360-Degree Performance Reviews Provide Greater Feedback in Healthcare

Abstract Healthcare organizations have a unique set of challenges, particularly when it comes to measuring performance and understanding development needs. Some are strong at measuring clinical or functional skills. Yet few are equally adept at assessing the non-clinical skills that are so important to overall success in a healthcare organization. 360-degree feedback can play a significant role in understanding the other side of performance, those skills that are not directly tied to day-to-day, job specific ability. Rather than relying on the perceptions of one individual, 360-degree feedback takes into account multiple perspectives. This is especially important when one person (i. e. , the employee’s manager) does not have the opportunity to observe all areas of the employee’s performance. Those working alongside the employee, along with the supervisor, are generally able to provide a more comprehensive look at the employee’s behavior and/or performance. 360-Degree Performance Reviews Provide Greater Feedback in Healthcare I. Introduction Performance of individual employees is central to the long-term success of an organization. Healthcare organizations have a unique set of challenges, particularly when it comes to measuring performance and understanding development needs. Some are strong at measuring clinical or functional skills. Yet few are equally adept at assessing the non-clinical skills that are so important to overall success in a healthcare organization. Clinical, or functional, ability is at the base of healthcare performance. However, possessing these skills does not always ensure success. Unfortunately, many organizations ignore â€Å"soft side† skills like communication and relationship management, viewing these interpersonal and behavioral skills as â€Å"nice to have† qualities. Yet lack of interpersonal performance is something that generally cannot be compensated for by even the strongest of clinical skills (Maylett, 2009). II. Expectations of the Consumer Issues of performance and productivity are continuously being scrutinized by the leaders of healthcare organizations. Although cost is urrently the driving force for health care system reform, there is still great concern for the quality of the health care provided. Consumers of healthcare services are now asking â€Å"How can I get the best care for the least amount of money? † This means that for an organization to gain competitive advantage, they must make sure that not only is the quality of care high, but the cost must al so be reasonable when compared to other providers of similar services. Equally important for the healthcare organization to recognize is that the definition of quality performance is not â€Å"value-neutral†. Standards are continuously evolving to reflect changes in values, new scientific findings, new technology, changes in regulatory requirements and laws and changes in the healthcare market place. The changes in these standards reflect the differences between the purchaser and the patient. The healthcare purchaser is concerned how effectively their dollars are spent and getting the most care for their money, while the patient expects the healthcare provider to be responsive to their individual needs (Popovich, 1998). Currently, the Joint Commission requires accredited healthcare organizations to assess, track and improve the competence of all employees (Fried & Fottler, 2008). In addition, the Malcolm Baldridge National Quality Awards best business practices includes a model that is being increasingly followed by the healthcare industry that addresses key human resource practices directed toward creating a high performance workplace and toward developing staff by performance management systems (Kuzmits, Adams, Sussman & Rabo, 2004). As cost stabilizes and becomes more aligned across providers, quality will become more important in deciding which organization or provider to use. According to the Joint Commission on Accreditation of Healthcare Organizations, â€Å"accurate, complete and relevant performance data can provide users of organizational services with objective evidence on which quality judgments can be based. † Patients and consumers now consistently assess the performance history of healthcare providers, organizations and systems. Therefore, those providers should be assessing their performance to help identify opportunities for improvement (Popovich). III. Performance Assessment and Management Having a well-functioning performance management system can help the organization determine several things, including the effectiveness of their selection process, the effectiveness of their training mechanisms and whether the organization’s compensation program is effective at driving employees to perform at a higher level. Performance management refers to a set of tools and practices that consists of setting goals with employees, designing strategies to make and sustain improvement, monitoring progress toward achieving goals, ongoing feedback and coaching by supervisors and peers, and measuring individual performance. Supervisors and employees tend to be uneasy about performance management and reviews, considering the process uncomfortable, highly unproductive and sometimes even unnecessary. Managers are often uncomfortable with sitting down to discuss concerns about performance with employees and employees often feel as though their managers are being critical and condescending during the process. Complicating matters is that performance appraisals and reviews can be extremely emotional, especially when directly tied to an employee’s potential compensation. Traditional performance appraisals have involved the employee’s manager collecting information about the employee, observing their performance and then sharing that information back with the employee. The review may include discussions about promotion, change in compensation, disciplinary action, transfer or recommendations for training. One concern with these types of assessments is that they are often subject to the biases and subjectivity of a single individual. Given the complexity of most healthcare jobs, it is often unrealistic for one individual to accurately describe the employee’s performance. In addition, traditional performance appraisal done purely for administrative reasons may be less than adequate for encouraging development, career planning or performance improvement (Jackson & Greller, 1998). Another concern with the traditional single source performance appraisal is that supervisors only view performance from one perspective and often cannot directly observe employee performance. Furthermore, supervisor-based appraisal systems do not easily capture many important employee contributions, such as helping and training coworkers and being good team players (Fedor, Bettenhausen & Davis, 1999). IV. Multi-source, or 360-degree, Performance Reviews Assessing performance in today’s complex health care environment resents a challenge to the healthcare profession. In order to effectively evaluate performance within this complex and evolving environment, evaluation from multiple sources is required. Among the most useful ways to collect job performance information is to use multiple sources, or 360-degree feedback. This method recognizes that for most positions, relying on one source of information about an employee’s performance leads to incomplete and often inaccurat e information. This is especially important when one person (i. e. the employee’s supervisor) does not have the opportunity to observe all areas of the employee’s performance. Those working alongside the employee, along with the supervisor, are generally able to provide a more comprehensive look at the employee’s behavior and/or performance. Feedback is a vital part of performance, growth and development. Understanding ourselves and how we interact with others helps us to understand what impact we have on those around us. A 360-degree assessment provides a comprehensive summary of an employee’s skills, abilities, styles and job-related competencies. The logic underlying 360-degree feedback is that there are many sources of information in organizations, and much of that information is available both to the manager and to the employee. Co-workers, customers, other managers and even the employee themselves can be sources of feedback (Jackson & Greller). Simply put, 360-degree feedback is a method for evaluating an employee’s performance based upon feedback from everyone with whom the individual comes in contact – supervisors, coworkers, partners, subordinates, even the general public. This type of feedback helps employees see themselves as others see them and allows them to seriously examine their behavior. It allows them to understand how others view their effectiveness and become more cognizant of how their effectiveness as an individual, co-worker or employee is perceived by others. It can reveal areas in which employees are performing particularly well and those areas in which there is room for improvement. 360-degree feedback provides the employee and the organization with a wealth of information including the following: †¢ an increase in self-knowledge for the employee encourages continuous learning †¢ stimulates the employee to enhance their strengths †¢ identifies areas that need development or improvement †¢ provides guidance for positive change †¢ supports coaching and mentoring initiatives This information helps to build a partnership between the individual and the organization to maintain the process of continuous growth (Bentl ey, n. d. ). This review process is also helpful for the supervisor – it can provide a more accurate assessment of an employee’s performance and help eliminate accusations of favoritism. The process provides greater objectivity and because it is submitted anonymously, it provides a supervisor with the most unbiased and accurate information from which to draw performance conclusions. This new level of understanding is invaluable as employees develop professionally. Recent studies suggest that a large percentage of workers who have participated in 360-degree reviews feel that the feedback was more accurate and more reflective of their performance than feedback from just one supervisor (Gallagher, 2008). Additionally, this information provides great benefits to the healthcare organization as well: †¢ it enhances employee morale †¢ aids in assigning work †¢ stimulates employees to improve their work †¢ provides a basis for employment termination for sub-standard performers †¢ assists in determining who should be promoted, transferred or given additional compensation †¢ reveals exceptional employee talents and skills †¢ uncovers weaknesses in the training program †¢ promotes confidence in employer’s fairness †¢ helps resolve disputes in arbitration cases †¢ offers a basis for employee guidance and counseling (Harrison, 1978). In healthcare organizations, multisource appraisal, or 360-degree feedback, can play a significant role in understanding the other side of performance, those skills that are not directly tied to day-to-day, job-specific ability. These include such things as how well the individual collaborates with other health professionals to achieve desired outcomes, how well they improve their knowledge and understanding of their own performance, how they keep up to date with new developments and the degree to which they are aware of their own strengths and weaknesses (Council of Academic Hospitals of Ontario, 2009). Partly in response to concerns about performance and patient safety, and partly in response to demands for accountability to patients and funding agencies, the assessment of healthcare employee competence has received much attention. These concerns have shifted the concept of competence from a narrow definition of â€Å"clinical competence† or the ability to perform technical medical acts to â€Å"behavioral competence† which includes interpersonal and communication skills, judgment, relationship management and professionalism (Lockyer, 2003). Healthcare worker performance is recognized as being complex, multi-factorial and non-linear in nature. It is clearly influenced by the fact that healthcare workers perform within teams and systems and that their performance oftentimes is a reflection of the performance of the broader environment in which they work (Council of Academic Hospitals of Ontario). While there is wide acknowledgement that faulty systems and processes within the delivery of health care may adversely affect patient safety, individual failures can also contribute to patient injuries and complications. At a minimum, healthcare worker competency must be assured to maximize patient safety, as well as to ensure that the highest quality of patient care is provided. In addition, providing feedback that helps coworkers develop their interpersonal and task-related skills can improve work unit performance and, possibly, make one’s job easier and their environment more pleasant (Fedor, Bettenhausen & Davis). As a result of individual performance assessments, 360-degree performance feedback in healthcare has the added advantage of identifying organizational improvement opportunities. Individual performance problems may identify larger systems or team challenges within a department or organization. The identification of these issues may be useful in guiding quality improvement initiatives that can be undertaken by the healthcare organization (Council of Academic Hospitals of Ontario). Multisource feedback is seen as potentially more useful than supervisor-only evaluations, especially in environments like healthcare organizations where the organizational structure is more flat and team-based (Rynes, Gerhart & Parks, 2005). Most 360-degree feedback programs are strategic initiatives resulting in a tested method of improving productivity and job satisfaction. They are designed to support increased competitive advantage, development of leaders, increases in productivity, improved morale and job satisfaction and retention of high-performing employees (Bentley). Using 360-degree performance review models provides for ongoing measurement of healthcare delivery performance and subsequent assessment of the quality of that care. In addition, the models can be revised as needed to reflect the changes in the healthcare system and in the perspectives of the different sources that determine the standards that must be met and the resulting performance assessment. The 360-degree evaluation will help employees identify their strengths so they can build on them at the same time it addresses their skill gaps. It is a process that leads to continuous learning, team building, growing self-confidence and improved productivity. V. Conclusion A changing healthcare environment has resulted in an increased focus on performance, both at the organizational and individual levels. Healthcare managers and leaders face an increased need to focus on both operational, or clinical, performance as well as non-clinical performance such as communication, leadership and interpersonal skills. Performance measured solely from a clinical skills perspective misses a critical factor – behavior skills, or the â€Å"soft-side† of performance (Maylett & Riboldi, 2008). Managers lacking in the non-clinical/non-functional side of leadership typically experience significant issues that eventually lead to decreased overall performance. On an organizational level, this could potentially result in high turnover, disengaged employees and lack of teamwork which will eventually impact patient care. Healthcare leaders are under increased pressure to raise the performance bar. Consumers and patients are demanding healthcare organizations deliver superior customer service and patient care in an often difficult environment. It is vital that healthcare leaders look at both elements of performance – the clinical AND the interpersonal. Each element plays a critical role in the overall effectiveness of the employee, manager and the organization and ultimately in the organization’s competitive advantage. BIBLIOGRAPHY Bentley, T. (n. d. ). Cumulative 360 Data Guides Strategic Planning. Panoramic Feedback. Retrieved from http://www. panoramicfeedback. com/shared/articles/hrdotorg. html. Council of Academic Hospitals of Ontario. (2009). 360-Degree Physician Performance Review Toolkit. Ontario, Canada. Fedor, D. ,  Bettenhausen, K. ,  &  Davis, W. (1999). Peer reviews: Employees' dual roles as raters and recipients. Group & Organization Management,  24(1),  92-120. Retrieved January 25, 2010, from ABI/INFORM Global. (Document ID:  39161423). Fried, B & Fottler, M. (2008). Human Resources in Healthcare: Managing for Success. (3rd ed. ) Chicago, IL. Health Administration Press. Gallagher, T. (2008). 360-Degree Performance Reviews Offer Valuable Perspectives. Financial Executive, 24(10), 61. Retrieved from Business Source Premier database. Harrison, R (1978). Performance Evaluation in a Medical Environment. Medical Group Management, Sept. /Oct. 1978, 22-23. Retrieved from Business Source Premier database. Jackson, J. , & Greller, M. (1998). Decision Elements for Using 360 ° Feedback. Human Resource Planning, 21(4), 18-28. Retrieved from Business Source Premier database. Kuzmits, F. , Adams, A. , Sussman, L. , & Raho, L. (2004). 360-feedback in health care management: a field study. Health Care Manager, 23(4), 321-328. Retrieved from CINAHL with Full Text database. Lockyer, J. (2003). Multisource feedback in the assessment of physician competencies. Journal of Continuing Education in the Health Professions, 23(1), 4-12. Retrieved from CINAHL with Full Text database. Maylett, T. 2009). Healthcare Leadership Looking Beyond the Clinical Side of Performance. DecisionWise Leadership Intelligence. Retrieved from http://www. decwise. com. Maylett, T. & Riboldi, J. (2008). Guide to Using 360 Degree Feedback for Performance Reviews. Retrieved January 18, 2010 from http://www. decwise. com/pdf/DecisionWise-Whitepaper-Guide-to-Using-360s-for-Performance-Reviews. pdf Popovich, J (1998. ) Multidi mensional Performance Measurement. Journal of Nursing Care Quality. 12(4):14-21[Article: PDF Only]Retrieved from CINAHL with full text database. Rynes, S. , Gerhart, B. ,

America & Globalization Essay

Abstract The purpose of this paper is to explore the idea that American corporations are working with international companies to help boost the economy. The paper focuses on the use of globalization as a primary tool towards accomplishing that goal. The paper also provides the reader with views from both supporters of globalization and opponents as well. The articles used for this paper give very interesting facts as well as views on both sides of the socio-economic table. In U.S Liberal Politics author Deborah White’s article â€Å"Pros and Cons of Free Trade† she discuses globalization in relation to free trade agreements and provides both pros and cons as well as a generalized definition of free trade. Meanwhile, Gary Hufbauer provides a more supporting article on Globalization supplied with studies and debates. As for Chris Isidore’s article, it focuses generally on the recessions from past to present and what trends are different and remain the same when it deals with the progression of the economy. Lastly, Wikipedia’s definition of †Globalization† lays out in detail the history, timeline, business applications, and etc. about the economic reference. In like manner, this paper examines the overall analysis of globalization and how it relates to boosting the economy. America & Globalization One of the biggest topics today in America’s current events is the U.S. economy and the need for an economical boost. The U.S. declared the latest recession the biggest since the Great Depression. According to Chris Isidore (2010, p.1), â€Å"The Great Recession started in December 2007 and ended June 2009†. However, this information does nothing for the many Americans out of work, over-debt in their mortgage, and uncertain about their financial future. Nevertheless, seemingly, the American corporations have worked hard to try to find ways to help fellow Americans and boost the economy back to its median. One of the ways big corporations think will help is the use of Globalization. According to Wikipedia (2012, p.1) by definition, â€Å"Globalization refers to the increasingly global relationships of culture, people, and economic activity. It is generally used to refer to economic globalization: the global distribution of the production of goods and services, through reduction of barriers to international trade such as tariffs, export fees, and import quotas†. Comparatively, the United Nations Economic and Social Commission have also written that globalization â€Å"is a widely-used term that can be defined in a number of different ways. When used in an economic context, it refers to the reduction and removal of barriers between national borders in order to facilitate the flow of goods, capital, and services and labor†¦Ã¢â‚¬  In contrast, there are just as many people opposed to this idea as those whom support it. Deborah White writes (p.1), â€Å"One angry complaint is that more than three million U.S. jobs with middle-class wages have been outsourced to foreign countries since 1994.† It seems that the biggest obstacle is convincing the middle class that globalization is in fact, a good idea for the economy. Those same opponents believe that free trade has caused more U.S. jobs losses than gains, especially for higher-wage jobs. They also feel that many free trade agreements are bad deals for the U.S. Nevertheless, American corporations in conjunction with government officials are both working with other international companies to help boost our economy. To begin with, American corporations like the idea of boosting the economy through the use of globalization. Henceforth, with treaties like NAFTA (North American Free Trade Agreement) and organizations like NATO (North Atlantic Treaty Organization) America has been at the forefront of the campaign for the removal of barriers between national borders in order to facilitate the flow of goods, capital, services and labor. Moreover, as White writes (2012, p.2), â€Å"The purpose of free trade agreements is to allow faster and more business between the two countries/areas, which should benefit both.† Statistics show that globalization does help boost the economy. Gary Clyde Hufbauer writes in his article, â€Å"The Peterson Institute calculates that the US economy is approximately $1 trillion richer each year owing to past globalization—the payoff both from technological innovation and from policy liberalization—and could gain another $500 billion annually from futur e liberalization†. These are the numbers that motivate American Corporations. In addition, globalization helps increase sales and profits for U.S. businesses, which ultimately boost the economy. What the middle class does not understand is that globalizations tactics such free trade help create more jobs within the middle class sector for the long term. White also adds (2012, p.2), â€Å"Removal of costly and delaying trade barriers, such as tariffs, quotas and conditions, inherently leads to easier and swifter trade of consumer goods. The result is an increased volume of U.S. sales.† Globalization also helps to develop and strengthen the economy of the poorest countries as well. Some of the biggest benefits of poor countries through tactics like free trade are creating more industrialized nations and increasing the purchase of their natural resources and/or labor services. Condescendingly, there are just as many opponents to globalization and free trade as there are supporters. Many of those that oppose consists of middle class Americans and the congressman they elect. The biggest problem is a fear of the unknown. Middle class Americans don’t want to wait for the â€Å"long-term†. They want to continue to have the same security of employment as they’ve always had, which is understandable. Nevertheless, they also feel free trade agreements cause a loss in higher paying jobs. This is the basis or platform for the argument of the â€Å"War on the Middle Class†. The argument of free trade and globalization, although provides a soaring boost in corporate profits, individual wages stagnate. This leaves no room for the middle-class to advance. As White explains (2012, p.2), â€Å"While corporate profits soar, individual wages stagnate, held at least partly in check by the brave new fact of offshoring — that millions of Americans’ jobs can be performed at a fraction of the cost in developing nations near and far.† All things considered, the determination of whether globalization is good for the economy will continue to be a debatable issue amongst those of different socio-economic groups. Nevertheless, there is no doubt that globalization has its pros and cons. The ultimate goal and mindset of American Corporations behind implementing globalization is to work with international companies in an effort to boost the economy. Famous investor Warren Buffet once said, â€Å"Someone’s sitting in the shade today because someone planted a tree a long time ago.’ Whether that shade tree is globalization, who knows? The ultimate goal is creating jobs and getting the economy back on course. References Deborah White. (2012) US Liberal Politics Pros and Cons of Free Trade Agreement. Retrieved from http://usliberals.about.com/od/theeconomyjobs/i/FreeTradeAgmts.htm Chris Isidore. (September 2010) Economy Recession officially ended in June 2009. Retrieved from http://money.cnn.com/2010/09/20/news/economy/recession_over/index.htm Gary Hufbauer. (May 2008) Answering the Critics: Why Large American Gains from Globalization Are Plausible. Retrieved from http://www.iie.com/publications/papers/paper.cfm?ResearchID=929 Wikipedia. (March 2012) Globalization Retrieved from http://en.wikipedia.org/wiki/Globalization

Anita Roddick The Body Shop Commerce Essay

Anita Roddick The Body Shop Commerce Essay Moore and Buttner defined female entrepreneurs as those who use their knowledge and resources to develop or create new business opportunities, who are actively involved in managing their businesses, and own at least 50 percent of the business have been in operation for longer than a year†. In this 21st century, women had a dramatically changing over the year and year. Women breakthrough from the traditional position that as an internal housewife to a working woman in several fields. Nowadays, more and more women try to get rid of work as an office woman and get fixed salary every month but they are tries to set up and develop their own business. Since women’s level of education has increasing compare to 20 century, they create their own business based on their high knowledge, skills and interest in several field. There Women not only successful in business field but also other field including political, medical, economic, cosmetic, IT technology, oil and gas, software, food and beverage and so on. This is because there is more support for women entrepreneurs than ever before. However, women entrepreneur are facing constraints and there are solutions for them to improve themselves. Successful Woman Entrepreneurs There are a lot of successful women entrepreneurs who start their business by themselves. They have their own strategies and uniqueness of their products and also management skills that enable their business went for globally. Anita Roddick- The Body Shop anita roddick.jpg body shop.jpg Anita Roddick the founder of The Body Shop. She was born in England in 1942 and married with Gordon Roddick in year 1970 and had 4 children. Anita Roddick started her business in year 1976 where her shop allocated at a back street in Brighton, England. Without much of financing, she only able decorated her shop with green garden lattice to cover the ugly unpainted walls. Anita Roddick got her inspire of her products is when she travel to around the world. Sh e saw local women of Tahiti use cocoa butter to plastering their body and women in Morocco washing hair in mud. After that, Anita Roddick tried to make her own products by using all natural raw materials from fruits and vegetables at home and sales her products in her first shop. She had packaging her products in very simple packaging and inexpensive price for all natural cosmetics and herbal creams and shampoos. She only sold 15 different cosmetic products in her first shop. The first strategy that used by Anita Roddick is differentiate her products with other cosmetic products where her products is all made from natural raw materials such as from fruits and vegetables. This is because of her awareness of most women fear of use artificial chemicals cosmetic products to put on their skin and hair. She had got natural raw materials most from Africa and these natural raw materials made her products unique compared to others. Through this, she built her product brand name which The Bod y Shop sales all natural cosmetic products. The second strategy used by Anita Roddick is CSR (Corporate Social Responsibility). According to ISO Strategic Advisory Group defined CSR as â€Å"is taken to mean a balanced approach for organizations to address economic, social and environmental issues in a way that aims to benefit people, communities and society†. Anita Roddick used CSR strategies as a way to make advertising indirectly to community. She joined Fair Trade Community where she got her natural raw materials from Africa and paid them in a fair price to help them have extra fund to build their facilities such as school and others. Furthermore, she also prevents to use animals tested for her products. Moreover, she join society communities to raise the concern about environmental friendly, protect animals and against animal testing and defend for human rights. Through CSR, she had successful to build good reputation for her shop.

Marketing Questions Research Paper Example | Topics and Well Written Essays - 1250 words

Marketing Questions - Research Paper Example The universal emotions of welcoming them will allow them to gain my trust, therefore work on understanding my points or point of view, as I also do the same. Secondly, I will need to slow down my speech and expressions when explaining about the commodity, so that they do not mix-up everything, which they can amplify their fear of investing in the product (Lilley, 2013). Additionally, I may need to demonstrate my points using pictures or showing the product; ask for a person that can understand their language or culture better; try to confirm that they understood my explanations, exercise patience and maintain a sense of humor, so as to ensure that they remain interested. In dealing with older customers, I would ensure that I show respect to them, because that would be the first quality they may expect from a young attendant. Secondly, I would need to be kind and to show empathy for their incapacities in the case they have any. More importantly, I would need to adjust to their tempo of speech, so that they can understand me well and connect with me (Lilley, 2013). Additionally, showing them cheer will help them feel comfortable in my company, which will affect their buying behavior. In dealing with very talkative customers, first I will need to direct the talk in the direction of the sale, and immediately they pause their talk, I give them a summary of the talk and then I switch to the product and all its benefits. Apart from the explanation, a sample would help, and then I ask him to check it out a little (Lilley, 2013). After he has talked about it for a while, I will have all the information on his needs, therefore will mention them repeatedly, so that they purchase it. 2. Many employees are motivated by getting more money, in the form of bonuses or raises, but it is not always possible to increase the pay of employees – as a way of motivating them. This is particularly the case, due to the adverse financial situation facing many companies and institutions (Dow, 2012). However, money is not the strongest and not the only source of motivation. Recognition, which is the practice of congratulating an employee or acknowledging their input and good performance, empowers them by making them feel happier about themselves and their performance, which triggers improved performance. Recognition lies at the subconscious desires of all individuals; making them feel appreciated and valued for their contribution as an employee and for their uniqueness as a people who make a difference triggers their suppressed abilities (Dow, 2012). Valuing workers implies that the employer sees them as individuals that contribute towards the overa ll accomplishment and the goals of the company. When an employer makes his employees feel appreciated, he pushes them to pursue doing well and ensuring that their input and contribution will continue to be appreciated (Dow, 2012). Appealing to the human need for recognition makes employees to take more interest in the performance of their job, which contributes to the overall success of their organization. In many cases, when the employees of an organization are happy about their job, they are more likely to serve their customers well, which contributes to further success for the organization (Dow, 2012). The critical need played by money and recognition shows that employees are motivated by both money and recognition; therefore employees should offer both – so as to increase employee satisfaction. 3. The three qualities of a good leader that strengthen customer service abilities include

Immunopharmacolgy Essay Example | Topics and Well Written Essays - 2000 words

Immunopharmacolgy - Essay Example The authors showed also that phosphoramidon significantly potentiates neuropeptide-induced airway microvascular leakage at proximal intrapulmonary airways, but not at any other airway level (ibid, p. 945). There are no available data about the combined action of posphoramidon and histamine and capscaicin. Nevertheless, some authors discuss the mechanisms of interaction between peptidergic and histaminergic stimuli in the pathogenesis of bronchial asthma (Crimi et al., 1995; O'Connor et al., 2004; Kirsch et al., 1992; Crimi et al., 1988). For example, the results of Intalian scientists (Crimi et al., 1995) provided evidence of phosphoramidon role in the mediation of Bradykinin-related responses but not in the mediation of histaminergic effects. Contrarily, capsaicin and phosphoramidon have synergistic effects on the bronchial tone (Sagara et al., 1993). To determine whether the epithelium influenced the effect of endogenously released and exogenously released substance P on smooth muscle function there is expediently to conduct two different experiments. The first one will test the action of exogenously released substance P and can be conducted in vivo with the administration of substance P via inhalation. The effects of endogenously released substance P could be tested in the in vitro study with isolated tracheal ring where some of them will be processed by the airway epithelium removal. Th The major effect of epithelium removal on the contractile response to substance P could be related to the loss of neutral endopeptidase and neuropeptide degradation. This hypothesis also is proved by the numerous experimental studies (Toews et al., 1997; Frossard et al., 1989 etc) References 1. Crimi et al. (1988) Effect of nedocromil on bronchospasm induced by inhalation of substance P in asthmatic subjects. Clin Allergy. 18(4) pp. 375-82 2. Crimi et al. (1995) Effect of an inhaled neutral endopeptidase inhibitor, phosphoramidon, on baseline airway calibre and bronchial responsiveness to bradykinin in asthma. 4Thorax. 50(5):505-10. 3. Gallelli et al. (2003) Role of tachykinins in the bronchoconstriction induced by HCl intraesophageal instillation in the rabbit. Life Sci. 72(10) 1135-1142. 4. Kirsch et al. (1992) Mechanism of platelet activating factor-induced vascular leakage in the rat trachea. Exp Lung Res. 18(4) pp. 447-459. 5. 4Lotvall et al. (1991) Differential effects of phosphoramidon on neurokinin A- and substance P-induced airflow obstruction and airway microvascular leakage in guinea-pig. Br J Pharmacol. 104(4):945-9. 6. Marini et al. (1996) Endothelin-1 induces increased fibronectin expression in human bronchial epithelial cells. Biochem Biophys Res Commun. 220(3) 896-899. 7. 4O'Connor et al. (2004) The role of substance P in inflammatory disease. J Cell Physiol. 201(2):167-80. 8. 4Sagara et al. (1993) Effect of capsaicin on the migration of eosinophils into the bronchi of guinea pigs Arerugi. 42(3 Pt 1):236-42 9. 4Toews, Ustinova & Schultz (1997) Lysophosphatidic acid enhances contractility of isolated airway smooth muscle. J Appl Physiol. 1997 Oct;83(4):1216-22. 10. 4Zhan, Adner & Cardell (2004) Interleukin-1beta attenuates endothelin B receptor-mediated airway contractions in a murine in vitro model of asthma: roles of endothelin converting enzyme and mitogen-activated protein kinase pathways. Clin Exp Allergy. 34(9) pp.

History of Industrial Design Essay Example | Topics and Well Written Essays - 250 words - 1

History of Industrial Design - Essay Example As a result of these negative impacts, major players such as Germany made great improvements to secure the future of plastics. Some of these changes were around things such as an assumption that the consumers would willingly and eagerly purchase the new and advanced plastic (Venturi & Rauch, 1978). Secondly, there was also the aspect of an emerging mass-culture. Mass media completely changed the culture of the plastic consumers. Also intensified new communication forms that never existed before made a cultural climate change inevitable. This plastic influence on culture emanating from the earlier motives of innovation and substitution drastically conditions the people’s perception on plastics and lifestyles. As a result of these changes, plastics continue to exist in the present world. High tech plastics are been applied in a world of places. The absolute dominance of plastics has to the world that it is not a bad thing as it was once thought. The American architect wrote his Complexity and contradiction in architecture to verify a fact in the theory of architecture and practice. Venturi tries to reinforce the principles of architecture back a mainstream that is always established under the popular culture. In his work, Venturi privileged some issues in an attempt to underscore his objective. Venturi privileged the non-straightforward Architecture. He clearly puts it clear the he appreciate and likes elements that are hybrid as opposed to pure, He also puts it openly that he likes elements that are distorted as opposed to straight forward ones (Venturi & Rauch, 1978). Secondly, on contradiction and simplification, he puts out clearly that the modern architects have opted for the primitive methods of solving problems while ignoring the most diverse and sophisticated ones. Venturi believes that for perfect work then the architects must establish a balance between these two sides of the coin. And lastly, venture also touches on the ambiguity.

Self-Criticism for Attempt of Cheating Article Example | Topics and Well Written Essays - 500 words

Self-Criticism for Attempt of Cheating - Article Example According to the research findings, it can, therefore, be said that the sequence of events as they unfolded in the author’s life is confusing and hilarious since all through he was busy preparing for the examination. Although the author deeply regrets his callousness, he also would like to take this opportunity to explain his predicament. The researcher consistently has good grades in studies and there is no need for him to use cheating to pass any examination. The biggest mistake that the author seems to have made is leaving behind a set of note cards in his calculator while preparing for the paper. In the author’s hurry and dedication towards the subject, he ended up in the examination hall with the notes right in his calculator, without him being aware of it. The researcher’s only aim and intent during the exam were to stay sincere in his journey of solving the problems in the question paper. In no way, had the author any intention of using those note cards pr esent in his calculator. A chance discovery by the invigilator revealed to the author the presence of these notes. He has always been critical of tech-savvy students taking undue advantage of the gadgets that they are allowed to carry in the examination hall. The researcher is also aware that in separate studies, it has been found that 34% of the students in examination halls resort to carrying notes in their gadgets like cell phones, graphing calculators, and laptops. The allegation that the invigilator made on the author, therefore, looks too real to be refuted. However, the author is also aware that when there is a major mistake on the part of a student like him that has been committed, the authorities will give him a chance to explain himself, understand his predicament and not consider him liable for the penalty. It is very unfortunate for the author to have been so careless and unbecoming, especially when he has the rare privilege and honor of studying in an institution of hig h esteem.

Fundamental of International Buisness Essay Example | Topics and Well Written Essays - 500 words - 1

Fundamental of International Buisness - Essay Example Ð µ is closÐ µly connÐ µctÐ µd with Ð µconomic growth Ð °nd tÐ µchnologicÐ °l chÐ °ngÐ µ, drÐ °mÐ °tic incrÐ µÃ °sÐ µs in world trÐ °dÐ µ in goods, sÐ µrvicÐ µs Ð °nd finÐ °nciÐ °l Ð °ssÐ µts in lÐ °st dÐ µcÐ °dÐ µs Ð °rÐ µ duÐ µ to drÐ °stic Ð µconomic chÐ °ngÐ µs Ð °nd tÐ µchnologicÐ °l Ð °dvÐ °ncÐ µs. Ð ctuÐ °l tÐ µchnologicÐ °l dÐ µvÐ µlopmÐ µnts hÐ °vÐ µ strong implicÐ °tions for world trÐ °dÐ µ Ð °nd output growth. TÐ µchnologicÐ °l Ð °dvÐ °ncÐ µs drÐ °sticÐ °lly rÐ µducÐ µd thÐ µ trÐ °nsportÐ °tion Ð °nd tÐ µlÐ µcommunicÐ °tion costs Ð °nd drÐ °mÐ °ticÐ °lly chÐ °ngÐ µd thÐ µ structurÐ µ of intÐ µrnÐ °tionÐ °l trÐ °dÐ µ in thÐ µ sÐ °mÐ µ timÐ µ. In fÐ °ct, nÐ µw tÐ µchnologicÐ °l chÐ °ngÐ µs lowÐ µr thÐ µ nÐ °turÐ °l bÐ °rriÐ µrs of spÐ °cÐ µ Ð °nd timÐ µ thÐ °t sÐ µpÐ °rÐ °tÐ µ nÐ °tionÐ °l mÐ °rkÐ µts whilÐ µ libÐ µrÐ °lizÐ °tion policiÐ µs thÐ µ Ð °rtifici Ð °l bÐ °rriÐ µrs to thÐ µ intÐ µrnÐ °tionÐ °l movÐ µmÐ µnts of goods, sÐ µrvicÐ µs Ð °nd cÐ °pitÐ °l. TÐ µchnologicÐ °l dÐ µvÐ µlopmÐ µnt mÐ °y bÐ µ Ð °ccÐ µptÐ µd Ð °s thÐ µ Ð µnginÐ µ of thÐ µ Ð µconomic globÐ °lizÐ °tion in thÐ µ world. ThÐ µ lÐ µvÐ µl of tÐ µchnology, broÐ °dly spÐ µÃ °king, cÐ °n bÐ µ dÐ µfinÐ µd Ð °s Ð ° stock or Ð ° combinÐ °tion of our knowlÐ µdgÐ µ Ð °nd Ð µxpÐ µriÐ µncÐ µs on production procÐ µss, product quÐ °lity, orgÐ °nizÐ °tion of production Ð °nd mÐ °nÐ °gÐ µmÐ µnt, mÐ °rkÐ µting Ð °nd sÐ µrvicÐ µs (Kibritcioglu, 1997). In Ð °ll countriÐ µs, thÐ µ primÐ °ry Ð µxport sÐ µctor is mÐ °nufÐ °cturing industry, Ð µxcÐ µpt thÐ µ MiddlÐ µ ЕÐ °stÐ µrn Ð °nd Ð fricÐ °n countriÐ µs which Ð °rÐ µ rÐ µlÐ °tivÐ µly rÐ µsourcÐ µ Ð °bundÐ °nt Ð °nd hÐ µncÐ µ, Ð µxport mÐ °inly mining sÐ µctor products or oil. TÐ µchnologicÐ °l Ð °dvÐ °ncÐ µs is thÐ µ kÐ µy fÐ °ctor in thÐ µ growing volumÐ µ of intÐ µrnÐ °tionÐ °l trÐ °dÐ µ of goods Ð °nd sÐ µrvicÐ µs. TÐ µchnologicÐ °l gÐ °p bÐ µtwÐ µÃ µn industriÐ °lizÐ µd Ð °nd dÐ µvÐ µloping countriÐ µs Ð °s Ð ° sourcÐ µ of forÐ µign trÐ °dÐ µ, on thÐ µ othÐ µr hÐ °nd, mÐ °y bÐ µ closÐ µd Ð µithÐ µr duÐ µ to thÐ µ continuÐ °l dissÐ µminÐ °tion of informÐ °tion from thÐ µ Ð °dvÐ °ncÐ µd onÐ µs or both. ThÐ µrÐ µ Ð °rÐ µ mÐ °ny intÐ µrnÐ °tionÐ °l orgÐ °nizÐ °tions thÐ °t fÐ °cilitÐ °tÐ µ forÐ µign trÐ °dÐ µ. Ð mong thÐ µm thÐ µ most

Utilitarian Case Study Example | Topics and Well Written Essays - 250 words

Utilitarian - Case Study Example In utilitarianism, ethical behavior implies acting in the interests of the larger group, even if one must sacrifice one’s own interests to do so, just as Posner did in the film. The welfare of the group matters not the individual. According to Mill, higher pleasures are logical or intellectual while lower pleasures are concerned with the physical needs. The role of pleasure is to provide happiness. Showing compassion for the society helps an individual care for the community in which he or she lives. Compassion is very significant to an individual in that it makes them realize the meaning and purpose of life, which is to be happy. This is because since every person wants to be happy, they will do anything to avoid misery and suffering. Virtues are important because they help human beings to derive pleasure in their actions, have uniformity in the way they act, and act promptly which in turn will result to peaceful co-existence, thus everybody will be happy about the life they live. Posner is following the principle of act utilitarianism in that he desires to die so that he does not cause financial constrain to his family. John Stuart Mill would support this principle because it aims to produce the greatest happiness for the greatest

Ocean Park (Hong Kong) Essay Example | Topics and Well Written Essays - 1000 words

Ocean Park (Hong Kong) - Essay Example There are three attraction areas in this park which include Headland, Lowland and Tai Shue Wan. The three areas are connected by a cable car, ocean express and outdoor escalator which is considered to be the second longest in the earth (Citi International Case Competition, 2008). The greatest attractions of Ocean Park include amusement park, an oceanarium and an open-air theme park. Hong Kong Ocean Park inaugurated a ‘flagship marine-themed zone’ – ‘Aqua City’ on 26th January 2011. It is the giant aquarium of Aqua City and became the latest attraction for the tourist. The aquarium features around 5,000 marine animals belonging to more than 400 species (China Travel Guide, 2011). 2.0 Strength and Weakness of Culture of Ocean Park 2.1 Strength In Southeast Asia, Ocean Park is the best park with its infrastructure on a mountainside. It is one of the largest entertainment and educational parks. Though it is quite old, it has been maintained properly (Orac le Think Quest, n.d.). Ocean Park is recognised as an iconic entity in Hong Kong, which is popularised with local people along with tourists. About 55% of the tourists are from China and other foreign countries. The people are provided with both educational and recreational facilities. ... They can acquire knowledge about the aquatic life from Chinese Sturgeon Aquarium, Atoll Reef and Sea Jelly Spectacular. At present the theme park has 19 rides along with two rollercoaster. 11 animals are displayed in the house such as a and Chinese sturgeon aquarium, giant panda habitat and a jelly fish A four-storyed aquarium demonstrates nearly about 2,000 fishes (Citi International Case Competition, 2008). In the lower part of the park, there is a parrot garden as well as garden theatre where various animals along with parrot perform shows. The upper portion have recreation centre of marine game which is on the top of the mountain (Oracle Think Quest, n.d.). The water world is also available in the Ocean Park which is greatly enjoyed by the people during summer season (Asian Info, 2000). The park has strong brand and has gained its popularity globally. The Ocean Park is rich in all the traditional cultures of China. The Chinese culture can be observed in this largest theme park. C able car facilities are provided to experience the natural view of southern coast, Aberdeen and neighbouring islands of Hong Kong. The prices range of Ocean Park is also competitive than other existing parks in Hong Kong (Bloom & Et. Al., 2005). 2.2 Weakness The park is located in the hillside thus it causes problem in land development. The financial strength of the Ocean Park is less. They are not getting any financial support and are dependent on their own income along with production cost. The park has developed various strategies to renovate the place but enough time will be required for the work. As the park was opened in 1977, it is much older than other parks. The attractiveness of the park has subsided, thus the tourists are less

The Speckled band Essay Example for Free

The Speckled band Essay The horrific details that Conan Doyle puts across in his stories are not dampened in any way and this makes the story seem more believable. He goes to great lengths to describe everything so that a full picture can be constructed without leaving anything to the imagination. This ensures that the reader sees the story in exactly the way Conan Doyle wants them to see it. It also emphasises the feeling of trust for the narrator since hes sharing so many details. In The Adventure of the Engineers Thumb an example of this detail shows in the paragraph spoken by the engineer: Oh no: not now. I shall have to tell my tale to the police; but, between ourselves, if it were not for the convincing evidence of this wound of mine, I should be surprised if they believed my statement, for it is a very extraordinary one, and I have not much in the way of proof with which to back it up. And, even if they believe me, the clues which I can give them are so vague that it is a question whether justice will be done. In order to increase the image created by Conan Doyle, conversation is short, sharp and factual to make sure that only facts are expressed to the reader so that they can make up their own mind about what is happening. Conan Doyle doesnt force his opinions on them and this makes it more realistic. An example of this type of conversation is exchanged between Holmes and the Engineer: One horse? interjected Holmes. Yes, only one. Did you observe the colour? Yes, I saw it by the sidelights when I was stepping into the carriage. It was chestnut. Tired-looking or fresh? Oh, fresh and glossy. Thank-you. I am sorry to have interrupted you. Pray continue your most interesting statement. The engineer seems to be telling everything he knows and this makes him much more believable. The very detailed description of the events has another effect. It very gradually builds up the suspense and the reader is allowed to wonder what the mystery could be and what could be so unusual. The engineers statement is greatly lengthened to ensure that this happens effectively. The intrigue of this story is increased by the odd contrasts between the characters. To one side of the engineer, there is a very respectable professional man, Dr. Watson, who is in stark contrast to the quirky and abnormal private detective Sherlock Holmes and they are both in stark contrast to the engineer, a man of manual occupation. The quirkiness, that is so unique to Holmes character, adds a further level of realism to the story because it enables twists to the plot that ensure the story is not tiresome. The name Colonel Lysander Stark gives a sense of intrigue. The reader is at once put on edge about his behaviour, reminded of a stereotypical Colonel, who is a cruel harsh person with militaristic cruelty. He is portrayed as a model villain. He has a German accent, which was a very common nationality for stereotypical villains of stories of the time. From the beginning, he is described as thin, mysterious and inhuman. These qualities can be seen from Conan Doyles description of Stark: he is man rather over the middle size but of an exceeding thinness. I do not think that I have ever seen so thin a man. His whole face sharpened away into nose and chin, and the skin of his cheeks was drawn quite tense over his outstanding bones. Yet this emaciation seemed to be his natural habit, and due to no disease, for his eye was bright, his step brisk, and his bearing assured. Using little but important description, he is able to build up a powerful image that has the ability to shock the reader. It is instantly believable and this serves the purpose of calming the reader into a false sense of security. When the whole truth is finally revealed it is more stunning and much more successful in entertaining the reader. The language of the time seemed to be as formal and as accurate English as it could be and much less slang was used. Holmes and Watson speak very typically posh English. Using a language like this gives the stories the atmosphere of that time. Conan Doyle established a tradition of detective fiction and as a result Sherlock Holmes became one of the most famous and popular detectives. When Conan Doyle killed off Sherlock Holmes, the public was devastated to read about the death of the detective. Men in London wore black armbands as a mark of protest. It got so bad that Conan Doyle even received death threats and as a result he re-introduced Sherlock Holmes. This just shows how popular, realistic and believable the Sherlock Holmes stories really are. The reason why Sherlock Holmes stories are popular is because of their fascinating and realistic characters and settings. The stories are very descriptive and it gives you a clear picture of what is happening in them. The settings create an entrancing and mysterious atmosphere from a fascinating period in time for the reader to be drawn into. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Conan Doyle section.

The Risks Of Employing Ex Convicts General Studies Essay

The Risks Of Employing Ex Convicts General Studies Essay 1. Background and Rational for choice of 1st area. Risk of companies employing ex-convicts through the Yellow Ribbon Project. (SPRING.gov.sg) Ex-convicts are trained in courses such as Nitec certification in electronics, ISC in food preparation, ISC in electrical wiring, and NSRS in cleaning skills. They also gain work experience in Singapore Corporation Of Rehabilitative Enterprises (SCORE) industries (eg. Bakery, laundry services, multimedia etc) to remain relevant in the workforce. This benefits employers as these workers are pre-trained and able to start work immediately. It is important to promote the employment of disabled as Singapore has a small population, hence need to maximize human resource. Also, companies need to address prevailing skills shortages and problems in filling job vacancies in tight labour markets. Besides this, due to the fact that Singapore is dependent on foreign workers, ex-convicts can be employed instead, with a lower pay, to reduce their cost of production. Need for ex-convicts to be included in society and for them to be able to sustain themselves without living off others. Thus they will no longer be a burden to society, including companies. Internet sources Ruth and Bryan to find information that explains: (i) risk taken (ii) Its necessity Others Rayna and YiKai to gather statistics/evidence/ survey results to: (i) Provide evidence to show why risk is worth taking (ii) Substantiate the reasons for importance to take risk 2. Details of what happened or was done Companies interested in employing ex-convicts register an account to access the Singapore Corporation Rehabilitative Enterprises online job portal. Companies then employ ex-convicts, giving priority to those who participated in rehabilitative and aftercare programmes, provided by the Yellow Ribbon Project. Last year, a record 2,459 companies pledged to give former convicts a second chance up 13 per cent from the 2,118 registered with the Score in 2009. E.g. Logwin Air + Ocean Singapore pte ltd (Straits Times 14/2/11) Logwin Air + Ocean Singapore, an international logistics company, has hired 3 ex-convicts since 2008. Among these is Mr Abdul Rahim Daud, who was jailed for vehicle theft in 2009. He currently works as an assistant for the company, ensuring that the company does not accidentally export more goods than necessary, saving it money. His boss, managing director Jimmy Ler, says that he is an efficient worker and he is good at what he does. (+)Employed ex-convicts were already trained, so no need to allocate resources to training, save time and money. (+)They work hard as they know the 2nd chance is precious (-)Employees need to go for follow-up sessions with the Singapore After-Care Association (SACA) and Singapore Anti-Narcotics Association (SANA), takes up time. (-)Some employees may revert to old ways, threat to company (-)May tarnish companys reputation as public do not accept criminals, generally. Printed/ internet sources Rayna and Yikai to refer to website and others for employment of ex-convicts programmes. Resource Persons Ruth and Bryan to seek expert opinion about employment of ex-convicts programme. . Printed/ internet sources Rayna refers to Yellow Ribbon website on write-up of collaborations Rayna to write Bryan to vet for spelling grammer and to format document Ruth to vet that substantiation is adequate and start writing Biblio YiKai to vet for logic gaps q Group has shown that 1st area is interesting and has significant lessons to learn from. q Group has shown that an appropriate amount (not too much, not too little) of background information to 1st area is given. 3. Lessons learnt 1. The number of employers willing to hire ex-convict has jumped by nearly a third. 2. Important role families play in the rehabilitation of former prisoners. The Family Resource Centres set up in prisons are where counsellors run workshops in family, parenting and marriage for prisoners to prepare them for life outside jail. Helps them patch things up with family and reconnect with society without being a burden because they are able to support and sustain themselves with a job. 3. Rehabilitative and aftercare programmes and skills training helps to ensure that the ex-convicts will be able to help the company increase productivity and not make losses. Printed Internet sources Ruth and YiKai to find information on: (i) effect of hiring ex-convicts on society (ii) ways government and public can help Others Rayna and Bryan to gather statistics/evidence/ survey results to: (i) provide evidence to show positive welfare effect (ii) substantiate the reasons for employing ex-convicts who participated in the rehabilitative and aftercare programmes. q Specific impacts/approaches have been clearly identified. q Appropriate and relevant lessons learnt have been drawn out from each impact/approaches. 4. Background and rational for choice of 2nd area. Successful social entrepreneur wants to contribute and return back to the society. They lead other companies to employ disabled to build an inclusive society. Joan Bowen is conferred the Notable New Employer Award. The cafe and culinary centre was started in August 2009 to teach essential life-long skills to mildly intellectually handicapped young adults. The cafe operates as a social enterprise with the ultimate aim of equipping youths with special needs with a range of culinary skills so that they are able to make their mark as individuals and contribute as active members of society, says Jeanne Seah-Khong, managing director of Joan Bowen. Joan Bowen, founded by Ms Seah and her husband Khong Yoon Kay, both 55, currently has 13 PWDs on its payroll. They work as cooks, dishwashers and service attendants. To enable the PWDs to learn better, Joan Bowen provides tools like visual aids to help them overcome their handicaps in reading. Work in the cafe is structured for PWDs to work smoot hly. Through systematic training, the PWDs became so proficient in operating the point-of-sale machines, coffee machines and credit-card terminals that they were even able to tell when the machines were due for servicing, Ms Seah adds. Other employers employ disabled because of the following reasons: At the counter in the Toa Payoh KFC restaurant, a crew member taps on his I am deaf badge and, without fuss, takes your order with a big smile. This shows that hiring people with disabilities have benefits as it is believed that many have to work very hard to be accepted into the workforce and will, therefore, be less likely to leave and hence, are motivated and determined to meet employment challenges. Lights, monitors and visual cues in the kitchen alert the hearing-impaired staff when food is ready to serve. A shift manager is on duty he cant hear you either. This shows that companies will benefit as many people with disabilities are accustomed to finding alternative ways of doing things. This innovative thinking can carry over into the workplace. Thus, the cost of hiring disabled workers is not much higher than that of ordinary workers. Despite its handicap, the Toa Payoh outlet has been operating since 2003. Its success has spawned two other deaf-operated KFC branches, in Fuchun Community Centre and Jurong West Community Centre. Apart from the 300 deaf crew on its payroll, KFC also opens its doors to people with Attention Deficit Hyperactivity Disorder as well as the intellectually, physically and visually handicapped. Their ages range from 16 to 56. Some have been with KFC for as long as 19 years. Thus, ensures that human power shortage can be avoided as many people with disabilities tend to remain with the same employer for many years. KFC has not gone unnoticed as a PWD-friendly boss. It was appointed Ambassador for the Deaf in 2004 and awarded the Presidents Social Service Award in 2006. Thus, hiring disabled do not result in a decrease in business for companies but instead increase their business. KFC did not experience a decrease in the number of consumers. This shows that hiring disabled will not affect the business of the companies as customers will often be attracted to or remain loyal with a company that they feel is being inclusive. Statistics show that people with disabilities use less sick leave than non-disabled employees. (Journal of occupational Accidents-1984). Thus, hiring disabled has benefits as they are more productive While the 50 PWDs Hans employs are small in number compared with those on KFCs payroll, they make up almost 10 per cent of its staff. The PWDs are treated as part of Hans big family. We address the PWDs as colleagues and dont see them as a burden, says Hans deputy general manager Gan Yee Chin. Five others also got a special mention for particular exemplary qualities in hiring PWDs Joan Bowen, Eureka Call Centre Systems, Pizza Hut Singapore, Holiday Inn Singapore Orchard City Centre and Fong Shen Mould and Precision Engineering. As a whole, hiring disabled has more advantages than disadvantages as employers have found that most have not only met but exceeded exceptions- In fact, They have gone on to become very productive and loyal Employees. Need to employ disabled people 1. Diversity in the workplace employing disabled people helps the the team to be more diverse, which in turn ups the level of creativity and innovation. Furthermore, they will be drawing from a wider talent pool and there are disabled people who have skills, knowledge and expertise to contribute to the company/society. Louis Harry Survey showed that 88% of people working with a disabled colleague say that this experience is enriching, likely to modify their opinion of disabled people and to give a new sense of value to their job (60%). 2. Tight labour market limited human resources, companies have to make full use of expertise available, and employing disabled people helps them to boost manpower. Louis Harry Survey showed that 80% of people employing or working with disabled workers think that they are as productive as any other employee. 3. Contribute back to society employing disabled people will enable them to earn a steady income to support themselves or their families, also helping to boost their confidence when interacting with other able-bodied individuals. Moreover, the company will earn the respect and admiration of others because of their humanity, they are willing to employ disabled people and are not focused solely on making money. Louis Harry Survey showed that 75% of people working with a disabled colleague think that the recruitment of disabled workers in their firm gives a positive image and influences them favourably in the perception of their employer. Internet sources Rayna and Bryan to design survey for companies, which employed disabled, to gather statistics. Ruth and YiKai to interview KFC for statistics. q Group has shown that 2nd area is interesting and has significant impact. q Group has shown that an appropriate amount (not too much, not too little) of background information to 2nd area is given. 5. Strategies that can be developed from lessons learnt in (3) to apply to 2nd area. Â · Strategy 1: ESPERANZA(Hope) Features of the website: The organizer is the Asian Womens Welfare Association. The main objective of setting up the ESPERAZA is to provide a convenient platform for job matching. The website will be managed by AWWA, which the bridge between companies and disabled. AWWA assist disabled in going onto the website to look for more job opportunities, especially, people who are blind. The website is specially formatted to make it easier for the disabled (cannot sit or look at the computer screen for too long) as the job are categorized according to type of disabilities (e.g. deaf) and industries (e.g. handicraft). To ensure that companies can save money on providing skills training and disabled job opportunities to disabled according to their last talents/experiences and skills learnt previously in AWWA. Disabled visit website, know about different job opportunities and decides on interested and relevant job. AWWA alert disabled that once clicked on `confirm button, disabled will be an official employee of compan y, cannot black out, otherwise they will have a black record and remain unemployed for lifetime. Solution to reduce risk: One of the main reasons why companies hesitate hiring the disabled is cause they are unsure whether the disabled are able to fully commit themselves to the jobs. This includes resigning after a short term and so on. With the features like ‘confirm button, disabled people will take their job interviews into careful consideration. This is turn reduces the risk that the companies face when hiring the disabled. Ways to encourage companies to participate in the job search portal: Send volunteers to companies who are able to hire the disabled to conduct talks. With the talks, companies would be encouraged and ensured that the disabled are not inferior as compared to normal people in terms of efficiency and attitude wise. Lessons learnt from other job search portals Yellow ribbon project: account registration An account is needed for both the employee and the employer. This would prevent anyone from playing prank on such websites, causing inconvenience. Thus, the website would prove to be more efficient and the parties would not have to be afraid of being involved in scam cases. Australian job search portal: Most of the time, it is the employer who comes up with the requirements and the employee who have to search. With the uploading of resumes onto the website, employees are also able to have a chance of getting a job even when they are not using a computer as employers would be able to read the resumes online and decide whether they want to hire the disabled people or not. Thus, the application of allowing the disabled people to upload their resumes online would allow a higher efficiency as it would not only be a one sided issue where only the disabled people are searching for a job but also companies to search for workers. Â · Strategy 2: Rainbow Ribbon Project The Rainbow Ribbon Project is initiated to convince employers that employing disabled has more benefits than disadvantages and also as a supporting role to ensure that companies faces minimum problems with the employment of disabled. The objectives of the Rainbow Ribbon Project can be summarized in R2P: 1. Realizing potential of disabled people to ensure that employers will be able to fill up skills gaps in companies. 2. Reducing prejudice of society towards disabled to ensure that the number of consumers of companies employing disabled will not decrease and that companies will not make any losses. 3. Provide trust of employers in disabled employees to ensure that companies will make sure that their disabled employees can compete and flourish on equal terms in the workplace, maximising the use of human resource and minimising losses for the companies itself. Actions to take: To support the companies, an organization can be set-up. To minimize the extra cost needed to be paid by the companies to employ disabled, the organization will provide assistance to the disabled. Disabled will be attached to a volunteer mentor to offer guidance through taken through the entire project, which starts from helping disabled in getting a suitable job to adapting and settling down in a comfortable job. Disabled will be taken through the process of examining what they have to offer an employer and exploring careers, offered tips on finding a job, getting hired, and making that job work for them, They will be assisted to build their own resume online in RainbowCareerConnect and also link to resources for employment listings. With all these in place, companies do not have to worry and pay extra attention to the disabled employees as their welfare is taken care of, by the organization. 1. Rainbow Day The project reduces the risk of companies employing disabled as it increases the confidence of companies towards disabled. Prior to this day, companies will partner with groups of polytechnic students (School of Design and technology) and share with students areas in companies where disabled can help. After that, Students will design disabled-friendly aids base on needs of companies (e.g. light bulbs used in kitchen as indicators instead of using buzzers, very illustrative menu cards, and simple sign language posters). The Rainbow Day is for companies to witness potential of disabled through try-out of machines. On the actual day, The Coffee Bean shares success in employing disabled to manufacture BURLAP bags to convince companies the abilities of disabled. Disabled people will then visit the booths, where the Polytechnic student showcases aids designed at different booths, to gain hands-on experience. Companies witness what disabled can do when disabled try-out the aids and discover disabled suitable for employment before giving job application forms. Companies provide choice of short-term (e.g. manufacture period) and long-term employment, according to what disabled can do. With this special day in place, companies will not have to provide extra training for the disabled, helping them save cost and after employing them as they employ only disabled with skills they need. Furthermore, this day provides assurance to the companies as they are very sure that the disabled they employ will be of help to the companies, helping it to increase its productivity. 2. Run! for the Rainbow Companies employers will be the participants invited for the competition. Instead of running as a normal people, employers will be running as disabled. Employers will be asked to use or put on special items (e.g. blindfold, wheelchair) as disabled (e.g. blind, deaf, wheelchair-bound), putting themselves in the shoes of disabled people and gain a deeper understanding of the difficulties faced by them. To win the competition, the employers will push themselves hard and put in their best effort to win the competition. Hence, through this competition, companies will be assured of the commitment that disabled employees will put in as they understand how much effort the disabled will put in to ensure that he or she will not be sacked. Thus, companies will benefit as its productivity increases. 3. Rainbow award To recognize values and talents disabled bring to work place. Other than just receiving an award title, disabled will be given a chance to bring in friends, who are also limited by disabilities and are unable to get a job. This will help to increase the overall employment of disabled in the society. To ensure the companies will benefit, the awardees will be the job trainers for the new employees they recommended and must ensure that the new employees are of help to the companies. Thus, with this award, the productivity of the companies will only continue to increase as its manpower will definitely increase but not decrease. Resource Persons Ruth and YiKai to request an interview with AWWA in-charge. Printed/internet sources Bryan refer to AWWA website on how organization works. Rayna find out the different types of jobs suitable. Rayna, YiKai conduct survey for companies interested: -To get evidence that companies need to know potential of disabled before taking the risk to employ Printed/internet Resource YiKai and Ruth research on manufacturers Resource Persons Rayna and Bryan to request collaboration between DPA and polytechnics Resource person Ruth and Bryan contact person-in-charge of The BURLAP bag to gather evidence of its success q The suggested strategy is creative. q The suggested management strategy is appropriate and effective for the target audience. q The suggested management strategy is feasible and manageable. q There is a clear link between the lessons learnt from 1st area and the suggested proposal q Details of the strategy are clearly presented. q There is clear and honest evaluation of the strategy. Any other comments / considerations? There may be a lack of statistics and evidence from the website and hence we need to carry out surveys. We might not be able to get the interviews done in which case we might have to look at another location or organization that is willing to communicate with us. Economically minded organizations may not be willing to work with us as little direct benefits, then need to request help from other non-profit organizations q The group is aware of the potential difficulties they may encounter. q The project is manageable.

Itgc review of the foods fantastic company

Itgc review of the foods fantastic company Several months ago, you started working at a large public accounting firm as an IT staff auditor. You are currently working on your first assignment, an ITGC review of the Foods Fantastic Company (FFC). FFC is a publicly traded, regional grocery store chain, headquartered in Mason, Maryland, and includes 50 stores located in the mid-Atlantic area. The centralized data center is in Mason. FFC relies on an integrated suite of application programs that include state-of-the-art software to manage merchandise replenishment, store- level sales forecasting, and point-of-sale data. For example, FFC relies on bar code scanners and credit/debit card readers. To maintain its competitive edge in its market area, FFC recently implemented a fingerprint bio-coding payment system in all of its stores. This new systems implementation required that FFC change several of its general-ledger application programs; in particular, those related to its cash receipts processing. FFC does not use any outside s ervice organizations to provide its IT services. Sophie Ewing, the audit senior who heads up your team, decided that because of FFCs complex and sophisticated IT processing, an IT General Control (ITGC) review is man- datory to meet SAS 109s risk assessment procedures and SOX Section 404 Management Assessment of Internal Controls requirements. You know that an ITGC review is very important because ITGCs provide the foundation for reliance on any financial information FCCs systems produce. Your evaluation will affect the financial auditor in assessing the risk of material misstatement in FFCs financials, and consequently, the audit plan. At your first team meeting, Sophie announced that your firms network security specialists would review the technical issues related to FFCs internal controls. They will evaluate FFCs operating systems, its telecommunications software, and its network configuration and firewalls. In preparation for the meeting, Sophie encouraged you to review the key provisions included in SAS 109, SOX Section 404, applicable sections of PCAOB Auditing Standard No. 5, and your firms internal guidance, which groups ITGCs into the following five areas: IT management, systems development, data security, change management, and business continuity planning (BCP). IT managements key concepts include ITs position within the organization, whether IT goals are aligned with the organizations strategic goals, the use of an IT steering com- mittee, and whether the IT departments structure promotes proper segregation of duties to protect the organizations assets. Your primary concerns are: Does FFC have an IT strategic plan? To whom does the Chief Information Officer (CIO) report? What key responsibility areas report to the CIO? Does FFC have an IT steering committee? Is so, who are the members? Issues in Accounting Education, February 2009 Assessing Information Technology General Control Risk: An Instructional Case 65 Systems Development The key concepts within systems development include the existence of a new systems implementation methodology, project management, pre- and post-implementation reviews, quality control, adequate testing, and demonstrated compliance with the selected imple- mentation methodology. Based on this understanding, your teams primary concerns are: Does FFC design, develop, and implement systems in a logical fashion? Does the organization consider internal controls as an integral part of systems design or does it retrofit them after implementation? To what extent is FFCs Internal Audit department involved in systems development activities? Is it part of the project review team? Is it a voting member of the team? In particular, how well did FFC manage the development and implementation of its new fingerprint bio-coding payment system? Data Security The critical concepts within data security include adherence to an established infor- mation security policy, access approval on a need-to-know basis, periodic rotation or change of access controls, monitoring, exception reporting, and incident response. Data security has both physical and logical aspects. On the physical side, data security includes physical access and environmental controls over the data center computer room. On the logical side, data security includes policies related to password configuration, change, and history re- strictions. Logical security also includes prompt review, modification, or removal of access due to personnel transfers, promotions, and terminations. Your teams primary concerns are: How well does FFC control physical access to its data center computer room? Is FFCs computer room adequately protected against environmental dangers, such as fire? Does FFC control logical access to its information systems? In particular, how does it control the logical access of terminated or transferred employees? Does FFC have a current IT security policy? Does FFC produce access violation reports? Do FFC IT personnel adhere to IT policy and follow IT procedures? For example, do appropriate personnel review any access violation reports and take the prescribed action? Change Management Change Managements key concepts include documented change procedures, user au- thorization and approval, separation of duties in implementing changes, management re- view, quality control, and adequate testing. Your audit teams primary concerns are: Does FFC have (and follow) formal change management procedures? In particular, did FFC follow these procedures when making any necessary changes to its current application programs because of the new bio-coding payment system? For example: Were the changes approved? Did the programmers adequately test the changes before putting them into production? Did the application programmer(s) that made the code changes, test the changes, and/or put them into production? Business Continuity Planning Key concepts of BCP are managements expectations regarding a timely recovery of processing capabilities, the existence of a written plan, the currency of the plan, offsite Issues in Accounting Education, February 2009 66 Norman, Payne, and Vendrzyk storage of both the plan and data files, and testing of the plan. Your audit teams main concerns are: Does FFC have a written BCP plan? Is it current? When is the last time FFC tested its plan? Does FFC back up its software and data? How often? Where do they store the backups? Did FFC need to recover its systems using its backups during the past fiscal year? Information Collected During the ITGC Review Under Sophie Ewings direction, you and other members of the audit team worked very diligently reviewing FFCs policies and procedures, interviewing FFC client personnel, and observing FFCs various operations and procedures related to its ITGCs. First, your team created an organization chart to document the FFCs management structure (see Ex- hibit 1). Exhibit 2 reflects the information your team collected from interviews, observations, and reviews of corroborating documentation related to FFCs ITGCs. EXHIBIT 1 Foods Fantastic Company Organization Chart Executive Vice President and Chief Financial Officer (CFO) Senior Vice President and Controller Senior Vice President, Internal Audit Senior Vice President and Chief Information Officer (CIO) Senior Vice President and Treasurer Vice President, Applications Vice President, Operations Vice President, Information Security Vice President, Database Administration (Currently V acant) Issues in Accounting Education, February 2009 Assessing Information Technology General Control Risk: An Instructional Case 67 EXHIBIT 2 Foods Fantastic Company IT General Control (ITGC) Review Notes Notes from meetings with the Chief Financial Officer (CFO): Foods Fantastic Company (FFC) implemented a new bio-coding payment system in all of its stores this past fiscal year. FFCs IT Executive Steering Committee develops IT policies and reviews the overall operations of the IT department. The voting members of the committee are: 1. the Senior Vice President (SrVP) and Chief Information Officer (CIO) 2. the VP, Applications 3. the VP, Data Base Administration (DBA) 4. the VP, Operations 5. the VP, Information Security (IS) 6. the Executive Vice President and Chief Financial Officer (CFO) 7. the SrVP, Internal Audit The IT Executive Steering Committee revised FFCs security policy in 2005. The policy addresses all organizational security issues including IT. FFC has no documented business continuity or disaster recovery plan. Management believes such a plan is cost-prohibitive for an organization of its size and FFC has never experienced any major business disruption. In case of disaster, the data center manager would retrieve the most recent backup tapes that are stored offsite. FFC would use these files to recover its systems. Notes from meetings with the SrVP, Internal Audit: FFCs Internal Audit Department is involved as a voting member of the project teams responsible for design, development, and implementation of new projects. Internal audit performs post- implementation reviews on all projects over $2 million. The new bio-coding payment system was 25 percent over its initial time budget and 40 percent over its initial dollar budget. Notes from meetings with the CIO: The VP, Applications is currently responsible for the DBA function. However, the CIO reviews the logs that show the actions of the Application VPs user ID. FFC has an IT strategic plan, which is consistent with its corporate strategic plan. The IT strategic plan outlines the objectives and strategies that the information systems group will implement to assist FFC in meeting its overall business objectives. FFC adopted Structured Systems Analysis and Design Methodology (SSADM), an industry- recognized standard for systems development and project management. All projects (buy or build) follow the applicable SSADM phases. The CIO periodically reviews each projects required budget-to-actual reconciliation. FFCs security policy states that the VP, IS is to conduct a user audit on a quarterly basis. The appropriate department manager reviews electronically submitted reports that list each users profile, note changes on the reports, and return the reports to the VP, IS. The VP then makes the appropriate modifications based on the returned reports. The VP maintains the reports, and initials and dates the report after completing all modifications. Notes from meetings with the VP, Human Resources: FFC is currently interviewing individuals to assume the DBAs responsibilities and hopes to hire someone within the next six to eight months. Aside from the security policy, management does not provide any formalized security awareness programs related to data security. Each month, the Human Resources department forwards a Transfers and Terminations report to the VP, IS. (continued on next page) Issues in Accounting Education, February 2009 68 Norman, Payne, and Vendrzyk EXHIBIT 2 (continued) Notes from meetings with the VP, Applications: The VP, Applications assigns a project manager and develops an initial time and dollar budget for each new development project. IT personnel adequately tested the new bio-coding payment system prior to its implementation. This testing included integration testing, stress testing, and user acceptance testing. User depart- ments corroborated their testing and acceptance of the new system. Application programmers do not have access to the computer room unless escorted by data center personnel (e.g., an operator). FFC instituted formal procedures for change management. The VP, Applications is responsible for change management and maintains all documentation in a fireproof vault in his office. A Change Request form initiates all application software changes, including required software up- grades. A user completes the form, which the users department manager approves. The user forwards the request form to the VP, Applications, who logs each request in a Change Request Log. The VP performs an initial analysis and feasibility study and estimates the required devel- opment hours. The Change Request log is a listing of all requested changes and the status of the change request. The VP, Applications uses this log to track open items and follow up on changes not completed within the original time estimate. The VP, Applications assigns the change request to an applications programmer and issues the current systems documention to the programmer. The applications programmer copies the source code from the systems production region to its development region and makes the change. The pro- grammer works in the systems development region using test data. The programmer tests the change first within the affected module and then within the entire application. Changes are never tested against production data. The programmer updates the necessary systems documentation. The applications programmer migrates the code to the systems test region. A second programmer performs systems integration testing, volume testing, and user acceptance testing, again using test files. The second programmer then performs a quality review of the change, including a source- compare analysis, and reviews the updated systems documentation. Upon completion of testing, the user who requested the change and the appropriate department manager review the test results and accept the change by signing the original request form. The VP, Applications reviews the user-approved request form on which the department manager has indicated that s/he is satisfied that the program is ready for implementation. The VP, Applications also reviews the documentation prior to implementing any new or changed program to ensure that the documentation is adequate. The VP, Applications approves the change, initials the change request form, and transfers the change to the VP, Operations, who officially accepts the change. The VP, Applications then updates the Change Request log and returns the revised systems documentation to the fireproof vault. Notes from meetings with the VP, Operations: FFCs computer room, within its data center, is locked at all times. All outside contractors or visitors must first contact the data center manager for entry into the computer room. Each must bring an official picture ID, sign a visitors log, and be escorted at all times by data center personnel during the visit. In 2002, FFC installed video cameras on all doors entering the computer room to record activity 24/7. Building management staff, who report to the facilities manager, are responsible for main- taining these tapes. The VP, Operations has not needed to review these tapes for at least six months since no unathorized access attempts have been reported. Environmental controls are in place in the computer room (i.e., temperature controls, uninter- rupted power supply, a backup generator, fire-extinguishing equipment, and raised floor). Appro- priate maintenance staff test these controls semi-annually. FFC backs up all of its data each day. It stores its most recent daily backup once a week at a company-owned offsite location, along with the most recent version of its software. FFC did not test backup tapes during the past year and has no plan to test these tapes in the future. The VP, Operations assigns IT operations personnel the task of placing new or changed appli- cations programs into production after the VP, Applications has approved the work. (continued on next page) Issues in Accounting Education, February 2009 Assessing Information Technology General Control Risk: An Instructional Case 69 EXHIBIT 2 (continued) Notes from meetings with the VP, Information Security: The VP, IS grants keycard access to the computer room. The VP, IS receives a keycard access report for the computer room on a monthly basis. The VP, IS determines if an unauthorized access attempt into the computer room has occurred. Passwords are not displayed on terminals or reports. Password standards are enforced by security software. FFC requires a minimum password length of six alphanumeric or special characters and a maximum length of nine alphanumeric or special characters. The software prevents the same character from being used more than once in a password and prevents numbers from being used next to each other in a password. The security software forces users to change their pass- words twice each year. The security software maintains a history of two previous passwords and does not permit employees to reuse their two most recent passwords. The security software does not display statistics regarding employees sign-on information. For example, there is no infor- mation regarding a users sign-on attempts (such as date and time of last sign-on), number of invalid sign-on attempts since last successful sign-on, or number of days prior to password expiration. The system allows three access attempts. If the third attempt is unsuccessful, the user ID is automatically disabled. The user must contact the VP, IS to reset the user ID. The system gen- erates a logical access violation report on a daily basis. User access is limited to workstations within the corresponding responsibility area. For example, users with access to the Accounts Payable module can only log in from workstations located in the Accounts Payable area. A workstation can stand idle for up to 60 minutes before the user is logged off. The VP, IS is responsible for maintaining user profiles and authorization lists. The VP grants access to the system to new hires. The appropriate department manager completes a computerized form that specifies the proper level of access. The VP reviews the request form for proper approvals and then either approves or denies the request. If approved, the VP issues the necessary ID and initial password with the requested access via encrypted email. Normal users may have multiple IDs. Each user ID can log on to one sign-on session at a time. The VP, IS, who has unlimited access, can log in from any workstation and have multiple sign- on sessions. The VP, IS is responsible for modifying and/or disabling user IDs for personnel whose job duties change because of promotions, transfers, and/or terminations based on the Transfers and Ter- minations report. The VP, IS maintains the report, and initials and dates the report when the VP, IS has made all of the modifications. Notes from meeting with the facilities manager, who reports to the VP, Human Resources: According to the facilities manager, no one asked to view the computer room video tapes during the past six months. Observations of the audit team: Documentation of the systems development process for the new bio-coding payment system confirms that the VP, Applications complied with SSADM requirements when implementing this new system. The data center is on the first floor of FFCs building. The data center manager reports to the VP, Operations. Company policy requires the VP, IS to review the keycard access report at least once per quarter. During the past six months, the VP has not reviewed the report for any unauthorized access attempts. The team observed no instances in which application programmers were in the computer room without a proper escort. The team observed no instances in which visitors or outside contractors were in the computer room without a proper escort. (continued on next page) Issues in Accounting Education, February 2009 70 Norman, Payne, and Vendrzyk EXHIBIT 2 (continued) Documentation of the computer room environment controls test results for the last 18 months shows no irregularities. These files are in the CIOs office. If someone attempts to enter the computer room without authorization, company policy requires that the VP, Operations review the video tapes from the computer room cameras within 24 hours. The FFC security policy requires each employee to sign an acknowledgment that s/he read the current policy. A review of the personnel files of a sample of employees found no exceptions. A review of the selected user profiles and passwords revealed the following: User Vice President, Applications Vice President, Information Systems Password 7LiAcOf# QSECOFR1 Note: The acronym QSECOFR looks familiar. Remember to review A Beginners Guide to Auditing the AS/400 Operating System (Bines 2002). During the past six months, the dates of the modifications were about three weeks after the VP, IS received the HRs Transfers and Terminations report. The VP, IS performed the most recent user audit eight months ago. Company policy requires the VP, IS to review the unauthorized system access report on a monthly basis to check for unusual activity (e.g., multiple violations, changes to the authorization lists, etc.). During the past six months, the VP, IS has not reviewed the report for any unauthorized access attempts. The audit team verified that FFC followed its approved change management procedures when making the bio-code payment-related changes to its cash receipts processing and other financial reporting application programs. In the past fiscal year, no incidents occurred that required FFC to recover its systems using its backup tapes. Case Requirements Sophie Ewing assigned your team the following tasks: 1. For each ITGC area, identify the control issues and classify them as strengths or weak- nesses, using Exhibit 3 to document your work. Exhibit 3 will be part of the audit teams work papers. 2. Determine the level of risk (High, Medium, or Low) that you believe is present in each particular ITGC area. 3. Assess the overall risk of the organizations ITGCs, taking into consideration the five separate risk assessments that you just made (task #2 above), and their relative impor- tance to internal controls over FFCs financial reporting. 4. Prepare a report that documents and appropriately supports your overall IT risk as- sessment (task #3), using the guidance Sophie provided in Exhibit 4. You must include a statement explicitly stating your overall risk assessment in the reports concluding section and attach your completed ITGCs matrix. Issues in Accounting Education, February 2009 Assessing Information Technology General Control Risk: An Instructional Case 71 EXHIBIT 3 Foods Fantastic Company IT General Controls Matrix Part A: Strengths and Weaknesses ITGC Area Summary of Issue Strength or Weakness IT Management FFC has an IT strategic plan Strength Part B: Risk Assessment for each ITGC area (Indicate Low, Medium or High) ITGC Area IT Management Systems Development Data Security Change Management Business Continuity Planning Risk Assessment Issues in Accounting Education, February 2009 72 Norman, Payne, and Vendrzyk EXHIBIT 4 Report Guidance IT General Controls Risk Assessment Report Foods Fantastic Company Students Name Date Background: Write a short description of Foods Fantastic Company (FFC) and why the ITGC review is necessary (2-3 sentences). Purpose: Briefly describe the purpose of an ITGC review and why it is important (2-3 sentences). Scope: Provide a short description of the work your team performed at Foods Fantastic to develop your risk assessment (3-4 sentences). Findings: Elaborate on the key finding(s) that influenced your overall risk assessment. Discuss the key control strengths and weaknesses you identified within each of the five ITGC areas and its corresponding risk assessment. Provide enough detail to support your assessment. Include specific examples from the information your team collected (interviews, observations, and reviews of corrob- orating documentation). Your arguments need to be consistent with your risk assessment for the five different areas, as well as your overall risk assessment (4-5 paragraphs). Conclusion: Provide a statement of your overall risk assessment. For example, I set FFCs assessed level of ITGC risk as (Low, Medium, or High) because of . Summarize the primary reasons that contributed to your assessment. Keep in mind the relative im- portance of each of the five ITGC areas in controlling FFCs financial reporting (3-4 sentences).

Symbolism and Allegory in Hawthornes Young Goodman Brown :: Young Goodman Brown YGB

Symbolism and Allegory in Hawthorne's Young Goodman Brown Symbolism, something that figuratively represents something else, is prominent in many literary works. One piece of literature that stands out as a perfect example of symbolism is Nathaniel Hawthorne's "Young Goodman Brown." This story is completely symbolic, and provides a good example of an allegory, or a story in which concrete items or characters represent abstract ideas. Hawthorne uses both objects and people as symbols to better support the allegorical tones throughout "Young Goodman Brown." Nathaniel Hawthorne uses different people as symbols throughout "Young Goodman Brown." The largest symbolic roles in the story are goodman Brown and his wife Faith. Both of the characters' names are symbolic and representative of their personalities. "'With Heaven above and Faith below, I will stand firm against the devil!' cried goodman Brown," is just one of many quotes that directly relates goodman Brown's personality with his name (189). Goodman Brown is truly a good man. Faith, goodman Brown's wife, also has a name that is indicative of her nature. The story directly supports this point in the phrase "Faith, as the wife was aptly named . . . " (184). Faith is persistent in trying to keep goodman Brown off the path of sin in the first part of the story: " . . . pr'y thee, put off your journey until sunrise, and sleep in your own bed to-night" (184). Hawthorne does an excellent job of turning the main characters into symbols that are prominent throughout the story. Nathaniel Hawthorne also uses different objects in the story as symbols. One of these is the staff of the devil : "But the only thing about him, that could be fixed upon as remarkable, was his staff, which bore the likeness of a great black snake . . ." (185). This symbol shows the reader the evil that is involved with the devil character because the serpent is an archetype of the devil, or some sort of evil, which is prominent in many different cultures. Another object Hawthorne uses as a recurring symbol is the pink ribbon. The pink ribbon symbolizes the purity and innocence involved with Faith. "And Faith . . . thrust her own pretty had into the street, letting the wind play with the pink ribbons in her cap," is a great example of how Hawthorne correlates Faith with the pink ribbons of innocence (184).