Tuesday, March 10, 2020

Color vs. Gender essays

Color vs. Gender essays Discrimination and exclusion have been a part of our country for as many years as America is old. Gender has certainly played an enormous role in the history of discrimination, as have many different races. While a case can be made for women being discriminated against and excluded, there is no single group that has contributed to the histories of discrimination more than African Americans. If one is forced to compare, there is no comparison. Lives can not be compared with hardship. A simple solution to this argument could be found by adding the number of African American lives lost in relation to racism. The history of the modern world would not be complete without the story of the African American struggle for freedom in America. African Americans have been dealing with, and fighting against racism for many centuries. From the earliest moments after the arrival of the Europeans at the turn of the sixteenth century until the achievement of emancipation at the end of the nineteenth century (and even after this in some cases), enslaved Africans and indigenous people who faced enslavement, removal, and confinement in many combinations staged armed revolts Winant, P.64). The main reason for these revolts was not for the right to be free, but for the right to have family. Slave trading was breaking up families at alarming rates. After revolting for centuries, slaves were finally offered freedom. In a pattern to be repeated throughout the Americas, many states allowed blacks, including escaped slaves, to fight in their regiments during the war, granting them freedom in return for military service(Winant, P.67). African Americans were forced to join forces with the enemy. The very institution that held them captive was now forcing them to fight on what was to them, the enemys side, but this would in no way turn out to be the end of hardship. It is hard to imagine a period of time that could...

Saturday, February 22, 2020

Unified Financial Accounting Standards Essay Example | Topics and Well Written Essays - 1250 words

Unified Financial Accounting Standards - Essay Example Unified Financial Accounting Standards Indeed, since the modern business takes place in a global market, there is absolute need to define how to do business across all nations (Ingram, & Albright, 2007). As such, various organizations seek to establish different business and financial measures to define the universal manner of doing global business. Financial accounting standards are some of the measures, which all companies must comply with while doing business, assessing their progress, and reporting their success. Financial accounting standards seek to establish fairness, equality, uniformity, accuracy, and transparency in the preparation and presentation of financial statements. As such, financial accounting standards must be clearly understandable and comparable so that the users can apply them effectively. The accounting profession adopted the generally accepted accounting principles, which defines universal reporting principle in the global market (Ingram, & Albright, 2007). Financial accounting standards derive ma ny merits in the business field and various users rely on financial accounting standards to perfume their business and accounting responsibilities. The users may include investors, companies, and auditors. This paper defines the characteristics of the unified financial accounting standards and discusses the benefits of unified financial accounting standards to investors, companies, and auditors with reference to preparing, reporting, and comparing the financial performance in the modern global market. The unified financial accounting standards have certain characteristics, which guarantee accurate and material communication of the business firm’s financial position and performance. ... These characteristics include reliability, transparency, relevance, consistency, comparability, understandability, uniformity, and fairness. The unified financial accounting standards derive significant benefits to the investors. Most assuredly, the unified financial accounting standards make it easy for investors to compare between companies since they can establish the true financial position of the reference companies. This is usually important especially when the investor is a foreign company since the financial standards apply universally globally. It is quite clear that unified financial accounting standards provide a means of communication between a company and the investors in the company. Through unified financial accounting standards, the investors can deduce the effectiveness of the company and its management in comparison to other companies in the same industry (Financial Accounting Standards Board, 2013). In addition, the unified financial accounting standards avail rele vant financial information that helps the investors to make concrete decisions in reference to the company. Indeed, the investors use this financial information to assess the effectiveness in implementing the company resources by the management. Actually, it is from the information that the investors decide whether to invest in the company since the financial information can manifest the profitability, the competitive position, the going concern, and viability of the company in the stock market. More so, the unified financial accounting standards define the accrued returns of the company to the investors. At the same time, the financial standards evaluate the cost of making accounting changes and derive the benefit of

Thursday, February 6, 2020

Managing People in Engineering Assignment Example | Topics and Well Written Essays - 1000 words

Managing People in Engineering - Assignment Example The general employment environment plays a major role in workforce recruitment and selection. For recruitment and selection processes to be successful the employment environment has to be inclusive, whereby, for example, there is support by staff for processes such as agency workforce diversity initiatives. Environment includes the external environment- this refers to the various factors that affect the ability of a manager to attract, as well as recruit new workforce. Employment environment refers to factors such as the style of management, work-life balance as well as learning and development factors. c.  Outline the processes and procedures carried out when recruiting and selecting personnel for a given engineering post For successful recruiting and selection to be achieved, the following processes and procedures are carried out. The first process involves short-listing. This involves making assessments of the applications of candidates to establish their suitability for the eng ineering post, which is done according to the job description and the person’s specification. After short-listing, persons are required to fill application blanks, which record qualifications, experiences as well as any other necessary specialty. This is an important selection process as it provides important information which can be used to properly identify the person and develop appropriate inferences with regard to his suitability. What follow is employment tests, which are carried out to match the physical.... aking assessments of the applications of candidates to establish their suitability for the engineering post, which is done according to the job description and the person’s specification. After short-listing, persons are required to fill application blanks, which record qualifications, experiences as well as any other necessary specialty. This is an important selection process as it provides important information which can be used to properly identify the person and develop appropriate inferences with regard to his suitability. What follow is employment tests, which are carried out to match the physical, mental as well as temperamental pattern of the individual. These include intelligence tests, aptitude tests, proficiency tests and personality tests. After success in these tests, the other process is the employment interview. This process is carried out to establish the candidate’s suitability, look for more information with regard to the candidate, and more importantl y, to provide an accurate picture to the candidate of job details, for example organizational policies. Interviews are also carried out because they provide a face-to-face contact between the candidate and employer, allowing the employer to assess the various personality traits of the candidate. Before the final selection is done, the process of checking references is carried out. References hold responsible positions in respectable organizations, which is why it is important for the organization to make an investigation of the references given by the candidate. Once successful, a physical and medical examination of the candidate is made. This is an important step conducted sometimes earlier in the selection process to avoid time and expenditure that may be incurred when selecting medically unfit

Tuesday, January 28, 2020

CSS Styles and Web Design Essay Example for Free

CSS Styles and Web Design Essay Two types of layouts, Table-based layouts and CSS-based layouts can be used to manage the formatting of a web site. Table-based layouts are easy to use and implement when compared to CSS-layouts and editors like FrontPage and Dreamweaver make it very easy for developers to include them. The main disadvantages of Table-based layouts are that tables break on various browsers thus producing layout dysfunctions and it increases almost unnecessarily the HTML/text ratio. Cascading style sheets (CSS) make it easy to manage the formatting of a web site and it can be used to control the appearance of objects on a page or throughout a site. It can be designed and redesigned, and can control the formatting of hundreds of pages, including fonts, link colors, margin settings and background images. It is widely supported by modern browsers and allows flexibility in positioning. CSS based layouts Keeps the HTMl/text ratio at a low level thus decreasing load time and Allows the display of main content first while the graphics load afterwards. CSS also avoid accessibility issues raised by table cells and the content flows logically without disruption. A div tag defines a block of content (division/section in a document) to be formatted. Div tags can be defined through an ID or a class attribute. Using CSS and div tags reduces markup code, speeds up page downloads, separates content from its visual presentation, and brings code closer to Web standards compliance. If the div tags are defined in external CSS file than by changing properties of div tags in only CSS files the appearance of multiple pages can be controlled. Reference Web Development Series: formatting content, January 4, 2007 retrieved on 11 February 2007 http://academictech. doit. wisc. edu/ORFI/wds/index. htm Mardiros, C 2006. CSS Layouts vs. Table Layouts Alternate Browsers and Accessibility Issues. Retrieved on 11 February 2007 from http://www. mardiros. net/css-layout. html .

Monday, January 20, 2020

The Spiritual and Physical Dimensions in The Birthmark Essay -- miscel

The Spiritual and Physical Dimensions in The Birthmark Fred Allen Wolf notes in Taking the Quantum Leap that it was not until the 20th century that scientists realized that â€Å"to observe is to disturb, for observation breaks the wholeness of nature.† If observing disturbs, then when a scientist tampers and tries to perfect nature the result can only be disastrous. The goal of most scientists is to observe and understand the mysteries of nature. Nathaniel Hawthorne realized that the scientists of the 19th century were beginning to challenge the traditional views of science and man. The traditional view of man holds that man is both material and spiritual. Advancements in science led some scientists to begin to think that man was only material and therefore with enough enlightenment science could control all of nature including man himself. Hawthorne, however, objected to the idea of man’s ability to totally control all aspects of human life. Hawthorne, in his short story â€Å"The Birthmark,† uses the imagery and c haracter to show that man has both a spiritual and material dimension that are deeply interwoven and unable to be completely controlled. Hawthorne presents the prevailing thinking of the man of science with the introduction of Aylmer who typifies the man of science who thinks that he is able to â€Å"ascend from one step of powerful intelligence to another, until the philosopher should lay his hand on the secret of creative force† (Hawthorne 1). Hawthorne hints that Aylmer believes he can posses â€Å"ultimate and total control of Nature† (1). Hawthorne uses the birthmark on Georgiana’s cheek to represent the spiritual or non-material aspects of man. Initially, when Hawthorne describes the birthmark, he views it as merely a physical defect. He refers to it as being â€Å"the visible mark of earthly imperfection,† (1). As Aylmer continues to dwell on the imperfection, it begins to take on a deeper meaning. He begins to see it as â€Å"the fatal flaw of humanity† which comes from the hand of Nature (1). Later, he sees it as â€Å"the symbol of his wife’s liability to sin, sorrow, decay, and death,† (1). Hawthorne uses Georgiana as a representative of all mankind by telling that Nature places a flaw on â€Å"all her productions,† (1). As Aylmer begins to recognize the defect in connection with her immortality, he begins to acknowledge that there is something deeper than the mater... ...ever understood the reality he denied, it is not certain, but the final commentary by the narrator suggests that Georgiana’s death settles the question of the reality of the natural and spiritual world and the intertwining of the two. He explains that â€Å"the fatal hand had grappled with the mystery of life and was the bond by which an angelic spirit kept itself in union with a mortal frame,† (7). The angelic spirit and the mortal frame were inseparable and one could not exist without the other. It was this that Aylmer could not believe, for he was a man of science, fact, and one whom could not grasp the idea of a spiritual dimension of an individual. Through the birthmark and Aylmer, Hawthorne illustrates that an individual has both a physical body seen by all and a spirit that is unseen. Aylmer first believes, like other scientists, that all things are merely physical. But Georgiana’s birthmark is used to symbolize the spirit that grasps all humans. Georgiana’s death comes when her spirit is removed from her physical body. Hawthorne uses the birthmark’s intertwining with the body to reveal that man has a spiritual dimension and a physical dimension, both of which are intertwined.

Sunday, January 12, 2020

Information System Audit in Indian Banks

Information itself is an important asset in today’s business. If information is lost, modified, misused huge loss can occur to business. Hence information security becomes important for any business. Information system in business including that of banking is becoming technology oriented. Computers are being used in all the areas of business including that of financial accounting. Internal controls used in a Computerized Information System (CIS) environment should aim at information security also. This aspect of internal control is mostly overlooked in a Financial Audit where evidence collection and evaluation is more important. Audit provides the assurance to stakeholders of business. Assurance provided by a financial audit is about financial statements, which are relied upon and based on which decisions are taken by many stakeholders. However there are risks associated in any business, which is not highlighted in a financial audit. Operational Risk and Audit For example Basel II Accord mentions of ‘operational risks’ that are due to failure of system, process, procedure and human action/inaction (fraud) and legal restrictions, etc. in the operation of banks, some of which are not dealt in financial audit. The Basle committee has identified people, processes, systems and external events, as potential hazards for operations. Inadequacy and failure of any of them can result into events, which cause losses. Every business has to identify events of their relevance. The events may be similar in the same industry, but vary from an organization to organization. The whole exercise of the operational risk management is to identify potential events, which are likely to cause losses. Here is a list of some of the events, which could lead to operational risk (non exhaustive): Technology error Fraud and theft  Legal, Regulatory non compliance, Transaction risk Processes, people and systems are closely linked with information systems. Even measurement and recognition of external events need information systems. Therefore, under the new Accord, the job of an audit and control practitioner shall become more onerous and challenging. Therefore a financial audit cannot assure that the information system is foolproof as financial auditor is not expert in information technology. Hence an expert should provide an opinion that information system is risk-free. This is where Information System Audit (IS Audit) comes into picture. Meaning of IS audit Information systems audit is a part of the overall audit process, which is one of the facilitators for good corporate governance. While there is no single universal definition of IS audit, Ron Weber has defined it as â€Å"the process of collecting and evaluating evidence to determine whether a computer system (information system) Safeguards assets Maintains data integrity Achieves organizational goals effectively and Consumes resources efficiently. † Key Challenge in IS Audit IS audit often involves finding and recording observations that are highly technical. Such technical depth is required to perform effective IS audits. At the same time it is necessary to translate audit findings into vulnerabilities and businesses impacts to which operating managers and senior management can relate. Therein lies a main challenge of IS audit. Scope of IS Audit IS auditing is an integral part of the audit function because it â€Å"supports the auditor's judgment on the quality of the information processed by computer systems. † Initially, auditors with IS audit skills are viewed as the technological resource for the audit staff. The audit staff often looks o them for technical assistance. Within IS auditing there are many types of audit needs, such as Organizational IS audits (management control over information technology), Technical IS audits (infrastructure, data centers, data communication), Application IS audit (business/financial/operational), Development/implementation IS audits (specification/ requirements, design, development and post-implementation phases) Compliance IS audits involving national or international standards. The IS auditor’s role has evolved to provide assurance that adequate and appropriate controls are place. Of course, the responsibility for ensuring that adequate internal controls are in place rests with management. Audit’s primary role, except in areas of management advisory services, is to provide a statement of assurance as to whether adequate and reliable internal controls are in place and are operating in an efficient and effective manner. So, whereas management is to ensure, auditors are to assure. The breadth and depth of knowledge required to audit information technology and systems is extensive. For example, IS auditing involves the: pplication of risk-oriented audit approaches use of computer assisted audit tools and techniques(CAATs) application of standards (national or international) such as ISO-9000/3 to improve and implement quality systems in software development understanding of business roles and expectations in the auditing of systems under development as well as the purchase of software packaging and project management Evaluation of complex Systems Development Life Cycle (SDLC) or new development techniques (e. g. , prototyping, end-user computing, rapid systems or application development). Evaluation of complex technologies and communications protocols involves electronic data interchange, client servers, local and wide area networks, data communications, telecommunications and integrated voice/data/video systems. Elements/components of IS Audit An information system is not just a computer. Today's information systems are complex and have many components that piece together to make a business solution. Assurances about an information system can be obtained only if all the components are evaluated and secured. The proverbial weakest link is the total strength of the chain. The major elements of IS audit can be broadly classified: Physical and environmental review–This includes physical security, power supply, air conditioning, humidity control and other environmental factors. System administration review–This includes security review of the operating systems, database management systems, all system administration procedures and compliance. Application software review–The business application could be payroll, invoicing, a web-based customer order processing system or an enterprise resource planning system that actually runs the business. Review of such application software includes access control and authorizations, validations, error and exception handling, business process flows within the application software and complementary manual controls and procedures. Additionally, a review of the system development lifecycle should be completed. Network security review–Review of internal and external connections to the system, perimeter security, firewall review, router access control lists, port scanning and intrusion detection are some typical areas of coverage. Business continuity review–This includes existence and maintenance of fault tolerant and redundant hardware, backup procedures and storage, and documented and tested disaster recovery/business continuity plan. Data integrity review–The purpose of this is scrutiny of live data to verify adequacy of controls and impact of weaknesses, as noticed from any of the above reviews. Such substantive testing can be done using generalized audit software (e. g. , computer assisted audit techniques). It is important to understand that each audit may consist of these elements in varying measures; some audits may scrutinize only one of these elements or drop some of these elements. While the fact remains that it is necessary to do all of them, it is not mandatory to do all of them in one assignment. The skill sets required for each of these are different. The results of each audit need to be seen in relation to the other. This will enable the auditor and management to get the total view of the issues and problems. This overview is critical.

Saturday, January 4, 2020

School Food Special Menus at Boarding Schools

Dining halls are at the heart of boarding school life. They are where students and faculty eat, relax, and get to know each other in a context other than the classroom. Boarding schools have hard-working dining hall staffs that try to help students feel at home by providing special menus and school food that remind them of home and that celebrate their cultures or, in some cases, introduce them to new cultures. In this sense, dining halls are a kind of classroom for students at boarding school. What do some of these special menus look like and what kind of school food is served? Here are a few examples. Special Celebrations and Menus At Phillips Exeter, a boarding school in New Hampshire, there are special dining events, such as the Valentine’s Day celebration, which features 21 gallons of hot chocolate and 200 cookies to feed the more than 1,000 students enrolled. In addition, according to the school, Exeter’s own bakery makes 300 muffins each day for breakfast and cooks up to 300 loaves of bread and 200 pizza dough balls per week. That’s a lot of pizza—in fact, according to the school’s calculations, it adds up to 8,400 pizzas each school year! Students and faculty also consume 75 pies and 25 tubs of ice cream each week. The baked goods and sweets are just one way the school’s dining services make students feel nourished and comfortable. There are other food festivals, including an apple fest in the fall, which features apple pie and other apple-based goods that come from New England, as well as a â€Å"Chef’s Corner† in October when pond bass caught by the dining hall staff is served. A â€Å"Cereal Election† on Election Day asks students to vote for their favorite breakfast food, and there is of course a turkey dinner before Thanksgiving and a Christmas dinner and gingerbread decorating before the winter holidays. At Cheshire Academy, a boarding school in Connecticut, the Sage Dining Staff at Gideon Welles Dining Hall serves up themed meals monthly, including a Halloween meal, Thanksgiving Dinner, and a campus favorite, the year end New England clam bake, including a variety of fresh seafood - and yes, lobster is served! Often these themed evenings coincide with Seated Dinners, a longstanding tradition at Cheshire, and at many other boarding schools!   International Food Festivals Cooking Classes Schools like Exeter  educate a large number of international students.  In fact, both schools have a diverse student body, each of them educating students from more than 30 different countries in the world.  At Exeter, to celebrate the cultures of their students, the dining hall hosts a celebration of the Chinese New Year. The dining hall is decorated for the event, and students and faculty are able to enjoy food from a pho bar to sample Vietnamese soup with chicken or beef and rice noodles, seasoned with basil, lime, mint, and bean sprouts. There is also a dumpling station, where students can try their hand at making dumplings, a traditional family activity during the Chinese New Year.   Specialty Food Stations Boarding schools are also known for offering a variety of food options, including special food stations that range from functional to fun.  Most schools also offer gluten free, Kosher, vegetarian and vegan options, among others, and can work with students who have dietary restrictions to ensure they have nutritious and delicious meals. Peanut- or nut-free dining halls, or at least peanut-free areas, are also often an option.   But, these specialty stations can also be super fun from time to time! At Choate, another boarding school in Connecticut, the dining services staff offers a number of special events each month, some of which feature samplings and contents. Some of these events include a chai tea and hot chocolate bar, sushi night, a pretzel dunk, and a contest to decorate ginger moose cookies. In addition, the staff invites students and their families to send in special recipes from home, some of which the dining hall services will make if the recipes lends itself to being made in large quantities.   At Cheshire,  omelette bars, smoothie bars, nacho stations, chicken wing bar, and a daily pasta and pizza station are some of the favorites. On weekends, the make your own waffle bar, complete with a variety of toppings is always a popular spot. And, many students will tell you that their absolute favorite speciality food station is the beloved Mac Cheese station, which spooned out more than 60 pounds of  pasta in less than two hours on the first day it was offered! Want to try boarding school food yourself? Visit a boarding school for an Open House event, and chances are, youll get a chance to sample some of their delicious fare.   Article edited by  Stacy Jagodowski