Examining the Impact of Roles and Social Pressures on My Life Essay exa

Examining the Impact of Roles and Social Pressures on My Life      Ã‚  Ã‚  Ã‚   I spent a recent evening watching a movie with my erstwhile girlfriend Jaimie, along with two of our mutually close friends, Jason and Michael. In the half hour before starting the video, we rearranged Jaimie's furniture to make room for the four of us. During the screening, we laughed together at a child's antics, made jokes about trite and improbable situations, and watched silently as the story drew to an emotional climax. As the credit scroll began, it was clear that I was both welcome and expected to stay in the room in a casual social gathering with the other three. However, my response was to mumble something about having to leave, and, retreating to my own room, to spend the remainder of the night playing video games and guitar. One may ask why I chose to leave, when my social role as friend to those individuals would have me stay. In fact, the forces contributing to my curt exit, though partially individual, are predominantly social, and include influences from the five major stages in my relationship with Jaimie, the sociological roles and expectations I played in each stage, and the counsel of my other friends.    The first phase of our relationship involved adjustment to our new roles as Boyfriend and Girlfriend, and the feelings that accompanied it. This occurred quickly; for my part, I had not been more than casually involved with a woman for seventeen months, and was feeling the pressure and judgment of a society that expects its members to engage in heterosexual courtship at my age. Jaimie was in the process of terminating a mutually destructive relationship and had experimented with several unsuccessful liaisons;... ...must bear in mind, however, that in order for these theories to be fully validated, they must be applicable not only to generalized groups of people or representative individuals, but to every member of society, each following the same patterns as every other. Since it is historically impossible to accurately predict the behavior of human beings on any scale, variations between individuals must be explained by something unique about each person. Whether called a soul or some other name, this element of spontaneity exists in every person and can allow him to break free of his expectations.    Works Cited Berger, Peter L. Invitation to Sociology: A Humanistic Perspective. Garden City: Anchor, 1963. Fromm, Erich. Escape From Freedom. New York: Avon, 1969. Sartre, Jean-Paul. "No Exit." No Exit and Three Other Plays. New York: Vintage, 1989.

Hdfc Bank Credit Cards

| Contents TOPIC : â€Å"STUDY OF HDFC BANK CREDIT CARDS TOWARDS CUSTOMER†1 1. Context /Background3 2. Summary and literature review4 3. Questions and hypotheses and justification6 4. Summary of method7 4. 1:Research instruments7 5. Ethics and Safety Requirements8 6. Limitations9 7. Implications10 8. Research Timetable11 9. References12 STUDY OF HDFC BANK CREDIT CARDS TOWARDS CUSTOMER 1. Context /Background Housing Development Finance Corporation Bank of India was incorporated in the year in August 1994 after the changes that were made by Reserve Bank of India, which is by allowing for the establishment of private sector banks in India.This is an assignment made on the sales of the bank credit cards because this is a vast subject that is to be studied in a country like India. India is a large country with diversities, so the customer interaction with be different in each and every place, that may be the language, environmental factors etc. According to my study I would like to suggest that the industries go through narrow phases like introduction, growth, maturity and declines. But these may vary from one place to another comparatively on interceptions and interpretations. In India there a various banks like public sector and private sector banks.And today the private sector banks are giving a tough fight for the public sector banks so called government banks. So considering all these factors I would like to discuss the topic credit cards of HDFC Bank Ltd because there is a tough competition and in this competitive situation how the customers can be satisfied with the bank. In today’s world of competition customer is the supreme for the bank so customer service and customer satisfaction are the main areas were the concentration is to be made. HDFC Bank ltd has got various types of credit cards for different consumers.It has made a very good market catching plan by introducing different types of cards to different types of customers like for workin g class, business class and special cards for women. The different types of cards that they have introduced are like Gold Credit Card, Women’s Gold Credit Card, Business Gold Credit Card, Titanium Credit Card, Business Platinum Card, Platinum Chip Credit Card all these are regular card and there are premium cards like World Master Credit Card, Visa Signature Credit Card and also there are Super Premium cards like Infinia and Regalia cards.All the above mentioned cards are of different credit limit. All these cards are given to the consumers according to their bank transactions ant measured value of customers according to their efficiency so all types of customer get the privilege of using credit card. In India use of credit card is a privilege. So the HDFC Bank ltd aiming this point of view of customers they have satisfied the needs of customers according to the customer wants. In my study ill will show about the HDFC Bank and their role towards customers. 2. Summary and lite rature reviewI will be showing in this study of HDFC Credit Card towards customers as they have many positive and few negative things towards the usage of credit card. There are three factors of customers that i have taken into consideration that is satisfaction of customer, security and payment default of customer. In this study I have a personal experience with the sales of HDFC Credit Cards so that I know what the customer prefer what are their needs, i have a basic practical research on this. And also in my study i have done a review of different people what is their opinion about credit card towards customers.There is a lot of study made by various people in the literature review and tried to prove various points like why people start using credit cards by Berthoud and Kempson in 1992, Lea, Webly and Levine in 1993, Lea, Webly and Walker in 1995, Livingstone and Lunt in1992, Tokunaga in 1993, Kaynak and Harcar in 2001. all these people have made an enormous ways of study in cre dit and customers. In one of the study referred in that Tokunaga in 1993 tried to prove himself by getting involved in profile individuals who are using credit cards and also the related problems of it faced by the customers.He made a detail study that whether the consumers are able to use or not efficient to use consumer credit card effectively and in his theory he made a research on consumer behaviour, psychology and substance abuse. He came to know from the study that abortive users appeared to have more external locus of control, lower self efficiency, considered money as a spring of power and prestige. Cox and Jappelli in 1993 initiated that the demand of credit card positively related to permanent earnings and net worth and negatively related to income and age.Duca and Rosenthal in 1993 in their search recognizes that the credit demand of young households is positively related to wealth, income and household size. Calem and Mester in 1995 in their study they investigated the c ircumstances of the people whether they have the efficiency of paying their credit card debts and they recognized that the card holders with a very high unpaid due or debts had a higher probability of payment default. One of the study made by Ankara Chamber of Commerce (ATO) in this study unimpeded that â€Å"what the consumers says for the credit cards? ,it was designed to find that the number credit card a holder having, the interest rates, amount of the card debts of the consumers, expenses that have been made by the credit card and the problems that have been caused by the use of credit cards. Slocum and Mathews in 1970 made a test that whether social class and income class can be considered as indicators of consumer behaviour by using the data that is obtained from nearly 2,032 commercial bank credit card holders in USA.In their study they observed that people of various segments gave their views as different credit card using patterns, and they found that the social class is not the most useful market segmentation variable for the credit card behaviour of consumers and came to a conclusion that the income level is better indicator of consumer card behaviour than social class. Again in 1969 Mathews and Slocum in their study found that the card holders who have low income and socio economic status used credit cards to spawn revolving credit more habitually than the affluent and elevated class card holders.Ankara Chamber of Commerce says that according to their survey results that 70. 6% of the card holders will be using more than one credit card, 50. 3% of the people have the difficulty in the payment of credit card bills, 24. 2%of the people paid their all debts every month and 25% of the people did not even bother of repaying the amount. According to the Novilities et al of 2003 there are inconsistent conclusions in the literature about the effect of psychological factors cause a creation of debt.Some of the studies come to a conclusion that people with outsized amount of personal debt are not demographically different from others. For instance, Livingston and Lunt in 1992 instituted that the debt is common among individuals with high income and less children. In 1993 Lea et al. studied that the serious debtors are varied from the non-debtors in terms of sociological, economical and psychological variables and gentle debtors are generally intermediate between the two.Ausubal in 1997 and Domowitz and Sartain in 1999 instituted that there is a positive relationship between credit cards and personal bankruptcy. Warren-Tyagi in 2003 in his study he says that credit cards provide temporary opportunities for the people to continue their life values when their income is not sufficient. It is like they want to go above their limits to get the needs that are not necessary. In one of the study made by Ahuja G and Singh in 2006, according to them the perceptions of nearly 160 customers of a place in usage of credit cards especially their gro wth of India.They say that 2/3rd of males and 1/3rd females use credit cards. People of age 40-50 years are the people who make more usage. Majority of the card holders are business man or serviceman. The whole study says that the bank should try to give equivalent attention to female consumers with some special offers and benefits. According to Saha p and Zhao Y in 2005 they analyzed that the relationship between service and customer satisfaction in credit cards are mainly of five service dimensions selected by them.Their survey says that efficiency, reliability, responsiveness, fulfilment, privacy, communication, personalization, technology update are the main factors for the customers. These have a strong impact on customer satisfaction. Here in above instances we are aware of different people given different interpretations, ideas, views regarding credit cards. Here in my study I have taken three major factors into consideration that is satisfaction of the customer, payment defa ult of the customer and the security of the credit card.Satisfaction of customers is how the customers are going to be satisfied with the product which is given by the bank. Paymentdefault is a major problem for the bank and also the customers the study is also made on this as key factor and security which each and every customer are find that as a very important factor because they require safety for their money and the credit card which may cause for the misappropriation of the account if lost or mishandled. All these factors are also studied with hypothesis below. 3. Questions and hypotheses and justificationQuestions 1. RQ1: Does the customer’s satisfaction affect credit cards? 2. RQ2: Is there any payment default? 3. RQ3: Do the customers have security for their credit card? SATISFACTION RQ 1 PAYMENT DEFAULT RQ 2 HDFC CREDIT CARDS RQ 3 SECURITY RQ1: HDFC Bank is a customer friendly bank and it try to have a good relationship with the customers by giving good service RQ2: Bank sees that there will be no more payment default and so that it will help the customer and the customer will have satisfaction with the service of the Bank.RQ3:Bank gives security to each and every customer of the bank it is like the credit customer credit card is the credit card of the bank so that it will be taken care of it so that there will be no misappropriation. 4. Summary of method In my study i can say that the customer’s attitude towards HDFC Bank credit card services was eloquent in nature. According to my secondary data study collected by me I would like to say that regarding the satisfaction, customer default and security collected the data feedback from the people to whom I have issued credit cards and use to have a discussion with them about the usage of the card.This was done in order to fully understand the existing banking scenario of the banking services. Firstly regarding satisfaction of customer is yes most of the customers preferably the working cla ss like the customers who work in companies and the companies will have tie up with the bank, in that the companies are graded and according to the grade of the company, the type of credit which the customer require will be given. So the customers of this kind are preferably more in the bank avoiding to my observance so these customers have good satisfaction.But there are instances where customers are not having a great satisfaction with the bank credit card. This is because of some there is some mishandling with the customers because they don’t use the credit card as per the guidelines, rules and regulations given by the bank. Even bank has got some drawbacks because the credit card is been sold out by the credit card sales representatives, so these so representatives don’t explain the customer systematically in a eager that they got a customer and the representatives will be in the only view of completing their target with the given data.I have made few discussions w ith customers to whom i have issued to get the feedback of the service given by the Bank and by myself. 4. 1:Research instruments Discussion: Direct discussion with the customer when he visited the bank for the payment of the credit card bill or by a telephone call after the credit card is issued. Geographical coverage: This study is taken on the customers of HDFC Bank customers. And the customers were from various places who had come for the sake of job.Place where I made my study is in India, Karnataka state, Mangalore. In my study i also found about the payment default of the customers due to various reasons that is; Late payment: This is a major mistake what the employees do, as soon as they get the bill they keep aside then forget to pay or just neglect it and due to this the bank will levy high charges because of the due of the bill. Then the customers start blaming the bank that the bank has unnecessarily levied high charges.Unwanted swiping: Customers once they get a credit card first they start is swiping everywhere for things which not required and the bank put sur charges for the swipes made which the customers some time won’t be aware of that then later the customer will blame the bank. So the bank has taken some precautions for this by giving some facilities like regular messages to the mobile phone, mailing the customer and also the customer can enquire through customer care centre. Security Customers in India are very careful when their using such kind of facility.They will be having lot of enquiries regarding the usage of credit card. They also prefer the card to be secured sop that if lost also any one should not be able to misuse it. So the banks give a pin or a security code to the customer and also insurance facility with the credit card. And if the card is lost and misused by any one the customer will get an alert on his cell or to his mail saying that the card is being swiped. So that he will come to know that if he is using or som eone else if using. 5. Ethics and Safety Requirements:While conducting my research i have taken into consideration that some kind of ethics and safety requirements are followed that are necessary. All the data which I have collected and presented is authentic one. All the research methods which have done is where other researchers have done in their study and I am going to use the method which the research’s have used in their early research study. Some of the ethics to be followed are: Understand would like to make the reader understand what is the research is made on. I have used the language in the way that is simple so that any reader can understand and find it easy.Disclosure: All the data which has been given in this research will have full authenticity. All the data and all the information given will be disclosed despite of being positive or negative in nature. Think about the data when the research is yet to begin would be unethical if the data used is not proper in n ature. To avoid this data will be re analysed before the study begins so that there will be a proper, supportive good data disclosed. Limits of internet: it would be unethical if the data that is applied in the research made by me would be abstracted directly from the internet and disclosed.All the literature and the data will be disclosed taken from internet and checking its authentication and researcher who has done before as the primary research. 6. Limitations 1. The study which i have made on is restricted to the customers of the place Mangalore and it was only about the bank which I was working. 2. There was a lack of co-operation from the customer’s side to give the required information to know or get back the feedback of the customer. 3. The study was restricted to only Mangalore. Hence caution need to be exercised in generalizing the results of the study. 4.The availability of time to carry out an overall exhaustive study was not enough to gather the complete scenari o. 5. In between the work load of the bank the study was conducted so factors may be missed out. 6. There is still study to made on this but due to the time shortage only few things are taken into consideration in my study 7. In some instances the customers are satisfied with the HDFC Bank and the services but in some cases customers are not satisfied with some factors. 8. Only around 50 % of the customers are satisfied with the interest rate on credit card purchase.Most of them believe that the researcher must be enthusiastic to provide some variety of compensation or benefits on the respond because interaction has sacrificed time and may even incur transportation cost to participate in the collection of data. Such responses should be restricted only to the non-financial such as the sharing of the data collection, results etc. 7. Implications The outcome of this research will let us know the customers if the bank better and the customer will come to know about some of the basic thi ngs of the bank credit cards.From this study I would prefer to say that the HDFC Bank should concentrate on the study of the customer card department of HDFC Bank and the credit card section should be in a position to direct the customers in all transactions and credit card queries. There should be a quick processing of the applications when an applicant is applied for credit card. There should be security for the credit cards that which has got a advanced technology so there no chance of misappropriation without the knowledge of the customer.The surcharge and other hidden charges that the bank will be charging on the customer should be informed properly to the customers. The message of the bill should be reached to the customers in time and the bank should keep a good friendly relationship with the customer and suggest the customer to pay the bill in time and also try to convince the customer if there is any pending of the bill to make the payment but convincing the customer in a v ery polite systematic way that the customer is satisfied with bank and do the payment which will be helpful for the customer as well as the bank.The sales representatives should give a clear picture or idea to their customers about the credit card services and all the queries. The research is based on the study made in a place called Mangalore of only one branch of the bank. Thought there are certain limitations feel that justice has been made to the subject and an attempt is made to present an overall picture about the banking experience in HDFC Bank. By conducting this study i would feel that the Bank may go for further improvements in the credit card section in their upcoming days so that it will be favourable to the customers and the bank.The success of the bank depends on the extent to which they are able to sustain the competitive advantages. The bank should also do such kind of studies so that it will come to know the customers wants and needs. 8. Research Timetable TIME FRAM E| MILESTONE| | | 20 JUNE 2012| Selection of assignment topic| 22 JUNE 2012| Enquire with the supervisor can the study be done or not| 25 JUNE 2012| Start with the topic| 26 JUNE 2012 to 27 JUNE| Context| 28 JUNE 2012| Summary of literature review| 9 JUNE 2012| Questions and hypotheses and justification| 30 JUNE 2012| Summary of the method, ethics and safety requirements, limitations| 1 JULY 2012| Implications| 9. References Mehta, Subhash, â€Å"India Consumer Behaviour, Studies and case for Marketing Divisions†, 1997 Tata McGraw Hill Publishing Co. , Ltd. , New Delhi. Kotari C. R, â€Å"Research Methodology† Wiley Eastern Ltd. , New Delhi Jean Pierre Jeannet, Hubbert D. Hannessey, â€Å"Global Marketing Strategies†, 2nd edition, Jaico Publishing House, New Delhi, 1999. Journals,publications,magazines and websitesSurvey of India Industry 2005, The Hindu. Goyal, A. 2004. Role of Supplementary Services in the Purchase of Credit Card Services in India. Asia Pacifi c Journal of Marketing and Logistics, 16(4): 36 Lee, J. , & Kwon, K. -N. 2002. Consumers' use of credit cards: Store credit card usage as an alternative payment and financing medium. The Journal of Consumer Affairs, 36(2): 239. Sulaiti, K. A. , Ahmed, Z. U. , ; Beldona, S. 2006. Arab Consumers' Behavior Towards Credit Card Usage: A Comparative Analysis of Consumers Across Middle Eastern Countries. Journal of T Adcock, W.O. , E. C. Hirschman and J. C. Goldstucker (1977). â€Å"Bank credit card users: an updated profile† Advances in Consumer Research, Vol. 4, pp. 236-241ransnational Management, 12(1): 65 Ausubel, L,M. (1997), â€Å"Credit card default, credit card profits and bankruptcy†, American Bankruptcy Law Journal, Vol. 71, pp. 249-270 Dunn, L. F. and Kim, T. H. (1999), An empirical investigation of credit card default, Working Paper, Ohio State University www. www. sebi. gov. in/dep/dcbdraft. pdf ezineartticles. com/online-credit-card-payment-service-HDFC-Anyone? &id=6907353 ttp://article. wn. com/view/2012/07/01/HDFC_Bank_aims_one_million_new_credit_cards_in_201213/ Credit Card Research Group (2001), Statistical Yearbook, Credit Card Research Group, London. Mackintosh, J (2001), The Financial Times, pp. 4. Horne, S, Worthington, S. (1999), â€Å"The affinity credit card relationship: can it really be mutually be Worthington, S (1999), â€Å"The plastic card and its role in customer relationship management†, Customer Relationship Management, Vol. 1 No. 3, pp. 199-20. neficial? â€Å", Journal of Marketing Management, Vol. 15 No. 7, pp. 603-1 ***

Financial Accounting

Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls. Financial Accounting Financial statements produced using FIRS were used to obtain startup fund. Current quarterly statements are produced using this format to maintain consistency and clarity for investors' sake. SUBS lists balance sheet items, revenue, liabilities, and share measurements. GIBBS follows FIRS rules when reporting their financial data in every month financial statements fairly and accurately. It is good to use FIRS in the accounting process for any business so that all financial are being reported fairly and accurately.SUBS records assets at their cost using cost principle. International revenue from customers that belong to various countries is tracked and reported using FIRS. SUBS combines GAP along with the FIRS so that largely impacts stock markets, investors, corporate management, accounting standards and accounting professionals' setters. Cubit's financial statement includes GAP and FAST principals to accommodate US based customers and accountants.FIRS is dynamic and it helps the com pany produce financial statements dynamically in a constant changing environment. The convergence of both these standards helped SUBS in producing financial statements with professionalism, uniformity, optimism and transparency. The major difference between GAP and FIRS comes down to being rules- based vs†¦ Reminisces-based; this poses a challenge in areas such as the income statement, consolidation, the earnings-per-share calculation, the inventory, and the costs. In consolidation, U.S. GAP prefers a risks-and-reward model where as the FIRS favors a control model. U. S. GAP shows extraordinary items as net income where as FIRS segregates. U. S. GAP provides the option of LIFO, average cost or FIFO where as FIRS does not allow LIFO for inventory valuation. Under the FIRS the PEPS calculation does not average the individual interim period calculations, but the U. S. GAP does. Regarding developmental costs, GAP considers them as expenses while FIRS capitalizes them based on speci fic criteria.Both FAST and FIRS have identified short- and long-term convergence projects, including 20 reporting areas where differences have been resolved and completed. 3. Pro Formal 4. Internal Controls SUBS needs internal controls to provide assurance in order to achieve forecasted financial reporting, compliance and operating objectives. These internal controls help SUBS to achieve its mission by ensuring that the policies, directions, practices and reoccurred approved and designed by management and board of directors are implemented properly and functions accordingly.It also ensures effectiveness is sustained in an ever changing dynamic environment. All of the five control components in the COCO integrated framework, Control Activities, Control Environment, Risk Assessment, Monitoring, and Information & Communication are very important. SUBS implements all the five controls as an essential internal control and doesn't compromise on any one of them. Of the five, the most impor tant two implemented as critical are control activities and control environment. Financial Accounting Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls.

Conjugating Apparaître (to Appear)

Conjugating Apparaà ®tre (to Appear) As you learn French, you quickly come to understand that the conjugating of verbs is a major part of the language. Its important to learn how to do this and verbs like  apparaà ®tre  are good practice for your studies. Meaning to appear,  apparaà ®tre  is an irregular verb so it can be a bit tricky. This lesson will show you how to conjugate it. Conjugating the French Verb  Apparaà ®tre There are times when conjugating French verbs is easy and times when its a little tougher.  Apparaà ®tre  falls into the latter category because it does not follow the patterns of regular verbs. Yet, there is a pattern here and it follows through with almost all other  French verbs ending  in  -aà ®tre.  This means that once you study  apparaà ®tre, you can move on to similar irregular verbs. When conjugating  apparaà ®tre, you will need to match the subject pronoun the I, you, we, etc. or in French,  j, tu, nous   with the tense needed for the sentence. This chart will help with that. For instance, to translate I appear, you will say japparais or for we will appear, you will use nous apparaà ®trons. Subject Present Future Imperfect j' apparais apparaà ®trai apparaissais tu apparais apparaà ®tras apparaissais il apparaà ®t apparaà ®tra apparaissait nous apparaissons apparaà ®trons apparaissions vous apparaissez apparaà ®trez apparaissiez ils apparaissent apparaà ®tront apparaissaient The Present Participle of  Apparaà ®tre   When you give  apparaà ®tre  an -ant  ending, you will be using the present participle. It can be used as a verb, but also an adjective, gerund, and noun when needed.  The  present participle  of  apparaà ®tre is  apparaissant.   The Past Tense of  Apparaà ®tre   You can use the imperfect to express having appeared in the past, but its more common (and easier) to use the  passà © composà ©. This allows you to use a single past participle for every subject, no matter if its I appeared or we appeared. The catch to this is that you have to conjugate and use the  auxiliary verb  for apparaà ®tre, which is  avoir.  The  past participle  of apparaà ®tre  is  apparu. To put these together, you will say jai  apparu for I appeared. More Conjugations of  Apparaà ®tre   Those are not the only conjugations associated with  apparaà ®tre. While you should be aware of them, the passà © simple and imperfect subjunctive are used in formal writing. The subjunctive and conditional forms of  apparaà ®tre  are a little more important. You will use the subjunctive when the verb mood implies uncertainty and the conditional when it may or may not be depending on conditions. Subject Subjunctive Conditional Passà © Simple Imperfect Subjunctive j' apparaisse apparaà ®trais apparus apparusse tu apparaisses apparaà ®trais apparus apparusses il apparaisse apparaà ®trait apparut apparà »t nous apparaissions apparaà ®trions apparà »mes apparussions vous apparaissiez apparaà ®triez apparà »tes apparussiez ils apparaissent apparaà ®traient apparurent apparussent The final conjugation for  apparaà ®tre  is the imperative. This verb mood allows you to drop the subject pronoun and use only the verb form. It applies to the  tu, nous,  and  vous  uses, so instead of nous apparaissons, you can just say apparaissons. Imperative (tu) apparais (nous) apparaissons (vous) apparaissez The Pattern to Conjugating -aà ®tre  Verbs With one exception, all  French verbs  that end in  -aà ®tre  are conjugated the same way as  apparaà ®tre.  Compare the conjugations above to those for  disparaà ®tre  (to disappear) and  paraà ®tre  (to seem) and you will see the similarities. These same rules apply to the following verbs: comparaà ®tre  - to appear in courtconnaà ®tre  - to know, be familiar withmà ©connaà ®tre  - to be unaware ofreconnaà ®tre  -  to recognizereparaà ®tre  - to reappeartransparaà ®tre  - to show through The exception to the pattern is  naà ®tre, which means to be born. You will have to memorize that one on its own.

Pigs - The Domestication History of Sus Scrofa

Pigs - The Domestication History of Sus Scrofa The domestication history of pigs (Sus scrofa) is a bit of an archaeological puzzle, in part because of the nature of the wild boar that our modern pigs are descended from. Many species of wild hog exist in the world today, such as the warthog (Phacochoreus africanus), the pygmy hog (Porcula salvania), and the pig-deer (Babyrousa babyrussa); but of all the suid forms, only Sus scrofa (wild boar) has been domesticated. That process took place independently about 9,000-10,000 years ago in two locations: eastern Anatolia and central China. After that initial domestication, pigs accompanied early farmers as they spread out of Anatolia to Europe, and out of central China to the hinterlands. All of the modern swine breeds today - there are hundreds of breeds around the globe - are considered forms of Sus scrofa domestica, and there is evidence that the genetic diversity is decreasing as cross-breeding of commercial lines threatens indigenous breeds. Some countries have recognized the issue and are beginning to support the continued maintenance of the non-commercial breeds as a genetic resource for the future. Distinguishing Domestic and Wild Pigs It must be said that it is not easy to distinguish between wild and domestic animals in the archaeological record. Since the early 20th century, researchers have segregated pigs based on the size of their tusks (lower third molar): wild boars typically have broader and longer tusks than domestic pigs. Overall body size (in particular, measures of knucklebones [astralagi], front leg bones [humeri] and shoulder bones [scapulae]) has been commonly used to differentiate between domestic and wild pigs since the mid-twentieth century. But wild boar body size alters with climate: hotter, drier climates mean smaller pigs, not necessarily less wild ones. And there are notable variations in body size and tusk size, among both wild and domestic pig populations even today. Other methods used by researchers to identify domesticated pigs include population demography  - the theory is that pigs kept in captivity would have been slaughtered at younger ages as a management strategy, and that can be reflected in the ages of the pigs in an archaeological assemblage. The study of Linear Enamel Hypoplasia (LEH) measures the growth rings in tooth enamel: domestic animals are more likely to experience stress episodes in diet and those stresses are reflected in those growth rings. Stable isotope analysis and tooth wear can also give clues to the diet of a particular set of animals because domestic animals are more likely to have had grain in their diets. The most conclusive evidence is genetic data, which can give indications of ancient lineages. See Rowley-Conwy and colleagues (2012) for a detailed description of the benefits and pitfalls of each of these methods. In the end, all a researcher can do is look at all of these available characteristics and make her best judgment. Independent Domestication Events Despite the difficulties, most scholars are agreed that there were two separate domestication events from geographically separated versions of the wild boar (Sus scrofa). Evidence for both locations suggest that the process began with local hunter-gatherers hunting wild boars, then over a period of time began managing them, and then purposefully or unconsciously keeping those animals with smaller brains and bodies and sweeter dispositions. In southwest Asia, pigs were part of a suite of plants and animals that were developed in the upper reaches of the Euphrates river about 10,000 years ago. The earliest domestic pigs in Anatolia are found in the same sites as domestic cattle, in what is today southwestern Turkey, about 7500 calendar years BC (cal BC), during the late Early Pre-Pottery Neolithic B period. Sus Scrofa in China In China, the earliest domesticated pigs date to 6600 cal BC, at the Neolithic Jiahu  site. Jiahu is in east-central China between the Yellow and Yangtze Rivers; domestic pigs were found associated with the Cishan/Peiligang culture (6600-6200 cal BC): in Jiahus earlier layers, only wild boars are in evidence. Beginning with the first domestication, pigs became the main domestic animal in China. Pig sacrifice and pig-human interments are in evidence by the mid-6th millennium BC. The modern Mandarin character for home or family consists of a pig in a house; the earliest representation of this character was found inscribed on a bronze pot dated to the Shang period (1600-1100 BC). Pig domestication in China was a steady progress of animal refinement lasting a period of some 5,000 years. The earliest domesticated pigs were primarily herded and fed millet and protein; by the Han dynasty, most pigs were raised in small pens by households and fed millet and household scraps. Genetic studies of Chinese pigs suggest an interruption of this long progress occurred during the Longshan period (3000-1900 BC) when pig burials and sacrifices ceased, and previously more or less uniform pig herds became infused with small, idiosyncratic (wild) pigs. Cucchi and colleagues (2016) suggest this may have been the result of a social-political change during the Longshan, although they recommended additional studies. The early enclosures used by Chinese farmers made the process of pig domestication much faster in China compared to the process used on western Asian pigs, which were allowed to roam freely in European forests up through the late Middle Ages. Pigs Into Europe Beginning about 7,000 years ago, central Asian people moved into Europe, bringing their suite of domestic animals and plants with them, following at least two main paths. The people who brought the animals and plants into Europe are known collectively as the Linearbandkeramik (or LBK) culture. For decades, scholars researched and debated whether Mesolithic hunters in Europe had developed domestic pigs prior to the LBK migration. Today, scholars mostly agree that European pig domestication was a mixed and complex process, with Mesolithic hunter-gatherers and LBK farmers interacting at different levels. Soon after the arrival of LBK pigs in Europe, they interbred with the local wild boar. This process, known as retrogression (meaning successful interbreeding of domesticated and wild animals), produced the European domestic pig, which then spread out from Europe, and, in many places replaced the domesticated Near Eastern swine. Sources Arbuckle BS. 2013. The late adoption of cattle and pig husbandry in Neolithic Central Turkey. Journal of Archaeological Science 40(4):1805-1815.Cucchi T, Hulme-Beaman A, Yuan J, and Dobney K. 2011. Early Neolithic pig domestication at Jiahu, Henan Province, China: clues from molar shape analyses using geometric morphometric approaches. Journal of Archaeological Science 38(1):11-22.Cucchi T, Dai L, Balasse M, Zhao C, Gao J, Hu Y, Yuan J, and Vigne J-D. 2016. Social complexification and pig (Sus scrofa) Husbandry in ancient China: A combined geometric morphometric andiIsotopic approach. PLOS ONE 11(7):e0158523.Evin A, Cucchi T, Cardini A, Strand Vidarsdottir U, Larson G, and Dobney K. 2013. The long and winding road: identifying pig domestication through molar size and shape. Journal of Archaeological Science 40(1):735-743.Groenen MAM. 2016. A decade of pig genome sequencing: a window on pig domestication and evolution. Genetics Selection Evolution 48(1):1-9.Krause-Kyora B, Makarewicz C, Evin A, Girdland Flink L, Dobney K, Larson G, Hartz S, Schreiber S, Von Carnap-Bornheim C, Von Wurmb-Schwark N et al. 2013. Use of domestic pigs by Mesolithic hunter-gatherers in northwestern Europe. Nature Communications 4(2348). Larson G, Liu R, Zhao X, Yuan J, Fuller D, Barton L, Dobney K, Fan Q, Gu Z, Liu X-H et al. 2010. Patterns of East Asian pig domestication, migration, and turnover revealed by modern and ancient DNA. Proceedings of the National Academy of Sciences 107(17):7686-7691.Lega C, Raia P, Rook L, and Fulgione D. 2016. Size matters: A comparative analysis of pig domestication. The Holocene 26(2):327-332.Rowley-Conwy P, Albarella U, and Dobney K. 2012. Distinguishing Wild Boar from Domestic Pigs in Prehistory: A Review of Approaches and Recent Results. Journal of World Prehistory 25:1-44.Wang H, Martin L, Hu S, and Wang W. 2012. Pig domestication and husbandry practices in the middle Neolithic of the Wei River Valley, northwest China: evidence from linear enamel hypoplasia. Journal of Archaeological Science 39(12):3662-3670.Zhang J, Jiao T, and Zhao S. 2016. Genetic diversity in the mitochondrial DNA D-loop region of global swine (Sus scrofa) populations. Biochemical and Biophysical Research Co mmunications 473(4):814-820.

Analysis Paper Assignment Example | Topics and Well Written Essays - 750 words - 2

Analysis Paper - Assignment Example The defendant in this trial was U.S Department of Justice and they put forward their arguments. The argument of the defendant was that The Controlled Substances Act has formed a nationwide system which control and regulates controlled substances. The defendant argued by using an  informative rule  stating physician-assisted suicide basically debased the "Controlled Substances Act"  (CSA), and it would lead to the cancellation of the license of the physician. The Trial Court gave its decision. The Trial Court gave its decision in favor of Oregon State. The Trial Court reached to the decision that The Department of Justice had no right to deal with the issue of physician-assisted suicide under the "Controlled Substances Act". This decision put forward the fact that CSA was concerned with the management of banned drugs and did not have to play a role in the healthcare field. The Trial Court stated that medicals decisions were matters of the States. The Appellate Court confirmed that The Department of Justice had appealed. The appellate court was the Supreme Court of the United States. Supreme Court stated that Congress’ decision was clear and they also confirmed the purposes of CSA, which were to keep a check on the use of banned drugs and the regulation of criminal activity. Supreme Court gave reference of Chevron Doctrine in which courts were not bound to abide by the judicial decisions of The Department of Justice. The Supreme Co urt brought into their knowledge that the federal government had the authority to keep a check on the medications that were used in the medical profession. But particularly the CSA did not allow the banning of suicidal medications by The Department of Justice. A dissent was also filed in which an argument was presented that drugs used for the purpose of suicide did not fall in the category of licensed medical practice and

Caliban in The Tempest Essay Example | Topics and Well Written Essays - 1250 words

Caliban in The Tempest - Essay Example The Shakespearean Drama â€Å"The Tempest† involves some ever relevant concepts and characteristics. This play would remain pointless without the distinctive character Caliban who represents the victims of colonization, precisely the natives. Caliban is portrayed as someone who undergoes suffering for no reason in his own region which is captured by a foreigner Prospero. Coupled with certain circumstances and inefficiency, Caliban falls into the bondage of slavery. Significantly, the sufferings of Caliban no matter physical or mental greatly resemble the suffering natives in captured regions. In the play, Caliban is merely a savage or uncivilized ‘half-human, half-monster’ creature whom Prospero dominates and tries to civilize by imposing different tasks on him. Arguably, this was how the so called ‘Prosperos’ perceived their captives. Caliban may have his own reasons for showing unwillingness to accept a foreign culture. Hence, being a slave, Caliban intends to finish Prospero who is mighty and highly ambitious. But Caliban fails in the attempt to kill Prospero even though he is assisted by Trinculo and Stephano. Bloom and Heims put this relation in this way; â€Å"Caliban, very much concerned with revenge, also takes on taint anality through the words of Trinculo and Stephano† (227). This is an attempt to regain the island which belongs to him as hereditary property or possession. This resistance clearly illustrates the unsuccessful movements evolved in certain captured regions after the realization of belongingness. Often these revolutions and revolts were emerged once they were fed up with ill-treatment and domination. And it was reasonable that they sought aid from others to wipe out the illegally invaded outsiders. Hence, it is essential to make a comparison between Prospero and Caliban in this context. Prospero realizes his target, makes preparations and waits for the opportunity to avenge his foes whereas, Caliban too realizes his target but fails to make preparations accordingly to execute the plan in a right manner. Therefore, Caliban’s failure is a clear outcome of one’s emotional reaction against a crisis without realizing one’s own potential and weakness. Caliban as a post colonialism representative should have improved his own potential to resist the occupation of Prospero on the island rather than being foolish to seek external assistance. Knowing the past has greater influence in understanding the present better. Therefore, Shakespeare clearly analyzes the past of Caliban who is a resident of this particular island. The drama indicates that Caliban being the son of the witch Sycorax undergoes a tragic experience that continues with the arrival of Prospero into the island. The most significant change takes place with the departure of Sycorax. The death of Sycorax makes Prospero more powerful that even Caliban is enslaved by him. This entire concept can be interpre ted by interconnecting the invading role of different powerful kingdoms to many underdeveloped and uncivilized regions across the world and their ill-treatment to the nationalities. This enslavement completely consumes the hope of freedom and liberty. Since Caliban being the servant is made to perform every action for the benefit of the master Prospero. However, it indirectly assists the progress of the natives although it is not deliberate. One such act is pointed by Lazarus as â€Å"it is something commonplace in postcolonial literary studies that, like Shakespeare’s Caliban colonized people were able to appreciate a language that was imposed on them and use it to their own ends† (144). It is the similar case witnessed in many captured regions as they are compelled to fulfill the ambition of the mighty, powerful rulers who captured them. Specifically, speaking upon the career of Caliban is demanding as he is the prime sufferer of the play. Moreover, the revolt and di ssatisfaction begin from the very moment when Caliban is captured and enslaved. Apart from