Internal Accountant’s Report to Management Essay

Introduction Since our company is preparing for an upcoming government contract bid, management has decided that a full Financial Status Review (FSR) prior to the release of the bid is essential. This report is to provide supporting information prior to the bid in order to evaluate if any irregularities with regard to fraud and/or abuse of the company have taken place and if so, to what effect. The report is divided into four sections, which will cover information on the effect of potential occupational fraud and abuse on the company. It will also discuss U.S. government oversight of accounting fraud and abuse and its effect on the company. Section three will provide potential corruption schemes to be aware of in the company. Finally, some recommendations will be given of types of accounting evidence and methods of gathering evidence to support the FSR and to provide reasonable assurance that no irregularities have occurred. Occupational fraud and abuse According to 2009 Global Fraud Survey organizations lose about 5% of its gross revenues to all forms of fraud and abuse in the workplace. Moreover, having to report fraud is very unhealthy for the company and its stakeholders. It can result in some negative effects like remunerations and salaries, employee base, employee benefits, but also morale and profits. Also occupational frauds and abuses usually have an adverse effect on the reputation of the company. In case of a very significant fraud it may even lead to bankruptcy. U.S. governmental oversight of accounting fraud and abuse There have been many significant accounting scandals, like Enron, Computer Associates, Xerox, Adelphia, WorldCom and Royal Ahold, that have had extensive press coverage and, despite the fact that some of them are already some years in the past, they are still being discussed. Since then many new, different and strict accounting regulations and rules have been created in order to prevent or defer fraud, abuse or waste. Many of the frauds were with regard to revenue recognition, which has led to many improvements by now. Noticeable changes have been made in the way firms from particular industries book revenues as a result of the heightened SEC scrutiny of revenue accounting; companies have become more conservative when it comes to the timing of the revenue recognition. Particularly many Internet companies have reduced the total amount of the revenue being recognized compared to the situation before the heightened scrutiny. According to a survey in FORBES, less fraud cases have been reported recently. Enforcement cases and prosecutions over the last decade were very well publicized which had a positive effect on the attitude of many companies’ senior management. Also it is said that government’s enforcement efforts have had a deterring effect. Moreover, additional requirements imposed by Sarbanes-Oxley Act (SOX) made senior executives more concerned about the financial results reported and on which they have to sign off. It is clear that the US financial reporting environment has changed and based on the positive current events, constantly improving reporting requirements, rules and regulations, even greater changes are expected in the future. Corruption schemes Corruption has unfortunately been a very common phenomenon in the work environment throughout the years. It is defined as  ¨an intent to gain particular personal advantage at the cost of organization ¨ he/she represents. Corruption schemes are usually divided into 4 main categories: * Bribery and Kickbacks * Commercial bribery is the offering, giving, receiving or soliciting of anything of value to influence the outcome of a business transaction * It usually involves the submission of invoices that are overpriced or fictitious * Is usually undertaken by employees such as purchasing agents * Economic Extortion * Money extortion from a potential purchaser or supplier * Example: a corrupt purchasing officer demanding a payment in exchange to make a decision in the vendor’s favor * Conflicts of Interest * The situation occurs when an employee, manager or executive has an undisclosed personal or economic interest (with a negative effect on the company) * For example, the victim organization is not informed that its employees have divided royalties * This scheme includes the exertion of the insider’s influence to the detriment of the entity * Illegal Gratuities * This type of scheme is similar to bribery schemes. The only difference is that there is an intent to reward a business decision, rather than influence it * A common example is when purchasing agents are promised expensive vacations, etc. after a vendor’s contact is approved Accounting evidence and evidence gathering methods Gathering accounting evidence is a very common activity in auditing. Accounting evidence is being collected using investigative and auditing practices. For investigations, this is the evidence that lawyers and government officials can rely on for very important and high profile cases. For more routine reviews as the FSR prior to the bid, it is the type of evidence that we can rely on to give reasonable assurance that no irregularities have occurred. In both situations, the accounting evidence should be based on the following important qualities: * Relevance * Materiality * Competency The types of accounting evidence we are referring to include: * Physical evidence * Third-party representations * Documentary evidence * Computations * Data Interrelationships * Client representations * Accounting Records Since this is a FSR and not an investigative procedure, I recommend the following auditing methods to gather evidence that will provide reasonable assurance that no irregularities have occurred and that our financial statements are relevant and have been compiled in a competent manner and contain no material misstatements: * Compliance testing – to ensure that we have an adequate internal control system and that it is working effectively; an adequate level of transaction testing will have to be performed to provide this assurance * Substantive testing – a. Test of detail – for the purpose of the FSR I recommend these only when and where the internal control system does not provide the assurance we desire b. Analytical testing – I recommend these to provide further assurance that our financial statements adequately reflect the financial position of our company References: Wells, J. (2011). Principles of fraud examination (3rd ed). Hoboken, NJ: Wiley. Singleton, T. W., Singleton, A. J. (2010). Fraud auditing and forensic accounting. (4th ed.). Hoboken, NJ: Wiley. Online Source: http://safeside.ch/safeside.info/index.php/fraud-schemes/corruption/224-corruption-schemes-

Essay on the Book Night

Night Night narrates Ely Wiesel's test of faith and struggle for life through the horrors of the Holocaust. Twelve-year-old Elie and his family are packed into crowded cattle carts and shipped to the Auschwitz-Birkenau camps. This is where Elie survives tragic events that cause him to question God who could let such suffering occur. In the memoir Night, three events that lead to Elie’s victory over death and questioning of the existence of God are when Elie and all the Jews are separated into different carts, Elie’s struggles in the concentration camps and the final death march.Elie’s former teacher, Moshe the Beadle, comes to warn Elie and his family to not be tricked by the Germans, for they were taking control of trains and transporting them to death camps. Elie’s family doesn’t believe Moshe because his stories seemed exaggerated. Soon after, Elie’s family is forced to live in small ghettos in the center of the town. When the trains pulle d up, there was no turning back. â€Å"The Hungarian police made us climb into the cars eighty persons in each one. They handed us some bread and a few pails of water† (Wiesel 22).Elie realizes he and his family are not going to safety. When the train wheels stopped, there was a wretched stench of corpse bodies. They were in Birkeneau. He was shortly separated from his mother and sisters. This momentous event will forever change his family. His faith is massacred, â€Å"Never shall I forget those moments that murdered my God and my soul and turned my dreams to ashes† (Weisel 34). Elie and his father go through many horrific obstacles in the concentration camps.One afternoon, Elie and his father are forced to watch a hanging of three condemned prisoners, two of which were grown men and the other an innocent child. The two men were no longer alive, but the child’s rope was still moving for he was to light and was still breathing. Elie questions himself, â€Å"How could I say to Him: Blessed be Thou, Almighty, Master of the Universe, who chose us among all nations to be tortured day and night, to watch our fathers, our mothers, our brothers end up in the furnaces† (Weisel 67).After watching thousands of Jews die each day, Elie loses his faith in God completely. Before the war is over, the Germans try to eliminate as many Jews as they can before the Americans invade and free the Jews. Elie has just gotten out of the infirmary because of his infected foot. Elie is about to give up at this point, but he sticks through and survives the death march. After the death march had finally come to a rest, Elie’s father becomes very sick with dysentery.After Elie’s father passes away, Elie is upset but is relieved. Elie is struck with food poisoning and spends weeks in the hospital, deathly ill. When he finally raises himself and looks in the mirror—he has not seen himself in a mirror since leaving Sighet—he is shocked: â€Å"From the depths of the mirror, a corpse gazed back at me. † Elie comes to realize, in the process of separating himself from the corpse, he has become, as a result of his time in the concentration camps, can coexist with faith, both in God and in man.In each of the three events described, Elie must face major traumatic life changes that force him to question his belief in God. Despite these terrible struggles, Elie does not allow himself to be consumed with revenge and evil. He maintains goodness in his spirit. Ellie says, â€Å"And even when we were no longer hungry, not one of us thought of revenge† (Wiesel 115). If God is good and Elie is still (good) inside despite his sufferings, then God must still exist.

Midterm Exam Essay

The Midterm Exam questions come from Modules 1-4. You should plan to take 2 hours to complete the exam. The exam is essay. Each answer is worth 20 points for a total of 100 points. Type your responses in this document and submit to the Dropbox by Sunday 11:59 PM EST/EDT. (This Dropbox basket is linked to Turnitin.) To see how your responses will be graded, review the â€Å"Midterm and Final Exam Grading Rubric† in Doc Sharing. 1. A re-organization will require that some employees are provided severance packages while other reassigned. What interpersonal managerial roles developed by Mintzberg will a manager confronted with this employ? Explain. The interpersonal managerial roles that will confront a manager are figurehead, leader and liaison. The manager will be confronted by the figurehead role because he is the person that is in charge, that is representing the organization in these decisions. He will also be confronted by the liaison role because he will be interacting with his peers during and possibly after these decisions are made. Lastly he will be confronted with the leader role because he is the leader of his employees and will be required to gather the information and ultimately make the decisions. 2. A manager has decided to use the Hawthorne Studies to improve productivity in an office. How would she accomplish this? Would the results be short- or long-term? Explain. Hawthorne studies dealt with group and individual behavior in the workplace. I think that a manager can accomplish more productivity in the workplace by making job satisfaction a priority. If someone is satisfied in their job then they are more likely to be productive. A manager can make the job more satisfying by making work challenging and interesting. Simple stuff such as introducing the latest software for office tasks or having an employee challenge of who can make the most sales in a week etc. can all help. A manager can also provide a reward system for employees that do well at work. Another thing a manager can do is create a supportive work environment for employees where they can ask for help or raise concerns without fear or prejudice. I think that all these factors will raise job satisfaction and as a result reduce the turnover rate, absenteeism and create a more productive workplace. These results would be long term because old employees would stay in the job longer and n ew employees would appreciate the work environment. 3. Nobel Prize-winning economist Milton Friedman argued that, â€Å"there is one and only one social responsibility of business—use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game† (Friedman, 1962, p. 133). Do you agree with Friedman? Explain. I do not agree with Friedman. Friedman was campaigning for a capitalist society where capitalism was not wrong as long as â€Å"it stays within the rules†. For a long while this idea worked and was the American way. However this is the same idea that caused the financial meltdown. The rules Friedman was referring to was an unregulated market were profit was the driving force, profit at any cost. Loans were made and taken with no common sense, ethics or regulations. Responsibility and accountability went out the window and the economy crashed. There has to be some ethics and social responsibility involved for businesses. Businesses based in America should have a social responsibility to create a particular amount of jobs and not only take advantage of China’s cheap labor to increase profit margins. Companies can profit from things like innovation, ideas, excellence not only unethical behavior. These â€Å"rules† need to be revised for our country’s future. A capitalist society that lacks rules, regulations, ethics and social responsibility has already been proven to have only short term success. We need to also think about the future. 4. Please evaluate this scenario by detailing what the manager would do for each step in the decision-making process. i) Two employees are blaming each other for a project they collaborated on which failed. ii) The department’s last three hirers all quit within six months. The decision making process entails the identification of a problem, identification of decision criteria, allocation of weights to criteria, development of alternatives, analysis of alternatives, selection of an alternative, implementation of the alternative evaluation of decision effectiveness. i) The first step in problem 1 would require the manager to find out why the project failed then maybe he can identify who if anyone was at fault. The second step would be to figure out the criteria that are relevant to their decisions such as whether enough research was done, was the planning done poorly etc. The third step would be to rate or put a weight to each factor found in step two as to their importance in the final decision e.g. not enough research 5, poor planning 4. The fourth step is to list the alternatives that could succeed in resolving the problem, like 1st alternative termination, second alternative training course, third etc. The fifth step would be to analyze each alternative in step four weighing up the pros and cons of each potential alternative like would termination be a benefit or liability to the company. The sixth step is choosing the best alternative after they have each been evaluated. The seventh step in the implementation of each decision, this is where the decision would be conveyed to the two employees. The eighth and final step is an evaluation to see whether if implementation of the decision took care of the problem, e.g. would projects be successful in the future. ii) The first step would be to indentify why the workers all quit within that particular time frame. The second step would be figure out a decision criteria, e.g. need for more staff, need a new office building etc. The third step would be to allocate weight to each of the criteria’s in step two e.g. five be the highest and one be the lowest, need for more staff rated at 5 would have the better weight than a new office building rated at a three. The fourth step would be to list all the alternatives better work environment, incentives etc. The fifth step would be to analyze every alternative. The sixth step would be to choose the best alternative. Step seven would be the implementation of the alternative and step eight would be an evaluation of if the alternative fixed the problem. 5. Competition with China has eviscerated many American industries, how can women’s clothing companies compete? Car companies? Please use Michael Porter competitive advantage categories: cost leadership strategy, differentiation strategy, and niche in your answer. Explain. I believe that American car companies can compete by implementing all three competitive strategies. American car companies can utilize a cost leadership strategy, a differentiation strategy and also a focus strategy. I think that American companies can utilize the cost leadership strategy by reducing overhead expenses and translating some of those savings into the final price of the cars. Another portion of those savings can be used towards innovation or inventing something that gives American companies an advantage such as a more powerful engine, better handling etc. One of the things that really shocked me during the financial collapse was how much the CEO and board members of these car companies were making. American car companies can also use a differentiation strategy to become competitive. American car companies can utilize every sub category under differentiation strategy such as innovation, better customer service at its dealerships, innovative designs, technological capabilities etc. A differentiation strategy coupled with a cost leadership strategy would make American car companies competitive. The last competitive strategy is a focus strategy. This is where these car companies focus on one segment. A segment can be a geographical location, customer type etc. I think a focus strategy can help these companies market their cars to specific demographics, different financial classes, different countries etc. With a differentiation implementation of maybe new innovation or technology and better customer service at their dealerships along with focus strategies then maybe American car companies can change the way that people perceive them and become more competitive in the car industry. I think that all American companies can utilize the three different competitive strategies. One of these strategies would impact more than another depending on different factors such as the type of company, the size, location etc. Women’s clothing can also benefit. To me it would depend on the size of the women clothing company. If it were something that’s available only within the United States then I would focus less on a focus strategy as women’s clothing is already focused towards women. A cost leadership strategy can always be helpful to become competitive by reducing overheads etc. A differentiation strategy can also be implemented but again I think that this will depend on the size of the clothing company and it’s goals.

Qing China and the consequences of the golden age Essay

The â€Å"Prosperous Age† was a period where Qing China experienced a drastic increase in population, flourishing trade and commerce, and a remarkable level of social and political stability during the reign of Emperor Kangxi, Yongzheng and Qianlong. However, its brilliance was overshadowed by its subsequent consequences and China was soon at its breaking point in the 19th century. This essay would then evaluate on the implications of the â€Å"Prosperous Age† and how the long-term consequences proved to be more negative in the 19th century due to a string of crisis, and subsequent problems that continued even in modern China of the 20th century. Negative Unanticipated Long Term Consequences Reversal of Trade Fortunes with Britain During the 18th century, there was mounting European demand for Chinese goods (Hung, 2011). Britain in particular, had strong liking and demand for Chinese goods especially tea. Hence, it led to the outflow of British silver into China, but little inflow of silver back into the British economy resulted in China enjoying a trade surplus (City University HK, 2007) while Britain suffered from a trade deficit. To redress this deficit, Britain began to smuggle and sell opium in China (City University HK, 2007). China’s attempt to prohibit opium then resulted in the Opium Wars and suffered a tragic defeat. The defeat in the Opium War led to the signings of unequal treaties . Upon signing of the unequal treaties, much Chinese marked it as the beginning of a century of shame and humiliation. Although China was never formally colonized, the lack of ability to defend its basic sovereign rights and ability to govern its own country made it look like a like semi-colonized state of Britain. Consequently, the Qing government was seen as weak and inefficient to combat against the foreigners and much Chinese lost faith in the Manchurian Qing government. As a result, this gave rise to the Boxer Rebellion (1899-1901) where violent revolts and attacks were targeted against foreigners as a sign to resist their influence. Boxers, supported by China, suffered a yet another defeat and were forced to sign yet another unequal treaty: Boxer Protocol, where the reparations drastically crippled the Chinese economy till the mid 20th century (Zheng, 2009). Thus, we can see that the initial trade surplus, a sign of â€Å"Prosperous Age† resulted in British to redress the situation by selling opium to the Chinese led to the Opium Wars and the unequal treaties which greatly weakened Qing China internally and externally in the 19th century. China’s failure to counter foreign influence led to their continued defeat in the Boxer Rebellion at the end of 19th century, where another unequal treaty continued to cripple her till mid 20th century , thereby demonstrating the long term consequence of the â€Å"Prosperous Age† was indeed negative in the long run, especially since the consequences did not confine just to the 19th century but even stretched to the 20th century. Reforms did not keep up with population boom During the â€Å"Prosperous Age†, China’s population tripled from less than 150 million to over 400 million (Perkins, 1969). Civil Service Exam however continued its strict quota for passing (Bentley & Ziegler, 2003) and that meant a lower ratio of scholar to population passes. The frustration of students led to the rise of influential leaders like Hong Xiuquan who sought for reforms which led to the Taiping Rebellion . Coincidentally, the backbone of his rebels were the poor peasants who were forced out of arable lands and were socially upset and frustrated, which was also due to the consequence of the population boom. The consequence of the Taiping Rebellion led to a weakened Qing as they were forced to decentralize power to provincial elites to deal with the crisis and this power was never fully recovered even after the rebellion was suppressed (Sng, 2011). Provincial elites who did not return the power were a growing sign of defiance and could have the possibility of rising up against the imperial court. The unneeded civil unrest caused by Taiping Rebellion also served to exacerbate subsequent crisis like the Northern Chinese Famine (1876-1879) where the government was severely blamed for not providing sufficient aid. The excess unrest and loss of power proved to be detrimental in the 19th century as it crippled China and the country with no official political bloc stepping up to assist with the problems and crisis. In short, China was in a total disarray and chaotic. Lack of technological advancement Qing China favoured political and social stability over technological innovation which they feared would lead to unsettling changes. Furthermore, the vast population available to firms was a cheaper alternative to increase output, rather than investment of new technologies which was costly (Bentley & Ziegler, 2003). This proved to be adverse in the 19th century when China engaged in wars. In the Opium Wars, the Qing military was no match against the British who utilized better technology to triumph (Tanner, 2010). The first defeat resulted in Treaty of Nanjing which ceded Hong Kong to Britain. Subsequent wars like the First Sino-Japanese War (1894-1985) had China suffering a crushing defeat against a more superior and modernized Japanese army. China then ceded Taiwan, Penghu and the Liaodong peninsular to the Japanese. It clearly implied that China could not defend its own sovereign ground and indicated how backward the Chinese army. It questions the right of China to even claim rights over those territories if she could not even defend it properly. The problem gets exemplified into the 20th century when China continued to suffer several defeats to the Japanese in the Second Sino-Japanese War . Even with the Self-Strengthening Movement (1861-1895) which was embraced to modernize China was insufficient. The subsequent defeats to Allied forces in the Boxer Rebellion and Japanese in the Sino-Japanese Wars marred the success of the movement. Especially significant was the defeat in First Sino-Japanese war as for the first time in over 2000 years of history, regional dominance in East Asia shifted from China to Japan (Johnson, 2010). Coupled with the defeat, China’s international and regional standings were challenged and staged subsequent revolutions that led to other problems and the eventual demise of Qing. Positive Long Term Unanticipated Consequences Building a new foundation based on common people The end of Taiping Rebellion inspired nationalists (Del Testa & Lemoine & Strickland, 2001) to fight for the betterment of Chinese. It was because of the consequence of the â€Å"Prosperous Age† that led to the decisive rise of nationalist to seek for reforms. An example would be the decentralizing of power, which meant many parties would be involved in decision-making process, rather than just the monarch government. This would ensure that concerns are taken into deliberation before decision-making that will benefit majority of the Chinese, rather than the imperial court only. The nationalist dream then culminated in the 1911 Revolution in the early 20th century, where the Qing was overthrown and the Republic of China was established. Nevertheless, the dream of the nationalist was short-lived due to a power struggle within. Even though election was scheduled for 1913, but it soon became clear than Yuan Shikai wanted to establish his own power base. Sun Yat Sen was then forced into exile after he stepped down as head of the newly formed Kuomintang (Foster, 2007). The new government was then monopolized by Yuan and led to decades of political division and warlordism, including monarchy restoration (Blecher, 2010). Therefore we can see that the perceived benefits from the consequence of â€Å"Prosperous Age† in the 19th century did not fully materialize in the 20th century. Monarchy restoration was attempted and defeats the purpose of the promised sharing of power with the people initially. Political and social unrest persisted even with the new government which culminated in the May Fourth Movement (1919). Hence, we can see that China did not become better even with the end of Qing. It would be judgmental to argue that the initial rise of nationalists had resulted in a better China. It would be fairer to argue that the initial rise of nationalists led to more power struggle and dissident movements like the Chinese Warlord Era (1916-1928) as there were no strong political forces to enforce stability and order until the Chinese Communist Party (CCP) came in 1949. Conclusion Hence, we can see that the consequences of the â€Å"Prosperous Age† proved to be more negative. The severity of the negative consequences shed light on the crises in the 19th century which crippled China internally and externally. The impact of the consequences was so overwhelming that it even snowballed to the 20th century and further crippled modern China. In contrast, the perceived positive consequences was that it built the foundation but the problem was that the foundation was weak and unstable which in turn led to more problems which culminated in more movements and revolutions. Furthermore, problems like sovereign issues were not solved by reforms or China’s surge in military strength but rather treaties that returned territories to her under imminent conditions . Thus, we can see that the long term consequences were more negative in the 19th century as it continued the crippling of China economically, socially and militarily and as well as set the stage for the movements and revolutions in the 20th century which did not necessary bring about stability and communal power amongst its people until the CCP came into power in 1949. References – Hung, H.F. (2011), Protest with Chinese characteristics: demonstrations, riots, and petitions (p24-26). USA: Columbia University Press – Qian Long Emperor’s Letter to George III, 1793, retrieved from Sanders & Morillo & Nelson & Elleberger (2005), Encounters in World History: Sources and Themes from the Global Past, Volume 2 (p289). McGraw-Hill – Sng, T.H (2011, Oct 4). Size and Dynastic Decline: The Principal-Agent Problem in Late Imperial China 1700-1850. – City University of HK Press (2007), China: Five thousand years of history and civilization (p109). Hong Kong: City University of HK Press – Perkins, D.H. (1969). Agricultural development in China, 1369-1968. Chicago: Aldine – Bentley & Ziegler (2003). Traditions and Encounters (p724-740). New York: McGraw-Hill – Tanner, H.M. (2010), China: From the Great Qing Empire through the People’s Republic of China 1644-2009 (p77). USA: Hackett Publishing Company, Inc. – Del Testa & Lemoine & Strickland (2001). Government leaders, military rulers and political activist (p86). Greenwood Publishing Group – Foster, S (2007). Adventure Guide China (p18-19). Hunter Publishing, Inc. – Blecher, M.J. (2010). China against the tides: restructuring through revolution, radicalism, and reform (p205). Continuum International Publishing Group – Johnson, R.E. (2010). A Global Introduction to Baptist Churches (p267). Cambridge University Press – Zheng, J.G. (2009). Historical dictionary of modern China 1800-1949 (p32). USA: Scarecrow Press

Nonverbal Communication Paper Essay Example | Topics and Well Written Essays - 1250 words

Nonverbal Communication Paper - Essay Example We use it almost in half of our communications daily subconsciously. We communicate nonverbally when ever we smile, gesture to come in, widen our eyes or clasp our face. We are unaware about it but use it to convey our emotions nonverbally. When speaking to an audience the speaker sends verbal as well as non verbal messages. The eye contact and gestures send messages of their own. â€Å"If the body language opposes with the words you are speaking the entire speech becomes worthless (Toastmasters int’l, 2011, p 3).† There are many biological factors on which the audience judges a person by many means other than the words being spoken. Facial expressions A person can unknowingly express a thousand words by facial expression. A smile or a frown express the extent of delight in the meeting nonverbally. As nonverbal gestures can vary throughout cultures but the smile, frown or a grunt are known to be the same globally. Gestures Intentional gestures such as waving or pointing or using the fingers to point out numbers are an important way to communicate nonverbally. Other gestures can vary according to regions. Paralinguistic This is another way to judge the speaker. The tone, loudness, pitches in the voice separates the actual tone being used otherwise. When the speaker uses loudness to emphasize on something it means enthusiasm and need for acknowledgement while a sullen voice would not be hesitant to point out the lack of interest by the speaker. Posture This apart from the speaker shows a lot about the listener. The body language shows exactly what is going on in the mind of the listeners, crossing the arms and legs would indicate as being in a defensive position while gazing at objects in the room around indicates that the listener has lost interest in the communication and is no longer attentive. Eye contact Maintaining eye contact is a symbol that means the speaker wants to be heard attentively. Blinking too often might send a message of feeling l ost and unsure about the situation. Every region or country has its own language, verbal and nonverbal. It is the traditions and culture that differentiates the nature of nonverbal communication. In America a handshake with a female or a male, means greeting the visitor warmly, while in eastern culture if a man shakes hand with a woman that may refer to harassment. â€Å"An American politician in his visit to a neighboring country once used gestures thinking to make a positive effect but actually emerged enraging the community (Hesselgrave & Culbertson, 1976).† In America people use gestures to convey their messages more than talking out loudly in public or when to pass on secrets. They usually make gestures with their hands and fingers or use facial expressions to communicate nonverbally. It is commonly notices in their films and other events of people using gestures when passing messages and not arousing curiosity of others around them. Also this is considered more appropri ate mode of communication between people who are present in extremely noisy places and are at a distance such as in concerts and clubs or huge gatherings where talking or shouting would seem pointless. â€Å"Sometimes young people have their own special gestures that only they and their friends understand.† (Gestures, n.d.). Some of the gestures might be used to communicate friendly messages while others may also be used

Tools and Methods of Psychology in the Workplace Essay

Tools and Methods of Psychology in the Workplace - Essay Example As   we   attempt   to   develop   screening   and   selection   batteries   for   the   future   , not   only   must   they   be   valid   and   reliable   but   they   must   also   fall   within   current   legal   guidelines, which   is   an   arduous task   . This learner feels  that psychological practitioners in order to  contribute must be  well  informed  about many legal guidelines; because these laws are  work-related laws that psychological  practitioners  or psychologist must abide by now and beyond the future. This   learner   feels   that   psychological   practitioners   can   contribute   by   helping   to   create   and   implement   selection   procedures   that   are   predictive,   practical, cost   effective, and   legally   defensible. In addition those   practitioners   can   also   contribute   by   searching   for   vali d   and   unbiased   assessment   methods   , because   those   methods   has   become   a   crucial   issue   in   personnel   selection   ( Schmidt, 1993). ... Structural interviews, which measure a variety of skills and abilities, particularly  non-cognitive  skills, 3. Work samples  which measure job skills such as planning  and  organizing   . , and 4. Assessment centers measure knowledge , skills , and abilities through a series of work samples   / exercises that reflect job content and types of problems faced on the job , cognitive ability tests , personality inventories , and or   job knowledge   tests   . This  learner feels that the most important  fact is the validity and reliability of the tool and the impact that it will have on  applicants. According  to Schmidt and Hunter, combining a general mental ability measure with  a structural interview or with a work sample is likely to yield  the highest  composite validity . (Schmidt & Hunter, 1998). Compare  Ã‚  Ã‚  Ã‚   and   Contrast   a skill , competencies , or tool   and its   implementation   by   either   a human   resource   manager   or   a   psychological   practitioner   . This   learner   would   choose   the   " Cognitive   Ability   Test " , which is a tool that is used   by   psychological   practitioners because   it   measures   mental   abilities   such as   logic   , reading   comprehension   , verbal or   mathematical   reasoning   and   perceptual   abilities   . Cognitive  ability test is implemented by  paper and pencil  or  computer based  instruments. This    tool   carries   a   very   high   validity   rate   when   compared   to   " Conscientiousness   tool   " , which   measures   the   personality   trait   and   is   implemented   by   typically   with   multiple   -choice   or   true   / false   formats   . This learner  , would   use   the help   of a competency   model   that many skills that most applicants should have when

Nursing Pharm Essay Example | Topics and Well Written Essays - 250 words

Nursing Pharm - Essay Example maintain the desired anticoagulation effects, heparin must also be administered by intravenous infusion regulated by an infusion pump (Peterson et al., 2008). The therapeutic effect of heparin is appropriately measured by the activated partial thromboplastin time (aPTT) results. Since anticoagulation effects can be difficult to monitor because of individual differences in drug reaction (Smeltzer et al., 2010), aPTT is repeated more frequently in unstable and new clients to prevent complications due to under or over medication. Bed rest is one of the interventions to promote comfort in clients with DVT (Smeltzer et al., 2010). Furthermore, it is especially indicated to prevent the dislodgment of pre exiting thrombus into the bloodstream for high- risk clients. Aside from bed rest, careful elevation of the lower limbs is also helpful to prevent venous stasis and promote blood circulation. The use of infusion pumps maximizes safety measures in the client with DVT under heparin therapy (Peterson et al., 2008). In this case, the IV pump malfunctioned and resulted in the accidental administration of the drug in high dosages. Although the client does not show signs of bleeding initially, aPTT should be rechecked to determine the degree of possible adverse reactions. The drug administration should be discontinued temporarily to prevent further increase in drug level. Furthermore, protamine sulfate should be prepared as an antidote in case the client manifests excessive bleeding (Ignatavicius & Workman, 2010. The physician should also be notified