dollar. The dollar is used in money measurement and other principles that have money values attached. The dollar is always the dollar but the value can change based on the economy and inflation (Cleverly et. al. ). An example of how this might impact health care is, suppose the organization, based on replacement value, has allotted a certain amount of money to purchase an expensive medical devise. Before the purchase has been made, the dollar decreases in value or is unavailable and has to be imported. The value of the dollar has changed; the country from which the item is imported from may have experienced a decrease in the value of the United States Dollar. The dollar is still a stable monetary unit though there may be fluctuations due to inflation or other events. Conclusion There are no specific hard rules that govern accounting; the five guiding principles of accounting are used to help organizations keep track of the entity’s assets and liabilities.  The principles are not perfect but serve as a guide to costing and money measurement. The stable money unit in our country is the dollar. The dollar may experience fluctuations in value but is still considered stable and how the United States measure and pay for any expenses. The five principles seem simple and as one looks into each principle further, it is noted that there are complexities and problems that must remain in the forefront of the accountant’s mind when keeping up with the financial end of any organization.

Do Auditors Need to Have in-Depth Knowledge of Information Technology Essay

Yes, auditors need to have in-depth knowledge of information technology. Networks and computers deliver the most information needed for auditing to work. For it to be effective, auditors have to use the computer as an auditing tool, audit automated systems and data, and understand the business purposes for the systems and the situation in which the systems operate. The other important uses for networks and computers by auditors are in audit administration. By pursuing new uses for computers and communications, auditors can direct their activities more effectively and improve their skill to review systems information. Automated tools give auditors the chance to increase individual productivity and audit function. The development of auditing in the fast growth of technology, which directly contributes to information technology auditing, internal control standards and guidelines explained by Yang (2004). Technology, electronic data processing, and information system have altered the way organizations handle its business, endorsing operational efficiency and assist decision-making. American Institute of Certified Public Accountants (AICPA) and the Information Systems Audit and Control Association (ISACA), have provided standards to allow and deliver required guidance to auditors. In SAS No. 48, â€Å"the effects of computer processing on the examination of financial statements,† explained and suggested auditors to consider the methods of computer data processing and other important factors such as planning and supervision, study and assessment of internal control, evidential matter, systematic review procedures, and requirements of the audit team. It also underlined the individual characteristics of information technology systems that should be measured by the auditor when directing the assessment process. In SAS No. 94 recognized the types of systems, controls and evidence auditors faced. The author also explains the Statement Of Information System Auditing (SISA), which express the needed requirements for information system auditing and reporting Tucker (2001). Staciokas (2005) have directed to understand internal audit functions, search effect of information technology and analyze advantages of internal audit in the organizational governance. Also did research on the definition of internal audit has continually changed and revised over the past few decades, and are still faced with certain issues understanding of internal audit function and it position within the organization. At the time the function of internal audit includes the internal control effectiveness, assistance to external auditors, or fraud investigations, but also identification of organizational risks, discussions to the senior management on risk management, develop improvement or global operations. Ruud (2001) explains, â€Å"it is important to understand needs and expectations of internal and external decision makers towards internal audit function† but also explained that there is some problem faced by internal audit being as an important part of organization. Auditors assisted by information technology based application; Computer Assisted Audit Tools increased effectiveness of internal audit in the organization. The author has underlined the purpose of internal audit function is to monitor, evaluate and improve risk management, controls, and governance process, but has not provided enough analysis on how different corporate governance’s approaches can influence internal audit process in the organization. Coderee (1993) has explained how computer assisted audit tools and techniques (CAATT) based programs can automate certain audit function in the organization. The benefits of CAATT is it can be used to increase audit coverage, improve the combination of audit skills, increase independence of auditing from information system functions, and adopt greater reliability and increase cost effectiveness through the progress of reusable computerized techniques. The author demonstrates and suggests how automated tools and techniques have improved the value, efficiency, and effectiveness of audit. This has been stated in internal control over hazardous material where the critical audit’s objective was to review controls over the procurement, distribution, storage, and disposal of hazardous materials. But another standpoint, the author gives an example of workforce reduction program where CAATT used to review the efficiency and effectiveness of this program, personnel information system, and payroll system, the audit was successfully provides senior management with an assessment of the effectiveness of the program. Also how auditor inspected the controls over the closure process of a production plant. In one situation, an audit team helps the organization to determine whether equipment and inventory items were sold at an appropriate price, and properly safeguarded to prevent theft or loss. The CAATT developed for this closure were successfully used and reduced timing of the planning phase generally by more than 50%. And determine the benefits and effectiveness of CAATT in automating audit functions in the organization and allowed improvement of efficiency and effectiveness of auditing process be established. But the author has not provided any research survey and reports to support and justify his statements. The analysis of how CAATT automating of audit function are only based on survey and suggestion of unverifiable sources. As audit tools are growing more powerful and sophisticated, they are also becoming easier to learn and use but they also have to adapt into a difficult and always changing environment. Types of audit software can easily clash with features of other software on the network or computer, and must be thoroughly managed. As tools become more influential, auditors may use features or services provided in the software that command large amounts of system resources such as processing cycles, communication bandwidth, and storage, and to compete with other users of those resources. One good example, an auditor can request access to a file with a program that will scan each record in the file and can lock other users out until the process is complete. The processing could also require large amounts of network storage space at a time when it is in short supply and could cause a server to crash. It is important to schedule this kind of processing at times when other system users will not be behind or stop them from performing their work. Instead, many audit organizations perform their audit analyses using files copied or archived from the live production files. It is important to understand there is no general model for technology tools appropriate to all organizations. It is also important to understand the increasing dependence on technology to accomplish or support almost all auditing activities. Technology topics make up an increasing percentage of the auditor’s professional knowledge and skills set. While technology background is important in understanding new developments and directions, it is important to continue obtaining new knowledge. Effective use of audit technology tools is important to the achievement of audit activity, but is only a step toward understanding the changes technology in business and the auditing profession. Developing technologies will continuously change the shape of and approach to business controls, and audit approaches and techniques must change appropriately. Another important role for auditors and the auditing profession, is to reassure and support the efforts of providers of systems and new technologies to boost the built-in monitoring and assurance features of systems without considering them as processing overhead or as essentials that contribute to decreased performance. An important role for auditors is just to understand and change with the technologies, but to also explain the effects of this changes to others that are being effect by this.

The Cask of Amontillado Research Paper Example | Topics and Well Written Essays - 1500 words

The Cask of Amontillado - Research Paper Example The story is about a love – hate relationship. In the story, the narrator is trying to portray the psychological complexities of these opposite emotion, emphasizing the way they enigmatically blend into each other. The story is about revenge, insult and death. Montresor loves himself and he cannot stand the insult by Fortunado; the self-love led Montresor to attempt murder. The death is ironic in the story as it is brought about by much desirable wine â€Å"Amontillado†. The wine enabled Montreso to entice Fortunado into death. Montreso persuades Fortunado into the dark recesses of the family catacombs and promises to offer a delicate wine. Here, the desire of wine led to the death of Fortunado.The title â€Å"The Cask of the Amontillado† of the story by Edgar Allan Poe has foreshadowing metaphor. The title of this grim story has an unusual ring to it. This is a strange title which we have not heard before. What does â€Å"Amontillado† literally mean? Actu ally, Amantillado is an alcoholic beverage something similar to Sherry. Only when people read the story they realize that it is a Spanish wine. Cask, by the way, is barrels in which wines are stored traditionally. Cask comes in many sizes. In the story, Montreso tells Fortunato, he has a â€Å"pipe of what passes for Amontillado†. In this context, â€Å"cask† also means â€Å"casket†. In the story, the Fortunado seeking a â€Å"cask of Amontillado† finds a â€Å"casket of death†.

Tax reform debate Essay Example | Topics and Well Written Essays - 750 words

Tax reform debate - Essay Example g all the economic woes that the Bush administration left have opted to extend the past administration’s tax cuts, in an effort to stimulate the economy and to fully recover from the effects of the great recession. This move is quite ironic as the 2 Presidents came from the opposing camps of Republicans and Democrats. Though they have pushed for the same tax agenda, Democrats positions are said to be Keynesian influenced, while Republicans are influenced by supply side theory, which they say is the complete opposite of Keynesians. Originally, it was the Democrats who were pushing for the tax cuts. Kennedy and Johnson’s administration in 1960’s pushed for tax cuts. However in recent history, the scenario was reversed Reagan and Bush both belonging to Republican have implemented tax cuts (Chuck). 1.On the positive note, the tax cut helped to stimulate the economy as people with low income were able to buy more than usual. Under Bush administration’s Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the child tax credit was increased 100% ; estate and gift taxes were repealed and income tax rates were reduced. 2. On the negative side, critics argued that tax cuts have benefitted mostly the 5% of the US population who are paying about $470 Billion of the total income tax revenue, while the next 20% of the population pays about a total of $260 billion and the 3rd who comprised the 25% of the population pays about $120 billion and the bottom earners who comprised the majority 50% of the population pays a total amount of $35 billion collectively (David,2005) .By merely looking at the figures, its simple to see that tax cuts indeed benefitted the elite 5% of America’s population. 3. Consequently, tax cuts dramatically lessens government budget and increases public deficit and national government’s debt. Concretely the tax cuts under Bush administration have hurt badly the health sector. Americare reported that due to dwindling