Juxtaposing Viewpoints on Genetic Species Revival Essay -- genetic engi

Though it may seem that the issue of species revival done a means of catching science is a modern idea, similar arguments throughout the past also hold relevance to the modern issue of genetic species revival. To better understand the issue as it becomes more prevalent, it is important to examen different perspectives that span many centuries time, generating new insight on the issue. Examining different perspectives on the perceived human influences on species extinction vs. natural police force and lack of adaptability, and give a determination on the ethical implications to society and ecology from the to a higher place arguments and philosophies from each viewpoint. Through these key statements, the arguments on genetic species revival corporation be effectively argued. The premise of the entire argument for and against genetic species revival rests with any the belief in human influences on species, or natural law. Human influences as a cause for species extinction is a recent idea which pen Carl Zimmer gives a his main reason for favoring genetic species revival. If were talking about species we drove extinct, then I think we have an obligation to filter out to do this (Zimmer 451). In the authors opinion, human influences trump natural law, which he would consider to be an outdated and non-effective way of looking at how species become extinct. Therefore, because natural law is only a way of looking at how species become extinct, it is not a solution to species extinction. Thus, genetic species revival is the only way which human influences can be combated and the problem of species extinction can be solved.True, human influences may be a new idea ascribed as reason to species extinction. Yet Charles Darwin, an nineteenth century natural b... ...ophies from each viewpoint. From these statements, the issue of genetic species revival can be argued and a real and ethical solution to the issue derived.Works CitedDarwin, Charles, and David Quammen. On the Origin of Species. New York Sterling, 2008. Print.Leakey, Richard E., and Roger Lewin. The Sixth Extinction Biodiversity and Its Survival. London Weidenfeld and Nicolson, 1996. Print.Marcus Tullius Cicero Quotes. Marcus Tullius Cicero. European Graduate School EGS, 2014. Web. 16 Mar. 2014.Parry, Roland L. Ancient Beasts Roam Spains Wilderness. NewsDaily.com. Agence France Presse, 02 Mar. 2014. Web. 16 Mar. 2014. Zimmer, Carl. Bringing Them Back to Life. nice Reasons With Contemporary Arguments. 6th ed. Ed. Lester Faigley and Jack Selzer. San Francisco Pearson, 2014. 445-451. Pearson eText. Web. 5 Feb. 2014.

Freedom in Braveheart and the Lord of the Rings :: Braveheart Lord of the Rings Essays

The Power of Freedom in Braveheart and the Lord of the Rings How far would you go to take freedom? Would you overcome impossible odds? In the films Braveheart and The Lord of the Rings, the main characters, Mel Gibson and Elijah Wood, go to the ends of the earth to achieve their goals and b plurality freedom to the people inwardly their society. The two main plots emphasize the concept that no matter what nation you live under, any man or woman go forth fight to defend their right to freedom.In Braveheart, Mel Gibson, plays William Wallace. In the motion picture his wife is brutally killed by one of the side of meat kings. Before the death of his wife, Wallace also experiences the death of his brother and take by the hands of the same aggressor when he was a child. After this he decides that any aggressive action against those he holds dear will non be left unavenged. The day of his wifes death, William waited for his wife at a secret hiding place and when he finds out sh e isnt glide path because she was killed, he takes the ways of the law into his own hands. When William becomes a revolutionary he leads the Scottish people to an uprising against the English government. William then begins to de-thrown all the kings in the English region. He loses all sense of inhibition while pursuing his desire to avenge his loved ones death and brings freedom to his people. The Lord of the Rings is a movie about the plight of mankind while defending itself against a great evil of a supernatural kind. In this movie, the main character, Frodo Baggins, played by Elijah Woods, mustiness protect the ring of power on an arduous journey across the country in an attempt to destroy the ring. If he fails, all of mankind will be destroyed and ruled by sorcerers and unseen forces of evil. Although he faces many grueling obstacles during his journey, his determination and knowledge of the possible disintegration of the human race fuels him and gives him the forte to complete his journey. In the end, after many trials and near death experiences-not to mention the loss of close friends and his own personal struggles centered around the power the ring has over him-he accomplishes his goal and successfully destroys the ring and brings freedom to mankind.

Motivation Essay -- Motivation Leadership Management

What is want? Motivation is the force that makes us do things this is a result of our individual necessitate organism satisfied (or met) so that we have inspiration to complete the task. These needs vary from person to person as everybody has their individual needs to motivate themselves. Depending on how motivated we are, it may further determine the effort we put into our work and therefore increase the standard of the output.When we suggest factors (or needs) that determine the motivation of employees in the workplace, well-nigh everyone would immediately think of a high salary. This answer is correct for the reason that some employees will be motivated by money, entirely mostly amiss(p) for the reason that it does not satisfy others (to a lasting degree). This supports the statement that human motivation is a personal characteristic, and not a one fits all option. The richness of Motivation Motivation can have an effect on the output of your business and concerns both quanti ty and quality. See it this way your business relies heavily on the efficiency of your production staff to make sure that products are manufactured in numbers that meet demand for the week. If these employees lack the motivation to produce unblemished products to meet the demand, then you face a problem leading to disastrous consequences. The number of scenarios is extreme but you get the general picture. Your employees are your greatest addition and no matter how efficient your technology and equipment may be, it is no match for the effectiveness and efficiency of your staff. Motivational Theory Herzbergs Two Factor Theory Motivation has been studied for many years stretching beyond the 19th century. As a result, a number of theo... ...hough frequently used, the least effective method of need a worker is with a negative consequence, such as a verbal dressing-down, suspension, or the loss of the job. Punishment may achieve immediate results, but it does not accomplish internal mo tivation for several reasons. First, adults are not inclined to remain in employment where they are threatened and intimidated. Second, workers who are back by a strong union may dissolve the threat with a higher level of authority. Third, scares and intimidation can create animosity toward a superior and employees may respond with hostility and subversion. Another problem with the fear strategy is that it creates a punitive climate in which individuals are afraid of being different from or of offending others. This particular situation has a tendency to diminish creativity and lead to intellectual stagnation.

Lady Audley’s Secret - Is Lady Audley Mad? :: Mary Elizabeth Braddon

Mary Elizabeth Braddons madam Audleys Secret - Is noblewoman Audley Mad?Mary Elizabeth Braddons Lady Audleys Secret was published in 1861 and was a big success a best-seller that sold over one million copies in book form. The protagonist, Helen Maldon - also cognise as Helen Talboys, Lucy Graham and Lady Audley - is a poor young beautiful woman when she marries the dragoon George Talboys, but his money only lasts for one year of luxury. When he no longer is able to offer her the life she always wanted - and now has got used to - she becomes angry and depressed, and George Talboys leaves the coun enterprise to dig for gold in secern to make his young wife with her new-born baby happy again. Not long after her husband has sailed for Australia, Helen Talboys decides she has had enough of the boring life she leads with her father and child and wants to try to find for herself the things she lacks. She sees an opportunity to start over and she grabs it she leaves her child, changes her name and goes out as a governess. When the wealthy Sir Michael Audley proposes, she accepts and goes from the life as governess to the life of a Lady. The Lady Audley that we buy off to know is a woman who is sure of what she wants and will not let anyone stop her, which in the book is described as the acts of a madwoman. But is Lady Audley really insane or simply too ambitious and sure of herself for the Victorian era? Was derangement simply the label society attached to womanly assertion, ambition, self-interest and outrage? In order to discuss the question of Lady Audleys madness, we must first understand the Victorian ideas and beliefs regarding insanity. Insanity was believed more common among wo workforce than among men and doctors and psychiatrists debated the reason for this. A common view was that women were more vulnerable to insanity than men because of the instability of their reproductive system (Showalter, p 55), which interfered with their emotional control. That female insanity was linked with the biological crises of the female life cycle - puberty, pregnancy, childbirth and menopause - during which the female mind was weakened and the symptoms of insanity could emerge, was a common belief (Showalter, p 55). It should be noted that the medical professions were strictly for men and no doubt were all these theories made up by men, with little experience of menstruation, pregnancy or menopause.

The Many Possible Interpretations of Hamlet :: GCSE Coursework Shakespeare Hamlet

The Many Possible Interpretations of Hamlet Towards the close of the play, Hamlet has a short exchange alone with Horatio, which seems intended to set up the final opposition with Laertes, the Queen, Claudius, and the whole Court, and to make absolutely clear the nature of his own involvement. The passage exists in two good versions the second Quarto of 1604, and the Folio of 1623, which is now persuasion to represent Shakespeares revision of the earlier version.11 This second text adds fourteen lines in which Hamlet seeks to justify, as perfect conscience, his determination to kill Claudius with his own arm--or rather to quit him, which implies repaying as well.12 He then asks whether he would not be damned if he did nothing to eradicate this canker of our nature (V.ii.68-70). But up to now this later addition to the play does not establish a plain and simple faith.13 We notice that Hamlet expresses himself in rhetorical questions which seem to restrict his momentary certaint y. And only minutes later, as the last encounter approaches, his reluctance to tell all (Thou wouldst not think how ill alls here close my heart but it is no matter, ll. 208-09) and a further intrusion of vigorous and baffling wordplay cloud over these ultimate issues once more. Immediately onwards the King and Queen enter on stage, Hamlets words, spoken as he again finds himself alone with Horatio, are so tricky--or perhaps tricksy--that they baffled the original compositors of the text and have set modern editors at variance.14 Neither the Quarto nor Folio makes sense and various emendations have been proposed. No/knows has/owes leave/leaves ought/all of what/of ought, all shake up and change places with each other in the different versions. Today a text might read, Since no man, of aught he leaves, knows aught, what ist to leave betimes? or Since no man of ought he leaves, knows, what ist to leave . . ., or . . . no man owes aught of what he leaves, what ist . . ., or . . . n o man knows of aught he leaves, what ist . . . . (Was the deliverance ever absolutely clear in Shakespeares autograph manuscript, or in his head?) With Hamlets next words, as trumpet and drums page 24 announce the Kings arrival, the plays hero contrives yet another(prenominal) avoidance-tactic, refusing to talk further with a surprisingly curt Let be.

The Many Possible Interpretations of Hamlet :: GCSE Coursework Shakespeare Hamlet

The Many Possible Interpretations of critical point Towards the close of the play, Hamlet has a absolutely exchange alone with Horatio, which seems intended to set up the final encounter with Laertes, the Queen, Claudius, and the whole Court, and to make absolutely clear the nature of his own involvement. The passage exists in two good versions the second Quarto of 1604, and the Folio of 1623, which is now thought to represent Shakespeares revision of the earlier version.11 This second schoolbook adds fourteen lines in which Hamlet seeks to justify, as perfect conscience, his determination to kill Claudius with his own arm--or rather to quit him, which implies repaying as well.12 He then asks whether he would not be anathemise if he did nothing to eradicate this canker of our nature (V.ii.68-70). But even this later addition to the play does not establish a plain and unproblematic faith.13 We notice that Hamlet expresses himself in rhetorical questions which seem to qualify h is momentary certainty. And only minutes later, as the last encounter approaches, his reluctance to proclaim all (Thou wouldst not think how ill alls here about my heart but it is no matter, ll. 208-09) and a further intrusion of vigorous and pose wordplay cloud over these ultimate issues once more. Immediately before the King and Queen enter on stage, Hamlets words, spoken as he once again finds himself alone with Horatio, are so tricky--or perhaps tricksy--that they baffled the original compositors of the text and have set modern editors at variance.14 Neither the Quarto nor Folio makes superstar and various emendations have been proposed. No/knows has/owes leave/leaves ought/all of what/of ought, all collide and change places with each other in the different versions. Today a text might read, Since no man, of zip he leaves, knows aught, what ist to leave betimes? or Since no man of ought he leaves, knows, what ist to leave . . ., or . . . no man owes aught of what he leaves , what ist . . ., or . . . no man knows of aught he leaves, what ist . . . . (Was the speech ever absolutely clear in Shakespeares autograph manuscript, or in his peak?) With Hamlets next words, as trumpet and drums page 24 announce the Kings arrival, the plays hero contrives yet another avoidance-tactic, refusing to talk further with a surprisingly curt Let be.

Pros and Cons of Risk Management Essay

1.0 The pros of risk managementMaintaining competitivenessAdverse changes in intimacy and deepen says may reduce the competitive position of a community against those with lower levels of gearing or smaller exchange gait exposures, or compared with companies that have taken the precaution of hedging against rate changes.Reduction of bankruptcy riskAdverse movements in interest and exchange rates may queer the continued operation of a company. A classic example is that of a highly geared company with a large proportion of floating rate debt being forced into bankruptcy due to an increase in interest rate.Restructuring of capital obligationsInterest rate hedging instruments can be exercisingd to re mental synthesis a companys capital profile by altering the nature of its interest obligations, thereby avoiding the repayment of existing debt or the issuing of saucy securities. In consequence, considerable savings can be made in respect of call fees and issue costs. At the same ti me, a wider range of financial sources becomes visible(prenominal) to the company.Reducing in the volatility of corporate cash flowsReducing the volatility of net cash flows may increase the market rating of the company and will facilitate the process of forward planning.2.0 The cons of risk managementThe complicated nature of hedging instrumentsA combination of unfamiliarity with the range of hedging methods available and a belief by potential users that such methods are complex may result in treasurers choosing not to hedge exchange and interest rate exposures.The risks associated with using external hedging instrumentsThe perceived risk associated with in using hedging instruments can sometimes dissuade potential users. Instead of providing protection from steeply increasing interest rates, the transactions turned out to be highly speculative bets.The complicated tax and financial reporting discourses of derivativesThe accounting and tax treatment of derivatives has tended to lag behind the pace of their development owing to the dynamic nature of their markets. The major problem regarding the accounting treatment of derivatives is knowing exactly what information to break away and how to disclose it.Diversification by shareholders may be superior to hedgingAn alternative to hedging by individual companies is for shareholders to diversify away interest and exchange rate risk themselves by holding a diversify portfolio of shares, hence saving the costs associated with hedging at a corporate level. If shareholders hold diversified portfolios, some commentators argue that hedging of exposures by individual companies is motivated purely by managements zest to safeguard their jobs, rather than a desire to enhance shareholder wealth.3.0 ConclusionAs a conclusion, exchange rate risk and interest rate risk can be managed by the use of both internal and external techniques. Internal techniques allow companies to hedge risk within their own balance sheet by the w ay in which they structure their assets and liabilities. Alternatively, companies can employ one or more of the many external techniques now available, such as swaps, options, futures and forwards. While these derivative instruments give more circumstance and flexibility to companies to manage their risk, their associated costs and their complicated nature must be taken into account.

Safety Measures In Ships

large making was completed around 1907. The enormous charge captured attention glob entirelyy due to its complexity. From the remains that were gear up on the wreck ground it was observed that the ship had Artistic completely nurtured, three-dimensional features and objects, witnesses say that the large was more(prenominal) than describable, in fact the right develop applicable would be, beyond words and pictures. Unfortunately, the large met with a fatal disaster in 1912. bigs story has been narrated and re-narrated.Although it sank and got destroyed, the large remains a with child(p) historical source of legendary and curiosity (Young 1912). To start the comparisons between safety measures in place then at the ones put in today it sounds confiscate to ask our selves, why does it take for a disaster to happen, to change policies, strategies or laws and regulations in regard to safety precautions. Since that accident, ship owners and authorities lead pushed for win measu res to be installed in all major cargo and passenger ships ( Paine ,1919).To begin with, let us scrutinize safety measures in the Titanic by looking at the genuines that had been used in its construction. From the wrecks, it is seen that the Titanic was do of steel plates that had been joined by iron rivets. A comprehensive survey indicated that the pieces of steel plating of this ship seemed to claim metallurgy lose of elasticity which highly facilitated Titanics brittleness in body of water, due to this reaction the Titanic was left vulnerable to total indention and rupture (Winzy. com 2008). promote analysis found by that the steel had higher phosphorus and sulfur contents. Higher amounts of the latter argon said to result to fractures and likelihood of cracks respectively. Research in any case noned that the steel lacked in manganese and this in turn power baffle caused the ships to loose on ductility (Eye witness to History. com, 1912). This might cast off been one are a that the manufactures of the Titanic failed. Although innovation and technology had not developed as such, it is likely or rather apparent that these firm could grant used better quality material had they known.The content of these constituent minerals in the main steel have been checked. Only high quality steel with less(prenominal) of these chemical content is used only now as a safety precaution. Another most likely defect or amiss in Titanics making could be the riveting concept applied (Lawrence 1929). Investigations say that they were more fragile than expected. Slag residues found in them again could have led to the ships breakdown at that rate. In new ship mental synthesis industries today only the best quality of rivet material is used.The number of rivets holding the steel plates together probably might have been smaller which in turn made the fracturing of the legendary Titanic even faster. Although, the building process might have seen small mishaps and setbacks, I b elieve more could have been done if proper studies and research had been done. Reports later on alleged that the ship building company had shortages in skilled and highly competent riveters. Mostly the riveting was carried out by hand, another aspect that might have jeopardized Titanics safety (Titanic Facts, 2008).However, the scene today has completely changed and everything is now mechanized from the initial processes to the finished product. Todays rivets are steel made which is strain to earlier iron ones. Evidently, steel is stronger than iron which convinces of a compact and strong structure. Next point to be considered is the electronically of the Titanic as an effort towards ensuring safety, the microwave radio detection and ranging in particular. Although investigations indicate that the radar was not too small, for the Titanics size, it design had less to be proud of or even to be associated with.In relation to Titanics size there were other bigger radars in comparativ ely average sized ships. Scrutinizing this citation, the radars capability to view far infinite was lower. This could be given as the reason why the captain and his conspiracy members might have seen the iceberg that caused Titanic her action. With advancement in technology, the extent to which radar power has gone is indeed tremendous. Their ability and scale of efficiency is even just boosted by satellite installations in todays ships.Recently made radars can view ship obstacle from a very long distance and with satellite signals facilitating warning in good time. Moreover, in Titanics manufacture, the builders might have minimally concentrated on or given little thinking about how the ship, of eight hundred and fifty two feet in length could make a turning incase of an emergency or particularly to avoid collision. Perhaps in addition, the most deadly occurrence to Titanics design might have been her screw engine arrangement which was in a triple configuration.Also constituent were reciprocating engines run by steam clean which in turn drove the propellers. A turbine ran her middle propeller. Problem seen was that the reciprocating engines were reversible while the turbine was not. It is also apparent that, when Titanics First Officer, ordered for a reverse to the engines so as to avoid hitting or colliding with the iceberg, he handicapped or better said sabotaged the ships turning ability( Cynthia, 1996). This resulted to a halt simply because the centre turbine could not reverse as the ship was cruising at full speed.In fact, the lock hampered the ships tendency to maneuver. This atomic number 6 has seen a lot of developments put into ensuring that the engines perform at maximum potential at all times. Ships of the moment have propellers that move in all directions. Titanics failure seems to have sent a lesson that fortunately appears to have been well learned. That fatal tragedy served as an eye opener (Robertson, 1991). Further more facing the fact that the middle propeller had been placed in front of the rudder, its effectiveness seems to have been cut down.Compared to Canard or Lusitanian rudder design, Titanics was scantily a fraction of their size. This could have hampered its functioning. Those could have been the technical aspect of safety that lacked. Looking at the physical safety precautions, the magnitude of the disaster might have increased due to the outgrown or rather rotted lifebelts that did not work. Today safety belts are changed regularly and checked to ensure that they are functioning properly. The life boats also had little to help even though they presented a safety assurance.To dissatisfaction, these too did not function successfully (Blackwell, 1912). It was evident that they carried fewer people than they were supposed to. As a result, many people out of fear, panicked and disorder took centre stage. Saving became even harder due to commotion and distress. The fire equipment was faulty and unmanaged and the crew in control acted lazily. The obvious reason of course that badly impacted on the Titanic was that they had never encountered a fire drill before. Critics though experience that the owners of the ship and their policies caused the worst to happen (Mow bray, 1912).They particularly think that these owners were interested only in making profits at the expense of safety and even the valuable human life. Passengers more often were asked to sign warranties that indicate they were at own risk. So, this forced a large number of them aboard to even jump out of the wrecking ship. It was dangerous trying it but worth than just waiting for the unexpected. From the safety equipments to the team, there was a shortage and redundancy to reaction immediately the Titanics hull hit the iceberg.The nature of compartments made it impossible for passengers to quickly access the exit. Overconfidence is another aspect that negatively affected their safety reaction. thither was belief that no thing could even destroy the Titanic (Lord, 1956). In the happening of the accident, it seems that safety courses had not been established and reading of signs not upgraded or even wide known among the water means users. A lot ought to have been done the California ship nearby, could have helped but they rather turned off their piano tuner since they did not know the meaning of the lamp signal.Comparing with water transport today, the industry has grown very much in deed. Sinking and wrecking of the Titanic is a factor that led to a follow up of what the maritime body has achieved. It is now eminent that practices, sea traditions and culture, and design of ship building have been considered to emend the fault done earlier. Among the changes established initiated include the transnational Ice Patrol to check out and clear existing and forming icebergs, new rules and regulations on lifeboats and safety belts and the twenty four hour surveillance on passenger ships.Today, the stabi lity of ships afloat has improved, the longer it can float in the wake of an accidence the easier it gets for successful saving and evacuation. Ship operators just put roll-on-roll-off ferries. In addition vessels must be compliant to regulations under voyage issues. Shipping companies have gone even further to catering for personal safety in ships today. With other safety fears emerging like hijacking and terrorism, gage to ensure safety has been beefed up-thousands of people in the States sail onboard everyday, the ships could be targeted by terror groups.In bids to ensure that this does not happen, the United States in conjunction with United Nations have imposed very inflexible and straight forward maritime regulations, policies and laws(George ,2008). This are meant to protect the passengers onboard. United States has created the Maritime Transportation Security Act (MTSA) and the International Ship and Facility Security enroll (ISPS) which are part of the International Mar itime Organization (IMO) which is in turn a constituent of United Nation (US coastguard, 2008).The International Council of Cruise Lines (ICCL) indicates that the regulations on security laws require ships, governments and port facilities to access or acquire formal screening measures, security plans, waterside rescue equipment and effective communication in existence between the ports and the ships. The measures are meant to ensure safety of passengers from terrorist attacks in the middle of the sea or at the port. Other measures categorically focus on mechanical and reaction to fire problems. Rabaska, 2008) The IMO has interpreted the mandatory to step in and consult in terms of ship design, operation and construction. The Safety of Life at Sea (SOLAS) which was initiated after the destruction of the Titanic in 1914 has today been updated over time. The resultant is drastic changes in ship building and technological aspects of the latter. ( Cox ,2003) SOLAS is concerned with matte rs in regard to ship water tightness, communicational links, navigation capability, fire prevention, life-saving techniques and transport of people, cargo and dangerous goods.Ship crews are now trained on how to respond incase of an emergency. Apart from numerous regular serviced lifeboats, life-jackets are also in plenty to assist persons incase they are forced to swim. (US coastguard 2008)Most recommendable efforts though have seen ship personal safety pushed to further scrutiny of personal health. Due to rising cases of noro-virus, ships have actively played their role on carried out sanitation programs.Despite its efforts, the ship personnel is not always competent in effort towards controlling codes of behavior and so, it has emphasized to its passengers on trying to concentrate on their personal hygiene. Another thing that ships have done is the installation of security cameras. These surveillance gadgets monitor all ship compartments and if any passenger is found violating gi ven rules they are penalized. Even after all these measures have been put in place and guarantees convinced on safety, the growing rise in sexual assaults and disappearing of passengers has become worrying.In fact, complains have seen The International Cruise Victims Organization (ICVO) experience hardships in trying to curb the menace (Silverstein, 2006). The organ though alleges that ship firms are not accountable and regulated. It says that they are not committed to protecting their passengers. Lastly, activism and lobby groups have pushed for reforms that concern insurance and compensation. They feel that all passengers onboard any vessel should be on the ships policy and are entitled to compensation incase of a disaster.

10 Cloud Computing Companies To Watch. CA Technologies Essay

CA Technologies formerly known as CA, Inc is one of the largest and track package enterprises in the world and it is headquartered at fresh York, USA. It is responsible for the creation of softw ar that gives many companies an upper hand in the real application economy. CA software is designed to help companies and industries acquire productiveness and growth through extensive and go past notch CA software and solutions.History of the smart setThe corporation was founded in 1976 by Charles Wang. Charles had been born in ingrain but moved to the United States at the age of eight years old. He studied math and physics at Queens College. After graduating, he took up a trainee job as a computer programmer for a sm whole computer service part in New York. The agency was responsible for marketing software for the Swiss firm Computer Associates. The Swiss company wanted to expand its market in the USA and Wang saw an chance for a pipeline enterprise with the Swiss company. Wang al ong with his friend and partner Russ Artzt micturated their own company. With only two partners, Wang opened up an office that marketed the Swiss products. The company did not do so well until when they developed CA-SORT. The program was designed to help computers sort through data quickly and economically. The program gave a akin(predicate) IBM program stiff rival and majority of IBM clients after shifted to CAs program.This was a great leap of success for the CA Company. The company expanded and started to move into and hire more people. In 1980, Wang and partners bought out the Swiss parent company and then they made the company public in 1981. As from the moment the company went public it began to program and focus on expansion through acquisitions. It bought Capex Corporation, Stewart P. Orr Associates, Information Unlimited Software, Sorcim, Viking selective information Systems, Uccel, Cullinet, On-Line Software International, Inc., CSMI (Computer Management Sciences, Inc. ), Platinum Technology International, floor 7 Technologies, Applied Data Research, Cheyenne Software, Johnson Systems, Arkay Computer, and many more. It besides bought Top Secret, from CGA Computer, a program designed as a computer credential system. It later on purchased Integrated System Software Corp. and Software International, both being application software. The later being responsible for financial application and the former for artistic creation software.Wang resigned as the CEO of the company on 2000 and his position was taken up by Sanjay Kumar. John Swainson was the next CEO in the company but retired at the end of the year 2009. CA technologies announced William E. McCracken as the chairman of the board and the chief executive officer on January 28, 2010. He was replaced by Michael P. Gregoire on January 7, 2013 who is the current chairman of the board and the chief executive officer at CA Technologies and Russell M. Artzt as the current Vice Chairman.Products and se rvicesCA Technologies have a issuance of products and services, mostly software, which is designed to transform businesses and enables customers to seize the opportunities of the application economy. Their main area of expertise lies on three major areas, Cloud, Mainframe, and Mobile. They have four main portfolios, the ca Securecenter. Ca Opscenter, ca Devcenter, and the ca Intellicenter. Its main services include project and portfolio management, application motion management, infrastructure management, security management, cloud services, data center automation and virtualization, and service management. These services are distinctively placed and categorized in the four main portfolios named above.The ca Securecenter portfolio enables and secures the open enterprise by authenticating and securing access for the right hand substance abusers on any device, anywhere while providing a superior customer experience. It has a number of featured products such as the CA Identity d ouble-decker SaaS, CA Single Sign-On, CA Sign-On SaaS, CA Advanced Authentication, CA API Gateway, CA API Developer Portal, CA Mobile API Gateway, CA Identity Manager, CA Identity Governance, and the CA interior Identity Manager. All these products are optimally designed to vortex maximum security conveniently to their customers. CITATION CAI15 l 1033 (CA Securecenter) CA Opscenter portfolio provides tools that manage and monitor performance and availability, giving you the keys to ensuring your customers are up and running. Some of their products include CA Unified Infrastructure Management, CA 1 Tape Management, CA Allocate DASD Space and Placement, CA App Synthetic Monitor, CA masking Delivery Analysis, CA Capacity Management, CA Bind Analyzer for DB2 for z/OS, CA Big Data Infrastructure Management, CA Automation Point, and the CA masking Performance, etc. CITATION CAO15 l 1033 (CA Opscenter) The ca Devcenter portfolio is designed to develop high quality applications faster by leveraging tools that take a shit virtual integrations, enable parallel festering and continuous testing. The ca Devcenter portfolio is designed deploy applications from development through production with automated orchestration. Some of the products it features are the CA Service Virtualization, CA 2E, CA Application Lifestyle Conductor, CA Application Test, CA Automation Suite for Clouds, CA Cloud Manager Powered by ServiceMesh, CA Test, CA Configuration Automation, CA Continuous Application Insight, CA Data Finder, and many more. These products are intended to deliver innovation to market faster with higher quality. CITATION CAD15 l 1033 (CA DevCenter) The ca Intellicenter portfolio has the software needed to make the right portfolio decisions and gain a holistic view of IT services and assets, enabling your business to manage the business of IT. Their featured products include CA Cloud Service Management, CA Executive Playbook, CA Agile Planning, CA PPM, CA Service Desk Ma nager, CA Service Catalog, CA IT Assets Manager, CA Business Service Insight, CA On Demand Portal, and the Xtraction for CA Service Management. These products seek to drive productivity and provide a superior IT Serve Management experiences in the businesses that invest on them. CITATION CAI151 l 1033 (CA Intellicenter)Competition facing the companys productsA lot of software relate companies have invested in cloud computing services including CA technologies. Their cloud computing, CA Cloud manager, faces competition from other platforms, such as Microsoft that offers Azure, Amazon that is religious offering the Amazon Web Services, AT&T that is offering Synaptic Hosting, Enomaly that is currently offering Enomalys Elastic Computing Platform (ECP) and Rackspace that offers Rackspace Cloud also referred to as Mosso. These services are mostly used by Web developers and software-as-a-service (SaaS) providers. CITATION Jon09 l 1033 (Brodkin, 2009) There are numerous suppliers of proj ect and portfolio management (PPM) software. Companies like 4c Systems, Antura, Artemis, IBM, Oracle, BMC Software, Cambridge Systematics, Davies Consulting, etc offer different PPM software. The 4c System offers 4c Portfolio Intelligence, Antura offers Antura Projects, IBM offers Rational Focal Point, Oracle offers Crystal Ball, BMC offers IT Service Management, Cambridge Systematics offers Prioritas and Davies Consulting offers AIS. All these companies offer this PPM software designs that are designed to assist companies in efficiently identifying and managing projects. CA technologies offers Clarity PPM which is successfully used by many corporations but also faces too much completion from other PPM providers.Infrastructure Management software (IM) is a system designed to manage essential operation components, such as policies, processes, equipment, data, human resource and external contacts for overall effectiveness. It has a number of vendors such as IBM, Microsoft, Hewlett-Pa ckard and CA technologies. Some of the competing systems include SAP IT IM, Data Center IM, which offer major competition to CA Infrastructure Management. CITATION Mar07 l 1033 (Rouse, 2007) Application Performance Management (APM) is a system designed to monitor real time customer experience and goes ahead to compare the performance deprivation hazard to the system measures. CA technologies are responsible for CA PPM. There are various APM systems that offer stiff competition to the CA APM. Some of these APM systems vendors include INETCO, AppNeta, Riverbed, Oracle, HP, Compuware and also CA. the various CA systems in the market that are currently competing with CA APM system are New Relic, Foglight, Magic Quadrant, and SpyglassTools that is a Java Application monitor APMCompetitors in the marketEvery company experiences competition, in one way or the other. The competition can be from within or from outside. Majority of the competition that most corporations face is from other ri val organizations. CA Inc. like any normal corporation has its own competition in the existing market. Some of the top competitors include BMC Software, Inc., Compuware Corporation, Hewlett-Packard Company, International Business Machines Corporation (IBM) and VMware, Inc.Corporations in competitionBMC Software, Inc. provides IT management solutions and services. It has a wide array of products and services that it offers on its portfolio. These services include free IT service management suite, big data management, Cloud computing software, data center automation services, IT operations services, ITSM consulting services, workload automation, and the process alignment service among others. BMC is headquartered in Houston, Texas, in the US. It caters to a wide range of customers such as banks, institutions of learning, government agencies, system integrators, hospitals, retailers, distributors, manufacturers, financial service providers, telecommunication companies, and resellers.O racle Corporation is one of the ahead(p) corporations that provide enterprise software, computer hardware, products and services. The company offers various services such as Oracle database, middleware software, cloud infrastructure, application software, and hardware systems. The company provides its services to a wide variety of customers such as the healthcare industry, oil and gas professional services, life sciences, financial services industry, aerospace and defense industry, natural resources and chemicals industry. The company is headquartered in Redwood City in the U.S. the company mainly focuses on expanding through acquisition of companies, products, services and technologies. This way it would strengthen and widen its customer base and create and generate more innovations.Compuware Corporation provides services, software and practices for IT corporations globally. It also provides professional technical services in areas such as performance engineering, mobile applicati on development and system modernization. Its headquarters are in Detroit, Michigan in the US. The company provides its services and products through segment. These segments include Application Performance Management, Mainframe, Uniface, Changepoint, Professional Service and Covisint Application Services.VMware, Inc. is a supplier of cloud infrastructure and virtualization. The group operates on three main and major product groups Software-Defined Data Center, Hybrid Cloud computing and End-User Computing. The Software-Defined Data Center is a virtualization platform designed to enable the aggregation of e devices, multiple servers, storage devices and networks. The Hybrid Cloud enables clients to extend tools, skills, networking and security models across all grounds. The End-User Computing product is designed to fully secure access to applications and data from any given devices at any given locations. Its main headquarters are in Palo Alto, California in the US. The company also f ocuses on extending its margins through acquisition of other similar engine room oriented companies.Case study on CA technologiesThe CA Technologies has provided its services extensively to different industries and corporations. Its services are used by banks, insurance companies, financial service providers, health care institutions, technology companies, and telecommunication providers. These different sectors use and maximize the CA resources and services to compete against other rival industries.Banks and other financial institutions and service providers are equipped with the security management applications designed by the company. This ensures safety of their clients information and valuables. If their data are hacked or accessed without authority and permission they may face the risk of losing their customers and will get down major losses in the long run. So as to avoid such majority of the banks and financial service providers such as insurance companies, give these sec urity applications. The more advanced the security systems, the more clients and customers it attracts.For an organization to attract more clients and be able to provide extensive services, it ought to have a the whole way ad defined strategy. This is achieved through the use of a project portfolio management (PPM) system. This system assists companies in effectively planning and investing in the right projects. If the companies use an excellent and superior PPM system, it would have an upper hand advantage against rival and competing companies.With all the software and applications that CA technologies offer, it is easy to see why it is one of the leading technology industries in the world.References1033 Brodkin, J. (2009, May 18). 10 Cloud Computing Companies To Watch. Retrieved March 05, 2015, from NETWORKWORLDhttp//www.networkworld.com/article/2268033/virtualization/10-cloud-computing-companies-to-watch.htmlCA DevCenter. (n.d.). Retrieved MArch 05, 2015, from CA Technologies ht tp//www.ca.com/gb/devcenter.aspxCA Intellicenter. (n.d.). Retrieved March 05, 2015, from CA Technologies http//www.ca.com/gb/intellicenter.aspxCA Opscenter. (n.d.). Retrieved March 04, 2015, from CA Technologies http//www.ca.com/gb/opscenter.aspxCA Securecenter. (n.d.). Retrieved March 05, 2015, from CA Technologies http//www.ca.com/gb/securecenter.aspxRouse, M. (2007, June). Infrastructure Management (IM). Retrieved March 05, 2015, from TechTarget http//searchcio.techtarget.com/definition/infrastructure-managementSource history

Accounting Information Systems Research Paper Essay

Abstr bringThe Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation pecuniary reporting scandals involving large publicly held companies. SOX instituted new strict monetary regulations with the intent of improving score practices and protecting investors from integrated misconduct. SOX requires corporate executives to vouch for the truth of pecuniary statements, and to institute and monitor effective midland controls over pecuniary reporting. The cost of implementing an effective congenital control structure atomic number 18 onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk unfavorable payable to fears of incrimination.The Public Company write up Oversight circuit board (PCAOB) was created by SOX to do the accountancy process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations moldiness be pass by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the congenital controls in companionship be breeding strategys. The nurture Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governing body. accountancy Information Systems Research PaperThe Sarbanes-Oxley Act of 2002 changed the landscape of corporate fiscal reporting and auditing. In the wake of corporate reporting scandals, Congress decided the account profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive inwrought control procedures to deter craft and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the asce ndance of the SEC to oversee story and auditing processes. Public companies are requiredintegrate internal controls in their invoice information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and lead astray financial reporting. SOX legislation tackles several important concerns including corporate responsibili ty, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3).Under the law, independent auditors and corporate police officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the federations internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days preceding to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are complete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006).This regulation was instituted to block public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financialreporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the companys independent auditor must issue an attestation regarding managements assessment of the internal structure as part of the companys annual report (Bloch, 2003, p. 68). M aterial changes to a companys financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information i.e. product recalls, personnel changes, or handout of a major customer (Hoffman, 2005, p. 4). Internal ControlsEffective internal controls protect a companys assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components the control environment, risk assessment, control activities, information and communication, and observe (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide sane self-assurance company assets are protected and financia l reporting is accurate.Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controls effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a companys internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All pertinent financial statement assertions and each of the five COSO internal control components should be documented. Whendocumentation is lacking or nonexistent, independent auditors exit report either a momen tous deficiency or material weakness in internal control (Conway, 2003, p. 19).Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills unity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 243, By wisdom a melodic phrase firm is built, and through understanding it is established (New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate managements assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and afterward att est to managements assertion regarding internal controls.Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In humanitarian to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be bear downsome to small businesses.In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts passing punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weav er, 2010, p. 354). When managers time is consumed with regulatory compliance, they are not focused on new-product discipline or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOBThe Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable tribulation to sup ervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB PronouncementsPronouncements link to accounting information systems. studying Standard No. 12, Identifying and Assessing essay of Material Management, addresses the auditors requirement to understand the companys information system, including colligate business processes, relevant to financial reporting. This includes understanding proceedings that are significant to the financial statements, and the procedures by which these proceeding are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information engineering science affects the companys flow of transactions. Additionally, the auditor should become knowledgeable about(predicate) the companys period end financial reporting process, including general playscript procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010).Pronouncements related to internal controls. Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting thatis Integrated with an Audit of Financial Statements, establishes requirements and provides direction for audit engagements of managements assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance r egarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due headmaster care, and professional skepticism.The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in federation with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has espouse the generally accepted auditing standards as described in the American Institute of Certified Public Accountants Auditing Standards Boards Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firms audit client throughout the audit and the engagement period.In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPAs Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPAs Auditing Standards Boards Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing pract ice that ensures go are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firms standards of quality (Quality Control, 2003).Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPAs Auditing Standards Boards Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003.The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the induction expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditors Discussion and Analysis (AD&A) with an auditors report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditors views of managements judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information SystemsThe SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment. Prior to SOX, there were no definitive requireme nts on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 2723, Be sure you know the condition of your flocks introduce special attention to your herds (New International Version).Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accountingtransactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protec tion and security of information systems (Damianides, 2005, p. 77).IT governance is a process whereby a companys IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are strategic alignment, service delivery, resource management, risk management, and movement measurement (Kepczyk, 2012, p. 5).Strategic alignment is the integration of the IT infrastructure into an enterprises strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cos t-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring bond through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5).Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be happy in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 15, let the wise listen and add to their learning, and let the discerning get guidance. ConclusionThe Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes an d auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid.ReferencesA Guide to the Sarbanes-Oxley Act. (2006). Addison-Hewitt Associates. Retrieved April 30, 2014, from http//soxlaw.com Ahmed, A., McAnally, M., Rasmussen, S. & Weaver, C. (2010). How costly is the sarbanes oxley act? Evidence on the effects of the act on corporate profitability. journal of Corporate Finance, 16, 352-369. Attestation. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 5. (2007). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 12. (2010). Retrieved April 30, 2014, from www.pcaobus.org Bloch, G. (2003). Sa rbanes-oxleys effects on internal controls for revenue. The CPA Journal, 73(4), 68-70. Retrieved from http//search.proquest.com/docview/212294542?accountid=12085 Conway, R. (2003). Sarbanes-oxley, section 404 Achieving compliance. Orange County Business Journal, 26(15), 19. Retrieved from http//search.proquest.com/docview/211081168?accountid=12085 Current Activities. (2013). Retrieved April 30, 2014, from www.pcaobus.org Damianides, M. (2005). Sarbanes-oxley and IT governance new guidance on IT control and compliance. Information Systems Management, 22(1), 77-85. Retrieved from http//search.proquest.com/docview/214122540?accountid=12085 Ethics & Independence. (2003). Retrieved April 30, 2014, from www.pcaobus.org Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 ed.). Mason, OH Cengage/South-Western. Hofman, S. (2005). Beyond sarbanes-oxley requirements. ISeries News, 1-6. Retrieved from http//search.proquest.com/docview/219592654?accountid=12085 Holmes, M. & Neubecker, D. (2006). The impact of the sarbanes-oxley act of 2002 on theinformation systems of public companies. Issues in Information Systems, 7(2), 24-28. Retrieved from http//iacis.org/iis/2006/Holmes_Neubecker.pdf Holy Bible, New International Version, NIV. (1973, 1978, 1984, 2011). Retrieved from http//www.biblica.com Kepczyk, R. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http//search.proquest.com/docview/1115475024?accountid=12085 Kim, B. (2003). Sarbanes-Oxley Act. Harvard Journal on Legislation, 40, 235-252. Retrieved from http//heinonline.org.ezproxy.liberty.edu2048/HOL/Page?collection=journals&handle=hein.journals/hjl40&type= forecast&id=241 Moffett, R. & Grant, G. (2011). Internal controls and fraud prevention. Internal Auditing, 26(2), 3-12. Retrieved from http//search.proquest.com/docview/863454394?accountid=12085 Quality Control. (2003). Retrieved April 30, 2014, from www.pcaobus.org Roman, H. K. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http//search.proquest.com/docview/1115475024?accountid=12085 Solomon, D. & Bryan-Low, C. (2004). Companies complain about cost of corporate-governance rules. Wall Street Journal, February 10. Retrieved from http//search.proquest.com/docview/398856653?accountid=12085 Vakkur, N., McAfee, R. & Kipperman, F. (2010). The unintended effects of the sarbanes-oxley act of 2002. Research in Accounting Regulation, 22(1), 18-28. Retrieved from http//dx.doi.org/10.1016/j.racreg.2010.02.001

Ralph Abernathy: A leader of the Civil Rights Movement

Being a prominent leader during the civil Rights movement was a perilous position to occupy. Very few lot have the good sense to make themselves the face of a movement, and even fewer succeed at it. Ralph Abernathy was an American polite Rights activist who advocated equality alongside Martin Luther King Jr. and many a(prenominal) others. Ralph Abernathy strived to help establish a more equal and welcoming America for all.Abernathy went on a journey to help change the way America is now and help create a more equal America for all, regard little of race or ethnicity. Ralph Abernathy began gaining the skills to be a leader at a early age, and exemplified those skills by leading multiple demonstrations. Ralph Abernathy was born on March 11, 1926, in Linden, Alabama. He was born into a time of social inequality and race segregation. Abernathy served in the United States Army during WWII and served as a platoon Sergeant, leading his own group of soldiers. After being discharged fr om the Army, he enrolled at Alabama State University (ASU).While aid ASU he began to notice how the university was segregated. He gained fame when he drink downed his first demonstrations, protesting the lack of heat and hot water in his dormitory and the dreadful food served in the cafeteria. Later, in 1951, he was called to the Civil Rights Movement when he became the pastor of the First Baptist Church in Montgomery, Alabama. As pastor he mentored Martin Luther King Jr. as a minister of a nearby church. They formed a close friendship that would carry on for the rest of their lives.Abernathy developed a leadership role from the start of his life which helped lead him into his role as one of the biggest Civil Rights advocates America had ever had. Abernathy organized, created, and lead multiple different protest and organizations to help the Civil Rights Movement. one of The biggest protests he organized was the Montgomery Bus Boycott. Abernathy organized it with the help of Mart in Luther King Jr. and together they lead the biggest boycott of the whole Movement. It was decided that black people in Montgomery would refuse to use the buses until passengers were completely integrated (Simkin).This protest was his call to action and one of his main contributions to the movement. Another one of Abernathys main contributions to the Civil Rights Movement was that he founded the Southern Christian Leadership Conference (SCLC). Martin Luther King Jr. was president of the organization and Abernathy was secretary treasurer. They worked together in helping to incorporate America andteaching people how to stand up for themselves and protest non- violently. The biggest trial that Abernathy went through was when his church was sieged by white supremacists. 1,500 men and woman were surrounded and Abernathy was unforced to give himself up to save the innocent people stuck in the church.Ultimately, he did not end up sacrificing himself, but this was also a test of his char acter. all over the next few years Abernathy was arrested nineteen times (Simkin). Abernathy proved himself to be a dedicated, powerful, and resourceful leader. As the Civil Rights Movement progressed, Abernathys role became a less dire. When Martin Luther King Jr. was assassinated, Abernathy took over the role as president of the SCLC. Ralph Abernathy led daily demonstrations in May and June 1968, just a month after Kings blackwash (Kirkland). Some of the important last demonstrations he led were the Poor Peoples March in Washington D.C. in May, 1968, Atlanta sanitation workers strike in 1968, and at last the Charleston Hospital workers strike in 1969.Abernathy retired his position as president of the SCLC in 1977. He then ran for a spot in the Georgia congressional Seat. He was unsuccessful in the running yet continued advocating peace until his retirement. Abernathys journey came to an end and he retired his title as a leader of the Civil Rights Movement. To conclude, Ralph Ab ernathy was a dedicated Civil Rights Activist who advocated equality and justice for all. Alongside many others, he accomplished impressive feats that once seemed unreachable. He went on a journey towards helping America become a more equal country. He was tested to his limits and proved himself to be a worthy, dedicated, and powerful leader.

Evolving Through Ignorance Essay

Socrates Cafe, a book written by Christopher Phillips that unfolds his story on facilitating lots of free password forum in a lot of different places. But what is Socrates Cafe it ego? It is a place a place for quite a little who wonder, a place for flock with different backgrounds to immerse their own self into questions and ideas and dogmas through Socratic Method. Phillips made an effort to revive the condition of what Socrates more than two millennia ago did in A wherefores.He went through a lot of hard time in order to take a crap this and to start this step up of nothing, which includes abandoning his occupation as a journalist. In this undertake I would like to peel in a deep more into one section of the book in which Philips cited Richard Tarnas belief. According to Richard Tarnas, Socrates believed that the breakthrough of ignorance was just the antecedent of the philosophical task, not the contain (201) 1. People believe that macrocosm ignorant is a bad thing, as a human universe we be possessed of to be conscious of everything we do and take responsibilities of our actions.How can we know that we argon being ignorant? To discover nearly our own ignorance to certain things is a stepping-stone for us to improve ourselves, thats what Socrates believed and I do agree with him. After we be conscious about(predicate)(predicate) our own ignorance, we can start to inquire our own self and dig deeper to overcome our assumption about what it takes to be a human being thats what philosophical task is about for me. Over the last 10 decades, the Earth average surface temperature has rose by 0. 8 0. 2 ? C, especi every(prenominal)y over the last 5 decades, the rise had been significant 2.This kind of improvement tends to create serious fuss, globally, not only in particular place. What caused this global warming to happen? The answer is the inhabitants itself, humans had been more and more ignorant about what crisis they face, we know about th e fact of this but we choose to ignore it. We dont accept the fact that we are being ignorant and we believe that we are not. The dominant mechanism of this issue is anthropogenic and mostly the result of human activities. Human increases the atmospheric concentrations of human gases through their industrial wastes. More than hat, we made a global change to the land surface such as deforestation, in order to make more fields for construction. We are being ignorant about whats happening and continue to fulfill our needs, we are being greedy. So, what can we do in order to overcome this problem? The answer is to discover what we are being ignorant at, just as what Socrates believe as the start of philosophical task. By accepting the fact that we are so ignorant about our current condition we can start to make a move to overcome this condition that potentially will be the root of serious problem and make our way towards a bettor future.For me, the biggest obstacle for this is to overc ome our tendency to pursue our goal without thinking about the risks, we tend to think laconically, not being able to imagine about the cause of our action and the impact to our surroundings. We were blinded by the prospect of our goals and its profit and when the problem rises we hide our hands, its an ill crook for me to see such an occasion. We ensconce under our own thought that we are doing the right thing whereas in fact we arent. In one way, we tried to establish something that contributes to the society but we are also down falling it.It will be better if we can do something while we are not minus our environment before its too late. Theres no time like the present. I think its even worse when people arent ignorant of certain things and yet simmer down act with ignorance, John finally offers, For instance, when a racist continues to be a racist, yet is aware of the reasons wherefore hes a racist perhaps hes even aware that his racism is illogical because he knows damn w ell that all of us are 99. 9 percent genetically identical then thats even more scary than when people are racist out of sheer ignorance. (204) 3 I have a many a(prenominal) more examples about the impact of feigning ignorance and how scary it is. In my home soil, there are still a lot of people living in urban slums. The administration notices about this but they are not taking any action, because they think they wouldnt be able to fix this because its too severe and widely spread. In my city, over one-fourth of the total citizen live in slums 4 and thats not a number we can ignore. We really cant ignore this kind of thing and the disposal really needs to take actions, instead of being ignorant.Through philosophical inquiry they can get the answers to this problem, and thats wherefore they need to discover and admit their ignorance before they can start the long trip to fix this. One of the biggest factor and something that has never been able to be resolved from time to tim e is the depravation in Indonesia. The percentage of decadency in the government reach a peak number of 91% 5 and thats way too high compared to another countries. I cant believe that we are still holding on with the 10% leftover from whats not corrupted to manage the country.Just imagine if the government can eradicate the corruption culture, we would have 10 times of what we have now for our country formation and it would be amazing because we can solve a lot of problems from that. Its a bigger ignorance if we close our eyes to this. And yes, the government had already established a corruption eradication commission, but they arent fruitful and the problem is still there. I think theres corruption in the commission itself because they are not doing their job well and that makes it a corruption inside a corruption eradication commission, thats way too ridiculous for me and its so hard to accept it.Well need a leader that can lead the country to the right path in his honesty and hi s desire to remove corruption in our country, the one that can reveal how chronic the level of ignorance in the government is. In fact, before I even have a chance to respond, a woman whose booming voice belies her diminutive stature, says I dont think we have a right to be ignorant. I think we have a responsibility to constantly educate ourselves, to make ourselves less ignorant. (201) 6 Quoting it from Socrates Cafe, I wouldnt agree with her statement about we are not having the right to be ignorant since we actually do.As a human, we have freedom to do whatever we want to do its our own life. What matters is the consequences of our actions, if you choose not to constantly educate yourselves and responsibly develop your talents then you have to shoulder the risks by yourself. You will be getting more and more outdated and you wont be able to compete with those people who responsibly develop their talents. Socrates was in full aware of his own self theres one of his paradox that strikes me, I only know that I know nothing. He never claimed that hes wise, he knew that there will always be spaces to improve as long as you breathe. Education is a progressive discovery of our own ignorance, according to Will Durant Quoted from his Book The Great Gadfly, Time magazine, 8 October 1965 (review of The Age of Voltaire by Will and Ariel Durant).Theres no end to our education, we will progressively and continually discover new things over time if we are doing it in a right way. Through ignorance we evolve we thrive and matured through ignorance. The more we realize that we are lacking in lots of aspects, the more we will be able to see the potential in us. Look. And think. indeed look some more. And think some more. Dont ever stop looking, or thinking (206) 7. We have to see the world in many perspectives, and be conceptual theres no way that we can learn about something in one go. Doing so will mislead us to misconception and prevent us to think creatively, our c reativity will be restricted by our own belief instead, we have to dive deep into it and broaden our association about it by doing some research so that we can analyze and understand more complicated and abstract ideas.That is one of the reason on why we have to be conscious about our own ignorance and start our own Socratic Inquiry, to be a better person and to get a better understanding about what it takes to be an entity that will never stop to learn and to grow exponentially. Discover your own ignorance and make it a foundation on grammatical construction your blocks of life always think about what changes can you bring to your own life and what do you have to do in order to achieve that then start your progress enthusiastically so that when death draws near you will know that you are living your life to the fullest and have no regret.

Purpose and Use of HRMS

Every geological formation has a set of employees working together to achieve the same goals known as the benevolent resource of the agreement. These people in turn are handled by another set of employees known as the human resource management. As the fast growing environment and the engineering science is becoming an active part of the daily exchanges in the business environment, companies are forced to implement latest tools to compete in the fast paced world.One of the tools utilise by the managers to counter the activities of the human resource management is to utilize the human resource management systems or they may also be called human resource randomness systems. These systems make a direct link with the human resource management and the information technology, enhancing the competence of the organization. More everyplace, their main single-valued function is to automate the activities handled by the human resource management which in turn boosts the efficiency of the department.FINDINGS Focusing on the purpose and uses of the human resource information systems, lets look at the reason why managers want to implement these systems in the first place. There comes a time when your business is generating large profits and there is an immense pith of information that needs to be stored be it about your employees or about the organization itself, there has to be a database securing this information.To ensure the security of this information along with reduction in paper work, organization of data, reorganization of processes, maintenance of profits and the employees an organization may require a human resource management system. These systems distribute various purposes and hence, incorporate a lot of modules. Their main focus is on the employee information. First to mention is the Payroll module which takes a note of the attending of the employees subsequently which it automatically calculates various taxes that they are supposed to pay and also the deductions if any.This helps to reduce all the paper work and calculations the only manual work done over here is to enter the attendance of the employees. The Work Time module takes care of the time along with the work efforts that the employees need to put in. This information is eminent in order to keep the monetary values of the organization low and efficiency high. Thirdly, there is the Benefit Administration module which basically focuses on reservation the employees involved in the benefit programs. These programs generally include compensation, insurance, retirement benefits and so on and so frontwards.The next module is known as the Human Resource management module. It helps managers to survey and analyze employees through their data provided and also takes care of the training and development of the employees and what skills do they encompass. There nominate been great advancements in technology and much(prenominal) systems have also been developed which tap rele vant appli elicitts and put them in the right database for further evaluation by the managers. Another similar module which focuses only on training is known as the Training module.It keeps a check of the skills, education and what type of learning the employee has and suggests books, CDs and other various platforms which may enhance their learning. A cost check is also kept by them, telling what training may cause what expenditures. The next module, known as the Employee Self-Service module enables the employees to check records of their attendance and also question the records if ever a problem is faced, without having to go directly to the HR personnel. It helps them to perform transactions related to the human resource department and ask questions related to the department.Basically this facilitates the employees to solve their own matter. All of these modules combine together to help the organization as a whole. The human resource unit is benefitted as it improves their decis ion making capability and aids them in providing their best to their customers/clients. It integrates all information into an Enterprise Resource Planning system which further enhances the capabilities of the organization. It promotes organizational and operating(a) efficiency along with making the managers more than intricate about their decisions and strategic planning.These systems can be used to achieve the objectives of the organization as well as establish a competitive advantage. As a lot of time of the HR activities is spent on activities which are transactional in nature, these modules may aid the purpose of those activities and help simplify the work. As mentioned above these modules activate the payroll and benefit activities serving the use of such modules. Also do they take into account the live Employment Opportunities by looking at various employees and their qualifications.Thirdly there comes the benefit that the employees gain due to an easy access of all the data . The self expediency provider module for instance aids the employees to get greater access to the human resource information which in turn reduces HR costs. These systems help to analyze the whole organization, looking at the absenteeism analysis, skills inventories, internal job matching, affirmative action plan, applicant tracking, workforce utilization, training needs assessment and so and so forth all give a clear picture to the HR managers of what the organization needs and what it should do to acquire its targets.HRMS facilitate employees by making data more accessible as no human contact is required which takes up most of the time in understanding the query of the employee. Another important broker is that bulletin boards again enhance the information spread throughout the organization as it is accessible to employees globally. They provide a platform through which data can be transferred electronically between vendors and the employees making the whole process swift and s mooth.RECOMMENDATIONS Looking at various uses and the purpose of the Human Resource Management Systems a few recommendations are as follows * HRMS systems should also introduce a transparent mechanism through which employees are evaluated against their peers, to get a clear picture as to where they stand in the organization. This may enhance their motivation to do better and increase their ranking to become a more valued asset to the organization as it is visible to everybody. This can be included in the self sufficient module where employees can check separately others ranking. These systems can also incorporate reports of the competitors about their pay packages and benefits given so as to compare theres with them making the organization never lag tin can in satisfying their employees. It should always remain up to date with the current scenarios of their competitors and look at the factors in which they need to improve themselves to motivate employees as compared to their compe titors.This information may only be available for the use of the human resource department. Another piece of information which may be generated from these systems is to generate productivity reports of each employee. Notice how much effort and time one employee is putting in and what the results are. The employee with the highest productivity may then be rewarded and based as a judiciary mark to evaluate other performances. * Certain surveys can be occasionally conducted to check the morale of the employees and seek what is there that is missing from the organizations point to satisfy them. done online responses these systems can generate reports and infer what common problems employees face. * Also HRMS can hold information as to what other types of jobs would the employees like to do. This can come in practised for situations when managers want to utilize job rotation, job enlargement or job enrichment. This can make them aware that in what other activities a person is grievous in and how could that be put to use.CONCLUSION HRMS, along with increasing the efficiency of the organization, also standardize the processes making employees utilize easier and quicker mechanisms. Their use and purpose for an organization is mostly administrative and they fulfill it ideally. It provides an effective framework to utilize and administer the human capital of a company. By the help of IT professionals these systems are generated and transformed from ab initio being the main frame client server architectures.Overall, as viewed through various insights it can be concluded that much of the work that is done manually is taken over by these systems for better management of processes and a well integrated company is a result of implementing these systems. They allow managers to employ them in such a way that it becomes an effortless job for the managers to keep a track of various activities focusing on recruitment, employee turnover, problems and so and so forth. A company making use of these systems in the right way has a great chance to prosper.

Meaningful Color

Meaningful people of colour. Colors and symbols have been having shamanistic power since human accepted them, so colour and symbols have been utilized by symbolizing something with the visual effects. Here are some interesting examples. in that respect are some flowers that are taboo each country. In France, mostly carnation is not a present for someone plainly carnation is a flower of celebration for the Parents Day in southward Korea. Also, lily meaning is death in the United States and a white chrysanthemum is same meaning with lily in mho Korea. Meaning of the color is different in each country.China believes that going is very lucky color but red is the color of blood and die in South Korea. Korean thinks that if your comprise is written by Red-pen, you would be died. In the past, people also used a red line to erase for the name of a person who died. Sometimes In re every(prenominal)y close friends make a prank much(prenominal) as write friends name in red, means I hate you. Of course, red is a happy color that represents the Christmas and Valentines Day, but we do not use red color for name. In addition, the white has a dual symbolism. Regardless of the East and the West, the white means clean and pure, it is the main color of the wedding dress of bride.On the other hand, white is the color of death. We dedicate white flowers the memorial or funeral. in that respect are many different type of flower in each country but it is all white flowers. White lily flower in America, the white chrysanthemum in Korea, Japan is a white carnation. Especially, in the traditional funeral in Korea, Chief mourners do that in the case of women put a white palm as a hairpin and man attach white ribbon to the chest as a broach during 49 days after funeral. They believe that 49 days elapsed, souls completely away from worldly life.Korean funeral would be imagined if Korean look at the white ribbon hairpin. In this way, the meaning of colors and symbols on the bala nce tradition, culture and customs, the feeling is different in each country. When we will be in contact with orthogonal cultures, it will be matter. Furthermore you need to know to design, especially on the world stage. I insinuate that people to have kinds of funny manners rather than superstition also I think that it is handled a little carefully as international manners, there will be a major graphic symbol to understand the other countries.

Little Falls Hospital

For the onetime(prenominal) six months, Lydia, who is paralyzed from a car accident and slew only communicate through sagging her head, has been receiving feel sustaining support from the staff at Little Falls Hospital. It is uncertain if Lydia is able to understand all information about her current situation and is able to make any decisions for herself. Lydia prepared an advance directing before the accident, but the advance directive can non be located. There are two laws that can be taken into account for this situation, the New York health Care Proxy Law and the New Yorks Family Health Care Decision Making Act (FHCDA).Under the New York Health Care Proxy Law, Lydias husband, Mr. Bevins, who is her healthy guardian, which also makes him the surrogate decision maker under the New York Health Care Proxy Law, has the reasoned repair to make the decisions on her health care in her behalf. Being respectful of his wifes wishes, Mr. Bevins is asking that the life sustaining sup port be withdrawn. However, Lydias mom, Eileen Redfield, believes that her daughter has a chance to recover and does not support Mr.Bevins decision. New Yorks Family Health Care Decision Making Act (FHCDA) establishes the authority of a affected roles family member or close friend to make health care decisions for the patient in cases where the patient lacks decisional capacity and did not leave prior instructions or appoint a health care agent. This surrogate decision maker would also be empowered to direct the pulling out or withholding of life-sustaining treatment when standards set forth in the statute are satisfied.With Mr. Bevins creation the appointed guardian, it gives him the right to make the decisions on his wifes behalf. Since there is uncertainty as to whether Lydia can make her own decisions, the doctors would have to confirm that Lydia is no longer capable of making decisions for herself before this right can be enacted.It is critical that the physician determines whether Lydia is incapacitated and that her treatment is ineffectual before any life support decisions can be made. If it is found that Lydia is capable of making her own decision, she would need to give sure consent for any procedures or withdrawals of treatment. When the physician determines that Lydia is incapacitated and that treatment is ineffectual, there are three options to consider. The counterbalance option would be to continue with the current active treatment

Accountant Necessities

Running Head Accountants Accountants Stacy Frank CGD 218 Mike Miers September 24, 2012 Accountants In my whimsy Accountants be inspiring for stack. They help can help you with financing and anything else such as tax and so on Accountants ask sure that they give you the help you need before they let you disturb egress of their eyesight. I myself also wanted to work at a bank. I always had plans on going to college and get my degree to become the Accountant I wanted to become. There are galore(postnominal) different people in life who do things that can benefit others by helping them in so many ways.Your enjoyment is your fun and pride. Everyone render their own way of doing what is right and there are so who wearyt care what they do. You hold in to strive for the trounce in order to be the best and you contribute to do perfect in whatever you do. Accountants do a great job when it comes to financing, tax reparations, records, and investors. They are on point when it come s to their work. They have a lot of paperwork to do but as long as you do what is asked of you to do then you are going to get your job done.It is amazing when you can risk a bank that will exclusivelyow you to get loans for important things that you need to get for yourself and help you out with things such as your utility bills and other things that need to be gotten. Everyone needs a little help in life. There are times when people struggle and they wonder how they are going to make it. There is something in me that make me feel so sorry for people like that. My thing near that is I try to help them in every which way. I plan to become an accountant in the future. There are many aspects of being an accountant.Accountants become the measurement, disclosure, and also the provision when benefiting with business. I will be able to precede financial information, investors, and tax authorities in life. You have to give life your all even though there are things that may follow. Acco untants have to be very skilled workers for the job. You have to know what you are doing and you have to have experience. No matter what you do you have to have the efficiency Accountants to show what you can do on that job. Accountancies are people who are in charge of a lot of things in life.Your dreams are all that matter and you have to do your best to reach them. sometimes people love to see others down, but you dont get nowhere being that way. Accountants are required to follow a set of rules and regulations at the workplace. Those rules and regulations are Generally Accepted Accounting Principles. A company is allowed analyze financial performance of the business. There are many words that follow accounting and they are listed as a combination of skills and pride. A business should be recognized as a symbol for help and need.Accountancies have good salaries each year. Salary $32,259 $60,787 Bonus $0. 00 $5,088 Profit Sharing $485. 53 $5,891 Total PayXTotal Pay com bines base annual salary or hourly wage, bonuses, profit sharing, tips, commissions, overtime present and other forms of cash earnings, as applicable for this job. It does not include equity (stock) compensation, cash value of seclusion benefits, or the value of other non-cash benefits (e. g. healthcare). $30,070 $61,937 This is good for the market and the people who have job as an accountant.You have to be able to benefit yourself in so many ways and you have to do what is best for you in the future. You have to strive for the best in order to be the best and you have to do perfect in whatever you do. Accountants There are a lot of things and pictures that support accountancies. This is known as visual communication and the purpose is to get a message sent out to the audience wake their work and skills. REFERENCE Accountants Ryan, W. (2012). Visual literacy learning to see. Bridgepoint Education.

Face of Freedom Essay

Read the question below and use your knowledge of the time period to write your response. You argon welcome to refer back to the lesson however, all writing should be in your own words. Question relieve how freedoms for African Americans were socially, semipolitically, and economically limited from 1865 to 1900? Your response should consist of at least three divides including whiz paragraph for each of the following social limitationspolitical limitationseconomic limitationsYou should to a fault include at least one person, term, or event from the lesson in each paragraph.African Americans were heavily persecuted in the time period, the late 1800s as they faced various obstacles that threatened their social, political, and economic freedoms. African Americans struggled to get jobs, even more slimly was equal pay. They had limits on places they could go to, punish adapted by ample time in jail. The werent able to get a high class job like us Americans. African Americans were non allowed to join the sporting or go to the same schools. The African Americans had a hard time living in the 1800s. Jim Crows law is a great example for this.African Americans were prevented from exercising their new political rights. The Klu Klux Klan were an extremist group that were against the African American. They Intimidated the voters, burned schools, and destroyed homes that belonged to black people and even antagonized the white folks who saw African Americans as people. Also, politicians and other people who strongly disliked African Americans make literacy tests and poll taxes in order to keep African Americans from voting as the tests and the tax sometimes were not enacted upon the white people.African Americans still had limited economic freedom even after the end of the elegant War. The biggest problem after the Civil War but did not know exactly where to go, especially in the South. The traveled far away, some stayed and did hard labor due to they didnt have any w here else to go or nobody to see. Not everyone was able to acquire their own land, which created the poverty of sharecropping. An example of limitation also is the black codes. The African Americans had to work hard, but is also helped maintain a cheap source of grow labor and sustain social hierarchy.