Beginning The Audit Report Essay

Thank you for choosing Team D Auditing for your audit needs. This letter is to inform you on how we plan to begin the audit process for your company. We will be performing an audit on the financial statements for Apollo Shoes for the year ended December 31, 2007 in order to provide reasonable assurance that the statements are presented fairly and are presented in accordance with Generally Accepted Accounting Principles (GAAP) (Arens, Elder, & Beasley, 2012). We will begin the audit by reviewing the statements as well as your organizational charts and the prior five years of federal income tax returns. After careful review of all documentation, we will review risks so that we can identify any potential risks and can draft the audit plan (Arens et al., 2012). We will then ask to meet with management to determine the scope of the audit and answer any questions that management may have. After the meeting, we will finalize the audit plan and begin our fieldwork. Our field time will be spent speaking with staff members and management, reviewing documentation such as policy and procedure manuals, learning about the business, and performing tests. We will be testing internal controls, ensuring the business is in compliance with applicable financial regulations, and testing the materiality of the financial statements (Arens et al., 2012). We will be holding scheduled meetings with staff and management and hope that we will have full cooperation. We will try to interrupt the business as little as possible. Our fee schedule will be based upon the total time spent on each stage of the audit and we will be submitting invoices along the way. Our preliminary estimation of cost is $200,000 and we will notify you immediately of any changes that could exceed that estimation. Our formal engagement letter,  preliminary engagement checklist, and preliminary time frame estimate with audit milestones are included in the appendices for your review. References American Institute of Certified Public Accountants. (2014). General Audit Engagement Checklist. Retrieved from http://www.aicpa.org/interestareas/peerreview/resources/peerreviewprogrammanual/2013/downloadabledocuments/20400-gen-audit-check-interimguidance.pdf Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and assurance services: An integrated approach (14th ed.). New York, NY: Perason/Prentice Hall. Becker Professional Education/CPA Review (2014) Audit Reports; Devry/Becker Educational Development Corp. Boynton, W. C. (2006). Modern Auditing (8th ed.). Danvers, MA: John Wiley & Sons, Inc. Louwers, T. R. (2007). Apollo Shoes, InC. Auditing and Assurance Services. McGraw-Hill Companies, Inc. Public Company Accounting Oversight Board. (2014). Auditing Standard No. 16. Retrieved from http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_C.aspx Raspante, J. F. & Vono, S. (2014). Engagement letters for the individual tax practitioner. Journal of Accountan cy, retrieved from: http://www.journalofaccountancy.com/Issues/2014/Jan/20137591.htm This letter is to confirm the agreement and to discuss the objectives for the  audit of Apollo Shoes, Inc. financial statements for the year ending December 31, 2007. We will be auditing the balance sheet, income statement, statement of retained earnings and cash flow. The financial statements and the effectiveness of the internal control is responsibility of management (Becker CPA Review, 2014). I want to clarify that we have to have an understanding of the company and the internal control in order to provide an opinion. Although an audit should provide reasonable assurance about that the financial statement are free of material misstatement we cannot provide absolutely assurance due to inherent limitation in the internal control (Becker CPA Review, 2014). We request that the company can provide us with adequate evidence necessary to perform the audit. It is critical that we have access to information and files including the minutes, besides to be able to inquire personnel and the observation of procedures as necessary. We have the responsibility that if a material weakness and or a significant deficiency are discovered in the performance of the audit, it should be communicated to the audit committee in writing (PCAOB, 2014). The management is also responsible to adjust the financial statements to correct material misstatements found during the audit; if the correction are not done because they are immaterial, it should be stated as part of the representation letter were management is confirming their responsibilities during the audit (PCAOB, 2014). Our out of pocket expenses and fees are estimating in $200,000, which covers the hours spent during the audit. If anything may affect this estimate we will let you know. Our fees are due when we complete the audit (Raspante & Vono, 2014). We are very enthusiastic to be your new auditors and we hope to fulfill your expectations. If you agree with this agreement, please sign in the space provided; keep a copy for your records and return us the original signed. If you have any further questions, please do not hesitate to contact me. October 29, 2007: Received accounting procedures manual from Karina Ramirez for fieldwork (Louwers, 2007, p. 32). January 7, 2007: Prepare working papers for Board Minutes of important events and transactions during the past year. Make notes in the audit working papers of matters relevant for the auditor for the 2007 financial statements. Use the reference ‘GA-3’ with the following headings and information in a table format: Information Relevant to 2007 and Audit Auction Recommended (Louwers, 2007, p. 36). January 3, 2008: selection by audit committee of Anderson, Olds, & Watershed as auditors ratified (Louwers, 2007, p. 39). January 3, 2008: $750,000 fee was approved for the 2007 audit (p. 36); January 8, 2008: Received Apollo’s 2007 year-end trial balance, along with 2006 audited trial balance (p. 40). January 8, 2008: Create 3 spreadsheets for a 2 year comparative balance sheet, income statements, and statement of cash flows (p. 40). January 9, 2008: Perform pr eliminary analytical procedures on the financial statements. This includes calculating common-size financial  statements and dollar amount, and percent changes—use recent spreadsheet created for comparative statements; calculate financial ratios with common stock at $24 million in current and prior periods; Compare Apollo’s numbers with closest competitors, such as Nike and Rebook at EDGAR for industry averages; write a brief memo highlighting potential problem areas with calculations (p. 43). January 9, 2008: Write a brief memo (GA-4) highlighting what you believe are potential problem areas. Include calculations to support (GA-4-1, GA-4-2, etc. (p. 43). January 9, 2008: Prepair a memo (GA-5) addressing materiality for Apollo Shoes. The workpaper documents must be following GAAP. Address the following: 1. Briefly describe indepdendent auditors concept of materiality; 2. Describe some commone relationships and other considerations used by auditors when assessing the dollar amount considered matieral. What are some common measures of materiality with respect to income, sales, and toal assets? 3. Based on professional judgement, determine an amount you consider to be a minimum material misstatement for Apollo Shoes and justify your recommendation in your memo (p. 45). January 10, 2008: Write a memo (GA-6) addressing the potential for fraud for Apollo shoes. This should include SAS 99 fraud guidance addressing the following: 1. Have you noticed any ‘red flags’ in either the minutes or analytical procedures so far? 2. Address fraud risk in general terms: types of risk (improper revenue recognition), significance of risk, likelihood of risk, pervasiveness or risk centralized to one function of or individual or is it throughout the organization? 3. How might fraud be perpetrated or concealed in the entity; 4. Suggest ways we might alter our audit approach to address the potential for fraud, such as assignment of personnel, predictability of auditing procedures, and examination of journal entries and other adjustments; Continued for memo—what we’ll need to get together with the entire audit team for brainstorming session next week. January 10, 2008: AOW was informed of the Apollo’s mid-year computer installation. How will the computer processing, for the last two quarters’ transaction affect our audit this year? How will we use our new laptops for the Apollo engagement? For example, correspondence, memos, auditing working papers, prepared and maintained on the new laptops (p. 46).

In Buried Secrets: Truth and Human Rights in Guatemala Virginia Sanford

In Buried Secrets: Truth and Human Rights in Guatemala Virginia Sanford goes into the heart of Guatemala to six different locations of clandestine cemeteries to interview survivors of mass suicides that occurred during the period that is now known as La Violencia. Sanford strives to give voice to the Maya, who have been silenced all these years, and chose to have them write their own history of what happened during those dark years.By uncovering the dark secrets of the Guatemalan National Revolutionary Union as well as those of the Guerilla Army of the poor, the Guatemalan people were able to begin to heal, to find justice, to become inspired to organize again for social change and to ultimately take control back over their own lives and participate in the democracy that they paid so dearly for (p. 73). Sanford constructs a â€Å"phenomenology of terror† through a forensic anthropological study of the clandestine grave sites at six different locations across Guatemala that the crimes against the Maya ultimately resulted in attempted genocide.These massacres occurred during a period known as La Violencia (1978-1982) under the regime of General Lucas Garcia (1978-1982) and General Rios Montt (March 1982-Aug 1983) (p. 14). According to Sanford, La Violencia went from selective terror into mass terror culminating in the â€Å"scorched earth† campaign and ultimately the violence did not cease until the disarming of the last civil patrols and the signing of the 1996 Peace Accords (p. 15).The Maya were the weak common people caught in the middle of a vicious war between the communist guerilla and the Guatemalan National Revolutionary Union (GNRU); where both sides took advantage of the Maya using them for food and shelter and killing them with little thought if they got in the way for any reason (p. 101). The Maya were simple farming people for the most part and their rights were easily stripped away and they were treated like slaves for years and after La Violencia, they were left maimed, poor and powerless.The phenomenology of terror that Sanford constructed from the death records, bone analysis, testimonio and other public records/media consists of seven escalating phases of violence and domination (p. 32). . Through analysis of these phases Sanford proves the depth of the GNRU’s crimes and therefore brings them out in public for the Maya people to begin their process of healing. The phemomenology of terror starts with the â€Å"pre-massacre community organizing† which amounted to the Maya’s attempt to better their own community often through the local churches to build infrastructure for clean water etc.Because this organizing sometimes included guerilla organizing (which Sanford indicates was often brought about by fear tactics on the guerilla’s part), it attracted violent repercussions from the GNRU (p. 127). The phase two, â€Å"the modus operandi of army massacres,† Sanford describes as th e beginning of genocide because the GNRU felt they could not prevent the guerilla from organizing and they used this as an excuse to kill innocent civilians who might or might not have been involved, in order to scare everyone else away from the idea of helping the guerilla (p.129). In the â€Å"post-massacre life in flight,† or phase three, the Guatemalans fled the killing fields of their own villages and took refuge in the mountains with little or no supplies or protection against the elements and many of them died of illness or exposure. The guerilla found them here too and sometimes forced them to kill their own children in order to survive (p. 132). In phase four the â€Å"army captures a community† and the Maya were basically treated like prisoners of war: they were tortured, raped, punished, and were forced to work for their food (p.135). In phase five, â€Å"model villages,† the Guatemalans experienced something similar to German concentration camps wher e they lived under constant military control and were forced to work under fear of being tortured or killed (p. 138). In phase six, â€Å"the ongoing militarization of community life,† the civil patrollers, or police, were handed over control from the army but the struggle was still the same, the Maya continued to experience torture and abuse of power(p. 141).In Sanford’s last denoted phase titled â€Å"living memory of terror,† the Maya struggle to put their lives back together while living in terror and with diminished rights. The police continued to control their lives and prevent them from bettering their communities in any way (p. 143). The uncovering of the phenomenology of terror is precisely how the healing process was instigating. The Maya people realized their need for healing when the bodies of their loved ones were being uncovered and when they heard the stories of their peers being told and realized that their own story needed to be revealed as well .Sanford chose multiple excavation sites in order to have a variety of communities but also so that she could generalize. The communities she chose included: Ixil, K’iche’, Kaqchikel, Q’eqchi’ and Achi villages from the northwest highlands to the central lowlands to the eastern mountains (p. 17). Uncovering these clandestine grave sites amounted to taking back their villages, taking back their loved ones and giving them the respectful burial that they deserved. In doing this it created a political space that was stolen from the Maya in the reign of terror (p.73). This political space allowed the people to come together and gain power in numbers; they never allowed themselves to be separated off so that no one person could be sacrificed for the cause of bringing out the truth of these massacres. Even those who still believed that the GNRU were telling the truth about the massacres, that the only people killed were communist guerillas, were brought to see t he truth about La Violencia because â€Å"the bones don’t lie† (p. 47).Even military officials came to give public recognition of the murders but gave many justifications for their ruthless actions (p. 16). After Sanford herself uncovered a woman’s corpse face down in a mass grave holding a small baby, it became clear that civilians, including women, children and the elderly were a large part of the sacrifice made at mass executions made by the GNRU (p. 43). Records indicate that most of the bodies at the Plan de Sanchez site were women, children and elderly (p. 47).The Maya went to the Ministerio Publico (prosecutor) as a group and said, â€Å"We want a Christian burial for our families because they aren’t dogs, and we don’t want them piled up in those graves like dogs† (p. 39). They were not put down by the Rabinal when they were ordered to attend a meeting that amounted to them trying to control the Maya and prevent them from colluding wi th the foreigners to uncover the truth. â€Å"Leave the dead in peace† the sub-commander told them, but the Maya already knew that the dead were not in peace and stopped at nothing to uncover the rest of the truth so that they could be (p.44). By pushing forward and sticking together the Maya was able to strip the power from the â€Å"memory of terror† to hold them down and instead used it to drive them forward for change and justice (p. 230). Sanford shows that the excavation process gave healing through several different avenues, besides giving the Maya strength in coming together and publicly revealing the truth, the excavation also brought healing through religious ritual and public consecration of the burial sites.The rituals at burial sites â€Å"implicate the enactment of deeply held beliefs about the individual and community identity and reckoning in the past as well as the present† which Sanford believed was the powerful key to opening a future for the Maya in their own broken land (p. 40). Long after the confession and re-burial, the temples built on the sites allowed the Maya to continue their grief process and to continue to heal and have a place where they could go for remembrance of their loved ones and the pain they experienced (p. 245).In addition, the exhumation inspired the local people to organize once again to try to better their communities and used the memory of terror as inspiration to work hard for change rather than allowing it to hold them down in fear (p. 211). These local initiatives included things such as support groups and groups advocating yet more exhumations. (p. 243). Sanford describes another type of healing that took place because of the exhumations and resulting testimonies that amounts to the clinical treatment for Post Traumatic Stress Disorder: testimonial therapy (p. 239).By giving survivors the chance to â€Å"understand the impossible nature of the situation to which they had been exposed† and to transfer â€Å"the burden of responsibility to the perpetrators of violence and to the repressive structures that fomented their traumas† they were able to heal the emotional wounds of those experiences (p. 241). The final step in healing is providing the people with justice through charging those guilty of leading the massacres. Ultimately the confessions and the exhumations helped to bring those guilty of these horrible crimes to light for the sake of justice.The Maya faced the obstacle of â€Å"auto-limpieza,† which was the act of killing those who were in charge of giving orders for the military on behalf of the men who were in the upper echelons of the military power structure—in other words, the men who could tell the truth about who was ultimately responsible for these massacres were killed (p. 211). In addition to this obstacle, the government attributed any challenge to their authority to equate to a national security threat. So when the Maya be gan to search for those guilty of these war crimes, they faced the old threat of terror (p.251). According to Sanford, â€Å"justice, rule of law, and truth commission are now seen as a critical step for societies experiencing the transition from military rule,† therefore it was of utmost importance to the Maya to pursue justice and bring closure on the dark La Violencia era (p. 249). With the help of other Central American countries and international organizations such as the Human Rights Watch and the United Nations, the Maya people were given the added strength to bring justice to at least a few war criminals.Without their help the Maya may never have been able to overcome the memory of terror which stood in the way of them being able to participate in the democracy that they paid so dearly for (p. 253). Ultimately the trials of the authors of this violence helped to construct, â€Å"a viable democracy by demonstration that the rule of law extends to the powerful as well as to the poor† (p. 270). In conclusion, Virginia Sanford shows through a forensic anthropological study of the massacre sites that genocide did indeed occur against the Mayan people and she lays out the timeline of violence in seven phases that she calls the phenomenology of terror.Through the process of constructing this phenomenology the Maya are brought together again and inspired to better their community and fight for justice. They experience healing through testimonio (of their PTSD) and through public recognition of their loved one’s sacrifices in religious ritual and the consecration of the burial sites. By consecrating those public spaces and bringing to justice those who were responsible, the Maya were able to break fear of the memory of terror and take their rightful place in the democracy that they paid so dearly for.

Individual project 3 Essay Example | Topics and Well Written Essays - 1250 words - 1

Individual project 3 - Essay Example Study also focuses on political, cultural and religious factors that affect these countries expand EduTots. Infrastructure and Ability to Expand Infrastructure in France is the very complex infrastructure of world. In France, transport system is very good, and it is even possible in rivers. Railway network is also being developed, and there are almost 31,939 km of railways in country. River in heavy use and about 47 % of rivers are in use. Number of airports in France is 474. As infrastructure of France very well, so, country has opportunity to make distribution of country very well (Barron Berger and Black 2004). Advertising media in France are very advanced, and media is very successful. Due to increasing competition, companies in France to pay more attention to advertising, so would be suitable for EduTots to market your product in France and to promote the better way. Competition in France is very high, and thus, company has gained the advantage that country may well priced produ cts EduTots. Infrastructure in Ireland not put the lot of space, and country has been making continuous efforts to develop its infrastructure. Irish roads are below average and people filling almost every day. Transport system in Ireland depends on car, percentage of freight traffic on roads is 86 %, and passenger traffic is 97 % (Zhihong & Fang 2011). Road network in Ireland is about 87,034 km .Infrastructure as Ireland is not very structured and established, therefore, distribution system may be ineffective. To ensure good distribution system, it is necessary that company should have the developed infrastructure. Capacity of the Education Systems Company is not very established and therefore with respect to advertising industry in France has not been developed much. Toy industry is not much established in Ireland, so competition is low and country cannot properly price products EduTots. France education system is highly developed, and literacy rate is very high in France. Number o f people who go to school in France is 82 %, and developed teaching methods. Education system in Ireland is not strongly established, and rate illiteracy Ireland is 34 % (Grossman 2008). Standard of education in Ireland is not very high, but it is not even much lower. It can be concluded from system education two countries, system has ability to France education use products EduTots. Impact of Cultural, Religious, or Political Situation To integrate the active part in learning process, the group of teachers in school system of Philadelphia society created to address this market. This company was named EduTot. EduTot worked with developmental psychologists and experts in educational toys and games, to develop the set of layers of educational toys and games, which included the series of software modules. EduTot decided to expand its activities at international level , while recognizing that markets outside United States may have same need for products that include playing in learning process , to stimulate children's education K - 12 to go 6 (Kim 2003). Global expansion completely transformed life and performance EduTot. world has become all rewarding and challenging place to work with cultures, peoples and systems. World watched spread EduTot United States and then in developing countries. To this end, it has become necessary for almost all businesses working on their first place, and when they have enough control over their region of origin, they must go to national and international. It is need of

IFRS Illustrated Financial Statement Essay Example | Topics and Well Written Essays - 1000 words

IFRS Illustrated Financial Statement - Essay Example US GAAP, on the other hand, requires that post-tax loss/income as well as pre-tax loss/income be presented on the face of an entity’s income statement. IAS 1, which falls under IFRS, prohibits all extraordinary items while under US GAAP it is permitted. Depreciation under IFRS requires that components of the asset being depreciated that have varying benefits are to be depreciated separately while under US GAAP, component method of accounting is just permitted, but it is not a requirement. IFRSs, in revenue recognition have general principles that guide as to whether or not revenue is recognizable. Under US GAAP, on the guidance of revenue recognition, there is a more particular guidance in the determination of whether there should be recognition of a given revenue type. Also under US GAAP, public companies are supposed to utilize the more detailed guidance that the SEC provides. As per IAS 19, which falls under IFRSs the recognition of actuarial losses/gains, IFRS has an accou nting policy that helps recognize all actuarial losses/gains under the sub-heading of OCI- Other Comprehensive Income, with a provision that these should be recognized fully with regards to the period that they occur. On the other hand, US GAAP requires that the entire actuarial losses/gains are recognized under the profit or loss in totality, but this does not exclude the permission to make a deferral in equity of losses/gains without going beyond the set limits. Those losses/gains are at first shown under OCI originally. (iasplus.com, 2008) Differences between IFRSs and US GAAP in the Statement of Financial Position In the statement of financial position of entities, there also exist differences while using IFRS and US GAAP. One of the differences arises under the classification of payments that are share-based in the financial position statement. IFRS 2 there is a focus upon whether the award in question can be settled in cash. US GAAP, under the same scenario, requires more deta ils which may lead to further share-based arrangements being put under the classification of liabilities. Another example of a variance is that of contingent assets and liabilities. Under IFRS, it falls in IFRS 3. This IFRS requires that all contingent liabilities be recognized at fair value if such fair values are reasonably measurable. Then, the contingent liability is estimated at the original amount or the recognized amount, whichever is higher. US GAAP, on the other hand, states that all contingences that are contractual are recognizable at fair value. In the case of non-contractual contingences, these are recognizable only if such are more likely than not that such meet the definitions of a liability or an asset at the date they were acquired. Subsequent to recognition, companies maintain the original measurement up to the point new information is gotten so as to consider their fair values. IFRS does not recognize contingent assets while US GAAP they are recognized at the lowe r of fair value and the best future estimate. IFRSs include intangible assets while doing a segmental disclosure. US GAAP do not include intangible assets. IFRS 8 also requires disclosure of segmental liabilities while the US GAAP do not call for such recognition. Under IFRS deferred tax liabilities and assets are always classified under non-current equivalent while under US GAAP the classification

Did the psychological support affect the pain of cancer patient and Essay - 1

Did the psychological support affect the pain of cancer patient and cure - Essay Example Cancer patients encounter pain while undergoing their treatment and this may affect them psychologically. Pain is noted to occur to an estimate of 70% of the patients who suffer from advanced cancer. However, research has concluded that there are measures, which can be taken to ensure that the patients manage their pain after treatment. In such cases, the patients are identified as the appraisers of their pain and they are usually encouraged to embark on an active role so that they can effectively manage their pain. A doctor is important in the scenario since they spend time educating the patients and their families on effective measures of minimizing the pain. Cancer patients encounter pain and it prevails based on the emotional context in which it is carried on, Spiegel and Classen (2008). In such cases that involve pain, psychological support is important for individuals especially if the diseases are life threatening. The psychological distress of cancer patients persists based on the clinical courses of illness such as symptom severity, and poor diagnosis, which usually have an effect of psychological welfare. However, the identification of the disease and its treatment are the major steps in the management of psychological distress of the cancer patients. Psychological support is essential on individuals who encounter psychological stress such as cancer patients. Psychological stress happens when individuals suffer from mental and emotional pressure from different diseases. Psychological stress can be because of the daily activities and upset from health conditions. When individuals feel that they cannot manage the effects of cancer, they become distressed. This has been noted to decrease the life span of the cancer patients. In Rosenbaum (2001), it is evident that distress can occur because of poor clinical outcomes. The clinical guidelines enable the doctors to asses the amount of distress on the patients and

The Mountain Meadows Massacre Research Paper Example | Topics and Well Written Essays - 6500 words

The Mountain Meadows Massacre - Research Paper Example The Mountain Meadows massacre was a microcosm for what was happening in America during this time. Since the time of colonial America, the citizens believed that they had a right to take up arms and take the law into their hands as a protest against unjust conditions. This was known as the â€Å"right of the riot† . This belief led to many riots, against negros, Catholics, and anti-abolitionists, as well as riots concerning labor and elections. This was a time of mob rule, where individuals took up arms to put down anybody they did not like, and lax law enforcement enabled this to occur . It was this mentality that led not only to the massacre itself, but to the persecutions that the Mormons faced that made up the justification for the massacres. In the weeks leading up to the massacre, there were a great deal of events that occurred. On July 24, 1857, the Mormons were celebrating Pioneer Day, with speeches and cannon salutes and â€Å"three groans† for the state of Miss ouri . The â€Å"three groans† was a reference to the state of Missouri and how they treated the Mormons – threatening them, subjecting them to rape and beatings, stripping them of their land, imprisoning Smith, and forcing them to leave the state.

Media Portrayal of Women Research Paper Example | Topics and Well Written Essays - 1250 words

Media Portrayal of Women - Research Paper Example Subsequently, the longer the exposure and the more they internalize the model figure, the greater is the detrimental effect. According to the study, "The psychological processes through which the mass media act as a strong sociocultural influence on women's body dissatisfaction, and subsequent body-shaping behaviors, were only poorly understood previously" (66). Another study by Marika Tiggemann, Janet Polivy and Duane Hargreaves entitled, "The processing of thin ideals in fashion magazines: A source of social comparison or fantasy," also shows the effect of the thin models on the psychological make-up of women. The results of the study "indicate that women do engage in a moderate amount of both comparison on the basis of appearance and fantasy processing (imagining being the woman)" (88). Women consciously and subconsciously compare themselves with the model (positively or negatively) which will then result to fantasy and, worse, to obsession. The common speculation for the reasons why women, both young and mature, "buy and read magazines" are "for inspiration, self-improvement and pleasurable fantasy," but "this does make them feel positive in general" (89). In this case, the more a woman is exposed to these good-looking models the more she fantasizes and aspires to be like them. The foregoing studies bring us to the common sickness associated with negative body-image. The article "Dissatisfaction with Our Bodies and Eating Disorders" that appears at The Feminist eZine - Health enumerates the detrimental health effects of women who are dissatisfied with their own bodies. According to this article approximately 80% of women are dissatisfied with their bodies. Many resort to dieting in order to attain their desired size. Moreover, the source of their dissatisfaction is media portrayal of women. What media show are the "excessively thin, beautiful, young and flawless models" and that "women are repeatedly being exposed to these types of images both in printed ads, television, and movies." Consequently, dieting leads to eating disorders. Statistics show that the three most common eating disorders are: anorexia nervosa, bulimia nervosa, and binge eating. Women suffering from anorexia nervosa have an irrational fear of becoming obese, a preoccupation or with their weight and food, a distorted body-image, persistently starve themselves and deny their appetites (Dictionary.com, 2004). Bulimia, on the other hand, is "categorized by a binging and purging cycle. According to Wardlaw (2003) as cited in this article, "women affected by this eating disorder eat large amounts of food in one sitting (binge eating) which is followed by a purging from the body through vomiting, misusing laxatives, diuretics, or enemas. In addition, bulimics often use alternate methods such as intense exercise or fasting to balance the effects of excess calories." Still another disorder is

ETM 2.0 Research Paper Example | Topics and Well Written Essays - 10000 words

ETM 2.0 - Research Paper Example These include revealing the significance of ETM in this modern day context, determining ETM along with its expectations, identifying the requirements for smoothly conducting various sorts of partnership programs and making recommendations related to marketing concerning the development of ETM study. Table of Contents Executive Summary 2 Table of Contents 3 1. Introduction 6 1.1Master of Business Administration (MBA) Program 6 1.2Entrepreneurship and Technology Management (ETM) Stream 7 1.2.1 How Important is ETM in the Current World 8 1.2.2 ETM and Start-up Businesses 8 1.2.3 ETM and Creating Jobs 9 1.2.4 UNBSJ and MBA and ETM 10 2. ETM and Expectations 12 2.1. What was Expected from UNB Point of View and Current Situation 12 2.2. Students’ Expectations (Soft Skills-Hard Skills) 13 2.2.1 Expectations of the Students Prior to Starting ETM Internship 13 2.2.2 After Ending the Internship 14 2.3. What is the Problem (Survey Findings) 14 2.3.1 From UNB Perspective 14 2.3.2 From the Interview With A UNBSJ Partner 16 2.3.2.1 Focus Group 20 2.3.2.1.1 Professional Development, Guest Speakers †¦etc. 21 2.3.2.2 Survey Results 22 3. Benchmarking 44 3.1. Great Examples in North America (Generally) 44 3.2. Brilliant Examples 45 3.2.1. McMaster University 45 3.2.1.1. The ETM program & the Internship 46 3.2.1.2 Independencies 46 3.2.1.3 How it Works 47 3.2.1.4 Students 47 3.2.1.5 Partnership 47 3.2.1.6. Student Support 47 3.2.1.7. Marketing 48 3.2.2. MIT University, Boston 48 3.2.2.1. The ETM Program & the Internship 49 3.2.2.2. Independencies 49 3.2.2.3. How it Works 49 3.2.2.4. Students 50 3.2.2.5. Partnership 50 3.2.2.6. Student Support 51 3.2.2.7. Marketing 51 4. Recommendations 52 4.1. Marketing 52 4.1.1 How UNB-SJ Market the Program 52 4.1.2. How McMaster and the other University Market their Program 53 4.1.3. Learning Website 54 4.2. Partnership 54 4.3. Program Requirements 56 4.4. General Recommendations 57 References 59 1. Introduction 1.1 Master of Busine ss Administration (MBA) Program In accordance with the incessant growth and continuous transformation of the global business environment, an adequate entrepreneurial knowledge plays a decisive role for the marketers to strengthen their competitive position. In this regard, the study of Rubin and Dierdorff (2010) has critically acclaimed that the entrepreneurial programs offered by the contemporary business schools have a major significance to build the professional careers of different individuals with pertinent academic knowledge. However, the study has revealed that around 70 to 90 percent of the organizational learning occurs only by on-the-job training module which can be generated through different training as well as mentoring processes. Although there are informal experiences that can be gained by individuals from on-the-job process, it may result in bringing about certain deficiencies to synthesize learning along with empowering managerial competencies. In order to increase managerial competencies, the individuals must need to possess adequate academic knowledge to fertile entrepreneurial knowledge and skills (Rubin & Dierdorff, 2010). In this regard, an effective MBA program can enable the modern generation to leverage appropriate competencies of being a

Proposal Argument PRATICAL PROPOSAL offering a solution to a local Essay

Proposal Argument PRATICAL PROPOSAL offering a solution to a local problem - Essay Example Add to the fact that women no matter in whatever position they work in are considered objects of titillation. What this leads to in some cases is sexual abuse physically and mentally. "BANGALORE(India): Being the largest BPO hub in the world, over 200 domestic, multinational, captive and pure-play companies in Bangalore employ two lakh call centre executives, of which women account for 50%. Like sounding a rousing call alarm I come to learn of a ghastly act committed on one of those members of the carefree lot. Utmost disbelief and fear gripped me as I read of the rape and murder of a 28-year-old city woman BPO worker in the same city. This is not the first instance that we come to hear of the exploitation of a working woman, sexually or otherwise. A woman has always been considered weak, meek and powerless. She has been imagined as an object of sexual and erotic fantasy and men have tried to exploit the fairer sex more often than not. On thinking a lot about the predicament the solutions I could think of include, as the old dictum goes, "Self defence is the best defence". Physical protection does not always mean exertion, stamina or endurance. Simple but effective methods of martial arts can stand her in good stead in moments of extreme danger. A focused effective kick with minimum exertion and maximum reflex can be used by a woman for self ammunition. Here martial arts techniques like Karate, Kung-fu, Kick boxing et al can be useful. At times self- defence training can prove to be lifesaving in prevention of rape, incest and sexual abuse. ALTERNATE PROPOSAL: Sometimes danger may take one off guard. Especially in the case of women working in night shifts as our newspaper article pointed out. The minimization o physical abuse and danger is taken care of with the use of technology and constant monitoring. An example to illustrate this point is the case of Chennai-based Perot Systems BPS India. They purpotedly have introduced a global positioning system on vehicles used for the transportation of women workers in their company. This is a foolproof system for the safety of women working late hours, the company officials claim.