Thursday, October 31, 2019

Gender and the Media Essay Example | Topics and Well Written Essays - 1500 words

Gender and the Media - Essay Example The masculine is attributed to males while the feminine to the females. The document below analyzes the way media displays husbands as commercial or entrepreneurs while wives are always linked with kitchen or home matters (Carter 2). Mixed sentiments always feature concerning this matter some aiming to support while others stand to condemn it. I wish to counter this statement. Media is vital in creating social norms. This is because various media forms including television, film, and advertisements are available everywhere in the world today. The existence of gender roles is sole as a result of society choosing to accept them. However, the media tends to perpetuate them. According to Carter (2011), mass media like news industries, entertainment and advertising tend to portray men as well as women with stereotypes whereby ladies or wives are placed in deprived situations such as submissive and passive roles. Men or husbands, on the other hand, are usually revealed to have a likelihood of succeeding and always concerned with their occupations. Consequently, power relations and the traditional gender roles have become deeply interiorized in the sub-consciousness via the mass media. Biblically as well as according to the social set up, men are obligated to provide for the family. They are, therefore, required to be aggressive so as to put something on the table for their wives and children. The scenario of husbands being revealed as commercially oriented persons while wives as people dealing with domestic matters is an understandable fact. This is because for husbands to provide, they have to be entrepreneurs or focused on their occupations (Warren 2). Wives, on the other hand, have the right to be at home minding the domestic matters since the husband is providing. It is hence justifiable to say that husbands are commercial while wives are only meant for the kitchen matters.

Tuesday, October 29, 2019

Marley is warning Scrooge Essay Example for Free

Marley is warning Scrooge Essay Charles Dickens wrote A Christmas Carol in October 1843. It was the voice of the poor in London at that period. There was a great divide between the classes, Dickens wrote a Christmas Carol so that his readers could learn about the class divide and the suffering of the poor in London; Dickens shows the contrast very well in A Christmas Carol. Dickens came from a family who experienced debt. Charles younger years where evidently very hard, although he quoted that himself and his family loved Christmas and celebrated it with a smile, even thought he family lived on a low wage. When Dickens started to write A Christmas Carol he often walked the streets of London gathering ideas and looking at the poor people living in their slums. There is no doubt that Dickens life encouraged him to write A Christmas Carol, his father was thrown in prison for being in debt and Charles had to work at a boot blackening factory on the banks of the Thames. In A Christmas Carol we meet Scrooge a tight fisted and very rich man, who lived life on as little as possible so not to waste his well earned money. In a Christmas carol he is a caricature the worst possible person anyone could have met. Dickens lists negatives in the story to display the kind of man he is; Scrooge was a squeezing, wrenching, grasping, scraping, clutching, covetous old sinner Dickens also uses similes to describe him through out the book, it begins on a simile as dead as a door nail this is a clichi d simile a simile that is constantly used in common vocabulary. Dickens used a clichi because the poor and uneducated would have recognised and enjoyed his language, and the wealthy would realize the unarguable nature of the fact. He also uses then to describe Scrooge he was as solitary as an oyster he refuses to speak with anyone long terms at the start of the book, Dickens writes that even blind mans dogs even hide form him, backing up that scrooge was a caricature. Scrooge plays the part of the upper classes in London, not noticing the divide in society. The upper classes believed that the poor where too lazy to work. Therefore the Victorians created workhouses a place where the poor worked for a bed and food for them self and their families. These places were help slightly by the work of the philanthropists. Scrooge also does not like philanthropists people who want to collect money to help the poor are there no prisons? asked Scrooge. The Treadmill and the Poor Law are in full vigour, then? said Scrooge. Both very busy, sir. This show that Scrooge considers money over human welfare, and that he does not want to learn about the plight of the poor; this reflects the views of many wealthy businessmen of the day. Im very glad to hear it answers Scrooge to help the philanthropists regarding the workhouse. Many cant go there; and many would rather die. This depicts the truly callous side to the class division. If they would rather die, said Scrooge, they had better do it, and decrease the surplus population. The poor law was the only way of collecting money for the poor, and this tax was so very little that it hardly helped any of the poor or needy. The first ghost Scrooge is haunted by is that of his old business partner Jacob Marley. He warns of three other ghosts that will haunt Scrooge in the coming night. Jacob and Scrooge ran the business of loan agents their aim was to target the poor people of London lending them large amounts of money, money these people could ill afford and when the deadline came to pay him back; and may couldnt they where thrown into prison and their belongings sold. Marley wore chains I wear the chain I forged in life, said Marley I made it link by link, and yard by yard; I girded it on of my own free will, and of my own free will I wore it. Marley wore the chains because of every bad thing he did in his lifetime another link was added to the chain. This shows us that Marley was not a kind person. Is its pattern strange to you? The ghost questions Scrooge. Marley is warning Scrooge that when he dies he shall have a chain of his own due to all his bad deeds. Marley states that making money was his business mankind was my business At one oclock, the ghost appears, the features of the ghost were ever changing an old man a young child. This portrays the two ages that would suffer the most at Christmas time; it also shows the in fluctuation between past Scrooges youth and the present -Scrooge nowadays.

Sunday, October 27, 2019

Customer Relationship Management System In Mauritian Bank Marketing Essay

Customer Relationship Management System In Mauritian Bank Marketing Essay 20 years back Mauritius was a struggling to make its place in the Indian Ocean and to become recognized for its well established economy. At that time, not every new business had the capital required to start and expand. This is where banks played an important role in our economy. At the then time, Banks did not have a proper online system with their branches. Customers needed rendez-vous with Bank Managers before meeting with them. It was a glamorous time for bankers. Customers remained loyal to the bank. With the evolution in technology and with Bank of Mauritius imposing on Mauritian banks to be Y2K compliant, bank moved towards the implementation of a proper Core Banking system to serve their customers. And with the introduction of ATMs and online banking, customers visit less and lesser their bank branch. The whole concept of banking has shifted. Customers now prefer delivery channels instead of branch base banking. This perfect Banker Customer relationship slowly disappeared as the nation grew, the customer started to work with different banks at the same time as the competitors kept on increasing. As per latest figures of Central Statistics Office there are presently 21 financial banks in operation with a population of approximately 1.2 million out of which only 45 %( 548,300) are in the working class We need to keep in mind, though a bank needs clients deposit to work, its main profit will be generated by credit facilities. This income will be generated by those 45%. (Not taking into account a small percentage of offshore business) If our figures are correct, we have 21 banks that are fighting for 548,300 employed people and out of which two giant banks have been established since 1838 and in 1973 respectively. The aim of this research is to analyze the impact of Customer Relationship Management system in the banking sector and how it can help in customer retention, reduce missed opportunities and enhance internal process thus increasing profitability. The purpose of this thesis is not purely for academic purpose. There is currently a need to implement a proper Customer Relationship Management system (CRM) in the bank I am currently working. Table of Contents 1.0 Introduction 1.1 Introduction of the study The vision for all Mauritian banks is to be the best bank for customers to bank with. CRM is the concept of building a strong relationship with your customer and making sure that he comes back again by providing him with a high quality service. CRM is an integration of technologies and business processes used to satisfy the needs of a customer during any given interaction. More specifically, CRM involves acquisitions analysis and use of knowledge about the customers in order to sell more goods or services and to do it more efficiently (Bose. 2002. Pg 1 ) Customers are now more than ever demanding a different relationship with their suppliers, managing a close relationship has become a central aspect in delivering the business goals (Xu, Yen et al, 2002). With the increase in technology available to customers today the world has become a much smaller marketplace and the relationship an even more important selling aspect. Walton Xu (2005) explain that CRM is widely regarded as method of retaining and developing customers, through increased loyalty and satisfaction. According to Drucker (1996) knowledge is the only meaningful resource and the only real competitive differentiator. Xu Yen et al (2002) further state that successful companies will use customer information systems to build relationships on the levels that customers want them, and by organizing the information about each customer a singular 360 degree view can be made of each client throughout the company no matter how many customers they have. Companies are also realizing they can more easily lock in customers by understanding their needs and competing with exceeded expectations, something which CRM systems can help organize (H. Kale, 2004). The realization of the benefits of CRM are also noted in the market of related software product, in 2008 the CRM market reached 8.9 billion USD and to increase by nearly 50% by 2012 (Gartner Group, 2008). The study is to investigate how CRM will benefit the bank I am currently working with. 1.2 Problem Statement I have been in the banking sector for more than 13 years and had held different positions starting from teller, officer and currently to be the Head of Business Solutions. Currently the bank has expanded and merged with another sister company, information and customer retention has become amongst others the center of motion. Currently we could note that data is being held in different systems and consolidation is a big headache. This has impacted on service delivery. Duplication of data and heaviness in process has strongly been felt within the organization. Currently the bank does not hold a proper CRM system to address most of these issues and to minimize missed opportunities. Having highlighted this, a proper CRM will help in achieving greater height by the organization. The focus of most CRM systems according to Xu Yen et al.(2002) is to aid in the understanding of customers. By warehousing collected data about many different customers, forecasts of both customers future buying trends as well as individual customer behavior can be made. Customer Relationship Management can also help in breaking down the barriers between departments, something which can prove to be quite difficult, as in some firms there are even deep rivalries between departments (Edwards. 2007) 1.3 Objectives of the Study As per Doran, G. T. (1981), we need to consider the following criteria when setting up the objectives Specific Objectives are exclusively related to the business. Measurable The objective can be quantified. For e.g. Increase in profit amounting to Rs1 million instead of Higher profits. Agreed The parties who will be affected directly or indirectly by these objectives need to be informed and also have their consent. Realistic The objective should be challenging, but yet also be achievable. Time specific The objective should be delimited by time, having a specific start and end date. The following objectives have been identified for this study: Identify the benefit bank already implemented CRM have obtained Determine the hurdles and barriers in implementing a proper CRM Evaluate the impact of CRM in the Mauritian Banking Community Determine the benefit that bank will obtained in implementing a proper CRM 1.4 Research Questions The research questions in this proposal shall include but not limited to the following: How CRM has impacted on the internal process of banks What are the barriers and obstacle for implementing a proper CRM What are the main benefit obtained for a proper implemented CRM How far do bank staff agree on the benefit of a CRM By how much has missed opportunities been reduced 1.5 Hypotheses (Assumptions) The following hypotheses based on the objective of the study have been formulated: Hypothesis I: Ho: Banks in Mauritius do not agree that CRM improves their internal process HA: Banks in Mauritius do agree that CRM improves their internal process Hypothesis II: Ho: Banks in Mauritius do not face any barriers and obstacles for the implementation of CRM HA: Banks in Mauritius face barriers and obstacles for the implementation of CRM Hypothesis III: Ho: Banks Staff do not agree that CRM has ease their day to day tasks HA: Banks staff do agree that CRM has ease their day to day tasks Hypothesis IV: Ho: Banks do not agree that CRM has reduced missed opportunities HA: Banks do agree that CRM has reduced missed opportunities 2.0 Literature Review The idea behind Customer Relationship Management is not new; even the earliest merchants knew it was a good idea to build relationships with customers to keep them coming back. (Jobber , 2004) Customer Relationship Management (CRM) is a business approach that integrates people, process and technology to maximize relationships with customers Barton Goldberg, ISM, CRM Strategic Advisors. Jobber has stated the need for loyalty because it is customer loyalty that will ensure that the repeated purchase in made with your business. According to Storbacka and Lehtinen(2001, p 5) the three main pillars of CRM are : Customer value Creation Viewing the product as a process and it is the business responsibility for developing customer relationships Offering customers the possibilities to create value for themselves. With the help of technology and human resources, CRM will help a business to gain insight into the behavior of customers and the value of those customers. For CRM to be effective and bear its fruits, an organization must devise an adequate business strategy that it will have to follow. The organization must also look at the different ways information about customers comes into a business, where and how this data is stored and how it is currently used. With an effective CRM strategy, a business can increase revenues by: Providing adequate services and products that are exactly what customers expect Increase customer service level Initiate cross selling Provide the banks staffs with an extra tool that will help them increase business Retaining existing customers. Bringing new customers Personalized service Target the right customer with the right product Aggressive marketing All elements are mixed in to increase and maintain greater business to customer relationships. CRM has an impact mostly on marketing, sales, and customer service strategies. CRM helps create time efficiency and savings on both sides of the business spectrum. Through correct implementation and use of CRM solutions, companies gain a better understanding of their strongest and weakest areas and how they can improve upon these. Therefore, customers gain better products and services from their businesses of choice. In any business, CRM will start from the Back office and will go throughout the whole company to reach the front office. It is nowadays a must to put the customer at the center of the business. Customer experience is the sum total of all the interactions a customer has with your brand during his customer lifecycle. It has become the critical differentiator in todays hypercompetitive, hyper connected global marketplace. Differentiation based on product innovation is no longer sustainable because competitors can leapfrog feature/function advantages more quickly than ever. And differentiation based on price kills profitability. On the other hand, research shows that 86 percent of consumers said they would be willing to pay more for a better customer experience. [2011 Customer Experience Impact Report conducted by Harris Interactive] Being now the Head of Business solution of the bank, I found it suitable to perform this research in the Mauritian market for implementing a proper CRM solution in the bank ensuring that the bank reap its benefit. 3.0 Research Methodology This section describes the methodology that will be followed to address the hypotheses or research questions. It includes the research design, sampling method, data collection procedures, research instrumentation and related data analysis. 3.1 Research Design Research design provides the basic direction for carrying out a research project so as to obtain answers to research questions (Cooper Schindler, 2003). A descriptive research design will be adopted for this study since it involved collection of both qualitative and quantitative information by conducting a survey. The descriptive research design would therefore, make predictions and analyse the behaviour of the respondents with respect to the survey. 3.2 Population and Sample 3.2.1 Target Population A population is considered to be any group of people, events, or things that are of interest to the researchers and that they wish to investigate (Sekaran, 2000). The target population for this study will include banks in Mauritius and staff working in the banking sector. 3.2.2 Sampling Method Sampling is the process of selecting units (e.g. people, organizations) from a population of interest so that by studying the sample we may fairly generalize our results back to the population from which they were chosen. Trochim (2006). It is therefore, important to adopt the appropriate sampling techniques and to design the sampling method to minimise any error or response bias. The appropriate sampling technique that will be adopted for the study will be the simple random sampling technique so as to ensure that each officer has an equal chance of selection since a simple random sample is meant to be an unbiased representation of a group 3.2.3 Sample Size To determine the sample size we need to calculate the necessary the sample size for a different combination of levels of precision, confidence level (93%), and variability. The level of precision also called as the sampling error, is the range in which the true value of the population is estimated to be. This range is often expressed in percentage points, (e.g., Â ±7 percent). A proportion of 0.07 indicates the maximum variability in a population Therefore the Solvins formula, as described below, will be used to calculate the sample size at 7% level of precision. Where n is the sample size, N is the population size and e is the level of precision Hence the sample size for this study will be 68 on a population of 100. 3.3 The research Instrument The research instrument for this study will include a structured questionnaire to elicit relevant information from the respondents employ primary and secondary sources of data. Questionnaires have advantages over some other types of surveys in that they are cheap; do not require as much effort from the questioner as verbal or telephone surveys, and often have standardized answers that make it simple to compile data. Questionnaires are also sharply limited by the fact that respondents must be able to read the questions and respond to them. An open-ended question asks the respondent to formulate his own answer, whereas a closed-ended question has the respondent pick an answer from a given number of options. For this paper, the questionnaire will include both open ended and closed ended questions. The close ended will comprise of dichotomous, multichotomous as well as likert scaled information. The questionnaire will consist of some main sections such as First section will demonstrate the barriers and obstacles in implementing CRM Second section will point out the benefit obtained from CRM Third section will evaluate the impact of CRM in the Banking Community 3.4 Data Collection method The choice of the data collection method is influenced by the data collection strategy, the type of variables involved, the accuracy required, the data collection points and the skill of the enumerator. The links between the variables, its source and practical methods for its collection helped in choosing appropriate method. Therefore, for the data collection, the survey method will be adopted given that the survey involved a structured questionnaire given to respondents and designed to elicit specific information with respect to the objectives of the study. Moreover, the data will be gathered by scheduling a meeting with the different targeted organization where the questionnaires will be distributed to the different respondent and collected some days later to allow them to give the maximum information in a precise way. 3.5 Validity and Reliability Validity is defined as the extent to which differences in observed scores reflect the true nature among objects on the characteristics being measured and Reliability relates to consistency of results over a period of time. Hence, consideration regarding validity and reliability will be taken into account for this study. 3.5.1 Pre testing Pilot testing is used to identify and eliminate problems before the main survey takes place. 10% of the sample size will be used for pilot testing prior to the data collection phase. The pilot test will be used to check questions relevancy, whether respondent understands all questions, and logic of question order. 3.5.1 Reliability of data Reliability of data is used to check for internal consistency of data which is measured using coefficient alpha (also known as Cronbachs alpha). According to George, D., Mallery, P. (2003), the acceptable level for the Cronbach alpha depends on what is being measured, with the general rule of thumb being 0.7. Therefore, for the purpose of this study a Cronbachs alpha of 0.7 or higher will be considered acceptable, and that below 0.75 was regarded as multidimensional 3.6 Data Analysis and interpretation The data file will then be organized and analysed employing the SPSS software version 16.0 or above. Both descriptive and inferential statistics will be used for analysis where descriptive statistics will include frequency, percentage, mean and standard deviation. Inferential statistics will include regression analysis, correlation, chi square, T-test, ANOVA. Significant tests will be conducted at 5% level using p-value as indicator for both significance and hypothesis testing where; Indicator for significance P-value less than 0.05 = statistical significance P-value greater than 0.05 = no significance Indicators to be used for hypothesis testing P-value less or equal to 0.05 = reject Null hypothesis (H0) P-value greater than 0.05 = do not reject Null hypothesis (H0) 4.0 Expected Results The following results might be expected: It is expected that Mauritian Banks has benefited from CRM It is expect that Mauritian Banks has faced barriers and difficulties in implementing CRM It is expect that CRM has positively impacted on the internal process of Mauritian Banks. It is expected that number of customers has increased 5.0 Ethical Considerations In order to protect confidentiality, the data collected will not be revealed to others except in the form of processed data/information without detailing the identity of the individual responses. Relevant permission will be sought from the concerned authorities prior to administering the questionnaires. 6.0 Limitation of this study The limitation of the study is that not all bank staff will responds due to time constraints. Also only banks where CRM has been implemented will be contacted. However, the data collected from respondents will be analyzed and interpreted within the limited framework allowed. 7.0 Conclusion This study will endeavor to demonstrate to my senior management the benefit in implementing a proper CRM in the bank in order to align back-office processes and to leverage the use of IT system. This proposal will quantify the impact on the business in terms of customer retention and new offerings possibilities while reducing missed opportunities. Definitely this study will bring a better insight on the capabilities of a CRM. Definitely greater profit would be achieved if the CRM is properly implemented and used.

Friday, October 25, 2019

Essay --

The State of Israel is one of the youngest countries in the West Asian region. Since the late 19th centuries Jews from different parts of the world emigrated to the land of their forefathers towards creating a homeland, in an area that was predominantly inhabited by Arab Palestinians for centuries. Since its inception, the Jewish immigration or aliya has been in the process of developing its own identity and this effort is reflected in its constant search for common roots or to seek a unified Jewish identity for a people after two millenniums of Diaspora. Because of historical reasons and circumstances, Zionism had never accepted the Diaspora as a valid place for the Jews to be their home. The role of the past in the construction and legitimation of various ethnic and national movements raises importance of archaeology. This is valid for Zionism and its profound interests in historical sites and artefacts grew out of its search for Jewish national identity. Archaeology has been used by different nations as a political tool for the construction of their national identities. There are numerous examples from all over the world such as Soviet Union, Spain, Italy, Bulgaria, Ireland, Romania, Georgia, Belgian, Portugal, Norway, Albania, Germany, England and Japan etc. where archaeology was used in process of nation building. Archaeology in West Asian and North Africa region has been politicized successively through the efforts of colonialists and during the process of nation state building. Iraq, Israel and Egypt has been used archaeology in the process of nation-building. Archaeological evidences have been used in Israel to create a unified idea of the state through the presentation of the past, its connection to the present, and its... ...60s. The relationship that politicians and generals forged with archaeology was perhaps too intimate. During 1963 to 1965 Yigael Yadin ( first as Chief of Staff and then as a professor of archaeology) conducted excavations at Masada, which received personnel, funding and equipment support from a vast number of national and international Jewish organizations, as well as the Israeli army. The phrase "Masada shall not fall again" became a slogan for protecting the State of Israel that has become popular even outside the country. Furthermore the place and story became part of the socialization process and rituals of youth organizations and the Israeli army. Later it became the revealed site for the swearing in ceremony for the Israel Defence Forces (IDF). After prolonged efforts, the peace process facilitated Masada being declared a UNESCO World heritage Site in 2001.

Thursday, October 24, 2019

Interview Profile Final Beh/225

Final Project 1 Interview Profile Trevor Edwards BEH/225 Hillary Locke Final Project 2 In life everyone has different think and behaviors usually do to how a person is raised during childhood, what they have seen during childhood, or it is inherited through genes that are passed on to them. The person that I have chosen for my interview profile is a female, which is the opposite sex from me because I am a male. I made the decision of choosing a female for my interview because men and women think a little differently in some situations, which I thought, might shed a little light on the difference between the two genders and their thinking. My interviewee and myself age difference is five years apart being that she is twenty five and I am thirty years old. Both the interviewee and I have full time jobs while also going to school to open doors of opportunities that can make our lives better in the future. During the learning process my interviewee can remember information better by reading about behavior better than seeing it, because she can read whatever that she does not understand again to refresh the material to help get a better understanding of the material. She explained to me that when she reads the material she tends to remember the material better because the material seems to set into her brain better than if she see the behavior. She also states that if she sees the behavior there are distractions that can redirect her attention from learning the material, but if she is reading it her attention is set on the material and not other things that might be happening around her that could get her side tracked from what she is learning. I on the other hand like to see the behavior better than I do reading about the behavior because when I see things I tend to understand them better. I think it is because once I see it I know how it operates by seeing it through actions not words. Although words explain Final Project 3 the behavior I found it easier to understand the behavior through seeing the actions because it explains it literally and words can get misinterpreted from time to time. My interviewee likes to study at home instead of going to the library during the learning process. She states that although the library is a nice and quiet place to study which is just the way she likes it to be when she is studying, she might have to either wait to for a computer to open up or she might be using the computer and someone else might have a reservation to use the computer which will boot her off even if she is not done using the computer. She also told me that not everyone in the library abides by and respect library etiquette. She stated that libraries are often flooded with children and teenagers usually after school lets out for the day to get on the computer to do school work, play games, or just hang out because others are there to interact with. As for myself I like to study at home and I do not mind having the television or radio on at a low level in the background because to me it really does not cause a distraction to me. Some people might find things like these to be distractions that would not allow them to think or stay on track during the learning process. I also have to study when there are children or babies crying in the background which does not bother me, but little babies that cry for long periods of time can annoy me and can distract me from studying the material that I need to learn. I also like studying at home because I can stop and take a break to take care of something else I need to get done or just stop for a break to relax for a moment, and then get back to studying with no problem at all. Mainly I think that it comes down to how well a person can block out background noises and if that person Final Project 4 cannot block distractions well then they will not be able to study with things that are in the background and would want it quiet. I asked my interviewee if she has ever taken the Myers Briggs test and her answer was no which a different answer to mine was because I have taken the test before. I asked her if she would be willing to take this test and her response was yes. After taken the test my interviewee thought that the test was accurate from the results of her test because it defined her as a seller which was the same results as mine after I took the test. Both my interviewee and I seem to agree with the results because we both feel that we are sellers or have a seller mentality. I also asked my interviewee if she would recommend any of her friends to take this test to see if they agree with the results and she replied yes because she would want to see how accurate the test really was or if it just told everyone the same thing. I also reminded her that she could take the test more than one time to check the results that a way, but keep in mind that the test is also based on honest answers. I asked my interviewee if she thought that she was self monitoring herself when it came to her attitude and she replied yes because she wants to make the right impression to other people so she tries to recognize what attitude to have in certain situations which I agree with because I think that I am also self monitoring toward my attitude. I am the same way especially when it comes to knowing when to be serious and when to be playful. Most people do care how other people view them and what they think of you as a person. I also asked my interviewee what she thought had the most Final Project 5 influence toward her attitude and she told me that for the most part her family and friends had the most influence toward her attitude. She also stated that sometimes other people’s attitude toward her affected her attitude toward them meaning if they had a poor attitude with her she would more than likely have a poor attitude toward them. As for me I think that my mood and the people around me has the most influence on my attitude because if someone I am around has a negative or positive attitude then their attitude affects my attitude and I will more than likely have the same attitude as them in the long run, but for the most part if someone has a negative attitude I try to keep my attitude positive. When it comes to race, gender, and ethnicity my interviewee and I think that they play a role when it comes to developing a person’s personality and attitude. We both agree that people of different race, gender, and ethnicity think and behave differently in the same situation because of how they were raised or how they are treated in certain situations. There are some things that another race or gender might find funny in a situation, but someone of a different race or gender may not find funny in that same situation. When it comes to people performing tasks my interviewee and I agree that in most cases we are motivated by both intrinsically and extrinsically, but for the most part we both feel that the intrinsically motivation is what drives us both the most. Everyone likes to be rewarded for doing a good job or completing a task before the dead line. The main thing is that the greatest reward is when you complete a task and feeling proud of your accomplishment all because of your hard work and not because of a reward or to avoid a punishment. So intrinsic motivation is the best form of motivation in both my Final Project 6 interviewee’s eyes and mine as well, but extrinsic motivation is just a bonus most of the time because what is a person going to do when they have to perform a task without any extrinsic motivation? Final Project 7 Reference: Brophy, Jere (1997). Motivating students to learn. Guilford. CT: McGraw-Hill. (ISBN:0070081980). Dennis Coon's Psychology: Exploration and Application, West, 1989, pages 463-464. Morris, C. G. , ; Maisto, A. A. (2002). Psychology: An introduction (12th ed. ). Upper Saddle River, NJ: Prentice Hall.

Tuesday, October 22, 2019

Psychology Paper Essay

In this paper I am going to be talking about the philosophy of psychology in the 19th century. I am going to be discussing the roots in early philosophy leading into the 19th century that influenced the development of modern psychology, identify philosophers that historically relate to the beginnings of psychology as a formal discipline, identify major philosophers in the western tradition that were primary contributors to the formation of psychology as a discipline and explore the development of the science of psychology during the 19th century. There were several philosophers that historically relate to the beginnings psychology as a formal discipline. John Locke, George Berkeley, David Hume and John Stuart Mill are just a few to mention. John Locke made a distinction between simple and complex. â€Å"Simple ideas resulted from experiencing basic sensory qualities such as yellow, white, heat and so on, and from making simple reflections such as â€Å"pleasant.† A complex idea includes sever ideas, which can be a combination of simple and other complex ideas. Complex ideas are compounds and can be ultimately reduced to simple ones, much as chemical compounds are composed of simple elements.† (Goodwin, 2008). George Berkeley’s work on vision was the first systematic example of how empiricist thinking could be applied to the study of perception. Berkeley tried to show that our perceptions of the distance, size, and locations of objects are judgments that depend entirely on experience. We do not see objects directly; rather we make judgments about them based on visual information and our experiences. Davie Hume came up with the rules of association, that ideas that are similar or happen simultaneously are associated. He proposed three laws: resemblance, contiguity, and cause and effect. David Hartley, another dualist, believed that although the mind and body operated separately but also parallel to each other. He used association in his theory of memories. He believed the â€Å"strength of association relies on repetition† (Goodwin, 2008). John Stuart Mill, known as the â€Å"key transition figure in the shift from the philosophy of the mind to the science of the mind† (Goodwin, 2008), used a chemical rather than mechanical description in our complex ideas are made from simple ones. He believed that the mind was much more active than passive. Mill’s logic consists of the Method of Agreement, Method of Difference, and Joint Method.

Ethical Frameworks in the Era of Globalization

Ethical Frameworks in the Era of Globalization The globalization process has introduced new patterns in the world’s economy. By attracting more companies, it provides new ethical frameworks and moral responsibilities for legal entities to follow. So far, business institutions failed to regard safety and security of environment and society and prioritize their duties and responsibilities in front of people. Advertising We will write a custom essay sample on Ethical Frameworks in the Era of Globalization specifically for you for only $16.05 $11/page Learn More Instead, their primary objective was to meet their personal interests and increase their revenues at any price. However, personal objectives had a serious impact on the surrounding world. Working under intolerable conditions, people receive extremely low salaries. Failure to experience guilt and reluctance to conform to social norms led to the diagnosing the pathology of business institutions. Nowadays, international perspective of business d oes not admit development of corporation who act beyond accepted social standards. Respecting moral within the organization should also influence the overall image of the corporation. In the movie Corporation (Achbar Simpson 2003), the focus is first made on defining the essence and function of a corporation. At the beginning, this notion is defined as a unity should serve public good and trust. Corporation, therefore, is like a family in which its members should support each other. However, corporation respect rights and responsibilities for the people employed into the business, but not for the ones outside it. So, as an institution, business community is a monster that removes outside boundaries and acts regardless the existing environmental laws and legal regulations. However, considering corporation as a set of individuals, ethical and moral choices are present. Each person employed into corporation has moral and social values. The bottom line of all incorporate communities l ies in gaining a competitive advantage over one another. In the pursuit of money, business entities are ready to violate the norms and pollute the environment having no responsibility and awareness of the consequences these actions have for the world society. Corporate power prevails over people’s inner awareness of the necessity to conform to moral and ethical frameworks (Achbar Simpson 2003). The point is that this business community cannot fit in the societal values because their business goals do not correspond to the global objectives. Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More To gain power, one should neglect the welfare of each individual, but focus on personal stability and welfare. The presented discrepancy, therefore, is inevitable because it is impossible to adhere to accepted ethical principle and follow self-interest simultaneously. The essence of is global ization lies in developing new patterns of business development. Specifically, the globalized communities make shift from a legal entity formation based on an institution supported by the government and affecting public function to commercial institutions that should take responsibilities for the legal and moral rights of a person. Hence, the corporations should not have similar rights as physical persons because of much larger impact they have on the ecological and social situation in the world. Hence, each international company should create a three-dimensional vision of their business activities and employ ethical and legal principle that each individuals adheres to. In conclusion, the previous experience and history of corporation development provides underpinning for total restructure of the business world who should work for the social and ecological welfare. Human freedom and equality should be of paramount important for business entities. As a result, the global ethical fr amework focuses primarily on improving the total image of carrying out business. Hence, self-interest, empathy and solidarity should be put into the world context to predict advantages and advantages of business venture for the entire world. Reference Achbar, M., Simpson, B. (2003). Corporation, Canada: Big Picture Media.

Sunday, October 20, 2019

ACT Score Ranges Understand Your Score vs. Class Grades

ACT Score Ranges Understand Your Score vs. Class Grades SAT / ACT Prep Online Guides and Tips Are you wondering what the highest and lowest possible scores you can get on the ACTare? And, once you receive your score, what does it mean? Many people find it difficult to understand their ACTscore because the exam doesn't usethe same kinds of grades your classes do. In this guide, we've converted ACTscores into class grades to make them easier for you to understand. What'sthe Total Range of ACT Scores? For each section of the ACT, the lowest score you can get is a 1, and the highest score you can get is a 36. The ACT contains four required sections, English, Math, Reading, and Science, and scores from each of those sections are then averaged to get a total composite score for the entire exam. The range of the composite score is also 1-36. However, that still doesn't tell you all the information you need to know. This is because it's quite uncommon for someone to get a perfect score of 36 or a low score of 1 on the ACT. Also, you're probably more used to letter grades, like A- or B+, because that's whatyou see in class. To give you a better understanding of the ACT, we've converted ACT scoresinto letter grades as well asnumericalclass grades, like 85% or 55%, that you've likely seen throughout your time in school. How Can You Interpret Your ACT Score? In the table below, we've mappedACT scores to numerical and letter class grades. We thenexplain how to interpret the results and also how we created the table. In the final section of this guide, we also discuss what a good ACT score is. Conversion of ACTScores to Class Grade Equivalents ACT Composite Score Numerical Class Grade Letter Class Grade 36 100.0 A+ 35 99.9 A+ 34 99.8 A+ 33 99.6 A+ 32 99.3 A+ 31 99.0 A+ 30 98.5 A+ 29 98.0 A+ 28 97.4 A+ 27 96.6 A 26 95.7 A 25 94.7 A 24 93.5 A 23 92.1 A- 22 90.6 A- 21 88.9 B+ 20 87.2 B+ 19 85.5 B 18 83.7 B 17 81.5 B- 16 78.7 C+ 15 75.5 C 14 71.6 C- 13 64.1 D 12 45.1 F 27.3 F 10 15.9 F 9 9.9 F 8 6.4 F 7 4.0 F 6 2.5 F 5 1.5 F 4 0.8 F 3 0.5 F 2 0.3 F 1 0.0 F How can you use this table? For example, say you got a 17 on the ACT. You'd then want to find this row: ACT Composite Score Numerical Class Grade Letter Class Grade 17 81.5 B- From the table, we can see that getting a 17 on the ACT is roughly equivalent to getting a score of 81.5% or a letter grade of B- for a class. What DoesThis Table Really Mean? Put simply, the above table takes ACT scores and converts them to class grades. This gives you a rough idea of what letter grade or percentage you would have gotten on the ACT if the exam had used those types of scoring methods. Class grades are familiar to you because you've used them your whole life, but you may not have any experience with the ACT grading scale. The table takes information you may not completely understand and converts it to something you're more familiar with. More precisely, the above table convertsACT scores to class grades based on percentiles. These percentiles were calculated based on scores of previous ACT exam-takers. The class grades percentiles were based on a large academic survey of grading trends in college (which typically closely match high school grades). So, to go from an ACT score of 17 to a class grade of a B-, we found the ACT percentile for 17, then used the survey to determine what letter grade corresponded to that same percentile. Things to Note inthe Table First, note that the distribution ofACT scores and their class grade equivalents are quite different. At the top of the ACT scale, a 36 and a 28 are 8 points apart, yet, after the conversion, they all map to an A+. That's not a typo; both a 36 and a 28 are equivalent to an A+. Why is this true? It's due to the fact that classes often don't do a great job of differentiating between great students andtruly stand-out ones. In a hypothetical class of 20 students, you might have two people earn an A+. That may seem like a small number at first, however; if that same class represented all the students in the US, only two would score a 28 or above on the ACT. This is one of the reasons the ACT is very useful to colleges, particularly highly selective colleges, because it distinguishes between great students and the very best. Another thing to note is that both class grades and ACT scores do a good job of resolving middle-of-the-pack students.Ifyou go from an ACT score of 13 to a 22 just a range of 9 that's equivalent togoing from a straight D to an A-. For students who are about average in their class or a bit below, both ACT scores and class grades have solidresolution. You may also have noted that neither ACT scores nor class grades begin at zero. Why not? Think about what you know about grading patterns and scores you and your classmates have received. When did you last hear of someone getting a 10 out of 100 as their final class grade? Failing grades are given out less than 4% of the time for class grades. Similarly, when did you last hear of someone getting less than a 10 on the ACT? Neither case is common. Even though, technically, the lowest ACT score is a 1, less than 1% of people taking the ACT get lower than a 10.Therefore, it's more realistic tothink of the ACT as starting from 13, not 1. Can You Really Convert ACT Scores to Class Grades? Yes, it's completely possible to convert ACT scores to class grades; however, it's not an exact science, and there are a few things you should be aware of. First, remember that ACTsand your school classes don't testthe same thing. The ACT is a multiple-choice exam takenin one sitting. Classes, on the other hand, require hours of learning and schoolwork over a long period of time. Additionally, you take the ACT alone, but in your classes you work with teachers and classmates every day. Because the two measure very different things, getting a B- in a class does NOT automatically equala 17 on the ACT, and vice versa. Additionally, class grades aren't as rigorous as the ACT. If you got an A- in a class, would you consider that a good grade? If half the class got an A or an A+, then your A- would be considered a bad grade. Conversely, if you were the only person to get an A in that class all year, that A- would be a great grade. Therefore, you shouldn't view the conversion too rigidly. However, those notes aside, you're correct if you think about the table as "lining up," say, different varieties of races at a track meet. For example, you can't compare someone's performance in the 100-meter dash with a marathoner, but you could say that someone who completed the 100-meter dash in 10 seconds was at an Olympic level, while 2 hours 10 minutes would also be considered an Olympic level marathon time. What’s Next? Not sure what ACT score you should be aiming for? Read this guide to figure out your target ACT score. Want to begin or continue prepping for the ACT? We have a guide that explains every single question type on the ACTso that you're completely prepared for the test! Looking for an easy way to boost your ACT score? Learn aboutthe most common mistakes students make when guessing on the ACTand how you can avoid them. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

Saturday, October 19, 2019

My Philosophy of Education Personal Statement Example | Topics and Well Written Essays - 1250 words

My Philosophy of Education - Personal Statement Example When planning the educational philosophy, we should consider our purpose and know our goals to teach the students. The educational philosophy consists of theories that include logic, epistemology, metaphysics, and axiology. Logic finds answers to questions and is thus a way to evaluate arguments. Epistemology is the study of the philosophy of knowledge. It provides insight into such dimensions of knowledge as faith, reason and truth. Metaphysics is the study of reality (metaphysics-for-life.com, n.d.). It provides insight into the spiritual and religious knowledge and issues. Axiology is the knowledge about values. As a professional educator, we should have the right values, morals, and motivations to inculcate in the students. In the realm of the philosophy of education, there are certain questions that need be answered. They are: Who should know? What to know? How to know? When to know? And Where to know? This set of who, what, how, when and where completely defines the philosophy of education. Let’s start from the answer to the first question; Who should know? My philosophy of education says that everybody should know. Education is a fundamental necessity of every human being in the present age. It is not a matter of choice. Anyone who is born in the present age is obliged to receive education irrespective of his/her financial status. It is for this reason that going to school is compulsory for both the boys and the girls. What to know? is a suitable topic for debate. There has conventionally been considerable debate about what should be included in the curriculum and what not. These days, there is increased emphasis upon the importance of inclusion of such controversial topics in the curriculum as sex education. I believe that anything can be taught but following the standards of ethics. For example, students must be educated upon the importance of using contraception in sex and be made aware of the different kinds of sexually transmitted diseases an d the potential protective measures that can be taken to avoid them. The students must not, however, be shown any sexually explicit material in the name of education. This is my educational philosophy for a classroom setting. In the present age, knowledge is omnipresent. Normally, people are expected to know principally about the profession that they have formerly seeked education in, but nowadays, there is so much awareness that an individual that has not even pursued education about a certain field can get to know pretty much about that. This can be explained with the help of an example. Let’s suppose a teenage boy feels that his chest is a little too puffy than it should be in the boys his age. He needs to know if there is a medical problem, but he thinks that the condition is too embarrassing to discuss openly with his parents, siblings, friends or the doctor. It is just he who knows it and wants to do something about it. But the boy does not need to disclose his conditio n to anybody as long as he has a computer with an internet connection. All the boy needs to do is type â€Å"what causes puffy chest in teenage boys† in the search engine and the next thing he sees is links to innumerable articles about gynecomastia – that is a condition in which men grow unusually large chest because of hormonal imbalances. The boy gets to learn the name of his condition for the first time, and the moment he knows the

Friday, October 18, 2019

Concept of Representation in Diplomacy Essay Example | Topics and Well Written Essays - 5000 words

Concept of Representation in Diplomacy - Essay Example In the past, literature in the field of diplomacy has defined representation in various ways, some of which are even conflicting when it comes to its role in international relations in contemporary and future society. However, the importance of diplomatic representation in diplomacy would depend on the meaning attributed to this concept. As a result, the relevance of diplomatic representation has become the centre of a major debate about the importance of diplomacy in a fast evolving world. It's hard for us to picture what ancient diplomacy was all about. However, the diplomacy in the Greek and Roman civilizations was intermittent and generated no permanent in situations.1 (Hamilton and Langhorne 995: 7) "In order to dispense with diplomacy, that is with the methods used by independent governments to work out their own relations with one another, mankind would either have to let independent governments exist without the diplomatic dialogue, or else dispense with independence and 'sovereign states' altogether. They would not be able to conclude peace settlements or treaties with their neighbours, for such settlements are the essence of diplomacy. Each would have to stand alone against a more powerful and aggressive neighbour. They would not be able to get into touch with one another, to band together or form leagues and alliances for mutual protection."2 (Watson 1991:22) THE EVOLUTION OF REPRESENTATION IN DIPLOMACY In the ancient days, representation was not so strong in diplomacy. Niccolo Machiavelli was a great ruler of his time. He is quite famous for his political theory. However, little is known about his reflections on diplomacy. Machiavelli emerged when diplomacy just began its transformation that saw the creation of resident embassies. (Berridge 2001:7-8) In order for us to assess the role of diplomacy in today's world, some scholars argue that residential bilateral diplomacy is gradually becoming irrelevant. However, other scholars continue to uphold this type of diplomacy. These debates have been initiated by the changes that are occurring in the international system. Some scholars believe that the practice of diplomacy needs to adjust in order to adapt to the new environment, meanwhile others feel that the traditional methods still the answer the question today. (Berridge 2001:136) In the past, debates over globalization and global governance claimed that the role of governments decline over the years. But that hasn't happened. We are now witnessing different trends that prove this argument wrong. There is still much government participation in the ways in which government agencies operate. The structures of contemporary diplomacy now operate in such a way that they do not only go out to articulate the international goals and policies of the state. Today's diplomatic structures also tend to represent components of the increasing network of global governance. The transformations in the structures of diplomacy strongly depict the ways in which governments are responding to the changes in the international system. (Manojlovic and Thorheim 2007:12) Changes in the practice of diplomacy began with the introduction of the principle of self-determination, and then later proceeded into the era of

Sonic Essay Example | Topics and Well Written Essays - 1750 words

Sonic - Essay Example They are proven to be successful in this line of computer software production. In fact they are dubbed as the leader in digital media. One of the key reasons why they attain this status is their zeal to improve their overall business position through innovation. In fact they are one of the pioneers in burning data in blue-ray DVDs that can store massive amounts of data (up to 50 gigabytes). With the proliferation of the third generation (3G) technology, it is almost a necessity to tap this market. Though Sonic has already been in the business of providing its customers technological mileage in digital media software as compared to its rivals, it has yet to extend its market to mobile phones and gadgets. To keep up with the fast paced, ever changing, and ever shifting world, Sonic, in my opinion, should set its eyes on capitalizing on the benefits given by the most recent technology in mobile devices, particularly on its power to provide real-time duplex video streaming that can enhance productivity, as well as personal interaction. They should also find ways to maximize the productivity of their customers by utilizing commonly used objects, such as watches, for storing and playing digital media. They should engage into partnership with other hardware producers and electronics companies in designing smart products where their software can be used. 2. Digital media has undergone major changes since this technology was first introduced in the market. This technology aims to improve our productivity, our access to and communicability with our other persons and to our environment, and storage and retrieval of files. In short, it should make our life and work easier, more connected with our love ones and our fellow humans and more productive. Another important feature that it gradually adopts is its accessibility and usability by all. The invention of mobile phones and other portable gadgets capable of playing video files is an example of digital media innovation. In line these innovations in digital media, Sonic, in my opinion, should further enhance their leadership in this field of technology. They need to capitalize on the mobile gadgets market, particularly on mobile phones. Now that 3G technology users are increasing, they should find out possibilities to capture this market segment. To penetrate this market, the first new product that I would suggest is they should collaborate with mobile phone producers, and operating systems developers for mobile phones to create a mobile phone that can convert 3G streaming to DVD quality video and has a small-sized blue-ray DVD burner. By inventing this technology, mobile phones user can avail of DVD quality video file by merely using their 3G capable phones. Another new idea worth introducing to the market is the production of DVD and CD burners and players for watches. With the partnership of digital watch producers, this new product will enable its consumers to use watches for pleasure as well as for saving important document and video files by the use of their watches. This digital phone can function as a PDA and a 3G phone that has Sonic software for viewing and burning ordinary or blue-ray DVD. Another product that they can add to their innovative product line is a program that can amplify the resolution of videos. This would entail improving the quality of video by converting ordinary video CDs into superior

Food Retail Assignment Example | Topics and Well Written Essays - 2000 words

Food Retail - Assignment Example Given the trend toward globalization and international expansion of markets, modern retailers are faced with increasing competition as well as the need to expand their products and services to appeal to broader market segments. This process is requiring retail grocers to identify and target specific ethnic market segments. In the same way that US retailers have successfully targeted Hispanic consumers, international retail grocery companies such as Tesco must focus on diversifying their product line and successfully marketing to significant segments such as the Muslim community. According to the company, Tesco is one of the world's leading international food retailers with over 2500 stores worldwide and a commitment to long-term growth (Tesco: At a Glance, 2006: 1). In fact, it has been called the "success story" of British supermarket retailing whose industry leadership has been widely accepted (Kacker & Sternquist, 1994: 202). This places the organization at the forefront of market development because its broad reach locates it's outlets in many different markets with an extremely diverse customer base. In those areas which have high concentrations of devout Muslims, this means offering a product line that comports with the strict dietary laws known as Halal. There is no doubt about the fact that the Muslim community has significant economic power; in France, it is estimated that if the 60 million Muslims who reside there would consume and purchase only Halal meat, the product could account for 10% to 15% of the French national meat market (Kutschera, 199 6: 40). Given Tesco's stated corporate responsibility policy, which notes the organization's intent to appeal to customers across many social and economic ranges as well as use their size and success as a force for good in playing an important role in local communities, Tesco has given itself no choice but to develop products that will appeal to this constituency (Tesco: Corporate Responsibility, 2005: 1). The concept of Halal, which means "acceptable," is to the Muslim community what Kosher is to the Jewish community. It is a set of dietary laws which prescribe the manner in which foods are processed prior to being consumed, and there is increasing Muslim demand for the provision of these products (Haddad & Lummis, 1987: 20). In fact, making acceptable food available to devout Muslims is so important that many European countries are now including it as part of the food services available in public institutions such as schools and hospitals; and if they cannot find it elsewhere, many Muslims will purchase their meat from Jewish shops because of

Thursday, October 17, 2019

Explain what you understand by the term Securitisation and consider Essay

Explain what you understand by the term Securitisation and consider why a bank might choose to securitise some of its loans - Essay Example It ends up losing some cash flows or assets in return for the cash. This debt also not reflected in the bane sheet of the ultimate bower. Therefore, securitisation can be viewed as a method of disposing off a cash flows stream. Besides the impact on the borrower, securitisation benefits investors as well. It increases the variety of choices of investments available. The securities that are asset-backed by way of securitisation can be easily analysed since investors need only to undertake an evaluation of cash flows from a very small assets pool. This saves them from having to evaluate the entire complex business. The most commonly securitised assets are loans of a single kind or another type which when pooled becomes an investment of low risk. Also, it means that in the context of the issuer, it is often a borrowing way that’s very cheap. (Moneyterms.co.uk, 2009). This is a study set out to discuss this issue of securitisation and to this there will be a vivid answering of the questions â€Å"what is securitisation?† and â€Å"why do banks choose to securitise some of their loans?† Securitisation is an expression that has become more common in usage and it’s usually used the numerous mechanisms of transferring risks between the parties involved. It usually includes the description of the scale or disposal of risk assets in an absolute manner or the synthetic transfer of particular risk aspects. It is used in several contexts and among various parties who indulge in contracts. More comprehensively, it’s defined as the process via which receivables, loans or other relevant assets are put together. The cash flows that go with the assets and also the economic values deployed to aid payments of the securities related. The related securities are issued in both private and public markets by issuers or on their behalf, which use the process of securitisation to

Diversity in the Workplace Research Paper Example | Topics and Well Written Essays - 1500 words

Diversity in the Workplace - Research Paper Example America is viewed as a land of opportunity and that is something to be proud. This is the reason that America has a great deal of cultural diversity in comparison to other countries. â€Å"The workplace is an extremely important juncture where culturally diverse, first generation employees attempt to immerse and make the transition into the American culture† (Botbol, 2012). Cultural diversity in America has affected the environment in the workplace in many positive and some negative ways. Positive effects of cultural diversity in the workplace in America include but are not limited to variety of cultural, social, and religious perspectives, and the resulting competitive advantage for the organizations while the negative effects include interpersonal conflicts, occasional incidents of racism, and increased load of training and education of the employees on the employers. ... of consumers belonging to their respective cultures and religions so that the top management can have a deeper insight into their needs and address them through their products. For example, Indian employees may suggest the top management to provide separate space for families in the restaurant since Indian families like to dine in privacy. On the other hand, Muslim employees can not only make the top management aware of the importance of offering Halal foods at the restaurant because of its value among the Muslim customers, but also suggest various ways in which Halal foods can be made. In addition to that, â€Å"team members with knowledge of multiple languages can be an asset in a internationally based business or in communicating with certain segments of the domestic population† (Feigenbaum, 2012). Cultural diversity provides the employers with the opportunity to use the more talented employees to train and educate the others which proves more economical as compared to outs ourcing the training and educational services. The organization gets most of the knowledge in-house which saves the time, energy, and money of the business-owners. Competitive Advantage Success of an organization depends upon the popularity of its product among the potential consumers’ population. As America has become more and more culturally diversified over the years, so has its workplace and this generates a positive message to the consumers. Consumers feel like buying the product of an organization when they see their representation in the organization’s workforce in terms of similarity of culture, religion, and social values. Recruiting workers belonging to different cultures and religions has enabled the organizations to gain the trust and confidence of the culturally diverse consumers,

Wednesday, October 16, 2019

Food Retail Assignment Example | Topics and Well Written Essays - 2000 words

Food Retail - Assignment Example Given the trend toward globalization and international expansion of markets, modern retailers are faced with increasing competition as well as the need to expand their products and services to appeal to broader market segments. This process is requiring retail grocers to identify and target specific ethnic market segments. In the same way that US retailers have successfully targeted Hispanic consumers, international retail grocery companies such as Tesco must focus on diversifying their product line and successfully marketing to significant segments such as the Muslim community. According to the company, Tesco is one of the world's leading international food retailers with over 2500 stores worldwide and a commitment to long-term growth (Tesco: At a Glance, 2006: 1). In fact, it has been called the "success story" of British supermarket retailing whose industry leadership has been widely accepted (Kacker & Sternquist, 1994: 202). This places the organization at the forefront of market development because its broad reach locates it's outlets in many different markets with an extremely diverse customer base. In those areas which have high concentrations of devout Muslims, this means offering a product line that comports with the strict dietary laws known as Halal. There is no doubt about the fact that the Muslim community has significant economic power; in France, it is estimated that if the 60 million Muslims who reside there would consume and purchase only Halal meat, the product could account for 10% to 15% of the French national meat market (Kutschera, 199 6: 40). Given Tesco's stated corporate responsibility policy, which notes the organization's intent to appeal to customers across many social and economic ranges as well as use their size and success as a force for good in playing an important role in local communities, Tesco has given itself no choice but to develop products that will appeal to this constituency (Tesco: Corporate Responsibility, 2005: 1). The concept of Halal, which means "acceptable," is to the Muslim community what Kosher is to the Jewish community. It is a set of dietary laws which prescribe the manner in which foods are processed prior to being consumed, and there is increasing Muslim demand for the provision of these products (Haddad & Lummis, 1987: 20). In fact, making acceptable food available to devout Muslims is so important that many European countries are now including it as part of the food services available in public institutions such as schools and hospitals; and if they cannot find it elsewhere, many Muslims will purchase their meat from Jewish shops because of

Tuesday, October 15, 2019

Diversity in the Workplace Research Paper Example | Topics and Well Written Essays - 1500 words

Diversity in the Workplace - Research Paper Example America is viewed as a land of opportunity and that is something to be proud. This is the reason that America has a great deal of cultural diversity in comparison to other countries. â€Å"The workplace is an extremely important juncture where culturally diverse, first generation employees attempt to immerse and make the transition into the American culture† (Botbol, 2012). Cultural diversity in America has affected the environment in the workplace in many positive and some negative ways. Positive effects of cultural diversity in the workplace in America include but are not limited to variety of cultural, social, and religious perspectives, and the resulting competitive advantage for the organizations while the negative effects include interpersonal conflicts, occasional incidents of racism, and increased load of training and education of the employees on the employers. ... of consumers belonging to their respective cultures and religions so that the top management can have a deeper insight into their needs and address them through their products. For example, Indian employees may suggest the top management to provide separate space for families in the restaurant since Indian families like to dine in privacy. On the other hand, Muslim employees can not only make the top management aware of the importance of offering Halal foods at the restaurant because of its value among the Muslim customers, but also suggest various ways in which Halal foods can be made. In addition to that, â€Å"team members with knowledge of multiple languages can be an asset in a internationally based business or in communicating with certain segments of the domestic population† (Feigenbaum, 2012). Cultural diversity provides the employers with the opportunity to use the more talented employees to train and educate the others which proves more economical as compared to outs ourcing the training and educational services. The organization gets most of the knowledge in-house which saves the time, energy, and money of the business-owners. Competitive Advantage Success of an organization depends upon the popularity of its product among the potential consumers’ population. As America has become more and more culturally diversified over the years, so has its workplace and this generates a positive message to the consumers. Consumers feel like buying the product of an organization when they see their representation in the organization’s workforce in terms of similarity of culture, religion, and social values. Recruiting workers belonging to different cultures and religions has enabled the organizations to gain the trust and confidence of the culturally diverse consumers,

Summarize information from websites Essay Example for Free

Summarize information from websites Essay AIDS has become a universal crisis out of which the sub-Saharan Africa has 2. 1 million of estimated cases. The following are some of the reasons of the impact of AIDS summarized from the AVERT. ORG website. The impact on the Healthcare Sector Increase in the AIDS epidemic has caused an increase in demand for AIDS healthcare workers. According to the website the medical expenses is about US$30 per year for every infected person especially in the sub-Saharan areas. The hospitals find it difficult to accommodate HIV patients and in future it is estimated that AIDS care will account for 60%-70% of all hospital expenditures in South Africa. Hospitals find it difficult to cope with infrastructure as there are not enough beds, leading to shortage in admitted patients. In such cases patients develop complications and the epidemic worsens thereby reducing the standards of care at the hospitals. There are also many healthcare professionals who are affected with AIDS because they are in constant contact with patients. There is therefore an increase in workload, less pay all leading to a scarcity of healthcare workers. The impact on Households AIDS has caused mass impact in the poorer sectors wherein AIDS has been transferred from adults to children. Household income suffers because adults will have to give up their work to look after infected relatives. Children are also forced to stop studying. Families cut expenditures on clothing, electricity and food. There are many families who have abandoned agricultural work due to household illness causing severe food shortage. Looking after patients with illness causes an emotional as well as a financial burden on the household members. Household assets are also sold to meet basic expenses and health needs. The impact on Children Children loose their parents or guardians and are forced to give up their childhood. They are forced to become the breadwinners of the family. They lack nutrition, education and healthcare facilities. Many children are orphaned and they don’t have anyone to take care of them. This makes institutional care a must for such children. These institutions may not be that well equipped to handle the psychological and physiological traumas faced by the children. There are communities that aim to make the children more sociable and to help resolve their problems, but there are too many children and too less healthcare workers. The impact on Education Sector AIDS affects a child’s education which is one of the most cost-effective ways of imparting education. Children may be forced to look after their family members or they themselves may be affected with AIDS. Many of them may not be able to afford the school fees and need to work to afford even their basic necessities. Even the teachers are affected by HIV AIDS. Research shows that teachers have a lack of understanding on the subject and their socio-economic status causes them to get infected. If there are no teachers to teach, then this affects the child’s development. There will be many absent periods because a teacher takes time off to look after their sick relatives or to attend funerals. The impact on Enterprises and Workplaces Many people who are affected with AIDS are people who are employed this affects their socio-economic status. AIDS affects production costs, diverts resources and productivity and has depleting skills. Company costs for funerals, healthcare and pension are likely to increase as people take early retirement or are dying. The demand for products and services also falls. Absent staff also affects the productivity. The recruitment, training and healthcare expenditures constantly increase while productivity declines. There are also very few companies that have a policy to deal with HIV and AIDS.

Monday, October 14, 2019

Automated Accounting Information Systems Accounting Essay

Automated Accounting Information Systems Accounting Essay 2.1 Computer Auditing 2.1.1 The introduction of automated Accounting Information Systems In earlier times, when all accounting information was processed and recorded in financial statements manually, it was relatively easier for the auditor to observe the audit trail as all evidence was produced in a manual/physical format. At that time, Information Systems (IS) were only a small integrated part of the accounting system which only automated minor parts of the accounting process, such as payroll processing. Figure 2.1, as suggested by Arnold and Sutton (2001), illustrates the evolution of the relationship between accounting and information systems throughout the last four decades. AccountingFigure 2.1 Evolution of AIS Information SystemsTIME LINE 1970s Information Systems Accounting AIS 00 Information Systems Accounting 2010s Over time, accounting and information systems started to integrate as more accounting tasks were becoming automated. In fact, Arnold and Sutton (2001) state that the fundamental underlying driver of evolution is simply that accounting no longer drives the information system; rather the information system drives accounting. As depicted in Figure 2.1, Information Systems have nowadays become an integral part of many companies. The Accounting Information System (AIS) is a small part of the whole Information System of an organisation, and as organisations continue to increase their reliance on computer technology to process, record and report financial information, auditors will undoubtedly have to rely on new information technology techniques in the conduct of their audits (Hunton, Bryant and Bagranoff, 2004). Through the evolution of AISs, the traditional audit evidence was being replaced by electronic evidence (Rezaee and Reinstein, 1998). The American Institute of Certified Public Accountants (AICPA) in Auditing Procedures Study The Information Technology Age: Evidential Matter (1997) defines electronic evidence as information transmitted, processed, maintained, or accessed by electronic means and used by an auditor to evaluate financial statement assertions. The concept of electronic evidence created new challenges to the modern auditor as the traditional audit trail could no longer be observed (Bierstaker, et al., 2001). This required auditors to consider the use of computer audit techniques in order to be able to carry out audit tests on electronic evidence (Mancuso, 1997). The use of such new techniques will eventually improve the effectiveness and efficiency of the audit as auditors will be free from carrying out many traditional routine audit tasks and instead the auditor can foc us more on higher level tasks, such as understanding the clients business risk (Rezaee, Elam and Sharbatoghlie, 2001). 2.1.2 Auditing Around to Auditing With the Computer With the introduction of computer technology, auditors did not have the extensive knowledge to use computers to enhance the efficiency and effectiveness of the audit. Initially, auditors regarded the computer as a black box and audit around the computer (Watne and Turney, 2002). This consists in the auditor observing inputs into the system and the relative outputs and checking for mutual consistency (Hall, 2004). When using this method no attempt is made to establish and evaluate existence of controls. Auditing around the computer is only relevant when automated systems applications are relatively simple and straightforward (supported with up-to date documentation on how the system works); and when the audit trail is easy to observe (Cerullo and Cerullo, 2003). The increased reliance on computers for accounting by organisations created the need for auditors to understand and assess the controls that were in place in computer systems (Watne and Turney, 2002). Ignoring such computer controls would hinder the ability of the auditor to assess the effectiveness and robustness of the clients internal controls. Auditors could no longer audit around the computer, but instead a new approach, auditing through the computer, was being used. Hall (2004) defines auditing through the computer as: à ¢Ã¢â€š ¬Ã‚ ¦the ability to trace transaction paths from input to output through all parts of the system-manual and automated. The flow of data must be verified as it moves through the system, and the contents of machine readable files must be examined. Internal controls are tested as they operate on the data. The black box is gone. The auditing through the computer approach is suitable for testing controls in complex Information Technology (IT) systems (as suggested in SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit). The motive behind auditing through the computer is to be able to understand and assess the robustness and operating effectiveness of the computer controls within a system. According to Cerullo and Cerullo (2003), this approach is based on the assumption that if controls are adequately developed into the system, then errors are unlikely to slip by undetected, and thus outputs from the system can reasonably be accepted as reliable. Moreover, Hall (2004) suggests that the current trend is towards auditing with the computer, that is, instead of being treated as a black box, the computer is actually used as a tool to access, review and extract files and data from the clients AIS. This approach helps auditors to improve the efficiency and effectiveness of the audit as the computers speed and reliability can be used to review large volumes of data. However, the last two approaches highlight the need for auditors to have an extensive knowledge of computers in order to be able to assess the integrity of the clients computer system or to use the computer as a tool to carry out the audit. 2.1.3 Objective of an Audit in an IT Environment Nonetheless, whether an audit is carried out in an IT environment or not, the objective of the audit remains the same, that is, as expressed by International Federation of Accountants (IFAC) in ISA 200 Overall Objectives of the Independent Auditor and the conduct of an audit in accordance with International Standards on Auditing: To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework The auditor must be able to obtain sufficient and appropriate evidence in order to reduce audit risk to an acceptable low level. In doing so, the auditor would be in a position to express an opinion whether the financial statements prepared by the client give a true and fair view. It is thus fundamental for the auditor to assess the clients IT environment and plan adequately (with the support of standards and guidelines) on whether the use of Computer-Assisted Audit Techniques (CAATs) will be required to gather sufficient appropriate evidence during the audit. 2.1.4 Audit of Public Interest Entities CAATs are commonly used when auditing clients which carry-out all their operations online, such as Online Gaming companies, and when auditing large clients which rely on large and complex IT systems. Examples of the latter could be listed companies, financial institutions and insurance companies, all of which fall under the definition of Public Interest Entities (PIEs). The definition of PIEs varies across countries, but the core element is always the same. In fact, the revised 8th Directive provides with a core definition of PIEs, but it also permits the designation of other entities as PIEs by member states as they deem adequate (based on meeting a number of criteria). The definition is as follows: Entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member Stateà ¢Ã¢â€š ¬Ã‚ ¦, credit institutions à ¢Ã¢â€š ¬Ã‚ ¦ and insurance undertakingsà ¢Ã¢â€š ¬Ã‚ ¦. Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees. In light of the definition set out by the revised 8th Directive, examples of Maltese PIEs are listed companies, financial institutions, insurance companies, large not for profit entities, and some publicly owned entities; all having a wide range of stakeholders. Due to the public stake in the performance of PIEs, the auditors role and responsibilities in giving an opinion on the financial statements of such entities becomes more important. In fact, the majority of PIEs in Malta are audited by the Big Four audit firms as these firms have the extensive knowledge and resources to carry-out audits of PIEs efficiently and effectively. Big Four Audit firms use CAATs to improve audit efficiency as it allows auditors to perform previous manual routine tasks quickly and efficiently (Zhao et al. 2004). Furthermore, Big Four Audit firms can use CAATs to improve audit effectiveness as more information can be obtained on controls within AISs of the client, and in certain cases 100 percent of the population can be tested (Braun and Davis, 2003). 2.2 Computer Assisted Auditing Techniques (CAATs) 2.2.1 Standards and Guidelines Due to the aforementioned increased reliance on IT systems by clients, new auditing standards and guidelines were needed to provide support and guidance to auditors. With relevance to this study, there are three important standards/guidelines that provide guidance to auditors when carrying-out an audit within an IT environment. SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit provides appropriate guidance to auditors on how to adequately understand and assess the computer controls within an organisation. SAS No. 94 goes on to clarify what the auditor should know in order to be able to understand the automated and manual procedures an entity uses to prepare its financial statements and related disclosures (Yang and Guan, 2004). Furthermore, this auditing standard emphasises on the need to use Computer-Assisted Auditing Techniques (CAATs) to test automated controls, especially in complex IT environments (Cerullo and Cerullo, 2003). ISACA Guideline No. 3 Use Of Computer-Assisted Audit Techniques (CAATs) provide guidelines to auditors on how CAATs can be effectively applied, specifically by providing detailed steps in planning the use of CAATs; performing the work; documenting and reporting. Another standard, SAS No. 99 [should I refer to ISA 240 instead?] Consideration of Fraud in a Financial Statement Audit provides guidance to auditors on how to identify risks of material misstatements whether due to error or fraud. SAS No. 99 also recognises the importance of CAATs in the consideration of fraud, as this standard suggests that in cases where the client relies heavily on computer systems, the auditor should make use of CAATs to detect patterns of fraud. Furthermore, this audit standard highlights the importance of identifying the possibility of management override of controls. 2.2.2 Application of CAATs in Financial Auditing During a study carried out in Sweden by Temesgen (2005) on the Determinants for effective application of software in CAATs it was found that the most used type of CAATs by the big four audit firms in Sweden are CAATs used for simplification of monotonous tasks, such as Microsoft Office and other off-the shelf audit software packages. On the other hand, this study identified that the most effective CAATs such as Test Data, Integrated Test Facility, Parallel Simulation and other experts systems, which would have been more effective in observing electronic audit trails, are less utilised. CAATs can aid the auditor in performing various audit procedures especially when adopting the audit through the computer and audit with the computer approaches. Depending on the requirements of the audit, the auditor can choose to use CAATs to perform specific audit tasks such as drawing a sample, comparing balances between accounting periods, reviewing transactions for fraudulent patterns, testing applications controls, and performing tests of detail. 2.2.2.1 Sampling and Tests of Detail When using CAATs the auditor has the ability to test large volumes of transactions, more than he would have had he done the same process manually. This is one of the advantages of using CAATs. Using the computers speed, reliability, accuracy and robustness the auditor can perform repetitive tasks efficiently and effectively. Additionally, CAATs can also be used to draw samples representing the population and to carry out tests of detail, such as recalculation of discounts on invoices or recalculation of overtime allowances 2.2.2.2 Analytical Procedures ISA 520 Analytical Procedures defines analytical procedures as evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Furthermore, according to Wilson and Colbert (1991), analytical procedures involve drawing conclusions based on expected amounts calculated by the auditor. In performing such procedures, CAATs can be useful especially when reviewing complex data. These automated techniques are set to compare figures between accounting periods and possibly identify inconsistencies. 2.2.2.3 Test of General and Application Controls CAATs can also aid in testing general and application controls. As required in the audit through the computer approach, such computer aided techniques are used to assess the reliability of internal controls within computerised systems (Watne and Turney, 2002). For this to be successful the auditor must first understand how the clients system works, and then various CAATs can be applied to test the operating effectiveness of the clients system controls. 2.2.2.4 Fraud Detection Recent fraud scandals such as the cases of Enron and Worldcom, increased the importance given to performing audit procedures with the objective to identify fraudulent activities. As organisations use computer technology to process information, weak computerised internal controls or the lack thereof would increase the risk of fraud occurring through computer assisted means (Coderre, 2000). In fact, SAS No. 99 Consideration of Fraud in a Financial Statement Audit proposes the use of CAATs for identifying fraudulent transactions and management override of controls. Digital Analysis is one type of CAAT with the specific purpose to identify fraudulent transactions (Hall 2004). This approach is used to identify inconsistencies in digits based on statistical properties through the use of Benfords Law. Additionally, according to Coderre (2000), as auditors develop a more systematic knowledge of fraudulent patterns within organisation, they can create a fraud profile which identifies the main fraud areas and patterns. This could then function as a template and be used when auditing different organisations. 2.3 Types of Computer Assisted Auditing Techniques CAATs are often divided into two categories, that is, CAATs used by the auditor to review and extract data (auditing with the computer); and CAATs used for testing the controls within computerised AISs of clients (auditing through the computer). 2.3.1 Reviewing and Extracting Data Files Compared with the techniques used for testing controls within AISs, CAATs used for reviewing and extracting data may require relatively less computer knowledge to use. Auditors may use these techniques to review and extract transaction and standing data in order to use it to perform substantive tests or test of controls. Two types of CAATs generally falling in this category are the Data File Interrogation and Embedded Audit Module techniques. 2.3.1.1 Data File Interrogation Data File Interrogation is about using the computer as a tool to review large volumes of data (Auditnet, 2003). With the use of computer software, the auditor can use the computers speed and reliability to perform tasks such as searching for missing or duplicate transactions; and comparing the contents of two files and printing a report containing the results with exceptions and/or record matches. Data File Interrogation can also be used to extract representative samples of data from the population to be used at a later stage in the audit. 2.3.1.2 Embedded Audit Module (EAM) As the name suggests, an Embedded Audit Module is a programmed module embedded in the clients computer system to review and capture data based on predetermined criteria set-out by the auditor (Auditnet, 2003). Transactions are examined as they are inputted in the system. The objective of the EAM is to capture those transactions which fall under the parameters set-out by the auditor. These transactions are then copied and stored in an audit log file for subsequent review from the auditor. The transactions which are captured by the EAM can then be used by the auditor to perform substantive tests. One the advantages of using Embedded Audit Modules is that it provides the auditor with data which is captured throughout the audit period and thus reduce the time and amount of work the auditor must do to identify transactions to be used for substantive testing at a later stage. On the other hand, one major limitation of EAM is that it cannot be easily added to the clients system once it is operational and thus this technique is more useful when the clients system is still in the design stage (Auditnet, 2003). 2.3.2 Testing Controls within Accounting Information Systems In contrast to the first category of techniques discussed above, there are CAATs which the auditor uses to audit through the computer. According to Braun and Davis (2003) these CAATs are used by auditors to examine the internal logic of the application. This means that the objective of such techniques is to assess the integrity and operational effectiveness of the controls within the clients computerised system. Three techniques are commonly used in the audit through the computer approach and these are Test Data, Integrated Test Facility (ITF), and Parallel Simulation. 2.3.2.1 Test Data When using the Test Data method, the auditor conducts testing of the clients system by inputting simulated test transactions into the system. The facility to design the test data gives the auditor the ability to decide what to and not to test. These test transactions are processed by the system and then the auditor compares the processed results with expected output. Any differences between the processed results and the expected results by the auditor could indicate a logic or control problem within the clients system (Braun and Davis, 2003). On the other hand, if no exceptions occur between the processed results and the expected results, then the auditor can reasonably assume that the systems controls operate effectively under normal circumstances. As suggested by Watne and Turney (2002), the objective of performing substantive testing with test data is to determine the accuracy of that computer processing for which a test record is submitted. Furthermore, test data can also be used to test the error detection capabilities of the system and to test the accuracy of reports produced by such system. The test data approach is commonly used by auditors as it requires limited computer knowledge and it is relatively easier to use when compared to other CAATs. Additionally it provides the auditor with an understanding of how the system operates (Auditnet, 2003). On the other hand, when creating the test data transactions the auditor may not be allowing for specific circumstances that may occur when the system is live and may lead the auditor making wrong assumptions on the integrity of the clients system controls. 2.3.2.2 Integrated Test Facility (ITF) Watne and Turney (2002) define Integrated Test Facility as a technique whereby the auditor creates simulated transactions, intermixes the transactions with a clients actual transactions, waits for the processing of the intermixed transactions, and then analyses the processing of the simulated transactions. Figure 2.2, as depicted by Auditnet in its Monograph Series Principles of Computer Assisted Audit Techniques (2003), illustrates the in-built testing facility/module which can be used for audit testing. The process is the same as that for the test data approach. The difference between the two methods is that in the test data approach the auditor uses a copy of the clients system to input the test transactions. On the other hand, when using the ITF method, the auditor actually inputs the test transactions in the clients system when running live under normal circumstances. As depicted in Figure 2.2, the system then processes the clients actual data intermixed with the auditors test data. Output is then separated again into client output and test output. The test output is compared with the auditors expected results and any deviations from the expected results are highlighted. Thus, this provides the auditor with a more accurate observation of controls within the system. Figure 2.2 Integrated Test Facility The advantages that ITF has on test data are that it allows the auditor to make unscheduled regular testing on the system when its live, and it provides live evidence on the operation effectiveness and integrity of the clients system. However, when using this method, auditors should give particular attention to identifying and removing the test transactions from the clients records once the audit testing is complete as this may hinder the integrity of the clients system. 2.3.2.3 Parallel Simulation Similar to the Test Data approach and ITF, parallel simulation is used to test the integrity and operating effectiveness of the clients application (Hunton, Bryant and Bagranoff, 2004). Figure 2.3 illustrates the process in using parallel simulation as depicted by Auditnet (2003). Watne and Turney (2002) define parallel simulation as the construction of a processing system for an accounting application and the processing of actual data through both the clients program and the auditors program. In simpler terms, the auditor designs an application which simulates the clients application. The simulated application should contain the appropriate controls that the auditor is expected to find in the clients application. Actual data (transactions occurring from the normal day-to-day running of the clients business) is then inputted in both the clients and simulation applications. The auditor then compares the output produced by the simulated application with that produced by the clients application. Figure 2.3 Parallel Simulation Assuming that the simulation application contains all the appropriate controls, then output from the simulation application should match with output from the clients application. If there are differences between the outputs produced by the two systems, then the auditor may infer that the input, processing and output controls within the clients application are not operating effectively. As the ITF technique, parallel simulation enables the auditor to test the clients system under normal operations. Furthermore it enables the auditor to use live data in testing controls unlike with the Test Data approach and ITF where test transactions are used. On the other hand, this technique requires extensive computer knowledge to be able to design a simulation application. Additionally, the cost for developing the simulation application can be relatively high (Watne and Turney, 2002) As discussed in this chapter, CAATs provide means of improving the efficiency and effectiveness of the audit. However, as correctly stated by Brazina and Leauby (2004) CAATs are not a substitute for auditor judgement. It is crucial for auditors to use guidelines (such as ISACA Guideline No. 3) in order to plan the use of such techniques during the audit as lack of planning will eventually hinder the benefits derived from the use of CAATs. Particular considerations should also be given to the IT knowledge and experience of the audit team; the access available to the clients computer systems; and the impracticability of performing manual tests when auditing complex automated systems.