Louis XIV Essay -- France French King Louis XIV Essays

Louis XIV In the wake of being administered by a PM for such a long time, France required a few changes. That is actually what Louis the XIV would bring to France. During a time of detachment, Louis needed to begin a unification procedure. He began this by giving himself sole force and furthermore just having one religion for the nation. The ruler is consistently the focal point of consideration fortunate or unfortunate. Louis was set up to take the great with the terrible, and took care of it well. He accentuated the ruler as the focal point of consideration. While some consider him to be vain and covetous, Louis was one ruler who realized how to make upgrades. At four years and eight months, Louis XIV became King. His mom, Anne of Austria, administered until he could take the seat, however it wasn’t until Louis came to control that France started making upgrades. Louis made some ground-breaking moves during his rule; one of them was to invalidate the Edict of Nantes. He did this to restore Catholicism in France (Europe). While there was resistance, the choice went over well in light of the fact that the vast majority of France was catholic at that point. Louis additionally managed as a flat out ruler (no executive), which has not been accomplished for some time. This was a major advance since he was taking the entirety of the force and offering it to himself. Additionally under King Louis’ rule industry and business thrived. This accompanied the assistance of his advocates. It was right now that workmanship and writing started to prosper too. During this period writing and craftsmanship were made to compliment the King, which is another explanation Louis supported them. By and large, craftsmanship, writing, war and diplomacy positioned most noteworthy when Louis was in power. It very well may be contended that Louis was bad for France as a result of his spending... ...o be treated all things considered. This was a decent similarity for the time. Lords are the focal point of the realm and, by making the court regard that Louis caused them to understand that the ruler needs regard. It is a smart thought since then the ruler gets the regard that he merits. Louis the XIV had a telling nearness and utilized it shrewdly. In a period of incredible partition Louis started to have a go at binding together France. While he had a couple of deficiencies, his positive change helped France beyond what some other lord could have around then. The individuals who feel his couple of flaws are sufficient to consider him an awful lord are harping on such minor issues and should take a gander at his general effect on the nation. Under his standard, France positioned most noteworthy among workmanship, writing, war and diplomacy. Louis XIV had a lot of expertise, which is the reason he had the option to bring such extraordinary characteristics at the same time to France.

Project on There's Something About Mary (1998) Scene Analysis Essay

Task on There's Something About Mary (1998) Scene Analysis - Essay Example In spite of the fact that it was at the main space till its eighth week at the week by week film industry, it played a sum of well more than 176 million U.S. dollars (cost around 23 million U.S. dollars) and was in this way the third best film in 1998. ‘There's Something About Mary’ consumes space 27 in the rundown of the 100 best English comedies, according to list distributed by the American Film Institute on the 100-year commemoration of American film. All in all, the responses of pundits to the film were sure. Web assessing webpage got 82 surveys, giving the film a general score of 83%. The rating for the film on the site arrived at the midpoint of at seven out of ten. They believed the film to be warm and have a solid heart, regardless of the silly and insignificant amusingness that it displayed. Metacritic gave the film a lower rating of 69%, as an outcome of audits from 29 pundits. The film pundit for the Chicago Sun-Times, Roger Ebert evaluated the film three stars out of four, expressing the watching the film uncovered a portion of our base human instinct, our funniness, by disregarding the typical norms of political rightness, habits, qualities and respectability (Ebert 1998). One of the most diverting scenes of the film happens when Mary shows up for a date with Ben Stiller’s character, who is stroking off in the washroom. Notwithstanding the marginal profanity and repulsiveness of the scene, it is clever.

An Organizational Review Emotional Intelligence Competencies - 4950 Words

An Organizational Review: Emotional Intelligence Competencies (Research Paper Sample) Content: Organizational Review Name: Institution: Organizational Review Introduction In the current public sector, organizations and institutions that perform well appreciate the role of teamwork, collaboration, cooperation, and diversity. Notably, these principles are an important aspect of management and leadership. The leadership conception has gained significance in the recent past. Social science studies in this regard emphasize more on the aspect of effectiveness. Effective leaders are known to deliver desirable results and meet established institutional goals and objectives. They rely on viable decision making that ensures effective and timely action. Emergent research indicates that emotional intelligence is at the core of effective decision making. Goleman (2011) asserts that emotionally intelligent leaders attain desirable organizational outcomes and adapt effective decision making processes at all times. Conceptually, emotional intelligence constitutes an ability to identify, understand, and moderate emotions (Goleman, 2011). From a theoretical viewpoint, emotional intelligence competencies guide leadership behaviors and inform cognition. The resultant behavior has positive implications on the organizational climate. In essence, an open and healthy organizational climate influences employee performance positively. Employees in such environments exhibit a high degree of commitment to the organization’s mission and goals (Goleman, Boyatziz MCKee, 2013). Their leaders approach critical concerns mindfully, identify possible mistakes and challenges early enough to avoid crises, refrain from over-simplification, and demonstrate resiliency when faced with challenges. Certainly, this form of leadership is enabling and empowering. Leaders are flexible and adopt primal leadership styles in varied situations. Effective application of these styles enhances performance of teams by increasing their productivity. Leaders that exercise emotional intelligence are stable and highly influential. Besides inspiring their followers and initiating action, they communicate and adapt effectively to dynamic environments. In addition, they are empathetic, supportive, and highly motivated. These important emotional intelligence competencies enable them to develop and nurture desirable leadership behavior at different levels within their organizations. Leaders with these abilities understand the nature of their emotions as well as the emotions of their employees, appreciate the implications of both negative and positive emotions to organizational wellbeing, and always take practical measures to manage disruptive emotions. This enables them to regulate their authority and power, adapt suitable decision making processes, and influence organizational climate positively. Just like other public sector organizations, institutions of learning acknowledge the fact that effective leadership influences educational performance. They consider such leadership to be balanced. This involves knowledge of why, how, and when things should be done within the school environment. As indicated earlier, emotional intelligence has positive impacts on leadership behavior. Just like in corporate settings, emotional intelligence influences improved performance in the academic sphere. In this regard, principals whose institutions perform well exercise emotional intelligence competencies at all levels. In these contexts, success is defined by the ability of students to achieve high grades. Principals of these institutions encourage development and sustenance of a positive climate. This strengthens relationships and supports learning. It is in this respect that this paper provides a detailed report of Edinburg Common School District in light of emotional intelligence and prim al leadership. Understanding Emotional Intelligence Emotional intelligence is a complex conception that constitutes of four distinctive domains including self-awareness, social awareness, self-management, and relationship management (Goleman, 2011). Self-awareness enables individuals to understand the nature of their emotions and appreciate the implications that they have on their wellbeing. This implies that respective individuals are aware of their strengths as well as weaknesses. They appreciate their individual capacities and using this knowledge, they are able to perform well at all times. Self-management on the other hand equips individuals with skills and competencies to control their emotions effectively (Bradberry Greaves, 2009). Leaders who have attained this desirable status are transparent and embrace honesty and integrity. The respective abilities are imperative for coping with obstacles and challenging situations. Self-management enables leaders to remain optimistic in the face of challenges too. Social awareness is akin to empathy and includes an ability to identify the emotions of other individuals, understand their differing points of view, and demonstrate interest in their perspectives. Leaders with this ability understand organizational trends and acknowledge decision making networks. In addition, they interact with the clients at different levels, appreciate their needs, and commit to meeting the desires of their followers. With respect to relationship management, leaders assume the responsibility of motivating their followers and using the organizational vision to guide them appropriately. The leaders utilize various strategies to persuade them to work towards achieving desirable goals. In such cases, leaders act as change agents that initiate, manage, and lead followers in new directions. Besides enhancing organizational growth and development, this ability cultivates meaningful relationships, nurtures team building and fosters cooperation (Bradnerry Greaves, 2009). Emotional Intelligence in Edinburg Common School District In this particular institution of learning, the school principal and teachers demonstrate high level emotional intelligent competencies at all times. Fundamentally, institutional leadership has positive implications on the performance of the students as well as teachers. Just like leaders in other sectors, the principal of this institution is highly influential. Indirectly, his behavior impacts the performance of both educators and students. His mode of conduct affects the actions, decisions, and behaviors that these groups assume at all times. Specifically, it enhances teacher motivation and shapes the school climate. The school principal is responsible for formulation, enforcement and implementation of decisions at different levels. He engages in various activities that demonstrate effective application of emotional intelligence competencies. In this school district, the principal acknowledges the importance of effective communication. In this regard, he has established a two way communication between his office and the teachers. Besides asking questions, he is truthful and encourages feedback from the teachers, students, and the community at large. This could not have been attained without strong relationships. In this respect, the principal takes practical steps to establish quality relationships with the teachers and members of the community. He holds interactive meetings with each facet at least once a week. These forums allow for generation of important information that is then employed in critical decision making. Regular interaction also enhances information sharing between these stakeholders. This gives him a chance to understand the ideas of the teachers and incorporate them in decision making. Also, the principal demonstrates effective communication skills through reading, writing, speaking, and listening. The c ompetencies enable him to relay important information with ease. He communicates to staffs, parents and students effectively through written text. Additionally, the principal acknowledges the role that all groups play in effective learning. He takes measures to listen to their ideas and employ the same in problem solving. At this point, it is worth noting that due to the diverse nature of the school population, conflicts often occur due to differing values and belief systems. In such instances, the principal applies effective communication skills and flexibility to address the concerns accordingly. In this context, he deals with different emotional states of excited students, rebellious staffs, and or irritated parents. He uses his communication skills to inform parents about the administrative and academic decisions firmly. Using these skills, he has been able to endorse the school vision to the parents and staffs successfully. By communicating objectives clearly, he encourages the staffs to cooperate towards achieving them. The fact that the school principal acts as a change agent in this institution is indisputable. In his review, Goleman (2011) indicates that effective leaders assume the responsibility of challenging the status quo. Usually, there are certain practices in learning institutions that are left unchallenged for decades. In light of transformational leadership, challenging the status quo is an important aspect of total quality management. The principal demonstrates a willingness to upset the school routine and introduce other practices that aim at enhancing performance. In pursuit of these initiatives, it is widely agreed that change agents face innumerable conflicts. These situations give them an opportunity to address complex issues in ways that enhance the level of commitment of their staffs to institutional goals. Such leaders are effective decision makers who are confident about experimenting models and taking risks. In this respect, the school principal changed the homework policy that had been used for a significant twelve years. From his point of view, this was counterproductive and was having negative effects on student performance. During weekly meetings with the teach...

`` The Cask Of Amontillado `` By Edgar Allan Poe - 1848 Words

Edgar Allan Poe and Nathaniel Hawthorne are two American Literature short story writers. Poe’s short stories focused on the gothic and mystery genre while Nathaniel Hawthorne focused his work on the dark romanticism genre. Both of their works, explored the conflicts between good versus evil, madness in the human mind and the psychological effects of guilt and sin on a human being. But the way that these two writers create these effects for the readers is their different approaches in the way they choose to tell their stories. Edgar Allan Poe’s short stories are in the first person point of view where the narrator is the main character while Nathaniel Hawthorne’s stories are in the third person point of view where the narrator tells the†¦show more content†¦This allows the narrator to talk to the audience as if they trust and already know the reader. This type of narration style allows Poe’s stories to create the madness in the human mind where the narrator is terrorized by his own realizations and the horrors of what human beings are capable of. For example, The Tell-Tale Heart and The Cask of Amontillado. The short story â€Å"The Cask of Amontillado†, is being narrated by the killer Montresor. As the story opens, the narrator talks to the reader as if he already knows him/her by saying, â€Å"You, who so well know the nature of my soul, will not suppose, however, that I gave utterance to a threat.† (Poe 289). The reader will now able to look in Montresor state of mind throughout the story and see his thoughts and intentions. Montresor talks about his friend Fortunato and how we wants revenge by saying, â€Å"I must not only punish, but punish with impunity†¦.A wrong is undressed when the avenger fails to make himself felt as such to him who has done the wrong.† (Poe 289). By Montresor saying this the reader can see his intentions on what he wants done with Fortunato for doing him wrong. The reader oversees Montresor’s plan to ask Fortunato to have a drink of wine with him down in his families’ tombs. While they are down in the tombs, the narrator describes the start of the killing, â€Å"In an instant he had reached the extremity of the niche, and finding his progress arrested by the rock†¦.. A moment more and I had fettered him to the

Alienation of Araby Essay - 1884 Words

Alienation of Araby Although Araby is a fairly short story, author James Joyce does a remarkable job of discussing some very deep issues within it. On the surface it appears to be a story of a boys trip to the market to get a gift for the girl he has a crush on. Yet deeper down it is about a lonely boy who makes a pilgrimage to an eastern-styled bazaar in hopes that it will somehow alleviate his miserable life. James Joyces uses the boy in Araby to expose a story of isolation and lack of control. These themes of alienation and control are ultimately linked because it will be seen that the source of the boys emotional distance is his lack of control over his life. The story begins as the boy describes his neighborhood.†¦show more content†¦At night in my bedroom and buy day in the classroom, her image came between me and the page I strove to readÂ… I had hardly any patience with the serious work of life which, now that it stood between me and my desire, seemed to me childs play, ugly mon otonous childs play (Norton Anthology 2238). To make things worse, he can not possibly expect to have any control over the girls feelings. As it is, he can barely speak to the girl, and when she finally does talk to him he is overcome with confusion. He is so desperate for recognition and care, that when he concludes that Mangans sister is a potential source, he becomes fixated with her to the point of alienating himself from everything else in his life. Throughout the story virtually all adults ignore the boy. Even his uncle rarely pays any attention to him. And when he does, it seems that it is only to bore him or recite tired sayings like All work and no play makes Jack a dull boy. This is an endless source of frustration for the boy because his uncle has the greatest control over his life. Going to the Araby is of supreme importance to the boy, and while he petitions this to his uncle at least four times, each time his uncle forgets. The boy cannot resist feeling helples s; he has put all of his hopesShow MoreRelated Themes of Alienation and Control in James Joyces Araby Essay examples1849 Words   |  8 Pages Alienation of â€Å"Araby† Although â€Å"Araby† is a fairly short story, author James Joyce does a remarkable job of discussing some very deep issues within it. On the surface it appears to be a story of a boys trip to the market to get a gift for the girl he has a crush on. Yet deeper down it is about a lonely boy who makes a pilgrimage to an eastern-styled bazaar in hopes that it will somehow alleviate his miserable life. James Joyce’s uses the boy in â€Å"Araby† to expose a story of isolation andRead MoreModernism - Araby and the Love Song of J. Alfred Prufrock Essay1382 Words   |  6 Pageswidespread disillusionment in society that resulted from contextual events. This allowed an altered view of the world as fractured and chaotic, especially due to paralysis and alienation in modern society. This newly perceived reality is reflected through techniques of fragmentation in modernist works such as James Joyce’s short story â€Å"Araby† and T.S. Eliot’s poem à ¢â‚¬Å"The Love Song of J. Alfred Prufrock†. In the late 1800s and early 1900s, fundamental and far-reaching changes in society often made individualsRead MoreThemes in James Joyces Araby Essay667 Words   |  3 Pages In the story of, Araby James Joyce concentrated on three main themes that will explain the purpose of the narrative. 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Accordingly, Joyce is expressing the theme of the boys exaggerated desire throughRead MoreAraby-Postcolonial Interpretation Essay examples1504 Words   |  7 PagesARABY-POSTCOLONIAL INTERPRETATION In the short story of Araby, James Joyce attemps to expose many ideas and themes that places the setting of Araby in a postcolonial era. The narator describes the setting of NORTH RICHMOND STREET AS A BLIND, QUIET STREET, HAVING HOUSES WITH INPERTURBABLE FACES, This dull and dark description of the enviroment goes on throughout the story connecting this sombre setting Dublin with the mondane activities of the people. eg. (people doing their jobs, goingRead MoreEssay on James Joyces Araby - Setting in Araby1597 Words   |  7 PagesSetting in James Joyces Araby  Ã‚   In the opening paragraphs of James Joyces short story, Araby, the setting takes center stage to the narrator. Joyce tends carefully to the exquisite detail of personifying his setting, so that the narrators emotions may be enhanced. To create a genuine sense of mood, and reality, Joyce uses many techniques such as first person narration, style of prose, imagery, and most of all setting. The setting of a short story is vital to the development of characterRead MoreAnalysis Of The Poem The Stone Boy 1954 Words   |  8 Pagesthe realization that nobody’s going to take care of you.† This statement caused me to cogitate the potential aspects that cause one s shift from childhood into adulthood.Within the four short stories â€Å"Initiation†( Plath, Sylvia.) by Sylvia Plath, â€Å"Araby†(Joyce, James.) by James Joyce, â€Å" Where Are You Going, Where Have You Been† (Oates, Carol Joyce.) by Joyce Carol Oates, and â€Å"The Stone boy† (Berriault, Gina.) by Gina Berriault, each of the authors conveyed the theme of coming of age to shed lightRead MoreJames Joyce and the Dead Essay897 Words   |  4 Pageswriting short stories that engraved, with extraordinary clarity, aspects of Dublin life. These stories were published a part of the Dubliners in 1914. Fifteen stories of his filled the pages within Dubliners the stories are: The Sisters, An Encounter, Araby, Eveline, After the Race, Two Gallants, The boarding house, A little cloud, Counterparts, clay, A painful case, Ivy day in the Committee room, A mother, Grace and The Dead. 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Alchemy Case Memo free essay sample

The passing of the Sarbanes-Oxley Act of 2002, as well as the numerous corporate frauds and bankruptcies over the past decade—including some from Fortune 500 companies such as Enron, WorldCom, and Tyco—reinforced the need for a strong system of internal controls, and significantly increased the awareness of management, investors, the Congress, and the public of the importance of a strong system of internal controls. Further, without effective internal controls, management, as well as investors, have little assurance that fraudulent, improper, and abusive actions are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. Assessing the internal control environment, as well as the design of the controls themselves, continues to be an integral step in our auditing process. Without taking the time to understand and assess a company’s controls, not only would the firm not be in compliance with generally accepted auditing standards and the Sarbanes-Oxley Act of 2002, but we would also be unable to provide the comprehensive and reliable audits that the firm’s clients have come to expect. The purpose of this memo is to discuss the results of the audit team’s assessment of Alchemy Inc. ’s internal controls—including identifying missing controls, control weaknesses, and opportunities for fraud—and to recommend improvements to address any weaknesses. In order to gain an understanding of Alchemy Inc. ’s internal controls, our team obtained and reviewed corporate policies and guidance, as well as audits and reports conducted by the company’s internal audit department. We interviewed personnel across the organization regarding company policies, operations, and their specific job functions. These personnel included management, the internal audit department, and staff from the receiving, shipping, and operations departments. In addition, the team conducted a walk-through to observe the processes and controls in place across the company. During our analysis of Alchemy Inc. , our audit team identified internal control weaknesses that leave Alchemy Inc. vulnerable to fraud, errors, and abuse. While the team found numerous control problems across the company, our memo describes only those control problems which the team believes to be the most significant. We organized these weaknesses into two separate categories: (1) executive management and internal audit department weaknesses, and (2) operations (control weaknesses found in the company’s receiving, processing, and shipping departments). Within these two categories, we classified the weaknesses by severity (material weaknesses, significant deficiencies, and control deficiencies) and provided what we believe to be cost effective recommendations for overcoming each of these weaknesses. Executive Management and Internal Audit Department- Current Control Environment, Oversight, and Monitoring Are Material Weaknesses At the executive management and internal audit department levels, the team identified two internal control weaknesses, both of which represent material weaknesses. These two material weaknesses are (1) an ineffective control environment and (2) ineffective oversight and functioning of the internal audit department, including the department’s risk assessment and internal control monitoring responsibilities. Material Weakness: Ineffective Control Environment While the team found that management does have company-wide procedures and controls in-place, neither employees nor management demonstrated an understanding of the purpose or importance of the controls. We found that although a code of conduct, ethics hotline, and newsletter exist, none were consistently used, enforced, or reinforced by company employees or management. For example, upon joining the company, employees must sign a code of conduct; however, management has not made a sustained effort to implement or reinforce the code. Potential for misstatement fraud: Compliance with the established procedures and controls were found to be ineffective. The fraud reporting process, technically put in place does not serve its intended purpose. The ineffective control environment has created an attitude and tone across the company where errors and inappropriate behavior may be seen as acceptable, thus creating opportunity for concealing fraud and potential misstatements. †¢Recommenda tion—The team recommends that Alchemy Inc. ncrease awareness of the code of conduct by posting it around the facility and reinforcing it when needed, such as through periodic meetings specially designed to address this issue. In addition, the company should actively distribute the company newsletter—for example, delivering a copy to each employee personally—rather than passively leaving it out in the break room or distributing it via email. Management should also actively encourage employees to use the ethics hotline and other feedback venues, such as email or an anonymous suggestion box for employees without access to email. Further, management needs to demonstrate actions on the feedback by monitoring the effects of the tips and feedback and communicating these effects when improvements are made, while preserving the anonymity of the proponent. Material Weakness: Ineffective Functioning and Oversight of the Internal Audit Department The team found Alchemy Inc. ’s internal audit department to be largely ineffective due to the weaknesses in managing the department, the experience of the department’s personnel, and the department’s oversight and monitoring across the company. Currently, the internal audit department is under the direction and supervision of the CEO, not the audit committee as best practices dictate. Further, the internal auditor and his staff do not have the appropriate level of experience and qualifications needed to design and apply effective control procedures. For example, the team questions the validity of the CPA license one employee was able to obtain in only two days over the internet. In addition, the department does not perform any periodic oversight of processes across the company, monitoring to see if the controls are in place and functional. For example, the receiving clerk said that in his two years at the company, the receiving process has never been reviewed by the internal audit staff. †¢Potential for misstatement fraud: A serious conflict of interest can occur not only when an internal audit department is directly supervised by management, but also when its agenda and work is approved by management. By doing so, management has the opportunity to create fraud and misstatement by directing the internal audit department in a way so that the fraud will not be discovered. This problem is only exacerbated when the internal audit department does not have the necessary experience to regularly test the design and operational effectiveness of controls across the company. Furthermore, if the internal audit department is not regularly conducting oversight and monitoring of the effectiveness of controls across the company, management will not know how effective the controls are. In addition, the lack of consistent oversight creates a favorable ground for the proliferation of misstatements or frauds by the employees, starting with low quality work and moving up to theft. Recommendation: The internal audit department should be placed under the supervision of the Audit Committee, thus eliminating the potential conflict of interest by answering directly to management. Secondly, the team recommends Alchemy Inc. to review the credentials of all internal auditors. If insufficient, Alchemy Inc. should hire at least one legitimate CPA to run the department, as well as provide and require training for auditors that lack the required experience. While training may be costly for the company, some low cost alternatives may be available, such as self-paced on-line courses from legitimate providers. The team believes the benefits of such training will greatly outweigh the costs in the long run. Finally, the internal audit department should consistently monitor controls across the company. The timeliness of monitoring plays a very important role in the internal control design. In other words, the more frequent the monitoring, the more timely the discovery of the weakness. Discovered in time, the roblems can be fixed, and the risks involved with misstatement or fraud can be minimized. Combined, the Number of Significant and Control Deficiencies within Alchemy Inc. Operations Represent a Material Weakness The team found a number of significant and control deficiencies across Alchemy Inc. ’s operations, which includes receiving, processing, and shipping. While each of the internal control problems identified are only classifi ed as a significant or control deficiency, we believe the internal control problems altogether across Alchemy Inc. ’s operations represent a material weakness. Significant Deficiency: Receiving Department’s Procedures to Process and Document Receivables Are Ineffective While the receiving clerk counts the number of bags received and records it in a log provided to management, the clerk does not retain documentation from the shipper to verify the number of items sent. Even though a shipping slip is attached to each bag, the receiving clerk does not compare this slip with the invoice or purchase order to verify the accuracy of the delivery. As a result, the number of spheres received is not reconciled with the final billing amount. In addition, the access to materials received, but not yet delivered to operations, is not restricted. †¢Potential for misstatement fraud: By not systematically confirming and documenting receipt of goods and not limiting access to raw materials, Alchemy Inc. has left itself susceptible to potential over billing by vendors and theft by employees, not just in the shipping department, but company-wide. †¢Recommendation: Upon receipt of the spheres, the receiving clerk should perform a 3-way match by reconciling his/her count with the shipping invoice and the purchase order. Upon reconciliation and completion, this documentation should be sent to the accounting department in order to verify billing amounts. Any discrepancy should be reported to the manager of the receiving department. Further, the company can safeguard access to raw materials in the shipping department by improving the monitoring system in the receiving department, such as installing a surveillance camera or restricting access to the materials- for example, placing the materials in a secure and locked storage area, such as an adjacent room, until the materials are needed. Significant Deficiency: Controls to Provide Increased Accountability Needed in Receiving Department’s Delivery and Assignment of Materials After receipt, the receiving clerk distributes the raw materials to the operators as needed. In a part of this process, the receiving clerk counts the number of spheres per bag upon delivery, but the clerk’s count is neither verified by the operator nor recorded or differentiated between sphere colors. Further, while the total count per bag is noted on a log provided to management, the assignment of each bag to any specific operator is not recorded. Potential for misstatement fraud: The following three problems create the opportunity for theft or manipulation by both the receiving clerk and operator: 1) not having the operators verify the receiving clerk’s count, 2) not recording the assignment of specific bags to specific operators, and 3) not differentiating among colors during the count. For example, since the receiving cl erk has access to the raw materials and responsibility for recording the quantity, he/she has opportunity to steal materials and adjust the records. Further, similar opportunity is provided to operators since information regarding the specific bag of raw materials, the quantities of each color within the bag, and the specific operator to which the bag is assigned are not recorded. †¢Recommendation: The team recommends Alchemy Inc. to institute controls that would help increase the accountability of both receiving clerks and operators. Upon receipt, each bag should be given a unique identification number, and the operator assigned to each bag should be recorded. During the count, the receiving clerk should differentiate between the number of gold, green, and orange spheres, providing a total for each color in each bag. The machine operator assigned to a bag should confirm the receiving clerk’s count and sign the receiving log indicating as such. Upon final processing, the total number of each sphere color processed by each operator should be reconciled with the total number of each sphere color provided to the operator. Control Deficiency: Operator Color Sorting of Spheres Lacks the Needed Controls In some instances, spheres that are neither gold nor green will be delivered and processed by operations—employees indicated these spheres are generally orange. These orange spheres are discarded as waste, without making any notation regarding the quantity of orange spheres delivered or processed. In addition, the spheres in the color sorting bins are not counted or inspected. Therefore, a gold sphere could easily be misplaced in the green bin or thrown away. Potential for misstatement fraud: While the gold and green spheres have revenue value to the company, orange spheres do not. By not quantifying the number of orange spheres delivered, Alchemy Inc. is not holding its suppliers accountable for delivery of unwanted raw materials that have no value. By not holding suppliers accountable, the company is being consistently over-billed for these raw materials by its suppliers. In addition, by throwin g these orange spheres in the waste and not keeping a record of them, the company is not holding operating employees accountable and providing them with the opportunity for fraud. Recommendation: We recommend that Alchemy Inc. input an internal control to help hold both employees and vendors accountable. Alchemy Inc. should create a separate bin for the orange spheres to be placed during sorting and include the total number of these spheres in the reconciliation process. In order to keep accurate records and inspection of the spheres, the operator should count the spheres in the color sorting bins and inspect that no spheres were accidentally placed in the wrong color bin. In addition, Alchemy Inc. hould explore opportunities for resale of orange spheres, which may have value to other customers, as well as pursuing the possibility that these spheres could be returned to the supplier for credit. Significant Deficiency: Improvements Needed in Controls for Counting Helixinated Spheres In processing spheres, we found that green or orange spheres are sometimes placed in the helixinator by accident. When this occurs, the operator places the green (which are sold much cheaper) and orange spheres (which have no residual value) in the correct bin (either the green storage bin or trash bin if the sphere is orange) at the end of the process. Notation of these errors is not made, and the count provided by the laser counter at the end of helixination process is not adjusted. †¢Potential for misstatement fraud: Since this final helixination count is used for both recognizing revenues and determining employee wages, the most important result of operators not correcting or noting mistakes in the final helixination count is that the company consistently and inaccurately recording revenues and employee wages. Since operators currently get compensated based on the number of spheres processed through the helixinator, employees have incentives to inflate the final helixination count. For example, this can be accomplished either through re-processing the same spheres, or through processing incorrectly colored spheres. †¢Recommendation: The team recommends Alchemy Inc. to institute a procedure where operators document, either on an existing log or a new log, the number of non-gold spheres placed in the helixinator accidentally. Also on this log, the operator should record the number on the laser counter at the beginning of the bag of raw materials and the number on the counter once the entire bag has been processed, thus allowing for precise and accurate reconciliation. To provide an additional level of accountability and certainty in recognizing revenue, the company should record revenue based on the number of items actually shipped, not based on the number of spheres on the helixinator counter. In addition, to improve the accuracy of employee wages, the company should either: (1) use reconciled helixinator counter numbers to determine wages, such that employees are not paid for non-gold spheres, (2) adjust the employees’ pay scale to be based on total spheres processed, which would include all of the gold, green, and orange spheres, and not just those spheres that have been helixinated, thus eliminating the incentive for errors, or (3) a combination of both 1 and 2. Control Deficiency: Additional Controls Needed for Incomplete Processing Remaining at the End of a Shift At the end of a shift, any spheres remaining in the size separating, color sorting, or helixinating processes are left as is and are completed when the shift begins the next day. †¢Potential for misstatement fraud: By leaving valuable raw materials in areas with minimal access controls, the company is providing all employees and staff, including cleaning and maintenance personnel, with the opportunity for theft. †¢Recommendation: We recommend Alchemy Inc. o either: (1) have an operator record on their log, at the end of the shift, the number of each color sphere at each phase of the process, to be certified by a supervisor and spot checked as needed (but on a regular basis); (2) provide an analysis of the amount of time an operator takes to process one bag of spheres and create a policy or standard procedure, such that an operator does not start a new bag if it can not be completed within a reasonable amount of time of the shift ending to minimize overtime (for example, within 15 minutes). Since operators are paid per processed sphere, and not hourly, they should have extra incentive to work to complete as much inventory as possible within a given day; or (3) put controls in place to significantly reduce all open access to spheres during non-shift times. For example, placing a lid and lock on the holding tank; locking the trap doors; removing all inventory from conveyors, labeling them and placing them in a secure location; and locking all completed spheres, green and gold, in secure locations. Control Deficiency: Additional Controls Needed for Transfer of Processed Spheres from Operations to Shipping After the spheres have been processed by an operator, a shipping clerk makes note of the number on the laser counter, but does not confirm the count, sorting, or packaging of the final product. †¢Potential for misstatement fraud: By not confirming the count, sorting, or packaging of the final product, Alchemy Inc. posses the risk of incorrectly billing, either over-billing or under-billing, the client. Further, not having a final count of spheres performed by both operators and shipping clerks, leaves Alchemy Inc. ulnerable to employee theft. †¢Recommendation: The team recommends that upon arrival to pick up processed spheres from operations, beyond recording the number of the laser counter, the shipping clerk should verify the operator’s final processing logs by counting the number of green and gold spheres he/she is picking up. Since the clerk is counting t he spheres, he/she will simultaneously be conducting a quality check, ensuring that no spheres were packaged incorrectly (that is, putting a gold sphere in a bag of green spheres, or vice versa). Upon reconciliation and completion of the quality check, the shipping clerk should sign the operator’s processing logs providing confirmation of the number of spheres he/she is accepting. Alchemy Inc. Engagement Team Next Steps The team anticipates having the final report on Alchemy Inc. internal controls within a week of receiving your final comments. Further, in reviewing materials provided by the company, and in interviews with personnel across the company, the team came across a number of instances in which items were identified as key internal controls, but are in fact not internal controls by steps in company operations. For example, Alchemy Inc. ’s management control matrix incorrectly identifies the following steps as controls: †¢Operator turns crank which turns on the â€Å"volume-limiter† which shrinks the large spheres and turns them to small ones—By turning the crank, the operators are running or operating the machine. These actions do not provide a reasonable assurance for achieving any of the company’s objectives. †¢Color sorting operator represents a control in place to sort colors and place only the gold spheres on the conveyor to the helixination and counting process—This represents a step in processing the spheres. An example of a sorting control would be having an individual spot-check or verify the accuracy of the sorting. †¢Completeness is ensured since the tank is fully encased; and access to the size sorting process is restricted in the enclosed tubes—Both of these items are factors or dimensions of the processes in place, and are not controls to reinforce compliance or reliability. Upon completion of the final report, the team will present the findings to Alchemy Inc. ’s audit committee, after which the team also anticipates reviewing these additional findings with management and the internal audit department.

The Peculiarities of Transition Planning

The period of transition from school to the adult life can be considered as rather challenging for every student. Moreover, those students with learning disabilities can experience much more difficulties while transitioning in comparison with the other students. Suzie is an eighteen-year old high-school student who is currently in the tenth grade. She has a mild learning disability known as dyscalculia which means that she has some difficulties in acquiring mathematical skills.Advertising We will write a custom essay sample on The Peculiarities of Transition Planning specifically for you for only $16.05 $11/page Learn More In spite of her disability Suzie should have a chance to get a good education, to be successfully employed, and develop her career according to her interests and skills. Thus, at this stage the main task of the administration and teachers is to prepare Suzie for the vocational school and support or even guarantee her further successful employment. Suzie is interested in a range of possible activities which can help her to find her place in society. Suzie is ready to spend a lot of time grooming dogs or working as a waitress. However, her real passion is cosmetology and barbering. The girl hopes that she could achieve high results in this field. The determination of the student’s long-term goals is the most important task of the educators according to which it is possible to work out the other aspects of the transition plan (Oswalt, n.d.). Thus, the educators should provide the specialized vocational evaluation to determine the professional areas which are the best variants for Suzie. Special educational staff can realize the investigation of the student’s interests, abilities, and goals in several steps. At first, it is necessary to conduct an informal interview with Suzie. Her teacher who has worked with her for a long time should ask her questions about her interests, preferences, and goals with c oncentrating on possible difficulties or successes in providing this or that activity (Stanberry, 2010). The teacher should also ask Suzie why she likes some activities and dislikes the other ones, what are the reasons for her preferences. Secondly, Susie should take the assessment of her learning style with referring to her learning disability and complete the interest inventory. These measures will help the teachers and counselors to identify Suzie’s strengths and weaknesses in learning. This issue is also very important because Suzie may be inclined to continue her education, and it is significant to understand what kind of learning style is quite appropriate for her.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Now Suzie wants to transfer to BOCES in order to become a cosmetologist. It is also possible for Suzie to take the specific assessment which can be conducted by the educators fro m BOCES. In particular, the teachers have to see how she performs the work-related tasks. A kind of the volunteer work or entry-level jobs in the field of cosmetology in association with BOCES can also be effective. In this way, the teachers will help Suzie determine whether she should choose cosmetology as her main area or, for instance, hairdressing and barbering. It is quite possible that the career counselors will suggest some other jobs that Suzie will be able to cope with efficiently. Thus, this assessment will make Suzie’s transitioning to vocational school much easier. When the girl will transfer to BOCES she will be able to choose the career path that completely fits her interests and abilities. The counselors and the guidance service should also help Suzie to get learn the necessary information about the peculiarities of the admission to the vocational school, particularly to BOCES. Suzie should be provided with the information about the admission tests, the require d credits, and about all the required costs (Ruegg, 2003). It is significant to present the material about the peculiarities of acquiring students’ scholarship and participating in such programs as, for instance, Student Financial Assistance. Moreover, during the transition period Suzie should have the opportunity to learn some skills that are necessary for her future profession. She must use the opportunity of the possible job training. Thus, the girl will be able to learn more about her future profession and understand how she should act in various situations or even overcome conflicts that may occur at the workplace. However, it is also significant that the character of Suzie’s learning disability cannot influence the quality of her work. Studying at the vocational school is only the first step in the realization of the life plan. The successful employment can become the next challenge for the girl as well as every student. Nevertheless, the effective transition pla n should cover all the possible areas of the student’s further professional life and personal development.Advertising We will write a custom essay sample on The Peculiarities of Transition Planning specifically for you for only $16.05 $11/page Learn More After completing the courses at BOCES, Suzie may choose from different options to continue her professional growth. It is important to state that employers are prohibited to discriminate people with any kind of disabilities. However, the preference can be given to those businesses and companies that have a good reputation in employing people with disabilities. In this way it will be easier for Suzie to adjust to the requirements which are set by employers. It is possible to suppose that the work in an enclave or a small group placed within an existing business will be one of the best variants for this girl. Moreover, the educators should pay attention to monitoring Suzie’s progress at the workplace. This monitoring is necessary to make sure that Suzie is not discriminated at her workplace. These are the issues that the educators have to concentrate on in the context of Suzie’s education at the vocational school and her future employment. The second area which is significant to be discussed in the plan for transitioning is the peculiarities of the student’s residence. Today Suzie lives with her mother who can contribute to her needs. However, it is quite possible that the girl will have to live alone, especially if she has to work in a place that is far away from home. Therefore, it is the task of the administrators and counselors to help Suzie find the appropriate apartment. It is significant to note that Suzie disability will not prevent her from living in a usual apartment. However, the girl has to be visited occasionally by social workers who can consult her in relation to any problem questions. The key role of the special educators is to make sure t hat Suzie is able to live alone in a supervised apartment. There is a range of aspects to which it is necessary to pay attention. The counselors can also consult Suzie when she has any difficulties or problems with such everyday activities as doing shopping. It is particularly important for Suzie because this activity requires the girl’s ability to calculate successfully, and it can be a real challenge for Suzie who suffers from dyscalculia. Suzie’s financial needs have to be of the priorities for the guidance service and counselors. She must be able to manage her money effectively. At the beginning Suzie will receive Supplemental Security Income and her earned wages. Thus, she will have to manage her money, and this task can be very challenging for a person with dyscalculia. It is necessary to involve parents, in this case, Suzie’s mother in the financial planning.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is also possible to have some savings that can potentially help her daughter in the long-term future. Nevertheless, it is also necessary to take some precaution, for instance, it can be useful for Suzie and necessary for her mother to set up the special needs trust. Such trusts are traditionally designed for children with different kinds of disabilities. This money will be managed by independent guardians who will ensure that Suzie cannot lose these funds. In particular, she may use this money for various needs such as insurance settlements or definite medical fees. However, she will not be able to spend all the money or give it to someone else. These are the main precautions that should be taken. However, it is also important to give Suzie all the necessary consultations which include the points connected of her everyday budget and planning the purchases. Such consultations should be provided by the specialists in the problem of dyscalculia in order to prevent the girl from any possible difficulties and inconveniences. Suzie’s recreational needs should not be disregarded. In her case, the teachers and counselors should emphasize the independent recreation and leisure. Therefore, the girl should be told about all the opportunities that she may have in order to have a good rest. For instance, one can mention travelling and all the kinds of tourism because Suzie enjoys these activities greatly. Moreover, she should be informed about the possible recreational programs that are intended for people with learning or mental disabilities such as dyscalculia. She may not necessarily use this program, but she should know about them at least because such programs provide the work with the specialists in this kind of disabilities and with psychologists. When developing transition plan for Suzie, teachers and social workers should not forget about her medical needs. The girl has no any other health problems except dyscalculia. There are also no any special needs which can be caused with the girl’s learning disability. Suzie can be inclined to apply for Medicaid, but she should also be informed about the other insurance coverage programs and their possible advantages and disadvantages. Additionally, Suzie will inevitably have to use the services of therapists, dentists, or gynecologists. Thus, the social workers should help find these healthcare professionals so that she could have the scheduled meetings with them. Completing the transitioning plan, it is also important to pay attention to the fact that Suzie has social and sexual needs as any person. She has a lot of acquaintances and friends, but sometimes she can experience difficulties in establishing the close relationships with people. This fact can be explained by Suzie’s lack of confidence partly caused by the effects of her learning disability. Thus, the girl is inclined to believe that in definite everyday situations other people can look at her with some prejudice be cause of her learning disability. That is why it is important to let the girl have access to the counseling services which can provide the psychologist’s help. It should be also noted that Suzie’s low self-esteem and lack of confidence in her abilities can affect not only her social relationships, but, in many cases, it will adversely influence the peculiarities of her performance at the workplace and her professional growth. Using transportation is essential for every person who wants to be an active member of society. Currently Suzie is transported by her mother. In the future the girl is inclined to use the public transport and have some consultations according to using money and possible calculations there. All the legal needs should be provided with the participation of Suzie’s mother who can be responsible for the legal needs during Suzie’s studying. With referring to the character of Suzie’s disability, it is important to pay attention to th e peculiarities of the money management as the most challenging task for the girl. All the necessary consultations should be provided by the counselors, social workers, and the specialists in dyscalculia. Finally, the teachers have to make sure that Suzie has developed basic skills that are necessary for every person. With focusing on the details of Suzie’s case, it is possible to say that the girl does not require help in home management including housekeeping skills and meal preparation skills. Transitioning plan for students with learning disabilities should include all the areas of the person’s everyday life because of the necessity of working out the most effective plan for the student’s further educational, professional, and personal development. References Oswalt, A. (n.d.). Transition planning and services. Web. Ruegg, E. (2003). Social competence, transition plans and children with learning disabilities. Web. Stanberry, K. (2010). Transition planning fo r students with IEPs. Web. 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