Action Plan free essay sample

Ymere is one of the largest housing corporations in the Netherlands, active in the Northern Randstad. The organization manages about 82,500 houses, shops and commercial business accommodations, and develops new houses and social property on a large scale. This project, which they are working on, is created to improve the red light district and eventually eliminate any illegal prostitution and drug barons from the area. The idea is to achieve a structural change in this area, the image must change into a high quality and attractive entrance area that reflects the ambitions that Amsterdam has. The municipality of Amsterdam is working on putting the red light district in a different light and therefore is engaging and encouraging other companies that are situated in the area, to do so as well. The commissioning client is the Ymere housing corporation and they are responsible for managing a big building located on the Nieuwezijds Voorburgwal in the Amsterdam city centre. We will write a custom essay sample on Action Plan or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The project group is assigned to create a new concept for an ultimate club experience and because this area is an entertainment centre, Ymere wants to use this building to accommodate a very trendy club where visitors can gain a new and special experience. The concept for this club has to differ from the other clubs located in the area, so no more sex theatres such as â€Å"Casa Rosso† or â€Å"Yab Yum†, but more clubs which offers the visitors a high quality experience such as â€Å"The Supperclub† offers to their guests or â€Å"The (old) Roxy† used to. Knowing more about the assignment and the background of the project means that the project group can focus on the process that follows. We will be brainstorming for a new concept, participating in desk research and participating in field research by visiting two clubs in the Netherlands and two clubs virtually abroad. When the research is done the project group will document everything in a written advisory report for the commissioning client. In this report we will advise the commissioning client on an innovative concept for The Ultimate Club Experience. The advisory report will consist of several parts: 1. The professional supply and demand analysis 2. The observation assignment 3. Development of the concept (the brainstorming stage) 4. Development of the concept 5. English summary The advisory report will be presented and explained to the commissioning client, the consultant and tutor by the members of the project group, in a presentation. Project Objective On Friday 23 December the project group will have produced an Advisory Report consisting of a professional supply and demand analysis, the observation assignment, development of the concept including the brainstorming stage and a summary. These products are based on the creation of The Ultimate Club experience that will be located on the Niewezijds Voorburgwal. In week 2 of the year 2012 we will present our concept clearly and concisely to the commissioning client and give an advice on the realization of the club experience based on our research outcomes and arguments. Project Delineation The project group will prepare an extensive analysis on the supply and demand side of club experiences in Amsterdam and come up with ideas that fill the gap in the supply. The project group will do desk research and also field research regarding the same matter by making research observations on the consumers (gender statistics, the degree of satisfaction, etc. ) and set up interviews with club managers in order to get a better insight into the supply. The project group will not make contact with the consumers, for example through surveys or questionnaires.

The Coronation of Charlemagne essays

The Coronation of Charlemagne essays Through out history rulers and those in power have often sought greater control and attempted to secure more authority. During the Middle Ages power was usually obtained by either being victorious in battle, inheritance, or by entering in some sort of contract. One of the most powerful of all rulers during the Middle Ages was Charlemagne other wise know as Charles the Great. With the start of Charlemagnes rule he was constantly engaged in military campaigns creating a vast empire and rapidly becoming one of the most powerful men of his time. However it is not his military rise to power that historians question rather it is acceptance of secular coronation and taking on the role of Roman Emperor. The fundamental question of Did Charlemagne desire to be crowned by Pope Leo III? or Was he merely caught by surprise as he would like history to believe? arises. If one were to believe what Einhard reported Charlemagne as saying That he would not have come into the church had he known the Pope's plan then the answer to the earlier question would be No. After further research of the question one can see that Charlemagne had much to gain from this new title and the benefits vastly outweighed any ill sentiments in his Carolingian kingdom. He was too powerful of a leader not to have known Pope Leo III plans a head of time an too intelligent not to have seen the benefits of this act. His acceptance of the crown and title Roman Emperor was significant in strengthening his leadership on two major points. First the coronation solidified Charlemagne as the most powerful leader of Western Europe and second it united the Roman Catholic Church with Charlemagnes Carolingian empire. Charlemagne had accomplished more that any other one person in Western Europe since the fall of the Roman Empire. Charlemagne came from a long line of powerful leaders; ...

Models for Web Based Learning Essay Example | Topics and Well Written Essays - 3000 words

Models for Web Based Learning - Essay Example Thirdly, web based learning also helps in small group collaboration. There is also a possibility of using web-based learning as blended learning processes. We can broadly look at web based learning to mean delivery and support to an educational and learning course over the web. Essentially comprising of course materials, quizzes, tests and direct discussions are all made over the web. The course materials created on many occasions are made for contact based learning. When this gets used in web based learning the impact that is realised out of it is limited. Of course, on many situations web based learning would require basic information which can be supplemented by such books. Whereas the requirements of web based learning is different and requires a different style of approach. If they are not employed then the effectiveness of using technology for course delivery is lost. Since most of the technology components are typically asynchronous in nature, delivery has to necessarily go through asynchronous course management. The best way to deliver web based learning might find itself in a multitude of options. It is not possible to arrive at a specific conclusion that would help us in deciding on the right kind of learning processes. ... As AW Bates (1995) says, new technologies such as computers and video conferencing are not necessarily better; it is just that they are different. But then the content of the program and the learning exercise itself is the same old thing and has to be done much in the same way. Web based learning starts from a pure distance learning exercise to a face to face learning system where distance education is used to support the normal program. This is looked at as a continuum and the delivered training depending upon the methods adopted might have varying degrees of personal contact in them (Judie McKimm, 2003). The Learning and Teaching Support Network (LTSN) is formed in UK to make use of the available technology and to provide quality programs to students across the country specifically in dentistry, medicine and veterinary science. Most of the pure distance learning systems would work towards understanding the individual's requirements; it would ideally provide for the needs of the individuals and tries to personalise them to the extent possible. Figure 1: Teaching Process To some extent web based programs could help in drawing out conventional programs and incorporate web based program features in it to enhance the value of the programs. While conventional distance education programs lack the ease of connectivity and communication between the student and the teacher, web based learning could provide the person the same. The other important aspect of web based learning is the asynchronous nature of the communication. This is both a disadvantage and an advantage. Advantage because the timings of the student and the teacher need not go together. Disadvantage is also the same, since this will mean the

A governing body should not be able to dictate an artist's work Essay

A governing body should not be able to dictate an artist's work - Essay Example The nature of art, particularly in the 20th century, functions to push the boundaries on acceptability and develop new perspectives on the world. In these regards, the notion that a governing body would seek to regulate an artist’s work is antithetical to the very nature of artistic production. Still, it’s clear that in some situations artists act not with integrity, but simply in a way designed to garner attention and sensationalism. Furthermore, governing bodies are oftentimes responsible for choosing works of art that are meant to function to beautify city structures or serve a specific atmospheric purpose. In these situations, the artist enters a contract with the governing body. I believe then that the artist is responsible for producing works that functions within the designated context. Still, from an overarching perspective, it’s clear that governing bodies should have limited to no involvement in the regulation of art. Allowing these institutions to regu late art stifles not merely the creativity of the artist, but the collective creative spirit of the society; all of these are elements that are essential to the progress of society, its continued innovation, and economic

Ethics in IT Assignment Essay Example | Topics and Well Written Essays - 250 words

Ethics in IT Assignment - Essay Example Software for business or for entertainment is designed with the sole purpose of making money which makes it mandatory for an engineer to design quality software to make it worth the price. It will be senseless to distinguish software as the same people that use them for entertainment use it for health and rescue purposes. A team of engineers working on a project will have effective methods of execution. Every member of the team having a role to play, it will be easier to share responsibilities. The chances of making mistakes when in a team are expected to be minimal as the work has been broken down in order for an individual to give more concentration to his or her part. Mistakes that may arise from a project handled by a team of engineers will have a greater moral responsibility as it is expected they have consulted widely within the team to avoid any mistakes from arising (Whitbeck, 2008). An individual engineer on the team will not have a greater moral responsibility as compared to the team since the team as a whole is expected to have helped in guiding him from making any

Internal Audit Effectiveness Study on the Public Sector

Internal Audit Effectiveness Study on the Public Sector Agus Setiawaty Determinant of Internal Audit Effectiveness in Public Sector Organizations:  Which factors matter? Abstract Internal audit (IA) play a pivotal role in reinforcing good governance in both public and private organizations through a value-adding role. Yet very few research conducted on the IA effectiveness especially in public sector. The current study aims to examine empirically determinant of effectiveness of IA within organization. Effectiveness scale developed through structured interview with top manager before delivered to real participant. Data in this study collected through questionnaire given to top manager and internal auditor to explore participant perception on IA effectiveness and its determinants. Conventional multiple regression and path analysis is used to examine the association between internal audit effectiveness and four principal factors, namely; professional proficiency, quality of audit work, independence of audit internal department and top management support. Keywords: internal audit effectiveness, effectiveness scale, good governance, balanced scorecard INTRODUCTION Internal Audit (IA) facing higher demands in the line of duty. The role of internal audit now is not only overseeing the operational of organization activities, but has been extended to support the organization through evaluating and improving risk management, control and governance process (IIA, 2004). In this concept, the existence of internal audit is needed by management in order to help them to provide assurance that any risks in organization were identified and prevented effectively, and organizational activities has been controlled in effective and efficient ways. Moreover, Ridley (2008) declared that the construction of modern IA derived from the three Es concept namely effectiveness, efficiency and economy, which defined by as doing the right thing for effectiveness, efficiency describe as doing them well to describe efficiency and doing them cheaply for economy. Of all three factors, effectiveness is viewed as the most important factor because ineffective IA will ultimately cause to futile regardless how efficiently or economically the service is being provided. IA effectiveness is defined as a risk-based audit that support the organization to achieve its objectives through significantly influencing the corporate governance quality (Lenz, 2013). Effective IA is expected to encourage the formation of good governance within organization. The changing of IA role from compliance and safeguarding assets to value-added audit also impact that role in public sector organizations. However, some research findings (Mihret and Woldeyohannis, 2008; Cohen and Sayag, 2010) show that this role has not been effectively implemented in public sector organizations. In Indonesia context, audit findings issued by supreme audit board reveal that there is still problem relate to internal control in government institution although financial statement has been given unqualified opinion. These condition lead to the question about the effectiveness of internal audit function and further the related factors contribute to the IA effectiveness. The purpose of this study is to empirically investigate determinant of effectiveness of IA in public sector, an important concept rarely examined in the scientific literature. Most of previous study focused examining IA effectiveness empirically in the private institution (Cohen and Sayag, 2010; Arena and Azzone, 2009; Karagiorgos, Drogalan and Giovanis, 2011) while research on IA conducted in the context of the public sector has been done with a qualitative approach (Mihret and Yismaw, 2007; Mihret and Woldeyohannis, 2008), none has to conduct it empirically. To the best of our knowledge, there has never been a previous research which examines the determinants of the internal audit effectiveness in Indonesia context especially in public sector. Therefore, according to study of Cohen and Sayag (2010), this research will examine relevant factors to IA effectiveness with development in IA measurement using balanced scorecard framework proposed by Frigo (2002). This measurement claim to be more comprehensive in describing the effectiveness of IA in a organization than used in previous research. This study contributes to the literature by developing a conceptual understanding of IA effectiveness in public sector organizations using comprehensive framework of balanced scorecard which address fundamental issues influencing IA effectiveness in public sector context. This research also contributes to the literature by exploring the determinants of IA effectiveness. It is important to understand which factors determine IA effectiveness because of virtuous influence of effective to organizational performance (Mihret, James and Mula, 2010). This is a proposal paper, consequently, in the next section of this paper, the discussion address to relevant literature on IA Effectiveness and development of research expectation, followed by discussion of research methodology. CONCEPTUAL FRAMEWORK AND RESEARCH EXPECTATION The importance of internal audit function has been realized as an essential contributor to effective corporate governance and quality external financial reporting (Prawitt, Smith and Wood, 2009). The Institute of Internal Auditor (IIA) model offers IA as a key element of establishing high quality corporate governance, as well as management who principally responsible for regular monitoring of managements actions . As mentioned previously, The IIA has extended main function of IA to value adding focus by ensuring compliance to policies, rules, and regulations, which are largely of a financial nature, and by working in partnership with management to help improve operations and manage risk. Although the value-adding notion of IA is assumed shape the IA more effective, this is never guaranteed. In fact the literature suggests that IA effectiveness more influenced by the situational dynamics factor in audit environment (Mihret et al, 2010). Internal Audit Effectiveness As mentioned above, IA function has received greater attention according to its vital contribution to good governance, surely also occur in public sector context. Therefore, effective is needed for answering that challenge. There are two main approaches to the concept of IA effectiveness. The first approach associates effective IA with compliance to some set of auditing standard, such an approach proposed by Sawyer (1988) who assert five standard internal auditing, namely: interdependence, professional proficiency, the scope of work, the performance of the audit and management of the internal audit department. The second approach linking IA effectiveness with subject evaluations from management who act as supply side. In later approach, development of systematic and general valid measurement is needed to gauge IA effectiveness (Schneider, 1984; Dittenhofer, 2001). The early effort was conducted by Hoag (1981) through designing questionnaire to gain feedback about internal auditing pe rformance from management. The measurement of effective IA consist of planning and preparation, the quality of audit report, the timing of the audit, and qualify communication between the relevant parties. Study accomplished by Albrecht, Howe, Schueler and Stocks (1988) which sponsored by The IIA identified 15 factors contribute to the evaluation of IA effectiveness, such as the congruence between auditing work and the goal sets of managers, competence of internal auditor, support from top management to IA function, and several characteristics of IA department. More recently, Ziegenfuss (2000) developed a questionnaire which comprises 84 effectiveness criteria classified into four groups: the IA environment, input, process and output. Results of the study identified five top performance measures, that is: staff experience, supervision form audit committee, management expectation on IA function, audit recommendation followed up by management, and auditor education level. The development of effective IA measurement continue to evolve and sensitive to current issue so that Frigo (2002) introduced balanced scorecard (BSC) framework. For constructing the model, Frigo (2002) confirm his prem ises with BSC concept which built from IA customer perspective, internal audit process, innovations and capabilities. Model developed by Frigo (2002) will be presented next. This study modifies model proposed by Frigo (2002) to precisely adapt with public sector context. Modification is made to audit committee factor because its existence prevail in private institution. As noted before, research on the effectiveness IA is restricted to private sector companies while study in public sector have accomplished qualitatively. The current study takes this line of research a step further by designing and testing such a scale to gain understanding of IA effectiveness in public sector. Determinant of IA Effectiveness Determinant in this study adopted from the model proposed by Lenz and Hahn (2015) which divides effective IA determinant into micro and macro factors. However, this research largely focus the discussion in micro factor. Micro factor categorized into four factors: IA resources, IA process, IA relationship and organization. IA resources measured by staff professional proficiency (Prawitt, 2003; Cohen and Sayag, 2010; Mihret et al, 2010; Pforsich, Kramer, and Just, 2006,2010; Soh and Martinov-Bennie, 2011), IA process explained by quality work of IA department (Cohen and Sayag, 2010), while IA relationship and organization illumined by top management support (Halimah, Othman and Kamaruzaman, 2009; Christopher, Sarens and Leung, 2009; Mihret and Yismaw, 2007, Cohen and Sayag, 2010) and organizational independence (Mihret et al, 2010; Cohen and Sayag, 2010), respectively. Professional proficiency of internal auditor The IIAs Standards for Professional Practice of Internal Auditing require that internal auditors possess the knowledge, skills and expertise needed to accomplish audit work (Institute of Internal Auditors, 2008). Technical competence and continuous training are considered essential for effective IA. Consistent with this thinking, Gramling and Meyers (1997) found that certified internal auditors is perceived as an expert auditor which reflect auditors competence. Professional such as auditor requires a set of expertise in conducting their complicated duty that collectively granted from education, training, experience and professional qualifications (Al-Twaijry, Brierley and Gwillian, 2003). The few studies that concern to this issue indicated that the greater the professional competencies of the IA staff, reflected by their professional training and educational level, the more effective IA department (Albrecht et al. 1988). Nanni (1984) at the same ways, found that auditor experience positively impact the evaluations process of internal accounting control. Therefore, it es expected that Greater professional proficiency of staff within the internal audit department will be related to greater auditing effectiveness (H1). Quality of audit work Compliance with standards, policies and procedures is main concern of internal auditor. One of IA objectives is ensure that companys activities accordance with predetermined rules. Glazer and Jaenike (1980) in Cohen and Sayag (2010) asserted that audit work which sufficiently perform according to internal auditing standards contributes significantly to the effectiveness of auditing. The similar point also claimed by Ridley and DSilva (1997) that complying with professional standards is the most important contributor to IAs added value. It can thus be argued that greater quality of IA work -defined by compliance with formal standards, as well as a high level of efficiency in the audits planning and execution will improve the audits effectiveness (H2) Independence of IA department Independence has long been seen as a crucial factor in conducting audit role. Although initially only intended for the independence of the external auditor, but lately also addressed to the demands of the independence of internal audit, something that might be a serious problem because of auditor position and responsibility lay on under management. The independence of the internal audit department has been identified as a key element of audit effectiveness. Van Peursem (2005), based on interviews with Australian internal auditors, concluded that independence from management is a dominant feature of successful auditing programs. Those auditors able to set their own. It can thus be argued that organisational independence will increase the internal auditors effectiveness (H3). Top Management Support The interaction and relationship between top management and internal auditors is both important and complicated. Management support to IA is considered as a determinant of IA effectiveness (Mihret and Yismaw, 2007). This support could, for instance, be by allocating sufficient human and material resources to IA. It could also be by showing the level of cooperation offered by management. Greater level of auditee cooperation will influences the extent to which IA properly accomplishes its objectives (Al-Twaijry et al., 2003; Mihret and Yismaw, 2007). the relationship between the internal audit staff and the companys management is clearly important in determining the independence and objectivity of the internal auditor (Al-Twaijry et al. 2003;IIA 2006).Management support for IA is thus important both in the abstract (managers must see the activity of the audit department as legitimate) and in ensuring that IA departments have the resources needed to undertake their duty. Therefore, it i s argued that higher support from top management, the more effective the IA (H4). RESEARCH DESIGN The participants The target population for this study is managers and internal auditor from all Indonesian public sector organizations that conduct internal audit. Data in this study will be acquired through questionnaire which will be initially tested for validity and reliability before delivered to each participant. Each organization will accept two questionnaires, one for manager (deal with IA effectiveness) and the other for auditor (answering for independent variables). Variabel measurement Effectiveness of internal auditing Given the lack of IA effectiveness research in public sector organizations, this study will developed own effectiveness scale based on BSC framework proposed by Frigo (2002), supporting with measurement scale fostered by Ziegenfuss (2000). In this study, new effectiveness scale will be designed and adjusted with Indonesian auditing environment. Structured interview will be undertaken with several public sector top managers to gain advice and consideration about developed questionnaire before it comes to statistic analysis for the validity and reliability assessment. Independent variables Professional proficiency, measured by four indicators, consist of educational qualifications, professional certification, work experience and continuous development, Quality work, measured by six indicator, comprises of annual audit plan, access to all organization, significance of audit, auditee response, follow up action, additional activities performed. Independence, measured by nine items, these being: independence level, reporting level, direct contact to senior management, conflict of interest, interference, unrestricted access to all departments and employees, appointment and removal of the head of internal audit, and performing non-audit activity. Top management support, measured by four factors, those are: involvement in the internal audit plan, providing management with reports about the work the internal audit team performs, the managements response to internal audit reports, the resources of the internal audit department. Data Analysis Two methods of data analysis will used in this study. First, straightforward OLS multiple regression (Ghozali, 2013) was performed to estimate the magnitude of the effect of the independent variables, the four factors identified above, on the effectiveness of internal audit (the dependent variable). Second, beyond the straightforward use of conventional OLS multiple regression, path analysis (Ghozali, 2013) was conducted to investigate further the associations and linkages among the variables of interest. References Al-Twaijry, A.A.M., Brierley, J.A., Gwilliam, D.R. (2003). The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, 14 (5), 507-31. Arena M., Azzone G (2009). Internal audit effectiveness: Relevant drivers of auditees satisfaction. Sixth European Academic Conference on Internal Auditing and Corporate Governance. London. Retrieved from http://www.cass.city.ac.uk/__data/assets/pdf_file/0003/37335/Marika-Arena.pdf. Christopher, J., Sarens, G. Leung, P. (2009). A critical analysis of the independence of the internal audit function: Evidence from Australia. Accounting, Auditing Accountability Journal, 22 (2), 200-220. Cohen, A., Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20 (3), 296-307. Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16, 443-50. Frigo, M.L. (2002). A balance scorecard framework for internal auditing departments (Paperback). The Institute of Internal Auditors Research Foundation. Altamonte Springs. Florida. Ghozali, Imam. (2013). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro, Semarang. Gramling, A.A., Myers, P.M. (1997). Practitioners and users perceptions of the benefits of certification of internal auditors. Accounting Horizons, 11 (1), 39-53. Halimah, N.A., Othman, R., Kamaruzaman, J. (2009). The effectiveness of internal  audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5 (9), 53-62. Hoag, D.A., (1981). Measuring audit effectiveness. Internal Auditor, April: 70-8. Institute of Internal Auditors. (2004). Definition of internal auditing. Retrieved from https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx. Institute of Internal Auditors Belgium (2006). Internal audit in Belgium: the shaping of internal audit today and the future expectations survey results. Retrieved from: www.iiabel.be/. Institute of Internal Auditors. (2008). International standards for the professional practice of internal auditing. Retrieved from: www.theiia.org/guidance/standards-and-practices/professional-practices-framework/standards/standards-for-the-professional-practice-ofinternal-auditing/. Karagiorgos, T., Drogalas, G., Giovanis, N. (2011). Evaluation of the effectiveness of internal audit in Greek hotel business. International Journal of Economic Science and Applied Research, 4 (1), 19-34. Lenz, R., Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30, 5-33. Lenz, R. (2013). Insights into the effectiveness of internal audit: a multi-method and  multi-perspective study. Dissertation at the Università © catholique de Louvain Louvain School of Management Research Institute. Retrieved from https://drrainerlenz.files.wordpress.com/2013/03/2013-02-rainer-lenz-public-defense.pdf Mihret D. G., Yismaw A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22 (5), 470-484. Mihret D. G., Woldeyohannis G.Z. (2008). Value-added role of internal audit: An Ethiopian case study. Managerial Auditing Journal, 23 (6), 567-595. Mihret, D. G., James, K., Mula, J. M. (2010). Antecedent and organizational performance implications of internal audit effectiveness. Pacific Accounting Review, 22 (3), 224-252. Nanni, A.J. (1984). An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society, 9, 149-63. Prawitt, D.F. (2003). Managing the internal audit function. IIA Research Foundation, Altamonte Springs, FL. Retrieved from: https://na.theiia.org/iiarf/Public%20Documents/Chapter%206%20Managing%20the%20Internal%20Audit%20Function.pdf Pforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2006). Establishing an effective internal audit department. Strategic Finance, 87 (10), 22-29. Pforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2008), Establishing an internal audit  department: The case of the Schwan food company. Global Perspective on Accounting  Education. 5, 1-16. Prawitt, D., F., Smith, J., L., Wood, D., A. (2009). Internal audit quality and earnings management. The Accounting Review, 84 (4), 1255-1280. Ridley, J., DSilva, K. (1997). A question of Values. Internal Auditor, June: 16-19. Ridley, J. (2008), Cutting edge internal auditing, John Wiley Sons, Ltd, Chichester, England. Retrieved from: http://www.gbv.de/dms/zbw/548154120.pdf. Sawyer, L.B., (1988). Sawyers internal auditing. Institute of Internal Auditors. Altamonte Springs, FL. Schneider, A. (1984). Modeling external auditors evaluations of internal auditing. Journal of Accounting Research, 22, 657-78. Soh, D.S.B., Martinov-Bennie, N. (2011). The internal audit function, perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26 (7), 605-622. Van Peursem, K.A., (2005). Conversations with internal auditors, the power of ambiguity.  Managerial Auditing Journal, 20 (5), 489-512.. Ziegenfuss, D.E. (2000). Measuring Performance. Internal Auditor, February: 36-40. Retrieved from http://findarticles.com/p/articles/mi_m4153/is_1_57/ai_62599893/?tag=content;col1.

Ancient Greek Theater Architecture Essay -- Architecture History

Ancient Greek Theater Architecture Many aspects of ancient Greek theaters have long been studied and debated. Much of the information about these theaters is based on speculation due to the fact that so little of them still exist today. This lack of remnants especially applies to the architecture of the early Greek Theaters. However, through archeological finds and years of studying the people, the plays, and the architecture of the time, we are able to make many conclusions about these early structures. Greek Theaters are classified into three categories: The early Athenian Theaters, Hellenistic Theaters, and Graeco-Roman Theaters. Like most new inventions or creations, the initial theaters built by the Athenians were very simple. In the fifth century B.C., it became popular to build theaters on the slope of a large hill, or an acropolis, the most famous, being in Athens. These early theaters could be divided into three parts. The theater consisted of the theatron (or auditorium), the orchestra, and the skene (or scene building) (Betancourt). The Greeks would eventually perfect a technique that would fit as many spectators into the theatron as possible. At first the spectators sat on the ground until wooden bleachers were installed. After it was discovered that the wooden bleachers were prone to collapsing, permanent stone seating was built. The architects created concentric tiers of seats that followed the circular shape of the orchestra and hugged the rising ground of a hillside, following the natural contours of the land. Usually, theatrons were symmetrical; however, there do remain examples of irregularly shaped theatrons. A horizontal passage called the diazoma separated the theatron into halves, thu... ...heater of the fifth century B.C. has been lost forever due to changes made by the Romans. This leaves scholars of today with scant evidence of ancient Greek Theater architecture. Works Cited Allen, James T. The Greek Theater of the Fifth Century Before Christ. Berkeley, California: University of Californioa Press, 1924. Betancourt, Philip P. The Ancient Greek Theater. CD-ROM. New York: Pseudo News Films & CD-ROMS, 1996. Brockett, Oscar G. History of the Theatre. 8th ed. London: Secker & Warburg British Broadcasting Corporation, 1984. Harwood, Ronald. All the World’s A Stage. London: Secker & Warburg British Broadcasting Corporation, 1984. Nicoll, Allardyce. The Development of the Theater. 6th ed. London: George G. Harrap & Company Ltd, 1966 Corrigan, Robert W. Classical Tragedy Greek and Roman. New York: Applause, 1990.

Edgar Allen Poe’s Tribute

The poem â€Å"Annabel Lee† by Edgar Allen Poe is written to tell the story of the speaker's greatest love. The speaker and Annabel Lee loved each other with â€Å"a love that was more than love† until she fell ill and died (9). The speaker blames the angels for killing his darling and proves his love for her by attending her graveside every day for the rest of his life.One way the speaker demonstrates his love is by describing their home (the setting of the poem) as a â€Å"kingdom by the sea† (2). This means the speaker sees himself as royalty because the love he and Annabel Lee share makes him so incredibly wealthy and powerful. This power and wealth was so great, in fact, that â€Å"heaven coveted† the love about which Edgar Allen Poe wrote (10). The angels were jealous of this love being shared on earth, which was apparently more wonderful than anything they had experienced in heaven as angels. The use of the word â€Å"coveted† implies a darker meaning. This was not the simple jealousy of a teenage girl. The angels were committing a sin, breaking one of the commandments of their Divine Master by coveting the love between two of His children. Finally, the speaker's grief at her death further implies the depth and strength of their love. It is logical that the greater the love, the greater the grief; the inverse is also true: the greater the grief, the greater the love. Instead of merely being laid to rest in a coffin or a grave, death â€Å"shut her up in a sepulcher† there â€Å"by the sea† (19, 40). Sepulcher brings such dark connotations that we can almost see the speakershrouded in black after her death, mourning as deeply as the seanext to her tomb.Edgar Allen Poe contributed to the extremity of the poem by using a tone of reverence and pride. This is not some silly poem about puppy love. The love shared by Annabel Lee and the speaker was serious, and seems to be one we can only refer to with a sense of sobriety and admiration. In line 28, the speaker refers to his pride by comparing himself to those older and wiser, saying that hehad experienced a love that â€Å"was stronger by far† than anything those older and wiser had experienced. The

Use the Right Number of Periods

Use the Right Number of Periods Use the Right Number of Periods Use the Right Number of Periods By Michael After the word itself, the sentence is the most basic unit of communication. So its the sentence that your readers will notice first. They may not see your mistakes in spelling, and may not notice your mistakes in grammar, but they are likely to notice when you end your sentences too early or too late. Other mistakes are mistakes in formality, and may not disturb your communication. But a sentence represents a thought, and if your readers cant tell what your thoughts are, communication will be hampered. The basic rule is to end your sentence when your thought ends. You may have lots of thoughts tumbling on top of the other, but try to separate them for easy digestion. Put a period at the end of the thought, or if youre asking a question, put a question mark. Weve already cautioned against the overuse of exclamation points, but they are not toxic in small quantities. If the words dont make a complete thought, dont put a period after them. A real drag. Whats a real drag? I didnt tell you. So I shouldnt have put a period after those words. It wasnt a complete thought, and I shouldnt treat it like a complete sentence. In my opinion, its more common for your reader to become confused with too few periods than with too many. Too few periods forces your reader to separate your thoughts because you didnt. The other extreme is equally painful, though. I had a boss who put a period about every two words. He talked like that. He tried to be. Very calm. Paused every few words. For emphasis. But by using periods inappropriately, my boss lost the benefit of being able to tell his readers which thought was which, or when one thought ended and another began. Like the boy who cried Wolf, he was the boss who cried Period. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Congratulations on or for?Whenever vs. When EverIf I Was vs. If I Were

How to State Thesis in a Research Paper on Criminal Behavior

How to State Thesis in a Research Paper on Criminal Behavior When you are writing a research paper on criminal behavior, your ability to state your thesis is an important facet. The thesis is the leading aspect of the paper, what paves the way for the reader and what explains in a single sentence what the purpose of your research paper on criminal behavior is all about. One of the best ways that you can prepare for this is to try and explain what it is you want to research in a single sentence. You want to tell your friends or your parents what your paper is going to focus on. If you cannot do it in just one sentence then perhaps you need to redefine your hypothesis. If you are a concrete issue then that should constitute the vast majority of your thesis but if you are covering only the effects of something that, in turn, should constitute the vast majority of your thesis and not the source. If you have to cover both you should still work very hard to make sure it only takes one sentence, even if that sentence is a bit long. Remember that word economical is very important here. Because you only have one sentence in which to present all of your information. The fewer words you use, the better off you will be. The final thing you should follow is to always remain flexible. If you are working and the thesis statement you have you find is not supported by the evidence you are researching you might have to change it. There is no shame in this, it happens to almost every student. One of the best things you can do for yourself is to have a flexible idea in mind, a flexible thesis and then at the end of your writing go back and make any necessary changes to the thesis that you might have. This type of flexibility will bode very well for your overall success rates. When you are writing a research paper on criminal behavior you need to understand that the purpose of this assignment is to show that you can conduct scientifically based research which includes reviewing the work that other writers have completed in the same field and doing some form of experiments and analysis on your own. You want to show that you can correctly analyze large amounts of data and from that draw new conclusions. You need to come up with an excellent topic for your research paper on criminal behavior. You want to avoid a topic that is already been done by many other writers. Of course theres bound to be some form of crossover in your research but it’s important to take a new angle. When writing a research paper on criminal behavior one key aspect is knowing that you must include a great deal of data. Data can come in many forms in this particular sense and it might include quotes from experts as well as empirical information or the legitimate numerical results of an empirical study. All of these things serve to support your arguments and make your final product much better for the reader. This concludes our useful guide. To back it up we’ve also prepared a set of useful facts on the subject as well as 20 topics for writing a research paper on criminal behavior.

Claims that management's pursuit of efficiency and effectiveness have Essay

Claims that management's pursuit of efficiency and effectiveness have been at the expense of labour's welfare are not valid - Essay Example Only then, they might become motivated towards the responsibilities of work, thereby enhancing the profit margin and revenue of the organization. Therefore, the success of the organization might prove effective for the management or the employer to meet the goals and aims in long run. As a result, the sustainability and competitiveness of the organization might remain in the market among other rivals. Hence, it may be depicted that the free flowing of an organization would only be possible with the combined effort of both employee and employer. Arguments Theories and Concepts that highlights that employee welfare is essential Labour welfare is one of the most vital facets of an organization without which an organization may not prosper in long run. According to Phipps (2011), labour welfare is described as the measures that should be adopted by the management of an organization for the achievement of the physical, social, psychological and general needs of the employees. It might hel p to improve the dedication level of the employees towards their working responsibilities and duties. Along with this, it might also help in improvement of the economic condition of the worker resulting in amplification of stability and consistency. Apart from this, it also helps in reduction of rate of absenteeism thereby improving the efficiency and effectiveness of the workers. Therefore, it might be clearly stated from the above mentioned points that labour welfare is essential for the organizational improvement and up-gradation (Phipps, 2011). This fact may be clearly highlighted with the help of the theories stated below: Philanthropic Theory Waddell, Jones & George (2011), Philanthropic theory is entirely a benevolent approach that means ‘to help others’. According to this theory, it is the duty of an individual to help others so that they might get all their basic needs such as food, water, shelter, clothes and others. It is done entirely from the internal urge of a human being to remove the sufferings of others. Similarly, it is the duty of the managers of an organization to help the employees with better working conditions, shelter, clothes, food and wages. This might offer a positive impact over the employees thereby enhancing their moral and loyalty towards the organization and work. Due to which, the performance of work and devotion might increase resulting in fulfilment of the goals and aims of the organization (Waddell, Jones & George, 2011). Paternalistic or Trusteeship theory This theory states that the management or the higher-authority of an organization is entirely responsible for the profits and assets of the enterprise. He or she is regarded as the trustee of the organization. So, it is the duty of the management or manager of the organization is to provide some amount of fund or profit for the development or well-being of the employees in a continuous process. Only then, the economic condition and position of the employees o f the organization might become better resulting in improvement of the motivation power and morale significantly. Along with this, it might also prove effective for the organization in attainment of its goals in future era (Phipps, 2011). So, employee welfare is surely a duty of managers. Placating Theory Caldari, 2011 offers high attention over this theory of Placating. According to the author, in recent age maximum extents of the

Business Structure Advice Essay Example | Topics and Well Written Essays - 500 words - 1

Business Structure Advice - Essay Example Sole proprietorship is one of the business structures that Mr. John can opt for. If the owner aims at becoming a sole proprietor he just needs to start a business and does not need much paper work. In such a business there are no partners and all the decision making authority lies in the hands of the single owner of the business (Parrino, 2012). He makes important business decisions regarding what to produce, where to sell the goods and services and for whom to produce. Another benefit of this form of business is that the owner retains all the profits from the business (Nytimes.com, 2012). But at the same time the owner is entitled to unlimited liability which means that in case if the business goes bankrupt, he/she is responsible for paying all the debts and in order to pay the debts the owner may even lose all the money he has invested in the business along with property and assets owned by the owner. In case of running this form of business, the owner has to pay for all the taxes that are associated with the business and these taxes are filed as the personal income tax of the business owner (Sba.gov, 2014). A second form of business is partnership in which more than one individual join hands together to start a business and the profit and the decision making authority is divided amongst the business owners (Parrino, 2012). The benefit of this form of business is that the business can raise more funds that may be contributed by the partners. The disadvantage of this form of business is that all the owners experience unlimited liability. This means that in case of bankruptcy, they will lose all their money to repay the debts (Miller, 2008). Similar to sole proprietorship, the taxes paid in this form of businesses are paid by the owners of the business in relation of the percentage of their share of profit from the business (Sba.gov, 2014). A third form of business is company in which the business itself is recognized as an