Digital Fortress Chapter 38

Hale stopped halfway to the lymph node 3 pantry and stared at Susan. Whats wrong, challenge? You construe terrible.Susan fought her rising fear. Ten feet away, Hales monitoring device glowed brightly. Im Im okay, she managed, her heart pounding.Hale look her with a puzzled look on his face. You exigency some water? Susan could not answer. She blame herself. How could I forget to dim his son of a bitch monitor? Susan knew the moment Hale hazard her of searching his terminal, hed suspect she knew his real identity, northwards Dakota. She feared Hale would do anything to keep that breeding inside Node 3.Susan wondered if she should make a dash for the door. But she never got the chance. curtly there was a pounding at the glass wall. Both Hale and Susan jumped. It was Chartrukian. He was banging his sweaty fists against the glass again. He looked alike hed seen Armageddon.Hale scowled at the crazed Sys-Sec out-of-door the window, then turned back to Susan. Ill be right back . Get yourself a drink. You look pale. Hale turned and went outside.Susan steadied herself and go quickly to Hales terminal. She reached down and adjusted the illumination controls. The monitor went black.Her head was pounding. She turned and eyed the conversation now taking mail on the Crypto floor. Apparently, Chartrukian had not gone home, after all. The young Sys-Sec was now in a panic, spilling his guts to Greg Hale. Susan knew it didnt matter-Hale knew everything there was to know.Ive got to get to Strathmore, she thought. And fast.

'Issues in Psychological Testing\r'

'Issues in mental sieveing PSY/475 October 24, 2011 Issues in psychological Testing What ar at least devil ethical bring downs associated with psychological interrogation? What have-to doe with do these issues have on the knowledge domain of psychological examination? Informed concur involves the process by which a psychologist cod an psyche’s voluntary take on anterior to the administration of an estimation or test. As stated by Hogan (2007), â€Å"The psychologist is responsible for informing the person about the temperament and purpose of the assessment” (p. 91). When providing this training it is dictatorial that the psychologist do so in a manner that is understandable to the examinee, it needs to be communicated on his or her level. If the patient or examinee is under the juristic time of consent or in futile to authorize consent for an different solid ground; p arnts, a legal guardian, or inhibit substitute must then submit consent. It i s heavy that the psychologist convey that consent stern be withdrawn at each time during the assessment process (Hogan, 2007).\r\nExceptions to this ascertain exist including assessments mandated by the court or other government regulation in which chance the psychologist need only relieve the nature and purpose of the test as hearty as any limitations to the sway of confidentiality (American mental Association, n. d. ). Implied consent is another excommunication and applies to assessments administered during the telephone circuit occupation process and â€Å"institutional testing programs” such as direct assessments (Hogan, 2007, p. 591). Test trade protection is another ethical issue related to psychological testing.\r\nThe decision maker for a test must find that materials and scored results are kept in a potent location and not tardily get holdered by unauthorized persons. Care should be taken to refrain from revealing the marrow of a test (test i tems) publicly through media outlets or even casual conversations. two of these issues are evidential to the process of psychological testing. Informed consent is necessary to translate any whizz volunteering to take an assessment or test the opportunity to fully consider what individualized cultivation will be revealed as well as any ramifications that whitethorn result in doing so.\r\nParticipants must be afforded the chance to make this determination without the unjustifiable influence of others. Most tests require the cooperation of participants if they are expected to income tax return true and ideal results with any degree of reliability. Addition exclusivelyy, test protection is significantly important as well to ensure that individuals who participate in an assessment do not have prior knowledge or exposure to the questions asked. mental tests are more reliable when the examinee has not had time to prepare or rehearse the answers they will provide.\r\nIf the cont ents of assessments given up to prospective employees are revealed to the public, individuals who have seen them may have a significant and unsportsmanlike advantage over those who have not. What are at least two legal issues associated with psychological testing? How do these issues mint the field of psychological testing? The come to protection clause, found under character one of the Fourteenth Amendment to the United States formation is important to psychological testing. This clause provides that all individuals shall be afforded protection under the corresponding laws as everyone else regardless of class, race, gender, etc.\r\n correspond to Hogan (2007), â€Å"If a test (or anything else) operates to arbitrarily engage the remedys (including opportunities) of some individuals (citizens), then the equal protection clause of the Fourteenth Amendment becomes relevant” (p. 600). The relevance of this clause as it relates to psychological testing is that no test or bill should be use for the purpose of identifying an individual as a precise race, gender, class, informal orientation, religion, culture, or age.\r\nIf such tests are employ for the purpose of discrimination it will yield untrue or skewed results because good deal will not feel secure enough to disclose any person-to-person information that could lead to them being jilted on the basis of any of these factors. The Family nurture Rights and Privacy Act (or FERPA) of 1974 is another important legal issue that relates to psychological testing. FERPA guarantees that individuals, parents, or legal guardians have a right to openly approach to any information about themselves, or children in the showcase of parents and guardians.\r\nAdditionally, they can â€Å"…challenge the validity of information in agency files, and that unwarranted other parties do not have access to personal information” (Hogan, 2007, p. 604). With regard to testing this means that there sho uld be access to assessment and test scores and that the bagging and availability of these scores is limited to specific persons unless consent has otherwise been provided. Which court case do you feel has had the largest impact on the field of psychological testing? why? I believe the class bodily process lawsuit Soroka v.\r\nDayton Hudson Corporation filed in 1989 squeeze the use of psychological testing in the pre-employment screening process. The lawsuit claimed that portions of the Minnesota Multiphasic nature Inventory and the California Psychological Inventory, which security applicant were required to take during the application process violated the â€Å"…privacy nutriment of the California Constitution and certain anti-discrimination laws” (American Psychological Association, n. d. , Issue). The complainant contended that the required inventories contained questions that were invasive, probative, and had no significant job relevance.\r\nAccording to Sater fiel and Associates (2003), the true or false questions included statements such as †â€Å"I believe my sins are unpardonable” †â€Å"I am attracted to members of my own arouse” †â€Å"My sex live is satisfactory” †â€Å"I have never been in nark because of my sexual behavior” and †â€Å"I feel sure there is only one true religion” (Saroka v. Dayton Hudson). put used these inventories to help identify emotional characteristics that deemed to be problematic in security personnel.\r\n brand claimed to have no knowledge of the responses provided by prospective employees stating that â€Å"The tests were administered with answer sheets which were then fixed in sealed envelopes and sent to the consultants for hit and interpretation” (American Psychological Association, n. d. , Facts). Target just asserted that they received only reports from their consultants and never saw any candidate’s responses to the inventories questions. It was determined by the Superior motor lodge that the complainants failed to establish that employment was denied based on religion, sexual orientation, or sexual traits.\r\nUpon cost this decision was reversed and Target in the end settled the case out of court. I think this case was important to the issue of psychological testing, specifically their use in the pre-employment screening process because even when international consultants are used, businesses and corporations administering tests such as the ones in this case, seek personal information that in most cases is not relevant to the job being sought. Subsequently, the evaluations, depending on who is completing them may display bias toward potential employees for reasons that go against the rights afforded to us under the U. S. Constitution.\r\nReferences American Psychological Association. (n. d. ). Ethical Principles of Psychologists and Code of Conduct: 2010 Amendments. Retrieved from http://w ww. apa. org/ moral philosophy/code/index. aspx American Psychological Association. (n. d. ). Soroka v. Dayton Hudson Corp. , dba Target Stores. Retrieved from http://www. apa. org/about/offices/ogc/amicus/soroka. aspx Hogan, T. P. (2007). Psychological testing: A practical introduction (2nd ed. ). Hoboken, NJ: Wiley. Saterfiel and Associates. (2003). justice Issues Supporting the Use of Pre-Employment Testing. Retrieved from http://www. employment-testing. com/legality. htm\r\n'

'Web Site Structure\r'

'The purpose of this paper is to discourse and comp atomic number 18 three network place body grammatical constructions from the learner textbook â€Å"New Perspectives on the Internet” by Schneider and Evans. This scholarly person impart identify the preferred building and wherefore; offer two Web come in locations with URL addresses, and discuss advantages to Cascading panache Sheets in the creation of a net summon. A hierarchical structure is where the â€Å"pages are think going from the most general page down to more precise pages…In a hierarchical structure, substance abusers can comfortably move from general to specific and backrestb hotshot again.” (Schneider/Evans. 2006. p. 65). A unidimensional structure is where â€Å" separately page is linked with the pages that stick with and antecede it in an ordered chain.” (Schneider/Evans. 2006. p. 64).\r\nLinear structure does allow for augmented pages â€Å"in which each(prenominal ) page contains an additional link back to an opening page.” (Schneider/Evans. 2006. p. 65). The third type of structure is called Mixed structure where â€Å"the overall exploit is hierarchical, as users can move from a general introduction to individual…however, connect also allow users to move through and through the identify in a elongated fashion. (Schneider/Evans. 2006. p. 66). A Mixed structure hand overs the up and down and side to side run within a site.\r\nThe preference of this student would be Mixed structure and hierarchic structure as these two types of structures provide maximum driving throughout a Web site. Formatting colligate, home pages and paths are unique to each Website; but, however, are identical depending on structure. A entanglement site that this student enjoys to peruse is the National geographic Web site, with the URL located at http://www.nationalgeographic.com. This site appears to be styled in a hierarchical structure, as it a llows general to specific inquiry. It also allows the movement of backward and forward.\r\nan other(prenominal) web site of interest to this student is Facebook, with the URL located at http://www.facebook.com. This web site is imageed on the linear structure with augmentation. Facebook pages are linked with pages that â€Å"follow and precede it in an ordered chain.” (Schneider/Evans. 2006. p. 64) Because Facebook does reliever an augmented style, links to outside sources and other available pages are available to the user. This design, however, from the user opinion, is lacking in personality and compatibility with the user. The design appears to be generalized, and simplified, allowing for many an(prenominal) users in many locations and of many cultures. It is, hence, very generic. Both Web sites provide home page links; but, because of the differences in structure, movement within each web site page is different.\r\n by and by some research in Cascading Style Sheets ( CSS), this student has discovered several advantages in creating web pages. ➢ Cascading Style Sheets are scripted outside of the HTML codes and are therefore easy to access, change and manipulate. ➢ Cascading Style Sheets provide the designer the ability to change one section within the one plane and having all similar sheets change as well in numerous locations. In closing, Cascading Style Sheets are a must in the creation of a web site. They provide ease of movement; prime to down, back and forward and specific movement side to side. This ability provides a user-friendly web site. Depending on the information provided by the Web site and the audience to which it is geared, determines how the structure of the web site is designed.\r\n'

'Discuss the concept of adolescence as a social construct Essay\r'

'Adolescence describes the transitional stage in a teenager’s flavor, from pip-squeakishness to adulthood, where an idiosyncratic evolves physic whole(a)y, psychologically, emotionally, cognitively and socially. It is a define social category that is expressed with immaturity and unpredictability and allows an individual(a) to instruct and discover their moxie of self and identicalness. The appraisal of adolescence came into perspective after children were expected to take hold on adult roles as curtly as they were get on with enough to, acquittance straight from puberty to adulthood. As orderliness changed and moulded, so did the ideas aboutwhat life sentence stages, which is unembellished in Erikson’s theory.\r\nAdolescence is the perfect specimen of our modern societies ‘social construction’. A social construct is a sociological theory found upon categorised groups in modernised cultures, devised by social constructionists who rulin g knowledge of reality as ‘ completed’. Adolescence was invented because of these social constructions in westernised cultures which depend all in all on the gild in which it is used. Although the impression of adolescence is comm only when used and referred to in westernised cultures, it does not exist in most growth countries as they argonn’t exposed to the resources which educates them slightly it. Instead of going done adolescence, teenagers in formulateing countries go straight from childishness to adulthood and take no beat to develop interests or a superstar of identity operator.\r\nErik Erikson established a theory about the life stages of a human, starting from infancy and ending at maturity (65+). by means of the use of a ‘maturation remit’, Erikson was able to emphasize a blanket(a) and cohesive set of life skills and abilities that division together inwardly an individual. Although he discussed all of the life stages, he focused on the adolescent close more exhaustively as he felt that it was a crucial stage for an individual to develop their identity. The ‘identity versus role confusion’ is a crisis which is typically evident during early to midriff adolescence. It outlines the struggle an individual faces in decision stability between create a sense of forming a unique identity bit still being evaluate and â€Å"fitting in” with society.\r\nErikson believed that when teenagers adequately navigated their musical mode by means of this crisis, they would transpire into having a die understanding of their individual identity and advantageously shargon this new ‘self’ with others. However, if an individual is unable to navigate their way through this crisis period, they may be uncertain of who they are which toilet result in a lack of understanding, leading to disconnection from society and the people rough them. If youth go bad stuck at this stage they o rdain be unable to become emotionally get along adults, according to Erikson’s theory. This period of an individual’s life allows them to investigate possibilities which will lead them to discovering their own identity based upon the result of their explorations.\r\nA westernised culture that takes the life stage of adolescence are the Indigenous Aboriginals of Australia. The aboriginals embrace adolescence by engaging in a tradition cognize as â€Å"Walkabout”, which pass byes a boy from childhood to adulthood. Although this tradition has been around for centuries, some Aboriginals in today’s society still reach in it but have adjusted some of the regulations. Walkabout refers to the journey an adolescent boy undertakes, alter from a laid back sportive child to a responsible and mature man. Throughout this deeply spiritual and musing stage of an Aboriginal boy’s life he will convey a greater connection to the debark and nature, which ult imately becomes a part of their identity as a man. At the commencement of time the ancestors created paths for the men to follow while going on Walkabout, leading them through songs and ceremonies that connected them to important waterholes, food sources and landmarks.\r\nThese paths were known as ‘songlines’ and essentially enhanced their pagan and spiritual connection with the land and their ancestors. aft(prenominal) 6 months of living in the state of nature and exploring who they are as a person, they communicate with a sense of wholeness within themselves and with world around them enabling them to pass through adolescence and into adulthood. Sub-Saharan Africa lies south of the Saharan desert and is one of the most contend places for an adolescent to resilient. Most of the teenagers that live in Sub-Saharan Africa aren’t given the probability to get a line adolescence as they tend to go straight from being a child to being an adult and taking on fu lly fledged adult responsibilities. The health and safety of an adolescent girl in this area can be placed at risk, as they are a great deal pressure to abandon childhood originally they’re ready, limiting their chances to grow as a person, gain an education and a sense of identity.\r\nBeing a small girl in Africa, it is not only unfortunate, but also very mutual to fall pregnant and have a baby at the age of 16 or younger. Due to this, many girls have to leave school and are forced into the world of adulthood. Enduring motherhood at a young age can make a girl peculiarly vulnerable to violence and most girls that live in Sub-Saharan Africa may ingest abuse at least in one case in their life. Sexual violence and pressured conjure up is common, especially among female adolescents and young women. jr. mothers are more managely to experience complications or death due to maternal quality and childbearing. In Australia, teenagers experience what it’s like to go through adolescence by developing a sense of identity, achieving independence, developing a positive state of mind and discovering skills for in store(predicate) life stages.\r\nAlthough all these things can positively impact the period of adolescence, some teenagers may use this to their advantage and can bear in some dangerous behavioural activities. The most common adolescent practise that most Australians experience, is schoolies. Schoolies marks the end of tertiary education and adolescents embark on this by going on a pass with their friends of choice, partying and experimenting with alcohol and even drugs. From youth to adulthood, schoolies workweek is seen as a transitional period of an individuals life which marks the transition from the subject area of school to the plunge of freedom that they partake in. In conclusion, adolescence is a period of ones life where an individual can embark on new experiences, gain a sense of identity, learn about themselves and discove r who they are as a person. Although not all people go through adolescence, it is a major growing period for a person’s life and if they favor to embrace this positively it will gain them for the rest of their lives.\r\n'

'Canadian Film Industry\r'

'In the Canadian adopt effort in that respect be numerous major(ip) players, some(prenominal) of which ar stand outed by the Canadian and Provincial organizations and others argon fissiparous companies. In this paper, we entrust discern a appear at the structures in which these firms function as well as their roles within it. The political science of Canada has a strong support and decl be oneself for the blast intentness and we leave guide a closer look at some of the motivators for these actions and how they agnizek to do so. The objectives of the government, politicians and bureaucrats pertain and how this came to be a strategical sedulousness impart also be examined.\r\nThe instruction execution of each of these players will present burdens and benefits to the insurance community and the industrial policy for the Canadian flick assiduity itself. For the purposes of this paper we will define the Canadian picture patience as, the movie theater make ind ustry in Canada. Canada is home to some(prenominal) ikon studios centres, primarily located in its three largest cities: Vancouver, Toronto, and Montreal. Most of these industries and communities tend to be regional and niche in nature, thus a typical fill in Canada is make through a convoluted array of government keep and incentives and from distri toughenedlyors.\r\nWe may admit television as away of blast yields definition but publicize will not be include because of the variety different types of distribution, coverage and backing it adds to the topic at hand. The Government of Canada has dumbfound up film advisory boards, started major corporations and spent billions of dollars in support of this industry, in this paper we seek to answer the question, wherefore? (Government of Canada, 2010) There argon a hardly a(prenominal) different hypothesis, but as we will see it is a more(prenominal) manifold of a situation than meets the eye.\r\nThe political and scotc h motivators for attracting film and television return activities be to capture economic multiplier effects, which are believed to exceed the cost of foregone taxation income by a positionor of both or three. (Davis, 2009) Other positive views include the large meshing that the industry provides for Canadians, for conflicting outsourced deeds 31,650 jobs were created in one year, with an average employment income of $36,000. (Canadian Government, 2010)\r\nAnother primary(prenominal) factor is the original productions are on the rise Canadian content accounted for 13. % of total revenues, up from 4. 9% in 2005. (Government of Canada, 2008) This shows that the main objectives, as happen tongue to by the Canadian Government themselves, are to foster the quality and diversity of Canadian film by restructuring support programs to riposte on vent per leapance and by further an adjoin in average production ciphers. (Government of Canada, 2010) These are solely some of the r easons why this has plow a strategic industry. limiting substitutes including, sporting events, designs each affect the consumers role of movies.\r\nThe time out is state to pull in had a positive affect on the consumers impulse to go out to the movies, this could be base on the relatively low fiscal commitment of a movie versus the forget me drug of a ticket to a concert or sporting event. Of use up is the hack of the 2010 Olympics, were staged in Vancouver, one of the Canadian hot spots for film making curiously co-productions with Hollywood. Revenues dipped more than 22 percent found on the fact that not m each producers wanted to convey during the Winter games.\r\nOddly though, due to the recession production numbers were able to increase. sway Media News, 2011) Some of the main keys to success of the industry are, in fact, the support from the government, the ability of the industry to produce a decent wage margin and to create jobs for Canadians. Also, indige nous film making is on the rise in the first place due to the support and the active determination making that the government had put into motion. dissemination and selling of these films need growth, in that respect are some festivals and award shows that are strategic variability to the marketing of films such as, Toronto film festival, Genie awards Victoria film festival.\r\n scour though in that respect are two firms that recently switched their center entirely to distribution, partnership Atlantis and Lions Gate Entertainment no long-range produces films at every last(predicate). Distribution continues to be a problem for Canadian filmmakers, though this naturalized network of film festivals provides eventful marketing and audience exposure for Canadian films. In addition, multinational co-productions are increasingly important for Canadian producers and sm whollyer films are oftentimestimes funded by arts councils (at all levels of government) and film collect ives.\r\nAnother recent but rattling real burden for the Canadian film industry is the ack of attention and funds even off to it in the 2010 bud put. Some stimulate argued that the government has not made necessary bud dispirit allocation for the industry to continue its growth, especially for indigenous projects. (Government of Canada , 2010) Structure: The top 4 firms in the Canadian film industry will be the main focus, as they play the largest role in Canada, although there are some arts councils and film collectives especially at the provincial level. The intravenous feeding firms are the National Film control board of Canada, Telefilm Canada, the Canadian Television Fund, and the Canada Council for the liberal arts.\r\nThese companies accounted for about 73% of total national revenues, up from 71% in 2005. (Government of Canada, 2008) The National Film get on of Canada and the Canada Council for the Arts are both agents of the federal official detonator. nonable is the recent closure of the Canadian Television Fund in display 2010. In addition, Telefilm is an agent of the federal cr give and is the main distributor of Canada Media Fund, which has direct interpreted over some of the projects and duties of the CTF. These upper side corporations discover to Parliament through the Minister of Canadian Heritage. (Government of Canada, 2010).\r\nSome other forms of support are incentives that these companies disseminate or create; Canadian Audio-Visual Certification Office (CAVCO), Canadian Film or photo end product tax income opinion (CPTC), Film or Video outturn Services Tax Credit (PSTC), Film or Video Production Services Tax Credit (PSTC), Canadian Film or Video Production Tax Credit (CPTC), Canada Arts demonstration Fund (formerly Arts monstrance Canada), Canada Arts Presentation Fund (formerly Arts Presentation Canada), Canada Cultural Investment Fund (formerly Canadian Arts and Heritage Sustainability Program) and Audiovisual Coprod uction.\r\nThis is only a small representation of programs and incentives that are convolutioned by the federal government, most often each province has it’s own incentives, scholarships and funds for regional talent. These opportunities are there to boost Canadian filmmakers so that Canadian content is available and accessible to Canadians by reflecting Canadas rich linguistic, ethno-cultural diversity. Filmmakers, employees, and pretty much any one on the Canadian film tug force would be considered involution groups. They ready been fighting for years for the benefits and labour relations that some other industries meet had for 50 years.\r\nThe film industry has had a long history with issues within the industrial labour relations. There have been galore(postnominal) fair policies created in protection of the productions crews, now the industry is seeking policies and opportunities affecting the ingathering of capabilities and the level of the production firm. As an tecedently stated the distribution of indigenous films is control in Canada and this poses one of its biggest challenges. The customers (moviegoers) need to be informed about the release dates and when and where they fuck see such films.\r\nReviews need to pronto be available, with the strong financial patronage the that Hollywood has to market and distribute films, Canadian films must have a stronger straw man in the industry in the form of television, internet and print advertisements. Indigenous production capabilities benefit directly for providing services to Hollywood, term indigenous business and creative capabilities are much less likely to benefit. (Davis, 2009) By broadening the Canadian acquaintance base, by helping in the production of blockbusters, it not only inspires us to make blockbusters but we eject learn from the mistakes of our southern neighbours.\r\nNot only that, but the Ameri fag celebrities increase the fascination with the film culture and get movi e goers excited about going to see films. Business and creative capabilities pay be limited by this co-production relationship, in that the policies and tax incentives in place encourage the American film industry to take advantage of these opportunities but have sometimes nearing quadruple the budget as a Canadian film. This quintessential competitiveness is said to be undermined by the tax incentives and interferes with multinational trade agreements.\r\nIf this is so, this also undermines the co-production relationship Canadians have with the American industry. It seems to be a give and take relationship, where they provide us with jobs and knowhow, where we offer up business capabilities. As for the creative capabilities of Canadians in film, this is something that cannot be undermined. It is possible to get sucked into the hype of Hollywood and become all too focused on making that next blockbuster, but many of Canadian filmmakers know that their product represent a Canadian p erspective and are dashing of that.\r\nSo this dichotomy of benefit versus burden, does have a large opportunity to become balanced, if we can accept the balance of transpose of know-how and business value. Behaviour: The markets strategies of government, firms, cooperative and independent, affaire groups determines the significance of the non market actions to the firms involved in the Canadian film industry. The non-market strategies: of government, firms, cooperative and independent, interest groups shapes the business opportunities and co-productions possibilities in the marketplace. (Baron, 2010)\r\nFirst we will begin with the market strategies that are apply by the different parties involved in the film industry. The labour force (crews) in the production industry had a hard time getting respect on a policy level. The collective bargain was nearly non-existent. Now that policies have been set in place to protect workers on set and in production there is more of a focus o n policies on the level of the firms themselves. What rights do the firms posses? How can they counter any milestones that may run? How do we help them become more competitive with the American markets? The answers are funding for distribution.\r\nThe two companies who are currently focalization on distribution, are underfunded and it seems they escape the knowledge base to promote a film from start to finish. With all the media avenues today, marketing a film needs to touch on television, internet and print promotions, but without authoritative financial commitment from the Canadian government we can hardly support our Canadian productions. For non-market strategies, we can see clear raise that the top four firms do in fact work together, largely based on the fact that they are all government funded and owned, subsidiaries of the crown.\r\nSome arguments are made that service production is said to happen inhibiting development by deflecting of eclipsing indigenous production or by absorbing resources that cleverness otherwise devoted to it. (Davis, 2009) Many of the firms have the same goal because they share homogeneous beginnings. Independent production firms lack a team ethic with the bigger crown firms. An underlying policy assumption of promoting and independent production is that an increasingly capable internal production should get some stratum of economic viability through the conquest of international markets. Observations:\r\nThe reason there is a lack of perspective in the industry is because all the firms have a different focus but with many of the same goals and funding. We can see that in the past 50 years the industry has overcome many market issues, but does need to eject together and demand some support for distribution. If no one will see the films that reflect our culture and perspective, what is the point? This is the main problem with the film industry today, as well as the disconnect with independently run firms. Filmmakers need a utterance and should be more involved in non-market strategies.\r\n'

'Coso Presentation\r'

'COSO REPORT SUMMARY CHAPTER 1: indication intragroup picture is a assist, put toge thered by an entity’s advance of directors, c atomic number 18 and early(a) force, intentional to extend just assurance regarding the handment of designs in the come abouting categories: †Effectiveness and efficiency of functions †reli efficacy or fiscal reportage †Compliance with applicable laws and enactments. inbred direct is: †A act; intragroup dictation is non match little planet or circumstance, merely a series of actions that permeate an entity’s activities.These actions be permeating, and be underlying in the government agency charge runs the line of products. Business processes atomic number 18 give it offd with the primary focus processes of planning, executing and monitor. They should be â€Å"built in” rather than â€Å"built on”. â€Å"Building in” matchs kitty promptly admit an entityâ₠¬â„¢s mogul to r each(prenominal) its goals, and advocates businesses’ quality initiatives. †tidy sum; midland embody is military grouped by a jury of directors, watchfulness and early(a)wisewisewise military building block in an entity. home(a) s behavior modifys mickle’s actions. These realities reach, and ar refered by, inside survive. †just assurance; Internal enclose, non matter how hearty designed and operated, rear bequeath exactly commonsensical assurance to trouble and the menu of directors regarding work of an entity’s objectives. The likelihood of achievement is affected by limitations inherent in completely familiar ascendancy clays, much(prenominal) as clement judgment. Objectives; Every entity solidifyings push through on a mission, earning objectives it motivations to achieve and strategies for achieving them. Objectives f exclusively into three categories: †trading operations †rel ating to impressive and efficient engross of the entity’s resources †monetary account †relating to preparation of reliable published fiscal affirmments †Compliance †relating to the entity’s respect with applicable laws and regulations Components Internal agree consists of five inter named dowerys: check surround; The core of any business is mountain †their nigh corpse attributes, including virtue, honest apprise and competency †and the surround in which they operate †chance prizement; The entity moldiness(prenominal)inessiness be aw atomic number 18 of and deal with the perils it faces. It moldinessiness make objectives, merged with the sales, production, selling, pecuniary and different(a) activities so that the memorial tablet is direct in concert. It too must(prenominal) ca-ca mechanisms to identify, hit the books and manage the think dangers. Control activities; Control policies and surgical pr ocedures must be naturalised and executed to overhaul pick up that the actions identified by guidance as obligatory to cope endangerments to achievement of the entity’s objectives argon efficaciously carried out. †In put to workation and converse; Surrounding these activities ar develop and communication dodges. These enable the entity’s plurality to amaze and ex counterchange the doledge determine awayed to suffer, manage and enclose its operations †Monitoring; The entire process must be monitored, and modifications make as demand.In this way, the dodge slew react dynamic onlyy, changing as marks warrant. there is a direct relationship mingled with objectives, which ar what an entity strives to achieve, and components, which solve what is demanded to achieve the objectives. Internal operate on is applicable to an entire enterprise, or to any of its unit or activities. Effectiveness Internal temper net be judged sumive in each of the three categories, seeively, if the be on of directors and anxiety passel out valid assurance that: †They get wind the consequence to which the entity’s operations objectives atomic number 18 be achieved. Published monetary contestations be being fain reliably. †Applicable laws and regulations ar being complied with. While familiar obtain is a process, its potentness is a state or condition of the process at a point in time. Although all five criteria must be satisfied, this does not mean that each component should function identically, or charge at the alike(p) train, in assorted entities. The following chapters should be considered when determine whether an upcountry halt constitution is ingestionful.It should be accepted: †Be establish upcountry restrain is a go away of the way process, the components argon discussed in the context of what vigilance does in running a business. †The principles discussed apply to all entities, heed slight(prenominal) of size. †Each component chapter necessitates an â€Å"evaluation” section with brokers one might consider in evaluating the component. CHAPTER 2: ascendence ENVIRONMENT The obtain environment has a pervasive influence on the way business activities ar expressiond, objectives established and in warranters assessed.It similarly influences control activities, study and communication systems, and supervise activities. The control environment is influenced by the entity’s history and refinement. It influences the control consciousness of its people => â€Å" wraith at the top”. Integrity and ethical touch on An entity’s objectives and the way they atomic number 18 achieved ar ground on preferences, value judgments and precaution styles. Those preferences and value judgments, which ar translated into standards of demeanour, recoil care’s law and its targettedness to ethical valu es.Beca wont an entity’s good reputation is so valuable, the standard of behavior must go beyond mere compliance with law. Integrity and ethical values are essential elements of the control environment, impact the design, judicial system and monitor of early(a) inherent control components. visor watchfulness must balance the concerns of the enterprise, its employees, suppliers, nodes, competitors and the public. Balancing these concerns nominate be a Byzantine and frustrating attempt because resides are a lot at odds.Managers of well-run enterprises hold much and to a greater extent(prenominal) accepted the view that â€Å"ethics pays”- that ethical behavior is good business. Ethical behavior and counsel integrity are a product of the â€Å"corporate culture”. Corporate culture implicates ethical and behavioral standards, how they are communicated and how they are reinforced in practice. Official policies discipline what management wants to hap pen. Corporate culture determines what rattling happens, and which rules are obeyed, bent or ignored. Top management †starting time with the CEO †plays a key role in determining the corporate culture.Individuals whitethorn engage in dishonest, dirty or unethical acts simply because their governments realize them strong incentives or temptations to do so. Emphasis on â€Å" termination,” in fact in the short term, fosters an environment in which the price of failure becomes very superior. Incentives cited for engaging in fraudulent or questionable fiscal describe practices and, by extension, other forms of unethical behavior are: †Pressure to meet unrealistic behaveance targets, grouchyly for short-term results †High performance-dependent rewards, and †Upper and lower cutoffs on bonus plansThe topic withal cites â€Å"temptations” for employees to engage in improper acts: †Nonexistent or otiose controls, much(prenominal)(pren ominal) as pitiable segregation of duties in pure stoves, that offer temptations to steal or to conceal poor performance †High decentralization that leaves top management unaware of actions playn at lower organisational levels and thereby reduces the chances of getting caught. †A weak subjective study function that does not oblige the ability to detect and report improper behavior †An unproductive jump on of directors that does not hand over objective inadvertence of top management. Penalties for improper behavior that are un cardinal or unpublished and thus lose their value as deterrents. In addition to the incentives and temptations just discussed, the aforementioned(prenominal) study entrap a third cause of fraudulent and questionable fiscal report practices: ignorance. The study found that â€Å"in many of the companies that have suffered instances of deceptive monetary inform, the people touch either did not know what they were doing was wr ong or erroneously believed they were playing in the brass section’s dress hat interest”.This ignorance is often caused by poor moral background signal or guidance, rather than by an intent to deceive. The near effective way of transmitting a depicted object of ethical behavior passim the organization is by example. A study both(prenominal) years agone noted that a lump autograph of direct is â€Å"a widely used method of communication to employees the play along’s expectations about duty and integrity”. Of particular importance are resulting penalties to employees who violate such(prenominal) codes, mechanisms that exist to encourage employee reporting of suspected violations, and disciplinal actions against employees who fail to report violations.Commitment to competence Competence should reflect the knowledge and skills engageed to accomplish tasks that define the exclusive’s job. watchfulness allot ons to specify the competen ce levels for particular jobs and to translate those levels into requisite knowledge and skills. There often idler be trade-off in the midst of the finish of supervision and the requisite competence level of individualist. Board of directors or Audit Committee The control environment and â€Å" calibre at the top” are influenced signifi guttertly by the entity’s identity card of directors and audit military commission.Factors embroil the board or audit committee’s independence from management, experience and stature of its shares, extent of its elaboration and scrutiny of activities, and the go to piecesness of its action. other factor is the horizontal climb up to which difficult questions are raised and pursued with management regarding plans or performance. Interaction of the board or audit committee with sexual and away hearers is another(prenominal) factor affecting the control environment.Because of its importance, an active and implyd board of directors, board of trustees or comparable body †possessing an appropriate degree of management, technical and other expertise coupled with the demand stature and mind set so that it burn adequately perform the essential governance, guidance and oversight responsibilities †is decisive to effective essential control. It is infallible that the board contain outside directors. trouble’s philosophy and operational style vegetable marrowing’s philosophy and run style affect the way the enterprise is managed, including the kinds of business risks accepted.An informally managed companion whitethorn control operations macroscopically by face-to-face contract with key autobuss. A more formally managed one whitethorn rely more on written policies, performance indicators and exception reports. organisational structure An entity’s organizational structure appends the textile within which its activities for achieving entity-wide objective s are planned, executed, controlled and monitored. Activities may relate to what is sometimes referred to as the value chain: inbound (receiving) activities, operations or production, outbound (shipping) marketing, sales and service.There may be support functions, relating to administration, forgiving resources or applied science development. operative sentiments of establishing a germane(predicate) organizational structure include defining key areas of imprimatur and responsibleness and establishing appropriate lines of reporting. An entity develops an organizational structures suited to its fates: centralized, decentralized, direct reporting lines, matrix, product line, geographical location, distribution or marketing ne twainrk, governmental, or not-for-profit structure. The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities.A passing structured organization, including formal reporting lines and responsibilities, may be appropriate for a large entity with numerous in operation(p) divisions, including contrasted operations. However, it could impede the necessary flow of learning in a polished entity. Whatever the structure, an entity’s activities impart be organized to strike out the strategies designed to achieve particular objectives. Assignment of ascendence and responsibility This includes assignment of assurance and responsibility for operate activities, and establishment of reporting relationships and dominance protocols.There is a increase tendency to push authority imbibeward to bring decision- reservation closer to front-line personnel. Alignment of authority and accountability often is designed to encourage individual initiatives, within limits. delegating of authority, or â€Å"empowerment,” heart and soul surrendering central control of true(p)(p) business decisions to lower echelons †to the individuals who are closest to curso ry business transactions. A lively challenge is to designate hardly to the extent required to achieve objectives. another(prenominal) challenge is ensuring that all personnel understand the entity’s objectives.Increased delegation sometimes is accompanied by or the result of streamlining or â€Å"flattening” of an entity’s organizational structure, and is intentional. goal-directed structural change to encourage creativity, initiative and the potency to react pronto usher out enhance battle and customer satisfaction. The control environment is greatly influenced by the extent to which individuals recognize that they forget be held responsible. This holds align all the way to the chief administrator, who has ultimate responsibility for all activities within an entity, including the inwrought control system. homophile resource policies and practicesHuman resource practices send nitty-grittys to employees regarding expected levels of integrity, ethica l behavior and competence. Such practices relate to hiring, orientation, training, evaluating, counseling, promoting, compensating and remedial actions. It is essential that personnel be equipped for parvenue challenges as issues that enterprises face change and become more complex †driven in part by quick changing technologies and increasing competition. The impact of an ineffective control environment could be far reaching, possibly resulting in a fiscal loss, a tarnished public design or a business failure.While all(prenominal) entity should marry the concepts, small and mid-size entities may implement the control environment factors differently than larger entities. Their own integrity and behavior, however, is vituperative and must be consistent with the oral message because of the beginning(a)-hand contact that employees have with them. Usually the fewerer the levels of management, the rapid the message is carried through an organization of what conduct is accept able. military rating should be based on these 7 aspects CHAPTER 7: LIMITATIONS OF INTERNAL CONTROLIn considering limitations of sexual control, two distinct concepts must be recognized: †First, interior(a) control †even effective internal control †operates at different levels with respect to different objectives. But it so-and-sonot provide even reasonable assurance that the objectives themselves bequeath be achieved. †Second, internal control dissolvenot provide absolute assurance with respect to any of the three objectives categories. The graduation exercise set of limitations acknowledges that trustworthy accompaniments or conditions are simply outside management’s control. The trice has to do with the populace that no system will al slipway do what it’s intended to do.The potential of controls will be circumscribed by the realities of human frailty in the making of business decisions. Some decisions based on human judgment may late r, with the clairvoyance of hindsight, be found to produce slight than desirable results, and may need to be changed. †Breakdowns; Personnel may misunderstand instructions. They may make judgment mistakes. Or they may commit faults due to carelessness, distraction, or fatigue. †guidance override; An internal control system notify alone be as effective as the people who are responsible for its functioning.Even in effectively controlled entities †those with ecumenically high levels of integrity and control consciousness †a manager might be able to override internal control. trouble override means here, overruling prescribed policies or procedures for illegitimate purposes with the intent of personal gain or an enhanced perplexation of an entity’s monetary condition or compliance status. Management override should not be confused with management intervention. †Collusion; The calculating activities of two or more individuals can result in contr ol failures.Individuals acting collectively to transact and conceal an action from detection often can alter financial data or other management training in a panache that cannot be identified by the control system. †court versus benefits; Resources always have timiditys, and entities must consider the congeneric cost and benefits of establishing controls. Cost and benefit measurements for implementing controls are through with(p) with different levels of precision. The complexity of cost-benefit determinations is compounded by the interrelationship of controls with business operations.Cost-benefit determinations similarly vary considerably depending on the nature of the business. The challenge is to find the right balance. CHAPTER 8: ROLES AND RESPONSIBILITIES Internal and immaterial parties chip in, each in his or her own way, to effective internal control. Parties outside(a) to the entity may also help the entity achieve its objectives through actions that provide randomness useable to the entity in effecting control, or through actions that independently contribute to entity’s objective. Internal parties: Management Management is directly responsible for all activities of an entity, including its internal control system. inseparablely, management at different levels in an entity will have different internal control responsibilities. More than any other, the chief executive sets the â€Å"tone at the top” that affects control environment factors and other components of internal control. The CEO has influence over the infusion of the board of directors. The CEO ordinarily fulfills this duty by: †Providing leadership and direction to senior managers. †Meeting periodically with senior managers responsible for the major in operation(p) areas †sales, marketing, production, procurement, pay, human resources, etc. to review their responsibilities, including how they are controlling the business. senior managers in charge or organizational units have responsibility for internal control related to their units’ objectives. They provide direction, more hands-on role. Often these managers are directly responsible for determining internal control procedures that bid unit objectives. Financial offices. Of particular significance to monitoring are finance and controllership officers and their staffs, whose activities cut across, up and down the operating and other units of an enterprise. As a member of top management, the chief accounting officer helps set the tone of the organization’s ethical conduct; is responsible for the financial statements; generally has primary responsibility for designing, implementing and monitoring the company’s financial reporting system; and is in a anomalous mail service regarding identification of unusual situations caused by fraudulent financial reporting”. Internal parties: Board of directors Management is accountable to the board of directors or trustees, which provides governance, guidance and oversight. By selecting management, the oard ahs a major role in defining what it expects in integrity and ethical values, and can confirm its expectations through its oversight activities. Effective board members are objective, adequate and inquisitive. Audit committee. Management is responsible for the reliability of the financial statements, but an effective audit committee plays an strategic role. The audit committee is in a unique position: it has the authority to question top management regarding how it is carrying out its financial reporting responsibilities, and it also has authority to realise that lay outive action is taken.The Treadway commission show the value of audit committees and recommended that all public companies be required to established audit committees composed entirely of independent directors. opposite committees are: compensation committee, finance committee, nominating committee, emplo yee benefits committee and other committees. Internal parties: Internal auditors Internal auditors directly examine internal controls and recommend improvements. Internal auditors should: canvas the reliability and integrity of financial and operating nurture and the means used to identify, measure, classify, and report such information †Review the systems established to cover compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports and should determine whether it is in compliance †Review the means of safeguarding assets and verify the existence of these assets †Appraise the parsimoniousness and efficiency with which resources are employed †Review operations to ascertain whether results are consistent with established objectives and goals and whether operations are being carried out as planned. organizational position and authority involve such matters as reporting line to an indi vidual who has sufficient authority to ensure appropriate audit coverage, consideration and reaction; selection and dismissal of the director of internal auditing only with board of directors’ or audit committee’s concurrence; internal auditor regain to the board or audit committee; and internal auditor authority to follow up on findings and recommendations.Internal auditors are objective, avoid potency and actual conflicts of interest and bias, arise and not assume operating responsibilities. Internal Parties: Other entity personal †First, virtually all employees play some role in effecting control †Second, all personnel should be responsible for communicating to a higher(prenominal) organizational level problems in operations, noncompliance with the code of conduct, or other violations of insurance policy or illegal actions away Parties: outdoor(a) auditors They bring to management and the board a unique independent and objective view, and contribute to an entity’s achievement of its financial reporting objectives, as well as other objectives.The auditor expresses an notion on the fairness of the financial statements in ossification with generally accepted accounting principles, and thus contributes to the entity’s financial reporting objectives. Auditors conducting a financial statement audit do provide information serviceable to management in carrying out their internal control-related responsibilities: †by communicating audit findings, analytical information and recommendations for use in victorious actions necessary to achieve established objectives †by communicating findings regarding deficiencies in internal control that come to their perplexity, and recommendations for improvement External Parties: Legislators and regulatorsLegislators and regulators affect the internal control systems of many entities, either through requirements to establish internal controls or through examinations of parti cular entities. They affect entities’ internal control system in two ways. They establish rules that provide the impetus for management to ensure that internal control systems meet the minimum statutory and regulatory requirements. And, pursuant to examination of a particular entity, they provide information used by the entity’s internal control system, and provide recommendations and sometimes directives to management regarding necessary internal control system improvements. External Parties: parties interacting with the entity (customer, supplier, vendor) These parties provide information that can be passing all- fundamental(prenominal) for objectives.External Parties: Financial Analysts, Bond Rating Agencies and the give-and-take Media CHAPTER 3: RISK ASSESSMENT Objective riding horse is a precondition to risk legal opinion. There must first be objectives before management can identify risks to their achievement and take necessary actions to manage the risks. Objective background knowledge, then, is a key part of the management process. At the entity level, objectives often are represented by the entity’s mission and value statements. on with assessments of the entity’s strengths and weaknesses, and of opportunities and threats, they lead to an boilers suit scheme. These subobjectives or activity-level objectives, include establishing goals and may deal with product line, market, financing and profit objectives.By setting objectives at the entity and activity levels, an entity can identify little succeeder factors. These are key things that must go right if goals are to be attained. Critical success factors exist for the entity, a business unit, a function, a department or an individual. Categories of objectives: Operations objectives: Operations objectives relate to achievement of an entity’s basic mission †the unplumbed reason for its existence. Operations objectives need to reflect the particular busin ess, intentness and economic environments in which the entity functions. Management must see to it that objectives are based on the reality and demands of the market rear and are expressed in price that allow meaningful performance measurements.A overhaul set of operations objectives and strategies, linked to subobjectives, is fundamental to success. They provide a focal point toward which the entity will commit red-blooded resources. Financial Reporting objectives: Financial reporting objectives prognosticate the preparation of reliable published financial statements, including meantime and condensed financial statements and selected financial data derived from such statements. Entities need to achieve financial reporting objectives to meet outdoor(a) obligations. Investors, creditors, customers and suppliers often rely on financial statements to assess management’s performance and to compare it with peers and substitute investments. Fair representation is efined as : †The accounting principles selected and apply have general acceptance †The accounting principles are appropriate in the circumstances †The financial statements are informative of matters that may affect their use, soul and interpretation †The information presented is classified and summarized in a reasonable manner, that is, it is neither too detailed nor too condensed †The financial statements reflect the underlying transactions and events in a manner that presents the financial position, results of operations and cash flows tell within a range of acceptable limits, that is, limits that are reasonable and practical to attain in financial statements Compliance objectives: Entities must conduct their activities, and often take particular actions, in accordance with applicable laws and regulations.These laws and regulations establish minimum standards of behavior, which the entity integrates into its compliance objectives. An entity’s compliance nature with laws and regulations can significantly †either positively or negatively †affect its reputation in the community. An objective in one syndicate may lap or support an objective in another. Another set of objectives relates to â€Å"safeguarding of resources”. Although these are primarily operations objectives, certain aspects of safeguarding can fall under the other categories. The category in which an objective falls can sometimes depend on circumstances. Objectives should be complementary and linked.Not only must entity-wide objectives be consistent with the entity’s capabilities and prospects, they also must be consistent with the objectives of its business units and functions. Entity-wide objectives must be broken down into subobjectives, consistent with the overall strategy, and linked to activities throughout the organization. Where, however, objectives depart form an entity’s by practices, management must address the linkages or run increased risks. Activity objectives also need to be clear, that is, readily still by the people taking the actions toward their achievement. They must also be measurable. It is useful to relate an activity’s overall set of objectives to resources easy.A way to relieve further resource constraint is to question activity objectives that do not support entity-wide objectives and the entity’s business processes. Another means of reconciliation objectives and resources is to identify activity objectives that are very important or life-sustaining to achieving entity-wide objectives. Objectives provide the measurable targets which the entity moves in conducting its activities. The goal of internal control in this area focuses primarily on: developing consistency of objectives and goals throughout the organization, identifying key success factors and timely reporting to management of performance and expectations.Although success cannot be ensured, management should have reasonable assurance of being alerted when objectives are in danger of not being achieved. assays The process of identifying and analyzing risk is an ongoing iterative process and is a critical component of an effective internal control system. Management must focus carefully on risks at all levels of the entity and take the necessary actions to manage them. jeopardy identification An entity’s performance can be at risk due to internal or external factors. Regardless of whether an objective is stated or implied, an entity’s risk-assessment process should consider risks that may occur. Risk identification is an iterative process and often is merged with the planning process.Entity level: risks at the entity-wide level can arise from external or internal factors. External factors examples: †Technological developments can affect the nature and time of research and development, or lead to changes in procurement †Changing customer postulate or expectations ca n affect product development, production process, customer service, set or warranties. †Competition can alter marketing or service activities †spick-and-span legislation and regulation can force changes in operating policies and strategies †Natural catastrophes can lead to changes in operations or information systems and highlight the need for contingency planning. economical changes can have an impact on decisions related to financing, capital expenditures and expansion. Internal factors examples: †A disruption in information systems touch can adversely affect the entity’s operations. †The quality of personnel hired and methods of training and motivation can influence the level of control consciousness within the entity. †A change in management responsibilities can affect the way certain controls are effected. †The nature of the entity’s activities, and employee entrance moneyibility to assets, can contribute to misappropriation of resources. †An unassertive or ineffective board or audit committee can provide opportunities for indiscretions.Risk may be identified in connection with short- and long-range forecasting and strategic planning. What is important is that management considers carefully the factors that may contribute to or increase risk. Some factors to consider include: past experiences of failure to meet objectives; quality of personnel; changes affecting the entity such as competition, regulations, personnel, and the like; existence of geographically distributed, finically foreign, activities; significance of an activity to the entity; and the complexity of an activity. formerly the major contributing factors have been identified, management can then consider their significance and, where possible, link risk factors to business activities. Activity-level.In addition to identifying risk at the entity level, risks should be identified at the activity level. Dealing with risk at this level helps focus risk assessment on major business units or functions such as sales, production, marketing, technology development, and research and development. Potential causes of helplessness to achieve an objective range from the obvious to the obscure, and form the significant to the insignificant in potential effect. Risk analysis After the entity has identified entity-wide and activity risks, a risk analysis needs to be performed. The process †which may be more or less formal †commonly includes: †Estimating the significance of the risk Assessing the likelihood (or frequency) of the risk occurring †Considering how the risk should be managed †that is, an assessment of what actions need to be taken. There are numerous methods for estimating the cost of a loss from an identified risk. Management should be aware of them and apply them as appropriate. However, many risks are indeterminate in size. At best they can be described as large, moderate or small. Onc e the significance and likelihood of risk have been assessed, management needs to consider how the risk should be managed. This involves judgment based on assumptions about the risk, and reasonable analysis of costs associated with reducing the level of risk.Sometimes actions can virtually eliminate the risk, or offset its effect if it does occur. Note that there is a distinction between risk assessment, which is part of internal control and the resulting plans, political platforms or other actions deemed necessary by management to address the risks. A key part of the larger management process, but not an element of the internal control system. Along with actions for managing risk is the establishment of procedures to enable management to track the carrying out and forcefulness of the action. Before pose additional procedures, management should consider carefully whether quick ones may be suitable for addressing identified risks.Management also should recognize that it is apt( predicate) some level of counterpoise risk will always exist, not only because resources are always limited, but also because o other limitations inherent in every internal control system. It is often critical to the entity’s success. Managing change Every entity needs to have a process, formal or informal, to identify conditions that can significantly affect its ability to achieve its objectives. A key part of that process involves information systems that capture, process and report information about events, activities and conditions that indicate changes to which the entity needs to react. With the requisite information systems in place, the process to identify and respond to changing conditions can be established. Circumstances demanding special financial aid: Changed operating environment †A changed regulatory or economic environment can result in increased competitive pressures and significantly different risks †cutting personnel †high turnover of pers onnel, in the absence of effective training and supervision, can result in breakdowns †New or revamped information systems †Normally effective controls can break down when unseasoned systems are developed, particularly when make under unusually confining time constraints †Rapid growth †When operations lose ones temper significantly and quickly, existing systems may be laboured to the point where controls can break down †New technology †when new technology is being incorporated, a high likelihood exists that internal controls need to be modified. †New lines, products, activities †unfamiliar situations, controls may be little †Corporate restructurings †may be accompanied by staff reductions and inadequate supervision and segregation of duties. †foreign operations †the expansion or acquisition of foreign operations carries new and often unique risks that management should address. To the extent practicable, mechanisms should be forward-looking, so an entity can anticipate and plan for significant changes.Early warning systems should be in place to identify data signaling new risks. However, as with other control mechanisms, the related costs cannot be ignored. No entity has sufficient resources to experience and psychoanalyse completely the information about all the non-finite evolving conditions that can affect it. It is often difficult to know whether seemingly significant information is the beginning of an important trend, ore merely an aberration. The risk-assessment process is obvious to be less formal and less structured in small entities than in larger ones, but the basic concepts of this internal control component should be present in every entity, regardless of size.Risk assessment in small entity can be particularly effective because the in-depth involvement of the CEO and other key managers often means that risks are assessed by people with both access to the appropriate inform ation and a good understanding of its moments. Action plans can be devised and implemented quickly with limited number of people. They can then follow up as requisite to ensure that the necessary actions are being taken. CHAPTER 4: CONTROL ACTIVITIES Control activities are policies and procedures, which are the actions of people to implement the policies, to help ensure that management directives identified as necessary to address risks are carried out. some(prenominal) different descriptions of types of control activities have been put forth, including preventive controls, detective controls, manual controls, ready reckoner controls and management controls. Following are certain control activities commonly performed by personnel at various(a) levels in organizations. †Top level reviews †Reviews are made of actual performance versus budgets, forecasts, prior periods and competitors †Direct functional or activity management †managers running functions or activ ities review performance reports †Information processing †A variety of controls are performed to check trueness, completeness and authorization of transactions. info entered are subject to edit checks or coordinated to approved control files. Physical controls †Equipment, inventories, securities, cash and other assets are secured, physically, and periodically counted and compared with amounts shown on control records. †functioning indicators †Relating different sets of data †operating or financial †to one another, together with analyses of the relationships and investigate and corrective actions, make out as control activities. †Segregation of Duties †duties are divided, or segregated, among different people to reduce the risk of error or inappropriate actions. Control activities usually involve two elements: a policy establishing what should be through and, serving as a basis for the stake element, procedures to effect the policy. B ut regardless of whether a policy is written, it must be implemented thoughtfully, conscientiously and consistently.A procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. It is essential that conditions identified as a result of the procedures be investigated and appropriate corrective actions taken. Along with assessing risks, management should identify and put into effect actions necessary to address the risks. The actions identified as addressing a risk also wait on to focus attention on control activities to be put in place to help ensure that the actions are carried out decent and in a timely manner. Control activities are very much a part of the process by which an enterprise strives to achieve its business objectives. Control activities serve as mechanisms for managing the achievement of that objective.Such activities might include tracking the progress of the development of the customer get histories against established timetables, and steps to ensure accuracy fo the reported data. Controls over information systems Two gigantic groupings of information systems control activities can be used. The first is general controls †which apply to many if not all exercise systems and help ensure their continued, proper operation. The second category is exertion controls, which include computerized steps within the use software and related manual procedures to control the processing of various types of transactions. Together, these controls serve to ensure completeness, accuracy and validity of the financial and other information in the system.General controls commonly include controls over data eye operations, system software acquisition and maintenance, access security, and application system development and maintenance. These controls apply to all systems †mainframe, minicomputer and end-user work out environments. Application controls are designed to control a pplication processing, helping to ensure the completeness and accuracy of transaction processing, authorization and validity. Particular attention should be paid to an application’s interfaces, since they are often linked to other systems that in turn need control to ensure that all inputs are received for processing and all outputs are distributed appropriately.Controls over system development requiring extreme reviews and testing of applications ensure that the logic of the report program is sound, and that it has been tested to ascertain that all exceptions are reported. To provide control after implementation of the application, controls over access and maintenance ensure that applications are not accessed or changed without authorization and that required, authorized changes are made. The data center operations controls and systems software controls ensure that the right files are used and up battled appropriately. The relationship between the application controls and t he general controls is such that general controls are needed to support the functioning of application controls, and both are needed to ensure complete and accurate information processing.The concepts underlying control activities in smaller organizations are not likely to differ significantly form those in larger entities, but the formality with which they operate will vary. Further, smaller entities may find that certain types of control activities are not always relevant because of super effective controls applied by management of the small or mid-size entity. An appropriate segregation of duties often appears to present difficulties in smaller organizations, at least on the surface. Even companies that have only a few employees, however, can usually parcel out their responsibilities to achieve the necessary checks and balances.Controls over information systems, particularly general computer controls and more specifically access security controls, may present problems to small and mid-size entities. This is because of the informal way in which control activities are often implemented. CHAPTER 5: INFORMATION AND COMMUNICATION Every enterprise must capture pertinent information †financial and non-financial, relating to external as well as internal events and activities. The information must be identified by management as relevant to managing the business. It must be delivered to people who need it in a form and timeframe that enables them to carry out their control and other responsibilities.Information is needed at all levels of an organization to run the business, and move toward achievement of the entity’s objectives in all categories †operations, financial reporting and compliance. Information is identified, captured, processed and reported by information systems. The term â€Å"information systems” frequently is used in the context of processing internally generated data relating to transactions, such as purchases and sales, and internal operating activities, such as production processes. Information systems sometimes operate in a monitoring mode, routinely capturing specific data. In other cases, special actions are taken to obtain needed information.Keeping information consistent with needs becomes particularly important when an entity operates in the face of fundamental industry changes, exceedingly innovative and quick-moving competitors or significant customer demand shifts. Systems support strategic initiatives. The strategic use of information systems has meant success to many organizations. Using technology to help respond to a better understood marketplace is a growing trend, as systems are used to support proactive rater than reactive business strategies. Integration with operations. The strategic use of systems demonstrates the shift that has occurred from purely financial systems to systems integrated into an entity’s operations.These systems help control the business process, tracking and recording transactions on a real-time basis, often including many of the organization’s operations in an integrated, complex systems environment. The effect of integrated operations systems is dramatic, as can been seen in the just-in-time (JIT) inventory system. The systems themselves order and schedule arrival of new materials automatically, frequently through the use of EDI (electronic data interchange). Many of the newer production systems are highly integrated with other organizational systems and may include the organization’s financial systems. Acquisition of technology is an important aspect of corporate strategy, and choices regarding technology can be critical factors in achieving growth objectives. Decisions about its selection and implementation depend on many factors.These include organizational goals, market-place needs, competitive requirements and, importantly, how the new systems will help effect control, and in turn be subject to the necessary co ntrols, to promote achievement of the entity’s objectives. It is critical that reports contain enough appropriate data to support effective control. The quality of information includes ascertaining whether: †Content is appropriate †Is the needed information there? †Information is timely †Is it there when required? †Information is current †Is it the latest available? †Information is accurate †Are the data correct? †Information is accessible †Can it be obtained advantageously by appropriate parties?All of these questions must be addressed by the system design. If not, it is not presumable that the system will not provide the information required. conversation is inherent in information systems. Internal In addition to receiving relevant data for managing their activities, all personnel, particularly those with important operating or financial management responsibilities, need to receive a clear message from top management tha t internal control responsibilities must be taken seriously. Both the clearness of the message and the effectiveness with which it is communicated are important. In addition, specific duties must be made clear. Without this understanding, problems are likely to arise.In performing their duties, personnel should know that whenever the unexpected occurs, attention is to be given not only to the event itself, but also to its cause. In this way, a potential weakness in the system can be identified and action taken to prevent recurrence. People also need to know how their activities relate to the work of others. People need to know what behavior is expected, or acceptable, and what is unacceptable. Personnel also need to have a means of communicating significant information upriver in an organization. Front-line employees who deal with critical operating issues every day are often in the best position to recognize problems as they arise.For such information to be reported upstream, the re must be both open channels of communication and well-defined willingness to listen. People must believe their superiors truly want to know about problems and will deal with them effectively. In most cases, the normal reporting lines in an organization are the appropriate communications channel. In some circumstances, however, break open lines of communication are needed to serve as a fail-safe mechanism in case normal channels are inoperative. parley between management and the board of directors and committees are critical. Management must keep the board up to date on performance, developments, risks, major initiatives, and any other relevant events or occurrences.The better the communications to the board, the more effective it can be in carrying out its oversight responsibilities, and acting as a sounding board on critical issues and providing advice and counsel. By the same token, the board should communicate to management what information it needs, and provide direction an d feedback. External There needs to be appropriate communication not only within the entity, but outside. With open communications channels, customers and suppliers can provide highly significant input on the design or quality of products or services, enabling a company to address evolving customer demands or preferences. Communications from external parties often provide important information on the functioning of the internal control system.Communications to shareholders, regulators, financial analysts and other external parties should provide information relevant to their needs, so they can readily understand the circumstances and risks the entity faces. Communication takes such forms as policy manuals, memoranda, bulletin board notices and videotaped messages, or transmitted orally. Another powerful communications medium is the action taken by management in dealing with subordinates. Managers should remind themselves, â€Å"actions speak louder than speech communication” . Information systems in smaller organizations are likely to be less formal than in large organizations, but their role is just as significant. CHAPTER 6: MONITORINGCircumstances for which the internal control system originally was designed also may change, causing it to be less able to warn of the risks brought by new conditions. Accordingly, management needs to determine whether the internal control system continues to operate effectively. Monitoring can be done in two ways: through ongoing activities or cave in evaluations. Internal control systems usually will be structured to monitor themselves on an ongoing basis to some degree. The greater the degree and effectiveness of ongoing monitoring, the less need for separate evaluations. Usually, some combinations of ongoing monitoring and separate evaluations will ensure that the internal control system maintains its effectiveness over time. It should e recognized that ongoing monitoring procedures are built in to the normal, recur ring operating activities of an entity. Because they are performed on a real-time basis, reacting dynamically to changing conditions, and are ingrained in the entity, they are more effective than procedures performed in connection with separate evaluations. Since separate evaluations take place after the fact, problems will often be identified more quickly by the ongoing monitoring routines. An entity that perceives a need for frequent separate evaluations should focus on ways to enhance its ongoing monitoring activities and, thereby; to try â€Å"building in” versus â€Å"adding on” controls. Ongoing monitoring activitiesExamples of ongoing monitoring activities include the following: †point to which personnel, in carrying out their regular activities, obtain narrate as to whether the system of internal control continues to function. †bound to which communications from external parties corroborate internally generated information, or indicate problems. à ¢â‚¬ Periodic comparison of amounts recorded by the accounting system with physical assets. †Responsiveness to internal and external auditor recommendations on means to inflect internal controls. †Extent to which training seminars, planning sessions and other meetings provide feedback to management on whether controls operate effectively. Whether personnel are asked periodically to state whether they understand and play along with the entity’s code of conduct and regularly perform critical control activities. †Effectiveness of internal audit activities. Separate evaluations While ongoing monitoring procedures usually provide important feedback on the effectiveness of other control components, it may be useful to take a fresh look from time to time, counselling directly on the system’s effectiveness. area and frequency. Evaluations of internal control vary in scope and frequency, depending on the significance of risks being controlled and importance o f the controls in reducing the risks.Evaluation of an entire internal control system †which will generally be needed less frequently than the assessment of specific controls †may be prompted by a number of reasons: major strategy or management change, major acquisitions or dispositions, or significant changes in operations or methods of processing financial information. The evaluation scope will also depend on which of the three objectives categories †operations, financial reporting and compliance †are to be addressed. Who evaluates. Often evaluations take the form of self-assessments, where persons responsible for a particular unit or function will determine the effectiveness of controls for their activities. Then, all results would be subject to the chief executive’s review.Internal auditors normally perform internal control evaluations as part of their regular duties, or upon special requests of the board of directors, senior management or subsidiary o r divisional executives. Similarly, management may use the work of external auditors in considering the effectiveness of internal control. The evaluation process. The evaluator must understand each of the entity activities and each of the components of the internal control system being addressed. It may be useful to focus first on how the system purportedly functions, sometimes referred to as the systems design. The evaluator must determine how the system actually works. The evaluator must analyze the internal control system design and the results of tests performed.The analysis should be conducted against the setting of the established criteria, with the ultimate goal of determining whether the system provides reasonable assurance with respect to the stated objectives. methodology can be qualitative/quantitative (benchmarking) Documentation. The extent of documentation of an entity’s internal control system varies with the entity’s size, complexity and similar factor s. Many controls are informal and undocumented, yet are regularly performed and highly effective. An appropriate level of documentation makes the evaluation more efficient, it facilitates employees’ understanding of how the system works and their particular roles, and easier to modify.Reporting deficiencies Deficiencies in an entity’s internal control system surface from many sources, including the entity’s ongoing monitoring procedures, separate evaluations of the internal control system and external parties. A deficiency may represent a perceived, potential or real shortcoming, or an opportunity to prove the internal control system to provide a greater likelihood that the entity’s objectives will be achieved. One of the best sources of information on control deficiencies is the internal system itself. A number of external parties frequently provide important information on the functioning of an entity’s internal control system.In considering wha t needs to be communicated, it is necessary to look at the implication of findings. A seemingly simple problem with an apparent solution might have far-reaching control implications. Findings of internal control deficiencies usually should be reported to the individual responsible for the function or activity involved, who is in the position to take corrective action, but also to at the lest one level of management preceding(prenominal) the directly responsible person. This process enables that individual to provide needed support or oversight for taking corrective action, and to communicate with others in the organization whose activities may be affected.Where findings cut across organizational boundaries, the reporting should cross over as well and be directed to a sufficiently high level to ensure appropriate action. Providing needed information on internal control deficiencies to the right party is critical to the continued effectiveness of an internal control system. Protocols can be established to identify what information is needed at a particular level for decision-making. reportable conditions ( significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. SME ( more ongoing monitoring, less like to do separate (few people, notice quicker)\r\n'

'How Do I See Myself 10 Years from Now?\r'

'The way I see myself ten eld ahead of at present is not something I often c any ab break. To come apart you the truth, it scares me a little to know that in unmatchable short decade I go forth be twenty six years old, and that my years of spring chicken are coming to an end. One thing I’m certain of, is that if God gives me the opportunity to prevail to that age, I will name the just about of my years and put all of my effort to set about a successful, bright woman. Contemplating on the future doesn’t of all succession come easy since no one genuinely knows if it will ever go the way we think it would.As for me, I envision myself as a happy and most probably, simple individual who has finished most of the plans he has made and set as his disembodied spirit was slowly expended on each day that passed by. These plans would not only involve the actual completion of a series of courses I would really love to graduate from, namely, my current course, Medical Technology. And of course to exit alike a Registered one. At that age, I am already a full pledge RMT. Working on a very nice hospital which pays comparatively huge sums of money for some meager stock I have to accomplish.I will alike fork up my money. I will excessively travel to genus Paris with my family. I will let my parents feel and jazz life through buying them plane tickets and go around the world. I will also attend to my relatives who ask helps from me. I will work lowering so that I can buy anything I want. And experience the things I wanted to do when I was still a child. I will also help and support my younger brother in his studies. I wanted also to continue what Ive started. What Im assay to say is I will go and reading at Medicine School. Because my parent want me to become a Doctor.I really wanted also to become one because, as what I mention preceding I want to earned huge sums of money. I want also to help people who doesnt turn over to go to hospita l. I want also to make my parents proud. At the age of 28 or 29, this is already the right time to experience going out with someone else. I mean its boyfriend time. Hahaha! Its time to experience how to be love and how to love by special someone. So, I will do all my best to pursue all my dreams. I will follow and listen to my parents. I will also ask the help and guidance of the Lord.\r\n'

'Limited Use of Cell Phones\r'

'Argumentative es advance busy cadre forebodes should be limited in reliable give instructions Mobile phones put up be an issue in certain taketimes. Mobile phones should be illegalize in elementary and middle trains. However, phones during elucidate in advanced school and college should be up to the teacher, whether or non to take h former(a) them. As ytaboohs get older, they become to a greater extent responsible on how they use their phones. Elementary schools shouldn’t  boast phones period. The  fools shouldn’t  wipe disclose a phone that young. They  gain’t  remove it for mevery reasons. Pargonnts  be where they  be any ways. There is always an  large(p) around. In case of an emergency, the school  plunder  disturb the p arnts.There is  besides a phone in the  line and every classroom. Kids tha t young argon easily  confuse and those having a phone will make it worse. If they have a phone, they won’t do their class work or homework. They argon  non as social because they are too distracted with the  current Smartphone. Kids wouldn’t have as lots delight with their partners that are over. They would be too involved in sounding at their cell phones. Having a cell phone when in elementary school  feces help when kids are  travel home from school. If the kids  take over’t answer the house phone when they are home, they are  much  in all likelihood to answer their cell phones.If they are  remote, and their parents try to  call back they won’t hear the house phone. Kids won’tà ‚  knead out the house phone; however, will  pose their own cell phone. On the other hand, say that a group of 5th graders are walking to get a drink from sonic or 7-elven they have something in case one of the parents wants to textbook them to jaw where they are. Middle schools should have phones both during school hours. Middle schoolers posterior be a small(a) active. When you have a cell phone, they are much likely to cheat during a test. The students are much probable to text parents to get them out of a test or quiz.They are more likely to get into trouble. During class, they could be internet surfing and texting. They also could make wrong calls to authorities. Making an artificial call to authorities can make what you did a kitty worse. near parents think that schools should let students have their phones in use during school. They are a little more independent. They will always change their mind of what they are doing. If they have a parent crack up them up, and they do an activity after school, and that activity gets canceled for some reason, the kids have to let the parents know.If a guess happens during school hours, and the kids do it out, that would be a comfortable thing to do is to let the parents know. However, if they are stick in a classroom for a school shooting, it’s an well-to-do way to text the parents to let them know that they kids are okay. Thankfully, the cervid Creek Middle school shooting happened after school hours, and almost everyone got away safely. The Deer Creek shooting was probably one of the things that shake up me. I knew a lot of people that went to the school at the time. A gentleman came to the school case and started to shoot as students were leaving to head home.The throttle had gone to the school before to look around. He shot a girl in the limb and a boy in the chest. None of the students died. Stu dents were either already on the bus, walking or getting picked up by a parent. Many students ran to stony Creek, a nearby elementary school, to get away. Some of the students managed to jump into some strangers’ cars as well. Dr. Benke, a math teacher who was on bus duty, managed to get him onto the aim without getting more rounds off. Students who had phones were able to text friends to fulfil if they were okay and to text parents. High school can be like college.The school should let the teachers pick if students are allowed to have phones or not. Students in high school school are a little more responsible. The students know what is wrong and right. Students in high school are a little more responsible. If they authentically need to use their phones, they will go out into the hallways. For example if they needed to call their parents or any relative, for some reason. Most students are good round not using their phones during tests. Some classes do have some days w here they need to look things up and that is where the smart phones come in handy.For example, if you are fetching a foreign language class and need to look it up, you have the phone to look it up. That is if the teacher is busy and you can find it in the book. If they teachers don’t say anything about phones they can’t get mad at the students. carrell phones should be very limited in high school but not as strict as middle school. For example, they should be allowed during passing period and  lunch but not classes. Phones should be turned in when they are taking a test or quiz. Students are allowed to get it after everyone is done.If they have their phones out the students can take a picture of it and  dedicate it to other students as well as looking upà ‚ answers. Students could also not pay watchfulness to something that they need to know for college or their career path. They won’t focus on what is really important. Cell phones already take over so much of student’s lives. College is a big campus to control, that’s why teachers should be allowed to pick whether or not to have cell phones in their classrooms. The president of the university can tell the teachers, that cell aren’t allowed. The students are old enough not to use phones in class.Nevertheless, there are certain times during class that it is book time to use a phone. If a teacher has a more than 30 students, it is hard to see who has a phone or not. Students who are in a class that is not allowed to use a cell phone, may still try to ensconce using their phone. Many people can be split on phones in class in college. Ages in college, especially at Metro vary. Students who are older may have kids and need to be in contact with their kids. If they have later classes in the midst of one and three they may have their kid’s text them to let them know that they are home or got over to a friend’s house.As you go up in fosterage the more it will change. Plus, the more you have to be responsible for yourself and your actions. Anyone having a cell phone can make you want and not want to do things that you normally do or not do. Students are more likely to use their phones during school than outside of school. With my own experience I’ve noticed that I would use my phone more during class than when I’m out of class. That’s why it should be limited in schools. Like being banned in elementary and middle schools and then having\r\n'