Academic term Essay Example for Free

Academic term Essay Please check with me to make sure that I will be in my office before you make a trip to the campus. My office hours are variable, so an appointment is advisable. We will be using ELearning this semester as our main form of class communication. Please check ELearning weekly for updates, presentation materials, handouts and assignments. Course Pre-requisites, Co-requisites, and/or Other Restrictions ACCT 6330-Intermediate Financial Accounting I Course Description This course introduces the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the changing role of the independent auditor, professional conduct and ethics, auditor’s reporting responsibilities, risk assessment, internal control, evidential matter and management fraud. *VIDEO AND AUDIO RECORDING DURING CLASS IS NOT PERMITTED WITHOUT PRIOR APPROVAL. Course Syllabus Page 1 Student Learning Objectives/Outcomes This course has four primary learning objectives: Learning Goals/Objectives Learning Outcome/Assessment Develop an understanding of auditing Selected Readings, assignment questions, and assurance services: exam questions, case analysis. See more: Satirical essay about drugs Develop an understanding of the professional Case Analysis, assignment questions, and ethical responsibilities in auditing. exam questions. Develop an understanding of an auditor’s Case Analysis, assignment questions, reporting obligations and responsibilities. exam questions. Develop an understanding of the process Case Analysis, Readings, and completion used by independent external auditors in of a research project. performing a financial audit. Required Textbooks and Materials Textbook: Auditing and Assurance Services, 6th Edition, McGraw-Hill Irwin, by Louwers, Ramsay, Sinason, Strawser and Thibodeau. Course Syllabus Page 2 Assignments Academic Calendar: ACCT 6334 COURSE OUTLINE WK DAY DATE TOPIC CHAPTER / MODULE CASE 1 M 08/25 Course Introduction W 08/27 Auditing and Assurance Services 1 2 M W 09/01 09/03 Holiday – NO CLASS UTD CLOSED Auditing and Assurance Services 1 3 M W 09/08 09/10 Professional Standards Engagement Planning 2 3 Company selection due 4 M W 09/15 09/17 Management Fraud Management Fraud 4 4 2. 52 p. 68 5 M W 09/22 09/24 Enron Video EXAMINATION I 6 M 09/29 Internal Control 5 W 10/01 Internal Control 5 7 M W 10/06 10/08 Assurance and Other Services Overview of Sampling A E. 8 M W 10/13 10/15 Employee Fraud and the Audit of Cash Employee Fraud and the Audit of Cash 6 64. 62 p. 164 9 M W 10/20 10/22 WorldCom Video EXAMINATION II 10 M 10/27 NO CLASS – LIBRARY DAY W 10/29 Revenue and Collection Cycle 7 11 M W 11/03 11/05 Revenue and Collection Cycle Acquisition and Expenditure Cycle 7 85. 61 p. 215 12 M W 11/10 11/12 Completing the Audit Video ZZZZ Best Carpet Cleaning 11 13 M W 11/17 11/19 Reports on Audited Financial Stmts. Review – Paper Due 12 *Paper Due* 14 M W 11/24 11/26 Winter Break – No Classes Winter Break – No Classes 16 M 12/01 Presentations 17 W M W 12/03. 12/08 12/10 Presentations Presentations EXAMINATION III *Research projects are due and presentation materials must be uploaded. Course Syllabus Page 3 Grading Policy, Exams and Assignments Exams: There will be three examinations in this course. These examinations are not cumulative, and the format of each exam will be multiple choice. You will need an 882 Scantron for each exam. Case Assignments: You will be assigned three cases from selected chapters. Each case is valued at 25 points. The case assignments will be graded on clarity of thought process, grammar, spelling and technical content. All  assignments must be typed and must use Standard English with correct grammar and punctuation. The case assignments are due at the beginning of class. NO EXCEPTIONS. If for any reason, you are unable to attend class on the day a case assignment is due, assignments will be accepted by email (preferably attached as a MS Word or Excel File) as long as the case arrives before 8:30 a. m. on the due date. Do not email case assignments unless you are unable to attend class. Cases are always due on Wednesday. Research Project: Each student team will select an SEC reporting company and complete a research project on that  company. The project will include a written paper along with a presentation at the end of the semester. The purpose of the project is to familiarize you with the overall process of auditing a public company. The specific requirements for the project along with the grading standards will be outlined in class. ALL STUDENTS MUST ATTEND ALL PRESENTATIONS OR YOU WILL RECEIVE A 50% REDUCTION IN YOUR RESEARCH PAPER GRADE. YOU MUST BE IN ATTENDANCE FOR ALL PRESENTATIONS EVEN IF YOU ARE NOT PRESENTING. Your final score on the research project will be based upon how much work you  contributed to the overall project as determined by your teammates and the instructor. RESEARCH PAPER SUBMISSION INSTRUCTIONS: TURNITIN ELEARNING RESEARCH PAPER SUBMISSION INSTRUCTIONS THE RESEARCH PAPER WILL BE SUBMITTED AND EXAMINED THROUGH THE INTEGRATED PLAGIARISM DETECTION TOOL CALLED TURNITIN. PLEASE FIND THE TURNITIN ASSIGNMENT SUBMISSION ICON ON THE DESIGNATED COURSE PAGE AND CLICK TO OPEN IT. YOU CAN CLICK THE ASSIGNMENT TITLE TO VIEW THE ASSIGNMENT INFORMATION. TO SUBMIT YOUR FILE, PLEASE CLICK THE SUBMIT ICON, ON THE NEXT PAGE, SELECT THE OPTION OF â€Å"FILE UPLOAD† (OR â€Å"CUT AND PASTE†), ENTER THE SUBMISSION TITLE, CLICK BROWSE TO  LOCATE YOUR FILE AND CLICK SUBMIT BUTTON. YOU CAN THEN REVIEW (CLICK â€Å"CANCEL, GO BACK† IF NEEDED) AND CONFIRM YOUR SUBMISSION. (NOTE: ONLY ONE SINGLE FILE MAY BE SUBMITTED. SOME COMMON FILE TYPES ACCEPTED ARE: WORD, HTML, PDF, TXT AND RTF. ) YOU CAN GO BACK TO THE ASSIGNMENT PAGE TO CHECK THE ORIGINALITY REPORT (SHOWING THE PERCENTAGE OF SIMILARITY MATCH AND THE SOURCES DETECTED) WHEN IT BECOMES AVAILABLE. PLEASE NOTE IT MAY TAKE SOME TIME FOR TURNITIN TO GENERATE THE ORIGINALITY REPORT ESPECIALLY DURING THE SEMESTER END BUSY TIME. FOR OVERWRITTEN OR RESUBMITTED PAPER, IT TAKES 24 HOURS. FOR MORE INFORMATION AND ASSISTANCE ON USING TURNITIN, PLEASE GO TO: HTTP://WWW. TURNITIN. COM/STATIC/TRAINING. HTML. Course Syllabus Page 4 Grades: Your final grade in this course will be determined as follows: Examination 1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Examination 2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Examination 3†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Assigned Cases†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 75 points Research Project†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points TOTAL 475 points Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student’s performance relative to the class and standards expected of  graduate students. Each exam is equally weighted and the course grade is determined based on a straight scale. The straight scale is follows: 100-90% A 89-80% B 79-70% C 69%-0 F The grade of D is not available for Graduate level courses. Course Instructor Policies Regarding Attendance, Homework and Make Up Exams Attendance: Attendance for every class is expected. It is critical to your success that you attend each class and take notes during the lectures. You should come to class prepared, which means that you should have read the assigned material. Office hours are not a substitute for coming to class;  accordingly, I will not go over material covered in class with you if you have missed class. As a courtesy to others, please turn off your cellular phones while in the classroom. ALL STUDENTS MUST ATTEND ALL RESEARCH PROJECT PRESENTATIONS OR YOU WILL RECEIVE A 50% REDUCTION IN YOUR RESEARCH PAPER GRADE. YOU MUST BE IN ATTENDANCE FOR ALL PRESENTATIONS EVEN IF YOU ARE NOT PRESENTING. Homework: I suggest that you work all of the â€Å"Multiple-Choice Questions† for each chapter. While there will be no points allocated to homework other than the case assignments, there is a direct correlation  between working problems and performing successfully on examinations. I will periodically post selected solutions to Chapter problems in ELearning. Makeup Exams: Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused absences may be given for verifiable medical or family emergencies. Written documentation must be provided to qualify for an â€Å"excused absence†. The medical Course Syllabus Page 5 documentation must specifically state that you could not attend the exam on the day of the exam due to your illness and must be signed by a licensed physician.  Students who do not show up for an exam without making arrangements with me prior to the exam will receive a zero. All documentation evidencing your absence from an exam is due within 5 business days of the missed exam and you must make up the missed exam within 7 business days of the absence. For example if the missed class were on Wednesday night the 10th, you would have until Friday the 19th to complete the makeup. If the documentation is not received within the 5 days and the exam is not completed within the 7 day window, a zero is awarded to the student. The determination of  an â€Å"acceptable† excuse is solely up to the instructors discretion. Also, it is solely the students responsibility to communicate with the instructor regarding these issues and it is solely the students responsibility to ensure that the instructor is receiving the communication and any documentation. You should use email as the main form of communication, either within eLearning or using my UTD email address: chris. [emailprotected] edu . Also, the student must verify that the instructor has received the appropriate documentation within the 5 day window and must have verification that they (the student) have made arrangements with the 7 day window to reschedule the exam. I do not guarantee that the level of difficulty of the makeup exam will be comparable to the exam given at the scheduled time. I will determine the date and time of the makeup exam, and you must make arrangements to take it at that time. Field Trip Policies Off-campus Instruction and Course Activities Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information  regarding these rules and regulations may be found at the website address http://www. utdallas. edu/BusinessAffairs/ Travel_Risk_Activities. htm. Additional information is available from the office of the school dean. Below is a description of any travel and/or risk-related activity associated with this course. Student Conduct Discipline The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern  student conduct and activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to all registered students each academic year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the university’s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1. 602, 972/883-6391). A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents’ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or  off campus, or whether civil or criminal penalties are also imposed for such conduct. Academic Integrity The faculty and administration of the School of Management expect from our students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. We want to Course Syllabus Page 6 establish a reputation for the honorable behavior of our graduates, which extends throughout their  careers. Both your individual reputation and the school’s reputation matter to your success. The Judicial Affairs website lists examples of academic dishonesty. Dishonesty includes, but is not limited to cheating, plagiarism, collusion, facilitating academic dishonesty, fabrication, failure to contribute to a collaborative project and sabotage. Some of the ways students may engage in academic dishonesty are: †¢Signing in for or answering on behalf of a student that is not present. †¢Collaboration on Quizzes and Testlets that are intended to be individual work  Ã¢â‚¬ ¢Coughing and/or using visual or auditory signals in a test; †¢Concealing notes on hands, caps, shoes, in pockets or the back of beverage bottle †¢labels; †¢Writing in blue books prior to an examination; †¢Writing information on blackboards, desks, or keeping notes on the floor; †¢Obtaining copies of an exam in advance; †¢Passing information from an earlier class to a later class; †¢Leaving information in the bathroom; †¢Exchanging exams so that neighbors have identical test forms; †¢Having a substitute take a test and providing falsified identification for the substitute; †¢Fabricating data for lab assignments; †¢Changing a graded paper and requesting that it be regraded; †¢Failing to turn in a test or assignment and later suggesting the faculty member lost the †¢item; †¢Stealing another student’s graded test and affixing one’s own name on it; †¢Recording two answers, one on the test form, one on the answer sheet; †¢Marking an answer sheet to enable another to see the answer; †¢Encircling two adjacent answers and claiming to have had the correct answer; †¢Stealing an exam for someone in another section or for placement in a test file; †¢Using an electronic device to store test information, or to send or receive answers for atest; †¢Destroying or removing library materials to gain an academic advantage; †¢Consulting assignment solutions posted on websites of previous course offerings; †¢Transferring a computer file from one person’s account to another; †¢Transmitting posted answers for an exam to a student in a testing area via electronic device; †¢Downloading text from the Internet or other sources without proper attribution; †¢Citing to false references or findings in research or other academic exercises; †¢Unauthorized collaborating with another person in preparing academic exercises. †¢Submitting a substantial portion of the same academic work more than once without written authorization from the instructor. Email Use The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a student’s U. T. Dallas email address and that faculty and staff consider email from students official only if it originates from a  UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U. T. Dallas provides a method for students to have their U. T. Dallas mail forwarded to other accounts. Course Syllabus Page 7 Withdrawal from Class The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semesters course catalog. Administration procedures must be followed. It is the students responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of F in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university’s Handbook of Operating Procedures. In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called â€Å"the respondent†). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent’s School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean’s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of  Students, where staff members are available to assist students in interpreting the rules and regulations. Incomplete Grade Policy As per university policy, incomplete grades will be granted only for work unavoidably missed at the semester’s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services. The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1. 610 in the Student Union. Office hours are Monday and Thursday, 8:30 a. m. to 6:30 p. m. ; Tuesday and Wednesday, 8:30 a. m. to 7:30 p. m. ; and Friday, 8:30 a. m. to 5:30 p. m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY) Essentially, the law requires that colleges and universities make those reasonable adjustments  necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. Course Syllabus Page 8 The college or university may need to provide special services such as registration, note-taking, or  mobility assistance. It is the student’s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours. Religious Holy Days The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are  exempt from property tax under Section 11. 20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A  student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i. e. , for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative  intent of TEC 51. 911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. These descriptions and timelines are subject to change at the discretion of the Professor. Your final grade in the class is also subject to the discretion of the Professor based upon your earned grades and your conduct during the semester which could include; attendance, conduct during the semester, failure to communicate with the professor or your teammates and the work product expected of a Graduate student as compared to others in the class.

A Clean, Well-Lighted Place Essay -- Literary Analysis

Ernest Hemingway developed his own style of writing and follows it in â€Å"A Clean, Well-Lighted Place†. Hemingway’s elegance in writing is such that he indirectly gives all of the information to the reader without making any judgment; thus allowing one to create an opinion about every minute detail of the story. Hemingway illustrates his foundations of writing in â€Å"A Clean, Well-Lighted Place† by providing small clues that provide an indirect view of the larger meaning. Hemingway illustrates one of his elements of writing, omission, by providing two waiters and their exchange of speech and actions with each other and their customer, the old man. By doing so, he provides all of the information for readers to create an assumption about the individual’s traits; the saintly and even wicked. In the story we are given a scene with the old drunken man and the younger waiter. The old man asks for another brandy while pointing to his empty glass. The younger of the two waiters brashly began his dialogue with â€Å"Finished,† he said, speaking with that omission of syntax stupid people employ when talking to drunken people or foreigners. â€Å"No more tonight. Close now.† â€Å"Another,† said the old man. â€Å"No. Finished.† The waiter wiped the edge of the table with a towel and shook his head. The old man stands to leave, counts his tab, pays for his brandy, even leaves a tip for the waiters, and then begins to walk awa y with dignity even for his drunken stupor. (153-154) In this passage the reader is provided with several concepts that help to create the depictions of the old man and the younger waiter. Foremost, the reader is struck with the incivility of the old man; but, before he leaves the cafà © one is forced to become a sympathizer for the fact that ... ...ith him, probably would drink all night with him too. This is very typical of Hemingway in the fact that he cannot help but to create a story where the reader must not only have background knowledge; but also, be completely immersed into the story and become an omnipotent reader. With all of Hemingway’s elements of writing these are the most becoming of his typical writing style. They create a very broad sense for the reader and make it very imperative for one to become a central part of the story. Though he is a very exemplary writer Hemingway employs very artistic and almost novel forms of writing to his works of literature. Works Cited Cover Page Hemingway, Ernest. â€Å"A Clean, Well-Lighted Place†. Literature: An Introduction to Fiction, Poetry, Drama, and Writing. Eds. X.J. Kennedy and Dana Gioia. 11th ed. New York: Longman. 2010 152-155. Print.

Do Young People Today Make Good Use of Their Leisure Time?

Leisure time can be well spent in many different ways. One popular option among the young is playing video games and watching television. While other activities like sports,social gathering and reading are available to them,many people feel that they spend too much time on these indoor games and screens and prefer them to be more active. In this essay,I will discuss my view on the issue to get positive results out of free time. Nowadays, younger generation has greater choices of leisure facilities than previous one. Among such facilities are television and video games.Some social experts and families are concerned about health of teenage overindulge on these activities. This is supported by some reports that sitting too long in front of television could lead to problems of eyes and back. On the other hand, some medical experts believe that some video games can improve the dexterity of the player and this could help his or her future career like operating doctor or pilot. In addition, watching television keeps young audience inform about what happens around locally as well as globally. Related article: How Teenagers Spend Their TimeThat would enhance teenagers' inquisitive mind and encourage them to keep eyes on challenging local and international issues. While such benefit is welcomed, there also are dangers of exposing them to violence, crimes and explicit scenes on some television series which can have negative impact on younger personalities. Alternatively, there are many activities which have positive results in term of social, physical and educational values. For example, walking, jogging and trekking in a recreational park improve their physical strength and give an opportunity to observe nature and environment.Furthermore, spending time with family, relatives and friends outdoor enriches their social lives. As a result, they would be more interactive and responsible socially. Finally, one could simply be entertained by reading at home or playing some music. In conclusion, how much time should we spend on each activity during extra time is debatable. Each ha s its own merit so long as individual does not involve excessively. In my opinion, young and adult alike should choose sensibly on type of activity and time spent to get most benefits out of their free time.

Business Plan (Smoked Fish) - 2136 Words

UNIVERSITI TEKNOLOGI MARA PERLIS SEMINAR ON PROCESSING AND MARKETING OF MARINE PRODUCT Titled: SMOKED AQUA ENTERPRISE PROPOSED BY : R B Kennedy Enis Amin Hairy Mohd. Hassan EVALUATOR : Miss Rosnani Nazri DATE : 9 October 2010 CHAPTER 1 INTRODUCTION 1.1 Name of company The name of our company is Smoked Aqua Enterprise. 1.2 Form of company Smoked Aqua Enterprise is form of partnership and it is a private limited company. 1.3 Location of company The location of the business is at Kuala Perlis Industrial Estate. The selection of our business location is based on several factors: a. High raw material supply.†¦show more content†¦Brining at 800: 1 litre of water, 120 g of salt, 60 g of brown sugar, 20 g of lemon juice, 4 g of garlic powder, 4 g of onion powder, 4 g of allspice and 2 g of white paper. Time of brining is approximately 3 hours. Source of smoke is by using hard wood and ensure smoke and heat are consistent at 980C. Source of smoke is by using hard wood and ensure smoke and heat are consistent at 980C. Seabass will be lightly rinsed in fresh water after removed it from the brine for drying. Then, the seabass will be hanged in smoke oven prior to smoking. Seabass will be lightly rinsed in fresh water after removed it from the brine for drying. Then, the seabass will be hanged in smoke oven prior to smoking. Figure 3.2 Processing flow 3.4 Packaging Our packaging is design to attract the customer’s attention and encouraging sales by using thermoset plastic. The packaging are semi-transparent, chemically stable (proven to be safe), good gas barrier and have a high tensile strength. The packaging also will be labelled that provides information about the manufacture, the contents of the products, the nutritional facts and halal logo (will be applied before operation). 3.5 Finish product 3.6 Pricing Smoke Aqua Enterprise aims to create a new product that is not only affordable but also marketable. We use cost based pricing because it is the simplest and most commonly used pricing strategy. Cost based pricing is used on the total cast of the product plus aShow MoreRelatedBusiness Plan on Myk Cold Store with Due Diligence3636 Words   |  15 PagesNavrongo- Ghana A BUSINESS PLAN WITH DUE DILIGENCE ON THE MYK COLD HOUSE PRESENTED BY MARY OBENG FAS/1823/07 COURSE: MGT 401 TABLE OF CONTENT EXECUTIVE SUMMARY BACKGROUND * Business Profile * Goal and Objectives DUE DILIGENCE * Marketing Plan †¢ Industry Trends (Market Analysis, Market Segmentation, SWOT) †¢ Product/Service †¢ Target Market †¢ Competitive Analysis †¢ Marketing Mix (Promotion, Place, Price, Product) * Operational Plan †¢ Suppliers †¢ Production Plans/ Service Module †¢ OperatingRead MoreMarketing Plan and Strategies of Tassel Group2156 Words   |  9 Pagesï » ¿Marketing Plan 2 Student name: Jiajun Liu Student ID: 404635 Tutorial time: Monday 1:00 pm Contents 1. Introduction 3 2. Marketing Goal and Objective 3 3. 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Moreover, current and prospective customers from the developed world are looking for the added value of sustainability and organic products to support their healthy lifestyles. Ethical business decisions are imperative in today’s modern world, where consumers have the ability to find any piece on information, nearly immediately. Trader Joe’s strives to be an ethical company, supporting sustainable, environmentally friendl y, healthy lifestyles

Portentous and Pretentious - Commonly Confused Words

The adjective portentous means ominous or momentous, referring to a sign or prediction that something important is about to happen. Portentous can also mean pompous or self-important. (This second meaning overlaps with that of pretentious.) The adjective pretentious means full of pretense, making excessive or unwarranted claims to be important or sophisticated. Notice how these two words are spelled: portentous ends in -tous; pretentious ends in -tious. Examples No one spoke. But they all knew this was a portentous moment, and that this day Mister Skye would say a thing that would affect their lives. (Richard S. Wheeler, North Star. Forge, 2009)The notepaper had been given her as a wedding present, embossed with a monogram of her new initials, by a Southampton aunt, boxes of it; Marcia had laughed, thinking it hideously pretentious, the essence of everything she had married Harold to escape, and used it so seldom, once the thank-you notes were written, that after twelve years it was not used up. (John Updike, Couples. Knopf, 1968)Elizabeth Bishops poetry is rarely portentous or grand, and never pretentious or grandiose. (Michael Ryan, A Difficult Grace: On Poets, Poetry, and Writing. University of Georgia Press, 2000)I must have parchment! Oh, but I like writing on parchment! Each time you turn a page it rumbles like thunder. My words are so portentous--thats portentous, dear, not pretentious—it seems appropriate. Like Jove. (David Bl ixt, The Master of Verona. St. Martins Press, 2007) Usage Notes [P]ortentous can be either ominous (a portentous event) or pompous (his portentous attitude); pretentious means pretending to be important. Since a pretentious person can also be pompous/portentous, theres a risk of confusion with these words. Prefer ominous or pompous to portentous.  (Wynford Hicks, Quite Literally: Problem Words and How to Use Them. Routledge, 2004)The main distinction is that a portentous man just might be as important as he seems, but a pretentious one cannot be as important as he claims. (Kenneth G. Wilson, The Columbia Guide to Standard American English. Columbia University Press, 1993)Portentous . . . used to mean portending evil; ominous and has come to mean pompous; self-important, possibly because it sounds like pretentious mixed with portly—but there is poetic justice in that, since pretentiousness can be ominous. (William Safire, On Language. The New York Times Magazine, June 7, 1981)

Slavery During The 19th Century Essay - 1423 Words

American’s who live in the 21st century know that slavery is terrible and also a touchy subject. But Americans used to rely heavily on slavery, how we perceive slavery in today’s society can either be the same or different from how others thought of slavery living within mid 1800s. People who resided in the northern region of American found slavery wrong as we do today. Americans who lived farther south however liked, and relied on slavery. In today’s world, we Americans almost all agree that slavery had been a negative factor of our country. But within the 1840s and 1870s, Americans had been divided by slavery. People that were against slavery created the union as the pro slavery citizens created the confederates. Today, we can see why people of the mid 19th century either supported slavery or rebelled against it by reviewing sources. The sources used to show how Americans thought of slavery comes from multiple chapters within the Sources for America’s History. Some of which, reflect some authors or speakers opinions as other are written observations or recorded council meetings. As stated, these are opinions respectively giving by the authors that can be either pro or anti abolishment enthusiast. Some of the abolitionist consist of David Walker, with his preamble to Walker’s Appeal in Four Articles (1830). Ethan Andrews was a professor of ancient languages at the University at the University of North Carolina. Ethan recorded his experiences with slave and slave owners asShow MoreRelatedSlavery During The 19th Century1636 Words   |  7 Pages# 2 In the early years of the 19th century, slavery was more than ever turning into a sectional concern, such that the nation had essentially become divided along regional lines. Based on economic or moral reasoning, people of the Northern states were increasingly in support of opposition to slavery, all the while Southerners became united to defend the institution of slavery. Brought on by profound changes including regional differences in the pattern of slavery in the upper and lower South, asRead MoreSlavery During The 19th Century1780 Words   |  8 Pages 13 September 2015 Slavery in 17th Century VS Slavery in the late 19th Century Many people view slavery as one consecutive time period where African Americans were captured and kept to serve the needs of Caucasian individuals and families. But not very many people know the true extent of slavery among the colonies. Less are aware of the nature in which slavery evolved from a trading industry in the 17th century into its greater known state of forced labor in the 19th century. When most peopleRead MoreSlavery During The 19th Century851 Words   |  4 Pages During the 19th century, the cause for abolition was ubiquitous to William Lloyd Garrison. In a society built on the freedoms for the average man, Garrison was justifiably astonished, often angered, by the misrepresentation and condoned treatment of African Americans. Garrison was not alone in his astonishment, there were a myriad of abolitionists, commonly found in the northern states, which protested and discussed how to achieve abolition. Despite the evident similarity of interests, GarrisonRead MoreSlavery During The 19th Century1446 Words   |  6 Pagesand wonderful continent filled with luxurious and wealthy kingdoms, but that had all changed when a new and appalling type of slavery was introduced. Around the 18th century, Africa became an ideal place for Europeans to trade and buy slaves from. The slave trade in Africa seemed to be manageable and somewhat peaceful before the Europeans brought in a new type of slavery. When the Europeans bought slaves from Africans, they kep t them as slaves for life which were very different from how long slavesRead MoreSlavery During The 19th Century2226 Words   |  9 Pages Slavery in America began once the first African slaves were born at the North yank colony of village, Virginia. Slavery was practiced throughout the yank colonies among the seventeenth and eighteenth centuries, and African-America. By the mid-19th century, America’s westward enlargement, in conjunction with a growing termination movement among the North, would provoke a wonderful dialogue over slavery which may tear the state apart among the bloody yank warfare. the legacy of slavery continued toRead MoreSlavery During The 19th Century900 Words   |  4 Pages In the early 17th century, the system of racial slavery had yet to be established. Slavery in North America evolved unevenly over the years, and the nature of slavery changed according to time, region and the colonizer. Generally, slaves suffered from malnutrition, diseases, intense labor and physical abuse from the slaveowners. The life of plantation generation was much harder as compared to charter generation. These people hardly escaped slavery as manumission was strongly discouraged by theRead MoreSlavery During The 19th Century1511 Words   |  7 PagesSlavery, an issue never addressed in the 19th century, but needed to be. It was a huge, controversial subject in the past, affecting the blacks, as well as the people of the North and South due to their strong beliefs and differences in opinion. Southerners treated slaves poorly because they believed they were better than African Americans. Though, we are all equal, the majority of people did not see the world that way back then . Slavery was unfair and had a horrible effect on the slaves. AlthoughRead MoreSlavery During The 19th Century1212 Words   |  5 Pages During the fifteenth and sixteenth centuries, Africans who remained enslaved were captured in battles or kidnapped. Some of these slaves were sold into slavery for debts. Once the slaves were in captivity, they would go through the â€Å"Middle Passage† which was a long journey that the slaves rode on in slave ships from West Africa to the West Indies for purchase. I think slavery led to racism because of everything that these slaves endured. It is there heritage just as I have mine. AfricanRead MoreSlavery During The 19th Century2090 Words   |  9 Pages TITLE It all started in the 15th century, when the Portuguese began trading for slaves from West Africa. They used these slaves to work sugar plantations on the Madiera and Azores islands off the African coast. Because using slave labor to produce sugar was profitable, Europeans decided to adapt slavery in the newly established American colonies (Newman, John J. 6). When European settlers began staking claim on American land, they hit one major bump in the road. All of these rich wealthyRead MoreSlavery During The 19th Century895 Words   |  4 PagesDuring the 1800’s to 1850’s, slavery was undergoing a huge development in which helped the nation to grow into what it is today. The United States was split into two sections, the north and south, over the dispute of slavery. The south sought to further slavery while the north was in favor of abolishing slavery. Around 1858, Abraham Lincoln and Stephen Douglas, two politicians with completely different views on slavery fough t each other with politicians trying to win the presidency election of 1860

Impact of Ethical Values on Any Organisation

Question: Explain the impact of ethical values on any organisation and then discuss the consequences if any organisation cannot follow it then the complications the company has to face is the main concern of this study. Answer: Introduction Managerial Ethics refers to the process, which enables the organisational heads to understand what is right for the organisation and what is wrong to incorporate within it. Every company has a particular ethical principle that is followed by the organisation to drive their organisation in a smooth way. However, as stated by Dent and Whitehead, (2013), sometimes the organisations does not follow their ethical principles or intentionally disobey those values to get a higher growth and profit in the organisation that leads the company to face great failure or dilemma within it. In this study, the researcher has found out two ethical dilemmas, which were faced by the well-known technology company Apple Inc. In 2011, the company has experienced a severe employee abuse to gain a higher profit and organisational growth. Apart from this, the company has also faced a huge problem with the workers in China that led the company into a great controversy regarding the organisational ethical values. According to Frederickson and Ghere, (2013), Apple has faced this type of ethical dilemma many more time from their emergence in the market. The researcher has explained those ethical dilemmas in this study to evaluate the theories of managerial ethics in organisations and then discussed the role of the leaders in the organisation to improve their position in business. Discussion Apple Inc is one of the most popular technological companies in the world that produce various mobile phones as well as technological products that attract the customer with the innovative features and attractive designs. It mainly produces the electronic elements, computer software, hardware etc. The company was founded in the year of 1976 with the innovative view of Steve Jobs who has founded and developed the company to its peak level. It is mainly a US based company and spread its business all over the world very fast. In present time, the company has almost 478 stores in different areas of 17 countries with more than 115,000 employees (Hill, Jones Schilling, 2014). The company has gained the success with the tremendous level of good leadership by Steve Jobs and the highly skilled employees as their corporate culture that led them to achieve the success. According to Giacalone and Rosenfeld, (2013), the practice of evangelism in the corporate culture of Apple has promoted the co mpany before the customers and the unique work culture of the organisation. The dedicated and enthusiastic employees who were very efficient in working in the company have proved their ability with the expansion. The company has also practiced a particular ethics for employees that all have to follow. The main ethical concern of the company is to provide the same thing that they had promised before (Schaubroeck et al. 2012). This concern has led them to gain the customers trust on the products of the company. Apart from this, the company possess the creativity and innovativeness in the products that enables the company to attract the customers easily. The main motive of the company is to produce the products with advanced creativity. They practices main four principles within the organisation, such as, honesty, respect, confidentiality and compliance (Myers, 2013). According to Goetsch and Davis, (2014), if the company does not follow the principles therefore they have to face probl ems in their growth. Honesty and respect is very essential for the company, as they believe that without honesty no work can be done properly. If the employees remain honest in their working time, then the production will be increase and the productivity of the company will too increase automatically. They manufactured their products with very low labour cost that the cost of the manufactured products becomes very cheap that is affordable for customers. Nevertheless, this system has forced them to face the misconduct due to labour standards. Being practiced the ethical principles of honesty, respect, confidentiality and compliances the company has experienced some ethical issues within recent few years. Apple Inc has faced a severe accusation regarding dealing with the employees in 2011 that has created a great side effect on their business (Chan, Ma Wong, 2013). The main issue was regarding the employee abuse that they created in the greed of achieving a high growth and profit in business. As per the report, the company was accused that they were treating their employees in many areas very inhumanly, almost like machines. In that year, the company has implemented the strategy to hire employees to earn more profit and to increase their cost too. This was happening in the two factories of China that were faced severe employee abuse by the company. The plants in Chengdu and Shenzhen, this was reported more complaints about this. The truth was more pathetic when it is investigated properly (Hao, 2014). The company has unet hically hired the employees in those plants and after that; they did not able to give the proper working environment according to the employees. The company has kept the employees in a very inhumane condition that was against the ethics of the company. After investigation, the real picture was exposed that the employees were kept in the place where the working environment was not suitable to work neither in the working premises nor outside the work area. According to the ethics of the company it was allowed to force an employee to work around 40 hours in a week but Apple Inc was enforcing the employees in these plants to work more than 40 hours (Bai Morris, 2014). It was not ethically correct and for this the employees had to work forcefully to produce the Apple products that are very popular and was in demand that time due to the innovative and creativity if the products. Therefore, many employees had committed suicide for the excessive workload and the company has to face all the troubles during this. According to Lynn and Salzman, (2015), the Chinese law support one employee to work up to 36 hours per day as overtime but the company was compelling to work the employees almost 98 hours. It was almost three times more than the law and completely against the ethics of the company. Therefore, the decision of the company was proven wrong for this time and they had to face various problems regarding this decision of hiring so many employees at a time. The company has met another ethical issue in the next year of the employee abuse issue. In this time, the problem was again in the China and the issue was regarding the ethics about employees. The complaint was that the company was nit following the ethical values regarding the welfare of the employees (Haley, Haley Tan, 2012). This time the business chains in China had identified that, the company was using child labour in manufacturing iPhones, iPads etc. This was really a fact of concern that the company has created an ethical curse. As per the report, the company has used the employees in the supply chains of China to work overtime the rule. They reported that the company was forcing the employees to work almost 60 hours per week whether as per the rule they have not the rule to work more than 40 hours in a week. Apart from this, the main ethical disorder that the company had made was to appoint child labours in their factories (Hao, 2014). This has created a great concern among the people or the customers that they were engaging the children in their factories for work. Apple has used the employees to work more and more except their working hours and their working ability deteriorated. According to Parks, (2013), as Nike has faced huge criticism in the year of 1990 due to their wrong decision in developing sweatshops in Asia, likewise Apple has faced the same situation in this case. The main issue was regarding the competitive advantage that the company has gaining for their innovative products, which were manufactured from the Chinese supply chains but the company was giving very less share of the profit to the supply chain level companies. Therefore, they protested against the companys ethical decisions of involving the children as labour and for forcing the workers to work excessively overtime. There are many theories that are developed by various experts to show the way of managing an organisation. If any organisation does not possess a good management body then the company cannot reach the success that they want to (Robbins et al. 2013). Therefore, every company needs to follow a particular managerial skill to know the policies of leading the organisation to meet their organisational goals and objectives. According to Chan, Ma and Wong, (2013), as every organisation follows a particular ethical principle therefore they have to follow some theoretical views on this aspect. In this context, the theory of managerial ethics of Archie Carroll can be followed by the organisations. According to the theory of Carroll, it is a theory based on the social responsibility. As stated by Xu and Li, (2013), the theory refers to the management of the organisation that helps the management authority to manage the internal economical, legal, ethical, and philanthropic aspect of a company. I n this theory, the management have to take the responsibilities of the economic aspect upon which the whole organisation depends. If the management does not possess the responsibilities of producing goods and services that will be supportive to the society and the customers then the creditors and the stakeholders can repay it, which the management of Apple has not used in their organisation. Therefore, it led to the ethical dilemma in the decision-making. The main step of any management is to create the profit level upon which the future of any organisation depends. As opined by Cullen and Parboteeah, (2013), the economical responsibility of any management is very essential that it maximises the profit level of any organisation as well as the earning. In the present time, the competition is so high that every organisation needs to maintain their competitive efficiency to retain in the market. The definition of success is now depend on the profitability of any firm therefore, the man agement have to look after on this aspect more consciously that the organisation can gain as much as profit. According to the theory of Carroll, it is equally important to follow the rules in any organisations. The management have to follow the rules and regulations of the government and laws that Apple has not followed. Therefore, the management of any organisation should consult the various national regulations along with the supra-national or international regulations to comply. Apart from this, the most important thing is to follow the ethical values in an organisation that will teach the employees to do the right things in right way without doing any harm to anyone. Finally, the most important part of any corporate is to become a good corporate citizen. The Management have to concern about improvement of the organisational sales and profit to gain the trust of the customers. If Apple has implemented this theory in their organisation then the organisation will not focus only on the profit of the company but also the focus will diverted towards the ethical values as well as the social responsibilities, corporate citizenship and sustainability of the organisation. It will affect the environment and the life of normal people very positively that will be helpful for the company too. There is another managerial theory, Stakeholder Approach Theory that can also be applicable in these cases to manage the organisation effortlessly. The Freemans theory of ethical managerial helps the organisation to develop the idea about managing the organisation in way that will reflects on the organisational profit level and the relation between the external and internal entities of an organisation (Weiss, 2014). According to the theory of Freeman, every management should follow the responsibility of their own. Freeman has argued against the concept of social responsibility rather he suggested that the responsibility should reflected in the organisational behaviour according to the need of the business. As per the theory, the true business manager should be that person who can take the responsibility in a way that he can cut the costs of the products if required in an inflation situation and in between the relation with the stakeholders should be kept in priority order. Normally t he management of any organisation always try to implement the laws and regulations that will lead the company to meet the objectives as well as the organisational goals but in this time, they forget to think about their stakeholders. This theory makes understand the business owners to concentrate on the relationship making with the stakeholders, as they are the essential part of the organisation. However, sometimes the management need to focus on the market situation that requires some risky steps to handle the organisational profitability. Therefore, the theory refers to only one responsibility of the society on business growth, which the management have to incorporate, is the resources that Apple has failed to apply in their company. The management have to use those resources in their business to gain the profits. Apart from this, the management has to follow the rules and regulations of the company without involving in any kind of deception or fraud cases (Ciulla, 2014). In Apple , if the management has used the theory then the management have to take the responsibility to support the organisation in every situation. The company has applied some tricks to increase the profitability of their business but the tricks were proven wrong in their cases. On the other hand, they could not develop the proper relation with the stakeholders to get the support in their problem situation. The applications were completely not according to the theory as the theory has involved the rules and regulations to implement them in their organization, which Apple has not followed. Therefore, they have to face the issues regarding the legal rights in the supply chains of China. The role of leaders is mainly in leading the workforce in a particular way that the company too can gain the profit. One of the important roles that the leaders play in an organisation is to communicate with the workforce to understanding the consequences of different decisions (Kuntz et al. 2013). This will enable the leaders to understand the requirements and the fruitfulness of the strategy if implemented. If the leaders discuss with the workers in the organisation then the organisation will be benefitted with the strategy. Apart from this, the leaders can implement effective negotiation strategies to reduce conflict among workforce. If the leaders of any company use this as their strategy then the decisions will never unethical. The company will also be benefitted with this type of leadership. In Apple, they also can use this type of leadership to gain the actual profit, which will be more ethical and free of conflicts. Conclusion In this study, the researcher has observed that the ethical values are very essential for any organisation to follow. The researcher has explained the impact of ethical values on any organisation; and then discussed the consequences if any organisation cannot follow it then the complications the company has to face is the main concern of this study. The researcher has described the ethical issues related to Apple Inc that had created a lot of controversy regarding their unethical decisions. The main issues that Apple Inc have faced in 2011 and 2012 mainly in China regarding the unethical workload upon employees, which has led some employees to serious damage physically and mentally. This discussion has helped the researcher to find out two theories related to managerial ethics that can be implemented in the organisations to maintain the ethical issues. The researcher has also explored some leadership strategies for these organisations to avoid unethical decisions by involving the wor kforce in the decision-making. Reference List Bai, X., Morris, N. (2014). Leadership and virtue ethics: A Daoist approach.Public Integrity,16(2), 173-186. Chan, R. Y., Ma, K. H., Wong, Y. H. (2013). The Software Piracy Decision-Making Process of Chinese Computer Users.The Information Society,29(4), 203-218. Ciulla, J. B. (Ed.). (2014).Ethics, the heart of leadership. ABC-CLIO. Cullen, J., Parboteeah, K. P. (2013).Multinational management. Cengage Learning. Dent, M., Whitehead, S. (Eds.). (2013).Managing professional identities: Knowledge, performativities and the'new'professional(Vol. 19). Routledge. Frederickson, H. G., Ghere, R. K. (2013).Ethics in public management. ME Sharpe. Giacalone, R. A., Rosenfeld, P. (2013).Impression management in the organization. Psychology Press. Goetsch, D. L., Davis, S. B. (2014).Quality management for organizational excellence. pearson. Haley, G. T., Haley, U. C., Tan, C. (2012).New Asian emperors: The business strategies of the overseas Chinese. John Wiley Sons. Hao, Z. (2014). 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(2013).Recognizing a Shift Toward Continued Secondary Orality: The iPhones Contribution to the Development of Human Communication(Doctoral dissertation, California Polytechnic State University, San Luis Obispo). Robbins, S., Judge, T. A., Millett, B., Boyle, M. (2013).Organisational behaviour. Pearson Higher Education AU. Schaubroeck, J. M., Hannah, S. T., Avolio, B. J., Kozlowski, S. W., Lord, R. G., Trevio, L. K., ... Peng, A. C. (2012). Embedding ethical leadership within and across organization levels.Academy of Management Journal,55(5), 1053-1078. Weiss, J. W. (2014).Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers. Xu, K., Li, W. (2013). An ethical stakeholder approach to crisis communication: A case study of Foxconns 2010 employee suicide crisis.Journal of business ethics,117(2), 371-386.