Friday, August 21, 2020
Ducati Essay Example Ducati Essay Ducati Essay Ducati Q) How did Ducati become a beneficial bike creator regardless of its little scope? Before its takeover by the American private value firm Texas Pacific Group (TPG), Ducati went from being one of the top producers of the elite game cruiser industry to being nearly liquidation. TPG recognized Ducati as a very good quality item with huge potential for development yet understood that genuine change was required if Ducati was to ever satisfy this potential. TPG chose to delegate Federico Minoli, a specialist in turnaround the board as the CEO of Ducati. When Minoli showed up he saw that the organization had no particular superseding procedure, there was no administration structure and no set objectives to manage the heading the organization would take. The primary thing that Minoli did was patch up the whole supervisory crew, he searched for staff that were skilled as well as be energetic about Ducati. He accepted that these attributes, joined with next to no interior unbending nature would prompt innovative dynamic by his supervisory crew. Ducati had everything that it required to be fruitful in its market specialty of elite games cruisers; It had a first class extraordinarily excellent item, a world class group of energetic planners and engineers and a brand name with exceptionally solid potential. Its client base was one of the most faithful in the bike business with about 56% communicating rehash buy goals. All Ducati required was a course. Minoli set 2 targets; twofold digit development and to reach HarleyÃ¢â¬â¢s productivity levels the most elevated in the business. By then Ducati confronted two elective procedures it could either concentrate on its item or spotlight on the Ducati brand. The primary system would mean assigning all of DucatiÃ¢â¬â¢s vitality on creating a superior, quicker and all the more impressive item. Anyway Minoli thought that Ducati was not tied in with having the quickest bicycle with the most remarkable motor; it was about the one of a kind inclination, the novel sound, the fantasy, the energy that is evoked by a Ducati. This attention on the brand, the Ã¢â¬Å"World of DucatiÃ¢â¬ , would have been DucatiÃ¢â¬â¢s essential methodology. This central technique joined with an overwhelming exertion to expand its piece of the overall industry, improve in general quality, decrease all wasteful aspects and fundamentally cut down on costs was to be the premise of things to come achievement of Ducati. The 5 mark includes that each cruiser would have, that were going to by and large speak to the general picture of Ducati were the desmodromic appropriation framework, the L-twin motor, the rounded trestle outline, the Italian style and DucatiÃ¢â¬â¢s special sound. Beforehand, Ducati delivered just game bikes, explicitly hyper sport, super game and bare. These bicycles depended on elite and unrivaled plan and were outfitted towards more youthful clients. Ducati chose to extend in the game visiting class so as to create bicycles that would take into account a more established populace. Ducati additionally chose to present more assortment in every one of the classes by presenting both higher and lower end models. This demonstrated to have an awesome effect on incomes as it empowered them to take into account more value delicate clients and simultaneously, energize premiums of to 30% on a portion of their better quality and more Ã¢â¬ËexclusiveÃ¢â¬â¢ models. Besides, Ducati made a ton of enhancements in the utilization of its side organizations of extra parts, frill and clothing. Both creation and dispersion of extra parts was redistributed to 2 organizations in the neighborhood Emilian mechanical locale. This prompted an expansion in accessibility, increasingly proficient conveyance and better costs which implied a critical increment in incomes from save parts. On the adornments and attire side it offered hand crafted segments to improve execution and customization of the bicycles, elite hustling gear and trendy clothing which spoke to the style and restrictiveness of Ducati. It before long turned into the second best brand in bike adornments and attire, just drove by Harley. By 1999 Ducati, in spite of its little size, turned into the most effective maker of game cruisers on the planet. Ducati had figured out how to effectively build up itself as a maker of high caliber, solid and jazzy bikes. They did this through a forceful re-appropriating strategy, utilizing exacting provider measures, utilizing the stage way to deal with creation and by utilizing the benefits of being situated in the exceptionally advanced Emilian mechanical region. Ducati re-appropriated around 87% of their creation, which was the most elevated in the business. By re-appropriating to profoundly particular segments makers in the Emilian region Ducati could concentrate on the key worth adders, for example, structure, RD, the creation of vital parts and quality control. Ducati was particular and set incredible accentuation on the nature of its providers, so its number of providers diminished from 200 to 130. It commonly distinguished at any rate 2 providers for every segment and marked just transient agreements with them. This furnished Ducati with a pool of profoundly serious and devoted providers. A major factor in the productivity of the creation procedure was the stage way to deal with creation. Ducati would isolate cruisers into few huge segments which would comprise of littler subcomponents. A key provider would then be made liable for a part and dealing with the providers for the separate subcomponents. Overwhelming interest in RD was made and an interior plan division (Ducati Design Center) was made which prompted a half lessening so as to advertise for item dispatches. These methodologies joined with a significant level of normalization Ã¢â¬ Ducati just utilized 2 wrench cases and 3 chamber heads in making the entirety of its bikes Ã¢â¬ end up being amazingly gainful as they empowered Ducati to effectively decrease costs, increment quality and productivity all while protecting the substance of Ducati. Ducati additionally propelled another 3 stage dispersion methodology in accordance with the organizations generally speaking marking technique. Right off the bat, it assumed responsibility for conveyance and showcasing in key markets by making auxiliaries. At that point, it redid its system of sellers, rather than concentrating on amount it began putting more prominent accentuation on variables, for example, nature of administrations and showrooms incredibly decreasing the quantity of vendors. Also, finally, it made a chain of Ã¢â¬Å"Ducati StoresÃ¢â¬ in significant urban communities over the world which gave unrivaled specialized help and stressed DucatiÃ¢â¬â¢s interesting and selective brand picture. The new dispersion procedure joined with the remarkable Ã¢â¬Å"World of DucatiÃ¢â¬ technique end up being a hit as DucatiÃ¢â¬â¢s piece of the overall industry developed and the organization received the rewards. Ducati propelled its first worldwide advertising effort in 1998 called Ã¢â¬Å"Ducati PeopleÃ¢â¬ which concentrated on all the qualities that truly distinguished Ducati; the Italian style, the history, the youthful and trendy clients. It additionally started many showcasing efforts with trendy brand names, for example, DKNY and Harrods and was extremely fruitful in building up itself as a planner bike. Its cutting edge Ducati historical center in Bologna which gets around 10,000 guests a year is another image of the in vogue and elite Ã¢â¬Å"World of DucatiÃ¢â¬ . Like the Ã¢â¬Å"Harley Davidson ownerÃ¢â¬â¢s clubÃ¢â¬ Ducati likewise attempted to make a Ã¢â¬Å"Ducati ownerÃ¢â¬â¢s clubÃ¢â¬ and held yearly occasions to make promotion and enthusiasm for the brand. It additionally offered Ducati club individuals selective access to Ducati Race groups through different get-togethers and suppers. In end Ducati, through the usage of a set technique of concentrating on its image, joined with auxiliary changes underway and dispersion had the option to hold as well as effectively extend its market specialty and build up itself as a fruitful and productive cruiser creator.
Sunday, July 12, 2020
What Is A Cause And Effect Essay Samples?When it comes to an essay, a number of factors need to be taken into consideration in order to make sure that you have written the best and most thorough work possible. This is where the essay writing companies can come in handy. By engaging the services of a writing company, you can have the chance to compare what is a cause and effect essay samples, so that you can know what you have written before it is even printed.What is a cause and effect essay samples? The results are often unpredictable, so it is up to the essay writer to make use of a variety of methods. The most common method is to apply Occam's razor, which essentially dictates that the simpler the cause, the more appropriate it is to do a simple and effective solution. For example, in a medical essay, the cause may be the patient's illness or medical condition.The effect, on the other hand, may be the treatment or surgery that will resolve the issue. For example, the effect may be the person who created the infection has been treated by antibiotics, while others will simply have the infection removed.One thing that should be mentioned, though, is that when an essay sample has a combination of both a cause and effect situation, this will be referred to as a cause and effect argument. These types of essay examples will also need to be accompanied by both ample supporting evidence and proper citation of sources.An increasing number of beginning essay writers will come across situations like these, which may result in them trying to tackle them by themselves. It would then be advised that they utilize a writing company, which can handle this and more for them. Writing teams will be able to determine what is a cause and effect essay samples, while giving you an outline to follow, along with giving you a place to get the references and evidences you need. There is a large quantity of essays that are to be written over the course of a semester, or even a term. Most will be rushed into submission before any proper research has been carried out. The good news is that not only can a writing company to help you out, but it can actually save you a lot of time, effort and money.Not only can the writers you employ offer you the right services, but they will also give you all the proof that you will need to back up any claim you may make in the essay. Of course, having proof backing your claims is a must, especially since the level of education required to write an essay may be low, especially for students.In many cases, people may not be capable of completing such a big project in a short time frame. Therefore, it is advisable that you hire a writing company that can provide essay proofing services. Not only will you be able to obtain the proof you need, but you will also be able to get it for a very cheap price.
Wednesday, May 20, 2020
leadership, she was able to create the transformational leadership to serve the greater good by creating value and positive change in her followers which developed them to be leaders. During this time in the US, Blacks were not regarded favorably and to be a black educated female leader, there had to be a lot of Challenging of the Process in order to make change. During a time when it was not the norm to have separate from your spouse. Bethune and her husband Albertus did not agree with her dreams so he left her to return back to N.C. and they never got back together again. In 1904 with $1.50 and her small son Bethune relocated to Daytona Beach after reading about what Brooker T. Washington was doing pertaining to education of blacks she was inspired to open her own school. Many people tried to discourage her to not to go to Daytona because of the living condition of the black laborers in the area. Many of them lived in poverty much like slavery and the Ku Klux Klan were known for c ommitting violent acts against anyone who tried to better African Americans. However, Bethune was not intimidated and on October 3rd, 1904 opened the doors of the Daytona Normal and Industrial Institute for Negro Girls. Her rent was 11 dollars a month and she would charge the small group of young ladies fifty cents a week for tuition. The local black community and church fully supported Bethune by taking up collections and selling chicken dinners to support the school food bill. To offsetShow MoreRelatedTransformational Leadership : Leadership And Leadership887 Words Ã |Ã 4 PagesThe idea of leadership has transformed throughout the years to encompass varying aspects of leadership approaches, leadership types and the like. According to Summerfield (2014), C. F. Rauch and O. Behling, quote leadership as: Leadership is the process of influencing the activities of an organized group toward goal achievement. Given its broad definition, leadership is understood to have different meanings when applied to diverse situations. For example, there are different types of approaches toRead MoreTransformational Leadership : Leadership And Leadership2215 Words Ã |Ã 9 PagesTransformational leadership, also known as charismatic leadership, is based upon transforming the followers into independent and confident workers. These leaders not only want the best for their followers, but they also portray themselves in a positive selfless way. Transformational leadership is one of the most popular approaches to leadership (Northouse, 2013). Throughout this informative research paper, I am going to explain what transformational leadership is, the different theories behind itRead MoreLeadership And Leadership : Transformational Leadership949 Words Ã |Ã 4 Pages Leadership is extremely valuable around the world. Without leadership the world would probably get nowhere. Before the leadership course I am taking I thought of leadership as a simple trait. Now I know that it is much more than that. There is all kinds of ways to lead, and there is also all kinds of followers. The importance of the followers has also grown over time. A great leader would probably not go far without good followers. Therefore there is a very interesting and important connectionRead MoreTransformational And Transactional Leadership : Transformational Leadership1613 Words Ã |Ã 7 Pages Transformational and transactional leadership are two forms of leaders that vary in traits and effectiveness within the business environment. 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This essay will give you a short understanding about two different types of leadership styles and will examine the difference between two i.e. transactional and transformational leaderships through different examples and real life situationsRead MoreA Transformational And Transformational Leadership1104 Words Ã |Ã 5 Pagesdifferent styles of leadership with which to lead their team and their organizations to success. The different styles are authoritarian, procedural, laissez-faire, and I happen to be a transformational and participative leader. Being a leader also has different components that are necessary for success, like the C.O.A.T. assessment which stands for Communication, Opportunity, Advisory, and Talent. I will be discussing how I can implement this assessment in correlation with my leadership styles to createRead MoreTransformational And Transactional Leadership : Transformational Leadership1279 Words Ã |Ã 6 PagesTransformational and Transactional leadership Mark Johnson American Public University Dr. Xiaodong Wu BUSN698 April 30, 2017 Abstract Proper management of institutions is the key to the success of such a firm. The kind of leadership being dispensed directly affects the motivation of employees and their productivity. The two most prominent kinds of leadership are transformational and transactional leadership. This article seeks to discuss the two kinds of leadership and eventually proposeRead MoreTransformational Leadership : Transformational And Transactional Leadership1468 Words Ã |Ã 6 Pagesonline Oxford Dictionary, leadership is Ã¢â¬Å"the action of leading a group of people or an organization.Ã¢â¬ But what makes someone a leader? To put is simply, a leader is someone that motivates and inspires those around them to achieve a common goal or vision. That may sound fairly simple, but not everyone is a leader. And there are several different leadership styles to consider. The two most common styles are transformational and transactional leadership. Transformational leadership is generally definedRead MoreTransformational And Transactional Leadership : Transformational Leadership1715 Words Ã |Ã 7 PagesTransformational and Transactional Leadership Transformational leadership taps into the motives of followers in order to reach their goals, while transactional focuses on the exchanges that occur between leaders and followers (Northouse, 2013). The branches of the military in general would be considered transactional leadership organizations. This type of leadership encourages followers to perform tasks at a high level in order to achieve advancement or increase in pay or rank. Conversely, transformationalRead MoreLeadership : Transformational Leadership And Transactional Leadership Essay1607 Words Ã |Ã 7 PagesTheory Transformational Leadership Theory was introduced in 1978 by political sociologist James Mac Gregor Burns and expanded by industrial psychologist Dr. Bernard Bass. In this theory, Burns differentiated two styles of leadership: transformational leadership and transactional leadership. In transformational leadership, it is a process where both the leaders and the followers elevate motivation and morality. The transformational leaders pay attention to the needs and motives of followers and help
Wednesday, May 6, 2020
While many diseases and viruses are caused by outside sources, some diseases occur from within the human body. Regular ailments can be cured with medicine, or fought off overtime by getting a vaccine, but certain diseases and anomalies cannot be directly treated. This is because they are genetically inherited by certain parts of oneÃ¢â¬â¢s DNA. DNA stands for Deoxyribonucleic Acid, and is inherited from the parents of a person. These strands, found within the nucleus of all cells, determine the appearance and genetic structure of a person. Through oneÃ¢â¬â¢s DNA, there may be diseases inherited from the parents, such as sickle cell anemia, GaucherÃ¢â¬â¢s disease and ParkinsonÃ¢â¬â¢s disease. In order to heal and fix patients, doctors needed to learn more about the Human Genome. In 1990 work began on the Human Genome Project, which would map the entirety of the genes in the human species. However, the participants would not have been able to work without the discoveries made by those before them. In order for The Human Genome Project to exist, the background of genetics must be known, for the discoveries made in the field would be what eventually led the project itself. Genetics in itself is a fairly new concept, which officially began in 1865 in central Europe. A monk named Gregor Mendel learned about heredity and inheritance through breeding pea plants. After retiring from his teaching and scientific life, he became the abbot of his church. Unfortunately, the importance of his discovery wasShow MoreRelatedWhat Is The Human Genome Project?1619 Words Ã |Ã 6 PagesThe Human Genome Project? Imagine a world where most diseases and cancers have either been cured or have treatments to help people with them. Where there is no longer a regular doctors check up and now they would now take a look at whatÃ¢â¬â¢s inside you. 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These DNA molecules are made up of two strands. Every strand is composed of four nucleotide bases: adenine, thymine, guanine, and cytosine. Complementary strands are paired in certain ways. Cytosine always pairs with guanine and adenine always pairs with thymine. The human genome holds about 3 billion base pairs, found in the chromosomes. Each of the 46 chromosomes are composed of thousands of genesRead MoreAdvancements in the Field of Genomics961 Words Ã |Ã 4 Pagesthe structure, and consequently, the function, of entire genomes, using the resulting genetic information from different specimens in fine-scale genetic mapping. Advancements in other fields such as human biomedicine may also be dependent on progress made in genomics, especially unresolved problems focused on changes in genes triggered or disrupted in development, susceptibility to infectious disease, mechanisms of DNA recombination and genome plasticity which cannot be adequately interpreted withoutRead MoreA Research Study On Dna1322 Words Ã |Ã 6 PagesBackground Research The researcherÃ¢â¬â¢s experiment is almost entirely based on DNA (deoxyribonucleic acid), the relatively recently discovered molecule that Ã¢â¬Å"forms the molecular basis for heredityÃ¢â¬ . In specific, the project to be undertaken focuses on genes, specific sections of DNA, that are responsible for communicating to an organism Ã¢â¬Å"instructions for synthesizing every proteinÃ¢â¬ an organism would require. In the middle of the nineteenth century, a large amount of scientists were involved in theRead MoreEssay about Human Genome1485 Words Ã |Ã 6 Pages GENOME PROJECT Adam and Eve were doomed for trying to be like god, this is the same damnation mankind is headed to. EveryoneÃ¢â¬â¢s dream is to have absolute power and control of everything. The genome project and DNA engineering gives man the ability to create life and cu omize life to his specific needs of likes. So how good is too good? ManÃ¢â¬â¢s ability to make life or create perfect human beings so they can be in a state of Utopia will disturb the balance of nature. Every individual, every childRead MoreNext Generation Sequencing Is The Method Of Determining The Order Of Nucleotides1362 Words Ã |Ã 6 Pagesgenetic regions (clusters of genes), full chromosomes or entire genomes. Sequencing gives the order of individual nucleotides which is present in molecules of DNA or RNA isolated from plants, animals, bacteria, or any other source of genetic information. This information is useful in various fields of biology and other sciences like medicine, forensics, etc. Molecular biology- Sequencing is used in molecular biology to study genomes and the proteins they encode. Information which is obtained usingRead MoreGenomic Structural Variants840 Words Ã |Ã 4 Pagessequences, account for at least five times more variable base pairs than single nucleotide variants among human genomes. However, traditional genome-wide scans for adaptive evolution and disease association tend to ignore thousands of complex structural variants because these scans rely heavily on intact linkage disequilibrium blocks. This is because a majority of deletion polymorphisms in the human genome is not in linkage with single nucleotide variants around it due to frequent gene conversion eventsRead MoreThe Human Genome Project Is A Scientific Program1357 Words Ã |Ã 6 PagesThe Human Genome Project was a scientific program aimed at getting to know all of the complementary sequence of base pairs that make up the human genome, containing approximately 30 thousand genes. The p roject began in 1990 and was originally planned to last 15 years, but rapid technology advances accelerated the completion date to 2003. (WJEC A2 Biology, 2012) says main aims of the project were to: Ã¢â¬ ¢ Identify all the approximately 20,000-25,000 genes in human DNA. Ã¢â¬ ¢ Determine the sequences of theRead MoreThe Disease Of Common Diseases1244 Words Ã |Ã 5 Pagesputative sequence variants at the functional parts of candidate genes. To discover disease-associated genetic variants across whole genome instead of at functional regions, Ã¢â¬Å"indirectÃ¢â¬ approaches, genome-wide association studies (GWAS), were built. In GWAS, a set of sequence variants are used as genetic markers to discover disease associated regions across the human genome, and subsequently to detect causative variants within these regions. As relying on the assumption that the disease risk variants
Question: Describe about the Public Relations and Tactics for Professional Accountants. Answer: Scenario 1 Cawthray et al. (2013) identified that professional accountants will encounter certain threats while they are rendering their services. It is a concern because these threats could cause the accountants to fault the fundamental principles that define the code of ethics. Normally, it is not a must for an accountant to follow the Code of Ethics for Professional Accountants, blindly, rigidly or just because it exists. On the contrary, the professional accountants bear the responsibility of the identification, evaluation, and elimination of threats to compliance. Should the identified threats be significant, the accountant will apply the safeguards which seek to eliminate these threats or even to reduce them to manageable levels (Gauthier et al. 2010). The essentiality of the existence of the Code is to solicit the feeling of responsibility in a bid to act in the best suitable way. Having the Code as a guideline ensures that there is professionalism and for an organization that is marked as such has a higher probability of attracting more clients. A threat that revealed itself in the above conversation is a self-interest threat. Joyce Rankin (2010) identify it a type of threat that will occur following the personal interests of an accountant. The causes of the threat are plenty but one sure way that it comes about is an internal conflict of the accountant. An accountant may face debt which may force the accountant to feed his or her self-interest using resources of the company. When that occurs, the accountant will have to lie about it which may ultimately cost the organization. The unsanctioned expenses that the accountant will cause the company will ultimately become significant (Miller 2010). Self-interest threats are dangerous because they result in reduced accountability of the organizations processes ultimately costing it its profits. The principle that is affected be these threats is the principle of integrity. Self-interest threats in this case study arise because the CFO is showing signs that he might have used some of the organizations resources to fulfill personal endeavors. In this case, the CFO will try to prevent the audit team from finding evidence of the foul play. The evidence in this case study reveals itself when the CFO asks for a refocusing of the analysis in a bid to blind the management of the organization. Self-review threats are those that occur whenever a certain judgment forces a re-evaluation of the professional accountant responsible for it (Magathy Pyman 2010). The threat can be identified when the accountant seems biased in his or her review of a case. Professional accountants are expected to be impartial in their judgments and decisions because they deal with a very sensitive area. If they make biased judgments, it can be deduced that there should be a reason behind the biases. Sometimes, the biased decisions are intended to protect the status of the accountant which also raises concern (ODonohue 2016). What is the accountant trying to protect him or herself from? Therefore, it makes an investigation paramount. In this case study, self-interest threats can be seen when the Chief Financial Officer of the organization intervenes in a case that has been sanctioned by top management. The reaction of the CFO was suspicious because it comes right after going through the draft analysis. Perhaps, the analysis revealed certain inadequacies that might reveal foul play. As a professional, it is easy to notice that the CFO is requesting that some information should be withheld from the final report which begs the question why. The CFO does not want the cash flow to be studied but instead encourages the acquisition part. Scenario 2 The American Accounting Association model suggests that the first step of the process should be the establishment of the facts of the case. It is a mistake to make decisions basing on less information. Facts establishment entails the investigation of the issue so that the claims can be substantiated (Ho Lin 2008). Making informed decisions is the advantage of taking sufficient time to investigate the case. Eliminating ambiguity is the aim of this stage. Here, all the irrelevant information is also removed leaving the decision maker with relevant information. In the case of Luke and Zane, there is a claim that Zane was indeed competent as well as a claim that the client had deceived the audit manager. It would not make sense if Luke rushed the case to his superiors without solid evidence which requires that Luke should conduct a proper investigation. The second stage of the AAA model is the identification of the ethical issues. The primary purpose of this model is to allow for accountants to embrace ethical decision making. Professional accountants face ethical dilemmas in their workplaces every now and then. These ethical dilemmas could force the accountants to break the code of ethics or worse, break the law. Idialu Oghuma (2007) assert that these ethical issues are the reason for the existence of this model. Therefore, before an accountant makes any decision, he or she needs to find out which ethical issues are at stake. In the case of Luke and Zane, the ethical issue present is the fact that if Luke agrees to do the job at hand and gain all the credit, it will mean that he is dishonest. Moreover, he is willing to throw away their relationship because of financial gain. Identifying the norms that govern the way people perceive that particular case is important. That is because it will allow for one to see a possible option to undertake. The stage entails the placement of the issue in its social context. That will provide the societal perspective regarding the matter (Lin Ho 2008). The essence of putting it into context is that it will ensure that the decision that an accountant makes is in line with the requirements of the society and the profession. Regarding Luke and Zane, it is wrong in many societies for one to partake in backdoor endeavors. When Luke decides to go along with the lie that the client perpetrated, it makes him a part of the lie since he wishes to gain from it. Professionally, it is wrong because by accepting the deal created by the client, Luke will be destroying Zanes profession and career. The next stage involves the identification of the possible courses of action that can be taken by the accountant. Having multiple and possible ways to deal with a problem is advantageous because of the numerous options provided. When one option fails, the accountant can resort to using another option. This stage requires that the accountant should make an analysis of the work environment in a bid to seek all the possible opportunities available (Lubbe 2015). These methods are then arranged in a hierarchical manner in order of their priority. The accountant will arrange the options in an order that starts with the best option to the worst option. Lukes first option is to go to a superior officer and reveal the issue to him or her. That will give Zane a chance to prove himself to the organization and ultimately, it will improve their relationship at work. The other option is for Luke to decide to go along with the clients plan of throwing Zane off the job. From the available options, the next stage entails choosing the best option out of the available ones. When making this choice, there is a need for the accountant to remember the norms that apply to that case. The accountant needs to ensure that they are consistent with the norms. If not, there is a possibility that it would result in grave outcomes. The criteria that the accountant will use here is if the option is in line with the norms or not (Sin et al. 2011). The options available will be judged based on this criteria so that the options that are in line gain a priority point over the others. For the case of Luke and Zane, the option that conforms to the norms (represented by the code of ethics) is the option of going to the authority and laying out the accusations and evidence. The next stage involves the accountant considering the consequences that could arise from the available options. That will be another basis upon which the accountant will judge the available options. The AAA model endeavors to render the implications of each option known so that when the final decision is reached, it is made in recognition and full knowledge of these consequences (Solbrekke Englund 2011). Luke will have to make the final decision knowing that each has final consequences. Choosing to go with the clients lies means that he would have a bitter relationship with Zane. It could also cause Zane to lose his job despite his good qualifications. Going to a higher authority will warrant serious investigations which will reveal the truth. Considering that the latter option is more advantageous than the former means that it is the best decision. That leads directly to the final stage of decision making where the accountant can decide on a final decision based on all the informa tion gathered in the process. Ultimately, Luke being a professional using the AAA model, will decide to let the managers of the firm aware of the misdeeds of the client. Using Mary Guys ethical decision-making model, Luke will arrive at the same decision. Yi-Hui (2009) reveals that the model encourages loyalty which in this case, Luke is experiencing a conflict of his loyalties. He could choose to be loyal to himself where he could decide to take up the clients offer. That means that he chooses to betray his loyalty to his friend and his employer. He would betray his friend because he would replace him and ultimately make him redundant. His employer would also be betrayed because Luke would have caused the organization to lose a qualified employee. It will have to incur costs of trying to replace him or even hiring an expatriate. Scenario 3 Brown (2013) defines accounts payables can be defined as the short-term obligations that an organization enters because of purchase of goods and services in the course of business. When an organization buys goods from its suppliers, it is supposed to pay for these products. Until it pays the money, the supplier will consider that money as accounts receivable because it is yet to be paid. When conducting an audit of the accounts receivables system, auditors need to consider that the purchases cycle is inclusive of the authorization purchases as well as the initiation purchases. A sound accounts receivables system is a key factor in the companys success in the business world (Brown 2013). That is because it affects the trust and loyalty of the customers to the company. The tasting the accounts receivable system reveals evidence about the current liabilities of the company. Many organizations ignore the potential effect of the accounts receivable on the profits and functionality of the organization. One of the assertions that presents itself in the case study is the completeness of the system. Regarding this assertion, the auditor checks if all the balances within the system contain all the transactions of the period. Here, the auditor intends to reconcile the entire ledger of the accounts receivables (Camfield Roelen 2013). The essence of this is that it will reveal if there is any issue with the account receivables ledger accounts. That is, if the ledger accounts totals do not add up to the same value as the original amount that the company is supposed to pay. In the case of any discrepancy, this is the first step that the auditor needs to consider. The completeness assertion is at risk in the case study because of the existence of the discrepancy between the requested amounts and the amounts presented in the invoices. The discrepancy can be inferred to produce two outcomes. First, it is possible that the ledger accounts have missed certain transactions which would result in an imbalance of the ledger accounts. The company can deal with this by ensuring that the accountants revisit the ledgers in a bid to calculate the totals again. The second potential outcome could be that the accountants responsible are deliberately missing out on some of the payments (Espinosa 2006). That can be substantiated with the fact that most of the unpaid invoices are as a result of incorrect pricing. That begs the question why many of these invoices are not correctly priced. The fact that the account receivable system is inaccurate begs for further investigations. Unusual relations of the accounts receivable system should be thoroughly investigated if the company is to discover where the fault is with the system. Greenfield et al. (2010) posit that failure to detect these faults could have an undesired effect on the companys profits because it will impact the loyalty of the clients. When the organization is unable to meet the cost of the items it purchases in good time, there is a chance that its suppliers will lose their trust in the organization. That increases the rate of substitution for the organization which is very threatening. The suppliers will opt to seek better partners which will cause the organization to face increased challenges in its industry. For instance, when the organization fails to identify the source of the problem, it will cause the suppliers to look for other clients that can buy their products. That will cause the organization to look for suppliers from other areas which increase the operation costs of the organizatio n. Under the test of completeness, cash disbursement cutoff tests could be useful. It is a test that involves testing if the accounts receivable reduction and the cash disbursement can be reconciled to bring about the same figure (Kirkham 2008). An unequal sum present evidence of foul play which warrants intervention. Regarding this test, the auditor needs to check the last transaction and trace it to the accounts payable subsidiary ledger. The trace will reveal the channels through which the accounts payable transactions follow. An advantage of doing this is that it will accentuate if there is any stage in the channel where there seems to be an issue. Another assertion that is at risk from the case study is that of disclosure or presentation of the accounts receivable. Concerning this, the auditor endeavors to discover if the accounts payable balance has been presented accurately. When these amounts are not presented in an accurate manner, there are several potential outcomes (Klitzman 2011). One of these outcomes is the fact that it could result in underpayment or overpayment of the organizations suppliers. An inaccurate presentation also means that there is an issue with the system or someone is deliberately causing these discrepancies. In this case study, this assertion is at risk primarily because there are invoices which are unpaid because of inaccurate pricing. That is evidence backing up the notion that there is an issue with the accounts receivable system. Thus, as a senior auditor, that is evidence that requires fast action. When investigating this assertion, the auditor needs to recheck the financials of the organization. Typically, an organization will list the accounts payable as liabilities of the organization. The accounts payables are purchases of goods by the organizations. Therefore, the accounts payable should be on the list of the cost of goods sold which is subtracted as a cost of operation. If the audit reveals that the accounts payable have not been placed on the right side of the ledger accounts, then it means that there is a wrong presentation and disclosure of the accounts payable. The auditor needs to read the footnotes that underlie every business transaction that involves the account payable (Livermore Cochrane 2006). That is because the footnotes will lead to the discovery of unusual transactions which have remained undisclosed. Unusual transactions raise red flags because they are unexplained and probably unsanctioned by the organizations management. Tracing down the unusual transac tion could prove valuable because it can lead to the primary source of the problem. Conducting this test will assist in the revelation of the problems that the accounts receivable system of the Peak Sawmill Limited. References Brown, a 2013, 'understanding pharmaceutical research manipulation in the context of accounting manipulation', journal of law, medicine ethics, 41, 3, pp. 611-619. Camfield, l, roelen, k 2013, 'chronic poverty in rural ethiopia through the lens of life-histories', journal of human development capabilities, 14, 4, pp. 581-602. Cawthray, t, prenzler, t, porter, l 2013, 'updating international law enforcement ethics: international codes of conduct', criminal justice ethics, 32, 3, pp. 187-209. Espinosa, a 2006, 'the spanish reformation: institutional reform, taxation, and the secularization of ecclesiastical properties under charles v', sixteenth century journal, 37, 1, pp. 3-24. Gauthier, j, pettifor, j, ferrero, a 2010, 'the universal declaration of ethical principles for psychologists: a culture-sensitive model for creating and reviewing a code of ethics', ethics behavior, 20, 3/4, pp. 179-196. Greenfield, d, nugus, p, travaglia, j, braithwaite, j 2010, 'auditing an organization's inter-professional learning and inter-professional practice: the inter-professional praxis audit framework (ipaf)', journal of inter-professional care, 24, 4, pp. 436-449. Ho, y, lin, c 2008, 'cultural values and cognitive moral development of accounting ethics: a cross-cultural study', social behavior personality: an international journal, 36, 7, pp. 883-892. Idialu, j, oghuma, r 2007, 'educating accountants in corruption pervasive societies: a focus on nigeria', college student journal, 41, 4, pp. 1209-1217. Joyce, n, rankin, t 2010, 'the lessons of the development of the first apa ethics code: blending science, practice, and politics', ethics behavior, 20, 6, pp. 466-481. Kirkham, r 2008, 'quiet moves toward proportionate dispute resolution: the law commission's consultation paper on administrative redress', journal of social welfare family law, 30, 2, pp. 163-174. Klitzman, r 2011, 'views and experiences of irbs concerning research integrity', journal of law, medicine ethics, 39, 3, pp. 513-528. Lin, c, ho, y 2008, 'an examination of cultural differences in ethical decision making using the multidimensional ethics scale', social behavior personality: an international journal, 36, 9, pp. 1213-1222. Livermore, l, cochrane, r 2006, 'decision to delivery interval: a retrospective study of 1,000 emergency caesarean sections', journal of obstetrics gynecology, 26, 4, pp. 307-310. Lubbe, i 2015, 'educating professionals - perceptions of the research-teaching nexus in accounting (a case study)', studies in higher education, 40, 6, pp. 1085-1106. Magahy, b, pyman, m 2010, 'ethics and business conduct in defense establishments: an international review', journal of military ethics, 9, 1, pp. 57-76. Miller, s 2010, 'integrity systems and professional reporting in police organizations', criminal justice ethics, 29, 3, pp. 241-257. Odonohue, wt 2016, 'oppression, privilege, bias, prejudice, and stereotyping: problems in the apa code of ethics', ethics behavior, 26, 7, pp. 527-544. Sin, s, reid, a, dahlgren, l 2011, 'the conceptions of work in the accounting profession in the twenty-first century from the experiences of practitioners', studies in continuing education, 33, 2, pp. 139-156. Solbrekke, t, englund, t 2011, 'bringing professional responsibility back in', studies in higher education, 36, 7, pp. 847-861. Yi-hui, h 2009, 'associations between the religious beliefs and ethical-reasoning abilities of future accounting professionals', social behavior personality: an international journal, 37, 5, pp. 673-678.
Thursday, April 23, 2020
Mariachi Music Research Paper Essay Paper Mariachi music originated in Jalisco. Mexico. It is said it began in the town of Cocula. It is a version of theatrical orchestra. it includes fiddles. harp and guitars which developed in and around Jalisco. It began in the nineteenth century. and is still popular today. The Violin is apart of a Mariachi ensemble. it is a string instrument. It is 4 stringed and the smallest. highest-pitched member of the threading household. The intent of the fiddle in mariachi music is to complement cornet tunes. The most of import component of this manner of playing to utilize the full bow. The Vihuela besides plays a major function in a Mariachi ensemble. The Vihuela is an instrument that is fundamentally two different guitars pealing instruments. The one played in the Mariachi set is from the nineteenth century. It has 5 strings and originated from Mexico. There is another 1 from the 15th and sixteenth century. that one originated in Spain. That specific Vihuela typically had 12 strings. The Guitarron is a really big. deep bodied Mexican 6- twine acoustic bass. It is similar to the guitar developed from the sixteenth century. The Guitarron is typically played by duplicating notes by octave. The Guitarron is used to maintain the round and other instruments together. We will write a custom essay sample on Mariachi Music Research Paper Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mariachi Music Research Paper Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mariachi Music Research Paper Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The cornet is apart of the brass household. it has the highest registry out of all the other instruments. It is played by blowing air threw closed lips. The cornet replaced the horn in the mariachi set. now there is normally two huntsmans horns in a mariachi set. The cornet combination in mariachi was popularized in the 1950s. There are many features to mariachi sets. The signifiers found in mariachi music are. the most of import component of the manner. Mariachi vocal signifiers ( such as the bolero. cancion ranchera. boy. huapango. joropo. and danzon ) are ever the rhythmic forms that are performed by the guitar subdivision of the group. There is besides singing involved in mariachi music. For illustration. the Ã¢â¬Å"grito mexicanoÃ¢â¬ . a cry that is done at musical interludes during a vocal. either by the instrumentalists and the listening audience. Like of that would be the mariachi participants singing Ã¢â¬Å"AY YA YAY YA! Ã¢â¬