Let the Word Do the Work

Let the Word Do the Work Let the Word Do the Work Let the Word Do the Work By Maeve Maddox At the point when language-mutilator Yogi Berra said that something resembled a sensation that this has happened before once more, everyone giggled. Recently I get the inclination that a few people who state it dont know its a joke. Yogis belts and suspenders way to deal with words is by all accounts on the expansion. Weve all observed promotions that offer an unconditional present. Now and again its a completely unconditional present. Maybe individuals dont trust a word to mean what it implies. Some ongoing models from the media include: sufficiently sufficient, a naval force mariner, a military warrior, coupled along with, and the maroon-shaded Jaguar. Now and then logical developments are fundamental in specific settings. One can allude to a Mafia officer, for instance, yet on the off chance that the setting is the nightly news about the Iraq war, an audience can be trusted to comprehend the word without attaching armed force. Other than sounding stupid, the act of supporting a word with an a word that repeats its significance debilitates the expressiveness of the language. Here are some excess blends Ive heard or read of late in the media. The cautious essayist will keep away from such garbage. return back progress forward timberlands of trees different other options progress forward emptied out relapse back infiltrate through speeding excessively quick renegotiated once more a human individual singed dark a child nursery repeat once more quick forward ahead mingle together two twin towers special reward final product new development exceptionally remarkable Need to improve your English in a short time a day? Get a membership and begin getting our composing tips and activities day by day! Continue learning! Peruse the Expressions class, check our well known posts, or pick a related post below:30 Religious Terms You Should KnowBetween versus In Between5 Examples of Misplaced Modifiers

Examining Quality Control and Operation Management in Dell

Inspecting Quality Control and Operation Management in Dell Dell is one of the best and productive PC companies ever. It has been known for its creative client assistance and item custom design. As it keeps on developing, it is confronted with the test of how to keep up its client connections and stock administration, while proceeding to fulfill the needs and prerequisites of its clients. This paper will analyze how Dell executes endeavor wide figuring programming, which profiles and focuses on its clients, just as smoothes out the progression of its items all through the flexibly chain. Dells coordinated effort with other PC programming organizations has permitted it to turn into an innovator in client relationship the executives (CRM) and flexibly chain the executives (SCM). These activities have brought about net incomes of somewhere in the range of $30 and $60 million in the course of the most recent five years. Gracefully Chain Management is turning out to be increasingly more significant for the accomplishment of todays business world. Dell has understood this pattern from its absolute initial step and has gotten one of the best PC organizations on the planet by putting accentuation on its flexibly chain, focusing on its work to-arrange and coordinate deals systems. Dell is as yet figting with quality control the board issue. . The quality issue identifies with low and very good quality servers, workstations, and work area models. The standard examination by organization demonstrate a high increment in the quantity of machines that should be overhauled by Dell in the field not long after the conveyance, and furthermore machines came back to Dell for substitution/fix. Presentation Dell Inc. is a worldwide data innovation partnership that creates, sells and supports PCs and related items and administrations. The home office of dell are in Round Rock, Texas, United States.Dell has utilized in excess of 90,500 individuals everywhere throughout the world as per the study in the current year[update]. Dell developed during the 1980s and 1990s and turned into the biggest vender of PCs however this was not for quite a while. Toward the finish of 2009, it held the main situation in PC deals, the organization sold PCs, servers, information stockpiling gadgets, arrange switches, programming, and PC peripherals. Dell likewise sells HDTVs, cameras, printers, MP3 players and different hardware worked by different producers. As of April 2010, Dell bested in PC deals abandoning HP and Acer. In 2006, Fortune magazine positioned Dell as the 25th-biggest organization in the Fortune 500 rundown, eighth on its yearly Top 20 rundown of the most-appreciated organizations in the United States. In 2007, Dell positioned 34th durinf initial not many months a during last quarter it was positioned eighth on the proportionate records for the year. In 2006 one of the top magazines recognized Dell as one of 38 superior organizations in the SP 500 that had reliably out-played out the market over the past 15 years. On January 31, 2007, Kevin B. Rollins, CEO of the organization since 2004, surrendered as both CEO and as an executive, and Michael Dell continued his previous job as CEO. Financial specialists and numerous investors said that rollins because of lackluster showing of the organization surrendered his activity. The organization declared fourth time in same year that the organization was neglect to arrive at what the investigator evaluated and the outcomes were not upto the imprint. In February 2007, Dell turned into the subject of formal examinations by the U.S. SEC and the U.S. Lawyer for the Southern District of New York. The organization has not officially documented money related reports for either the third or fourth financial quarter of 2006, and a few legal claims arrised dependent on there ongoing execution report. Dell Inc because of absence of money related divulgence was in an awful side however would ordinarily expose the organization to de-posting from the nasdaq and fortunately trade gave a waiver to dell to trade was done on typical premise and rate. On March 1, 2007, ruin stayed with the indicating a quarterly report of gross deals of $14.4 billion, down 5% year-over-year, and total compensation of $687 million,down 33%.NASDAQ expanded the companys cutoff time for recording budget summaries to May 4. The PC business incorporates PC programming, PC equipment, just as the creation of PC parts, get together, coordinations dissemination, deals, promoting, and the arrangement of data innovation administrations. Dell is in the matter of assembling PCs and servers. Its rivals are Hewlett Packard/Compaq, IBM, Apple, and Gateway(depending upon the nation contenders may fluctuate eg-portal isn't officialy accessible in india) The new pattern in the PC business is to turn into a virtual enterprise and Dell is driving the way. As indicated by Dedrick and Kraemer (2006), Dell is intending to consolidate the cost focal points of flat specialization with close coordination of vertical joining. In the mid 1990s, Dell moved to new methodologies and attempted to disperse its items through retail outlets, later acknowledging how unfruitful this methodology was. It chose to concentrate on improving client assistance and backing by permitting clients to put in and custom design requests straightforwardly. This brought about an extraordinary procedure customization. Almost one out of five principles based PC frameworks sold on the planet today is a Dell. Dell has one straightforward idea: to sell PC frameworks legitimately to clients. Dells clients are worldwide wide and range from people, private ventures, enormous organizations, and institutional associations, for example, schools and emergency clinics. The statement of purpose for Dell is to be the best PC organization on the planet at conveying the best client experience (htttp:www.dell.com). Since Dell is a worldwide wide organization, its immediate methodology is important across product offerings, districts and client fragments (http://www.dell.com). Michael Dell began Dell in 1984, he had constrained money and bought the vast majority of the provisions expected to assemble his first PCs after the deals were made. Entrenched PC makers like IBM had a lock on the PC advertise, where clients wanted to buy items from retail outlets. This new thought of working to-request and requesting via telephone was a significant hazard. The main hindrance was to make a need on some portion of the client to want the acquisition of a tweaked PC. The subsequent obstacle was having clients call a cost free number to arrange the item. Dell needed to figure out how to beat these impediments and afterward offer an assistance that would construct a notoriety for better business than purchaser effectiveness. Activity MANAGEMENT Each business is overseen through three significant capacities: account, promoting, and activities the executives. Tasks the board (OM) is the business work that plans, sorts out, directions, and controls the assets expected to deliver a companys merchandise and ventures. Tasks the executives is an administration work. It includes overseeing individuals, gear, innovation, data, and numerous different assets. The job of activities the executives is to change over or change a companys contributions to the completed products or administrations. Data sources incorporate HR, (for example, laborers and chiefs), offices and procedures, (for example, structures and gear), just as materials, innovation, and data. Legitimate administration of the tasks work has prompted accomplishment for some organizations. For instance, in 1994 Dell Inc. was a second-level PC producer that oversaw its tasks like others in the business. At that point Dell executed another plan of action that totally changed the job of its activities work. Dell grew new and creative methods of dealing with the activities work that have gotten one of the models in todays world. These progressions empowered Dell to give fast item conveyance of modified items to clients at a lower cost, and in this way become an industry head. With chronicled improvement there are various ideas in activity the board eg. all out quality administration gracefully chain the board and inventry control the board. All out Quality Management As clients request endless higher caliber in their items and administrations, organizations have been compelled to concentrate on improving quality so as to stay in the business. All out quality administration (TQM) is a way of thinking, proclaimed by quality masters, for example, W. Edwards Deming, that energetically tries to improve item quality by expelling reasons for item imperfections and making quality that talks by itself.With TQM everybody in the organization is answerable for quality. TQM was rehearsed by certain organizations during the 1970s and turned into a significant piece of the organization during the 1990s. This is a territory of tasks the executives that no serious organization has had the option to overlook. The significance of this development is exhibited by the quantity of organizations joining the positions of those accomplishing ISO 9000 confirmation. ISO 9000 is a lot of quality measures created for worldwide producers by the International Organizationfor Standardization (ISO) to control exchange into the then-rising European Economic Community (EEC). Today numerous organizations require their providers to fulfill these guidelines as a condition for acquiring contracts. Gracefully Chain Management Gracefully chain the board (SCM) includes dealing with the progression of materials and data from providers and purchasers of crude materials right to the last client. The goal is to have everybody in the chain cooperate to lessen cost and improve quality and administration conveyance. Gracefully chain the board requires a group approach, with capacities, for example, promoting, buying, tasks, and building all cooperating. This methodology has been appeared to brought about satisfyeing more clients, implying that everybody in the chain benefits. SCM has gotten conceivable with the improvement of data innovation (IT) devices that empower joint arranging and booking. The advances permit flexibly chain execution and plan joint effort, which empowers organizations to resp

Making Friends in College 5 Key Tips

Making Friends in College 5 Key Tips The Secret to Making Friends in College and Forming Lifelong Friendships The Secret to Making Friends in College and Forming Lifelong Friendships College is an amazing experience. You get to go out on your own, learn how to become an independent adult, and gain valuable knowledge. Making friends in college is one of those amazing experiences, because your friends in college are going to be irreplaceable and unforgettable. These 5 key tips will help you boost your social life and create those bonds that will keep you happy and healthy over the next few years. 1. Just Be Yourself There’s no sense in hiding who you are, because true friends will love you no matter what. It’s an age-old ideology, but it’s absolutely true. The longer you hide your true self, or worse, lie about your true self, the worse it will be when your friends find out the truth later on down the road. Plus, it just gets hard to pretend to be someone you’re not after a while. Why bother? 2. Get Out of Your Comfort Zone Get out there and try something new. Take that sushi making class, join that bobsledding team you’ve been dying to try outâ€" heck, go skydiving if you want to. You never know who you’re going to meet along the way, and even if your plan backfires, you’re likely going to have an amazing new experience to talk about! 3. Don’t Skip Out on Less Interesting Activities Go to events that interest you, but don’t skip out on others just because they sound lame or boring. It’s these unexpected places that you’ll find some great friendsâ€" you may even just meet someone else who is as bored as you are, which offers an amazing bonding moment when it comes down to it. 4. Open up Your Heart To Making Friends in College This sounds pretty cheesy, but opening up to a new friend by revealing a deep aspect of your personality can help you become close to them right away. Known as the “Fast Friends Technique,” this method makes you instantly feel closer to someone because you shared this emotional, intimate experience with them. 5. Don’t Judge People by Their Appearance We aren’t in high school anymore, so get out of that high school mentality of judging other people and putting them into a box. Just because someone is wearing a sweater you think is ugly doesn’t mean that their personality is going to be ugly as well. Give people a chance and you’ll be happy to see that they give you the chance as well. Hire an Academic Writer to Free up Your Social Life Make more time to hang out with your new friends by hiring a professional academic writer to complete your assignments for you. When you don’t need to worry about due dates, deadlines, and paper instructions, you get to put more value and effort into forming those amazing friendships that are going to last you the rest of your life. Get a quote now to connect with a writer who will take care of your academic needs. References: Lebowitz, S. (2015). How to make new friends (and keep the old) as a young adult. Greatist. Retrieved from how-to-make-keep-friends. Making Friends in College 5 Key Tips The Secret to Making Friends in College and Forming Lifelong Friendships The Secret to Making Friends in College and Forming Lifelong Friendships College is an amazing experience. You get to go out on your own, learn how to become an independent adult, and gain valuable knowledge. Making friends in college is one of those amazing experiences, because your friends in college are going to be irreplaceable and unforgettable. These 5 key tips will help you boost your social life and create those bonds that will keep you happy and healthy over the next few years. 1. Just Be Yourself There’s no sense in hiding who you are, because true friends will love you no matter what. It’s an age-old ideology, but it’s absolutely true. The longer you hide your true self, or worse, lie about your true self, the worse it will be when your friends find out the truth later on down the road. Plus, it just gets hard to pretend to be someone you’re not after a while. Why bother? 2. Get Out of Your Comfort Zone Get out there and try something new. Take that sushi making class, join that bobsledding team you’ve been dying to try outâ€" heck, go skydiving if you want to. You never know who you’re going to meet along the way, and even if your plan backfires, you’re likely going to have an amazing new experience to talk about! 3. Don’t Skip Out on Less Interesting Activities Go to events that interest you, but don’t skip out on others just because they sound lame or boring. It’s these unexpected places that you’ll find some great friendsâ€" you may even just meet someone else who is as bored as you are, which offers an amazing bonding moment when it comes down to it. 4. Open up Your Heart To Making Friends in College This sounds pretty cheesy, but opening up to a new friend by revealing a deep aspect of your personality can help you become close to them right away. Known as the “Fast Friends Technique,” this method makes you instantly feel closer to someone because you shared this emotional, intimate experience with them. 5. Don’t Judge People by Their Appearance We aren’t in high school anymore, so get out of that high school mentality of judging other people and putting them into a box. Just because someone is wearing a sweater you think is ugly doesn’t mean that their personality is going to be ugly as well. Give people a chance and you’ll be happy to see that they give you the chance as well. Hire an Academic Writer to Free up Your Social Life Make more time to hang out with your new friends by hiring a professional academic writer to complete your assignments for you. When you don’t need to worry about due dates, deadlines, and paper instructions, you get to put more value and effort into forming those amazing friendships that are going to last you the rest of your life. Get a quote now to connect with a writer who will take care of your academic needs. References: Lebowitz, S. (2015). How to make new friends (and keep the old) as a young adult. Greatist. Retrieved from how-to-make-keep-friends.

Sports Marketing The Agent Athlete Relationship and...

Due to the nature and complexity of contracts, agents are expected to have a background in contract law and be knowledgeable in finance, business management, financial and risk analysis, and of course, sports. In order to be a successful sports agent one must not only be a great negotiator, but also be highly motivated, have exceptional communication skills, be prepared to work long hours and handle multiple tasks at the same time. An agent must be able to apply effective marketing principles. The â€Å"Four P’s† of marketing are: 1. Product (or Service) - What does the athlete want from the agent? What needs does the agent satisfy? 2. Promotion- How is the agent successfully promoting the athlete? 3. Price- What value does the athlete give†¦show more content†¦An athlete prefers the best public image possible and to obtain that image the player must only associate themselves with individuals that are held in high regards and highly respected in the public’s mind. An agent that has participated in questionable acts could taint an athlete’s image. Therefore, an athlete would want no association with that agent A perfect agent would be an honest and loyal agent that abides by both federal and state laws governing agent athlete relations. An agent that will always put the athlete’s interest before their own and be highly dedicated to ensuring the athlete gets the best deal possible in every situation that arises throughout the athlete’s life. Ethical Issues Athletes and the sports industry have turned into a multi-billion dollar business annually. Stacked on top of that is that leagues and educational institutions receive multi-million dollar media contracts each year. This is so that broadcasters such as NBC, FOX, and TNT have the rights to broadcast that team or leagues games. The surge of money in the sports industry has led to an influx of agents into the world of agent athletes. Consequently, a fierce competition for client representation has arisen due to the overcrowded nature of the sports industry with sports agents. This competition has sparked many agents to do whatever necessary to reach an agreement with athletes. InShow MoreRelatedSport Agents and Amateur Athletes2802 Words   |  12 Pagesï » ¿ Sport Agents and Amateur Athletes Katie Brown 7/18/2013 Introduction Sport agents typically handle contract negotiations for athletes, as well as any public relation issues, finance issues, and endorsement deals (Evans, 2010). Over the years, however, sport agents have become more to athletes than just a contract negotiator; they have taken upon the additional tasks of marketing their client’s ability, persona, and brand. WithRead MoreThe Legality, Morality, Social Responsibility of Paying College Athletes8736 Words   |  35 Pages | | | | Date of Submission: 12/021/2012 Title of Assignment: Term Paper – â€Å"Integrating Values – The Legality, Morality, and Social Responsibility of Paying College Athletes† CERTIFICATION OF AUTHORSHIP: I certify that I am the author of this paper and that any assistance I received in its preparation is fully acknowledged and disclosed in the paper. I have also cited any sources from which I used data, ideas or wordsRead MoreCorporate Social Responsibility in Sports3830 Words   |  16 PagesCORPORATE SOCIAL RESPONSIBILITY 1. INTRODUCTION Over the past several years the sports industry has grown phenomenally, and it now ranks among the largest industries in the world. Concomitant with its growth is an increase in the importance of a element of value which is the corporate social responsibility which has become a necessity in terms of the bottom line. Illegal and immoral activities in all settings have emerged to the point that some factions of the society have made efforts toRead MoreSalt Lake Olympic Bribery Scandal Essay8624 Words   |  35 Pagesthe United States at Salt Lake City, Utah. The tournament opened on February 8, 2002 and closed on February 24, 2002. There were 77 NOCs, 2,399 athletes, 78 events, 22,000 volunteers and 8,730 of the media. â€Å"The Games saw the expansion of the Olympic program to 78 events, including the return of skeleton and the introduction of women’s bobsleighs. Athletes from a record 18 National Olympic Committees earned gold medals, including first-ever gold for China and Australia† (Olympic.org). The OlympicRead MoreUnderstanding Marketing Management16709 Words   |  67 PagesPART 1 Understanding Marketing Management Chapter 1 | Defining Marketing for the 21st Century Chapter 2 | Developing Marketing Strategies and Plans a Ch ter p 1 In This Chapter, We Will Address the Following Questions 1. Why is marketing important? 2. What is the scope of marketing? 3. What are some core marketing concepts? 4. How has marketing management changed in recent years? 5. What are the tasks necessary for successful marketing management? One of the key factors in BarackRead MoreMarketing plan for shoes company -New Balance7828 Words   |  32 Pages1. Introduction Founded by William Riley in 1906 as the New Balance Arch Company, in Belmont, MA, New Balance manufactured arch supports and orthopedic shoes. During the fifties and sixties, athletes turned to the company for customized running shoes due to New Balances unique expertise in handcrafting specialized footwear. Paul Kidd bought the company in 1956 and increased the shoe-making sector as demand grew. Production of running shoes soon became the companys primary source of business. TheRead MorePromotional Mix : Marketing And Sales Promotion2342 Words   |  10 PagesThere are six main elements to the promotional mix. These consist of: advertising, personal selling, public relations, sponsorships, direct marketing and sales promotion. Advertising is the promotion of a product or service that attracts the public’s attention. Examples of advertising include billboards, newspapers, leaflets, magazines, social media etc. Personal selling is when businesses persuade customers to purchase a particular product through their employees. This is usually achieved by providingRead MoreStrategic Analysis of Nike Inc12147 Words   |  49 PagesChartÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â… p.34 Marketing Short-term Strategy ChartÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…..p.35 Production Short-term Strategy ChartÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….p.36 Research and Development Short-term Strategy ChartÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…..p.37 Human Resources Short-term Strategy ChartÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…...p.37 Finance Short-term Strategy Chart.Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….p.38 EXECUTIVE SUMMARY Nike Inc. was founded in 1962 by Bill Bowerman and Phil Knight as a partnership under the name, Blue Ribbon Sports. Our modest goalRead MoreNike Strategy Analysis12215 Words   |  49 Pages34 10. Marketing Short-term Strategy Chart†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..p.35 11. Production Short-term Strategy Chart†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.p.36 12. Research and Development Short-term Strategy Chart†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..p.37 13. Human Resources Short-term Strategy Chart†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...p.37 14. Finance Short-term Strategy Chart.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.p.38 EXECUTIVE SUMMARY Nike Inc. was founded in 1962 by Bill Bowerman and Phil Knight as a partnership under the name, Blue Ribbon Sports. Our modestRead MoreEssay on Comm 287 Study Guide4506 Words   |  19 Pagesthe traditional all American manufacturers’ for market share. hey claimed that producing goods was only part of their operations 4. What tools and materials are needed for creating a brand? brand extensions, continuously renewed imagery for marketing and, most of all, fresh new spaces to disseminate the brands idea of itself 5. What is the difference between the brand and the advertisement? Advertising any given product is only one part of brandings grand plan, as are sponsorship and

The Kite Runner Essays Guilt And Redemption - 870 Words

Guilt isn’t always a rational thing. Everybody is guilty of the good things that they didn’t do. Maybe there’s something more that could have been done, there always is right? All that’s left then is the guilt acting as a reminder to do better next time. Redemption is something you have to fight for yourself in a personal way. Some people stray and lose sight of that, some reach it A theme that I feel is strongly laced between these pieces are guilt and shame. In Oedipus Rex, Oedipus and Jocasta were overwhelmed with guilt and shame for breaking the basic rules of moral truths. The disapproval against incest and killing others, especially their own blood relative. The pain is enough to make Jocasta commit suicide and make Oedipus blind†¦show more content†¦Ã¢â‚¬Å"There is a way to be good again, he’d said. A way to end the cycle. With a little boy. An orphan. Hassan’s son. Somewhere in Kabul.† (Hosseini, 226-227) As time goes by the weight of his guilt and shame lifts and he’s able to find peace and redemption. When Sohrab attempts suicide Amir and him both find it difficult to forgive themselves. Sohrab feels used and guilty for Assef’s assault. Amir is also able to feel redeemed of some sorts through his fight with Assef, the boy who had raped Hassan. He felt he was doing right by Hassan when he adopted his half nep hew, Sohrab. In Oedipus Rex it begins by describing miasma, or pollution, and for thebes to be cured of the plague that is coursing around the murderer of the previous king must be killed. They are trying to redeem and save their city from the mistakes they have made. Overall these themes have a deeper message within. There is a saying that we all know that goes, everything happens for a reason. I believe that in these two pieces it shows perfectly how fate works. Without the author having the characters so driven by their feelings, they would never have the motivation to try and make up for the things they feel so horribly about. Without guilt and shame there is no need for redemption, leading me to believe that is significant because it’s what creates the stories. Guilt and shame is something that drives people to try to do their best and redeemShow MoreRelatedSymbolism Of Kite Running By Khaled Hosseini1243 Words   |  5 PagesKali Denney Mr. Snyder AP Literature and Composition 11 December 2015 Symbolism of Kite Running In this essay the book being discussed is, Kite Runner by Khaled Hosseini. Khaled Hosseini’s biography will be discussed as well as the historical influences upon him that affect the novel as a whole. The essay will contain a critical analysis as well as an analysis of the critical response to the work by others. In the novel and now a grown man, the main character Amir recalls events in his childhoodRead MoreThe Kite Runner3049 Words   |  13 PagesThe Kite Runner teaches friendship, atonement Review Royal Hamel Hassan!† I called. â€Å"Come back with it!† He was already turning the street corner, his rubber boots kicking up snow. He stopped, turned. He cupped his hands around his mouth. â€Å"For you, a thousand times over!† he said. So opens the pivotal event in The Kite Runner, a novel by Khaled Hosseini. The movie version, which is now in theatres, was nominated for a Golden Globe as best foreign-language film of 2007. Amir and Hassan, inseparableRead MoreSummary Of The Kite Runner 1196 Words   |  5 PagesNick St. Sauveur World Literature II 20 November 2015 Mrs. Hogan Kite Runner Essay Amir: Lost In Fear Over the duration of history, it has been shown that guilt not brought to light can do little in the name of personal redemption. Moreover, this is clearly connected with and related to Khaled Hosseini s fantastic novel The Kite Runner, one of which describes as well as shows the thoughts and actions of teens through the story s main character, Amir, and his many adventures as anRead MoreShort Story : The Kite Runner 1246 Words   |  5 Pages 20 November 2015 Mrs. Hogan Kite Runner Essay Amir: Lost In Fear Over the duration of history, it has been shown that guilt not brought to light can do little in the name of personal redemption. Moreover, this is clearly connected with and related to Khaled Hosseini s fantastic novel The Kite Runner, one of which describes as well as shows the thoughts and actions of teens through the story s main characterRead MoreMark Solis. Mrs. Ham . English 12. 02 March 2017. Kite1099 Words   |  5 PagesMark Solis Mrs. Ham English 12 02 March 2017 Kite Runner Essay Can one bury their past, if one acts as if something hasn t happened will it leviate some of the guilt, is it wrong to run away from one’s mistakes? The answer to that question depends entirely on one’s morality so responses vary depending on the individual although the novel’s underlying tone implies that one must atone for past mistakes in order to develop new relationships, one must have the courage to face their demons and makeRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1017 Words   |  5 Pages Kite Runner Comparison Essay In Khaled Hosseini’s The Kite Runner, several major themes arise. One of the most pronounced theme is the idea of redemption for ones past wrongdoings. The protagonist, a wealthy envious Afghan boy named Amir, retells the traumatic story of his childhood. Once readers learn of his past, they realize the issues he experienced and the events that came into play in the forming of the plots format, from one meaningful quote Hassan says â€Å" for you a thousand times over†Read MoreDr Jekyll And Mr Hyde Essay1518 Words   |  7 PagesThe purpose of my essay is to compare and contrast the historical fiction, drama novel titled, the Kite Runner, written by Khaled Hosseini, and the horror, scientific fiction, drama novel, The Strange Case of Dr. Jekyll and Mr. Hyde, written by Robert Louis Stevenson. I will compare the two novels and show hoe these two authors represent how you can take two people that have a lot of guilt and either live with it or change yourself and circum stances. One lives with it by his actions towards hisRead MoreEssay about The Kite Runner by Khaled Hosseini1494 Words   |  6 PagesThe Kite Runner by Khaled Hosseini This essay will discuss the central themes of the book The Kite Runner, by Khaled Hosseini. Because the story is told at a time before the War on Terror, it brings the reader back to an Afghanistan the average American never knew existed and presents the current socio-economic reality of a United States one may choose to ignore. The description of Afghanistan before its many occupations is a tragedy in itself. The Author portrays a country on the cusp ofRead MorePlot Structure Of The Kite Runner1690 Words   |  7 Pagesstructure to portray two divergent effects of losing one’s innocence in a traumatic event. The plot structure of the novels also reinforces the idea of innocence. The plot structure for The Kite Runner is chronological, but the plot structure for The God of Small Things is circular. In his novel, The Kite Runner, Hosseini begins to dive into the distinction by beginning the novel with introducing the main character, Amir, and his friend Hassan. Hosseini ma kes sure to note that the two boys are fromRead MoreThe Kite Runner1867 Words   |  8 Pagesmain protagonists in A Complicated Kindness and The Kite Runner convey that identities are socially constructed. Identity is shaped through the following factors: parenting, conflict, culture, gender, and genetics. These factors all intertwine and are the main influencers for shaping the protagonists identity. This is formed by the people that surround a person, their cultural stereotypes, how they teach others, and how a person learns. This essay will discuss how these factor effect identity and why

Dbq Essay Civil War Free Essays

Carly Tucker 9 January, 2013 AP US History Mr. Barber Betweeen the years of 1860 and 1877 the united states went through the civil war and reconstruction era. Dramatic changes occurred during this time that brought about drastic constitutional and social development. We will write a custom essay sample on Dbq Essay Civil War or any similar topic only for you Order Now The dramatic changes brought a revolution. The Civil War was not officially fought over the issue of slavery, but one of the most important outcomes of the war was the emancipation of all slaves in the United States. The reasons for southern states’ secession ranged from unfair duties imposed on the states to the recurring issue of slavery (Document A). This secession unofficially started the war and created great tension between the North and the South. President Lincoln’s main purpose of commencing war was to unite the divided nation, and with tactics such as his Emancipation Proclamation and gaining the Border States’ support he was able to achieve his goal of reunification. Other results yielded by the war were the 13th, 14th, and 15th Amendments to the Constitution. These provisions formally ended slavery and guaranteed the black freedmen future citizenship and suffrage. The blacks argued that if they fought in the war to preserve the Union that they were entitled to voting and having the same rights as other American citizens (Document C). The Civil Rights Act of 1866 declared that every person born in the United States, without regard to race, color, or previous conditions of slavery or involuntary service, is entitled to citizenship. The end of the Civil War marked the end of the bloodshed but the beginning of reconstruction of the nation. The United States still had many issues to address. One such issue was the new banking and currency systems. Senator John Sherman felt that the country was not nationalized enough. (Doc B) He felt that America would prosper more if it had its own unique exchange system. As opposed to different states doing their own things which is why the government could be overthrown. Although the slaves were finally freed, things were still rough for the freedmen. (Doc C) Some Africans felt that they were being betrayed by their government. He did not understand how after they have fought for their nation and government, they are still eligible to vote for their representatives. In the petition it explains how they are treated unfairly in court and how the courts will not even receive negro testimony. At that time the government was not too willing to help out the freedmen. Gideon Welles, Lincoln’s Secretary of the Navy wrote in a diary that the Federal Government has no control of whether or not blacks can vote or not. (Doc D) He felt it was entirely up to the states to decide if they vote or not. The Federal Government has done it job by freeing the state and suffrage is not their issue. And some states took advantage of this with things like the Poll Tax, Literacy Test, and Grandfather Clause, which prevented blacks from being able to vote. The few that could afford the Poll Tax most likely could not read, and if they did it was highly unlikely that their grandfather voted since slaves were not even considered citizens of the United States from the Dread Scott decision. This does not mean that there were no efforts to support the freedmen. The Freedmen’s Bureau was set up to help blacks do things like read and write so they could be more equal to the white man. In a petition to the Bureau and the President, the Freedmen of Disto Island stated that they were promised land from the government but have yet to see it. As one can see during the years 1860-1877, many developments both constitutional and social put the nation through a revolution. These things have changed the country greatly not just for the blacks but also the whites and for the nation as a whole. How to cite Dbq Essay Civil War, Essays

Performance Measurement Systems free essay sample

Performance Measurement Systems Performance measurement systems are an integral part of the management control systems. Management control is a process through which management ensures that resources are obtained and used effectively and efficiently in accomplishing the organizations goals. To be most effective performance measures should be tied to the strategic objectives of the organization. Two key principles of performance measurements are; measurement of performance and compensation based on measured performance. The goal of performance measurement system is to implement strategies. A performance measurement system is simply a mechanism that improves the likelihood the organization will implement its strategy successfully. Any performance measurement system blends the financial information and non-financial information with each other. In setting up such systems, the senior management selects measures that best represent the company’s strategy and these measures can be seen as current and future critical success factors. Uses of Performance Measurement According to Behn (2003) the uses of performance measurement are as follows: 1) To evaluate. We will write a custom essay sample on Performance Measurement Systems or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page To evaluate performance, the senior managers need to determine what a business unit manager is supposed to accomplish. 2) To control. Performance measurement can ensure the senior managers that their subordinates are doing the right thing. 3) To budget. Sometimes budgets increase could be the answer to improving performance. 4) To motivate. Performance measurement systems give people significant goals to achieve and then use performance measures—including interim targets—to focus people’s thinking and work and to provide periodic sense of accomplishment. ) To celebrate. By achieving specific goals, people gain sense of personal accomplishment and selfworth. 6) To promote. To convince the stockholders that their organization is doing good, manages need easily understood measures of those aspects of performance about which many stockholders personally care 7) To learn. Learning is involved with some process, of analysis information provided from evaluating corporat e performance (identifying what works and what does not). By analyzing that information, corporation able to learn reasons behind its poor or good performance. 8) To improve. In order for corporations to measure what it wants to improve it first need to identify what it will improve and develop processess to accomplish that. Performance measurement systems develop a feedback to assess with plans to achieve improvements and to determine if those processess create forecasted results (improvements). Limitations of Financial Control Systems 1. It may encourage short-term actions that are not in the company’s long-term interests. . Business managers may not undertake useful long-term actions, in order to obtain short-term profits. 3. Using short-term profit as the objective can distort communication between a business unit manager and senior management. 4. Tight financial control may motivate managers to manipulate data. Comprehensive Performance Measures Comprehensive performance measures must address: 1. Financial performance 2. Custome r satisfaction 3. Internal business process developments and 4. Allow an organization to learn and grow. Financial Performance can be measured by: 1. Residual measures (accounting profit measures) such as net income, operating profit, earnings before interest, tax, depreciation, and amortization (EBITDA) 2. Ratio income (accounting return measures) such as Return on Investment (ROI), Return on Net Assets (RONA), or Risk Adjusted Return on Capital (RAROC). Customer-related measures 1. Bookings 2. Back orders 3. Market share 4. Key account orders 5. Customer satisfaction 6. Customer retention 7. Customer loyalty Internal Business Process Measures 1. Capacity utilization 2. On-time delivery 3. Inventory turnover 4. Quality 5. Cycle time Learning and Growth measures 1. Learning and growth identifies the infrastructure an organization must build to create long-term growth and improvement. 2. Growth comes from: people, systems and organizational procedures. Implementing a Performance Measurement Systems Implementation of a performance measurement system involves four general steps: 1. Define Strategy: * The BSC builds a link between strategy and operational action. * Therefore, it begins with the strategy first, to achieve the goals and objectives. 2. Define Measures of Strategy: The next step is to develop the measures to support the formulated strategy. * The organization must focus on a few critical measures and should not overload with the measures. * And importantly, the measures should be linked with each other in a cause and effect manner. 3. Integrate measures into the management system: * The scorecard must be integrated with the organizations formal and informal structures, culture and h uman resource practices. 4. Review measures and results frequently: once the scorecard is implemented and running, the senior management should review is constantly. The organization should look for the following: * How the organization is is doing according to the outcome measures? * How the organization is is doing according to the driver measures? * How has the organization’s strategy changed since the last review? * How has the scorecard measures changed? Difficulties in implementation Performance Measurement Systems 1. Poor correlation between non-financial measures and results 2. Fixation on financial results 3. Measures are not updated 4. Measures are overloaded 5. Difficulty in establishing trade-offs

Spitting Image

Spitting Image Spitting Image Spitting Image By Maeve Maddox ELVIS’ SECRET SON FOUND: Handsome 32-year-old is the spitting image of The King Thats to say, the young man looks exactly like Elvis. The underlying image is that of a man spitting out a child in his own likeness, rather like Cadmus sowing the dragons teeth from which sprang full-grown men. NOTE: Some fastidious folk etymologists have tried to elevate the expression from the realm of expectoration by suggesting that spit and image derives from the phrase spirit and image. Not likely. The Online Etymology Dictionary gives 1602 as a date for spit used with the meaning the very likeness. The Phrase Finder cites this 1689 reference from George Farquhars play Love and a Bottle: Poor child! hes as like his own dadda as if he were spit out of his mouth. The expression has appeared in various forms: the spit A daughter,..the very spit of the old captain. (1825) the spit and fetch He would be the very spit and fetch of Queen Cleopatra. (1859) the spit an image Shes like the poor lady thats dead and gone, the spit an image she is. (1895) the dead spit Ill chance you having another ring..the dead spit of mine. (1901) the spitten image He looked the spitten picture of my ould father. (1887) the spittin image Hes jes like his pa, ï ¿ ¼the very spittin image of him! (1901) the spitting image In another twenty years..she would be her mothers spitting image. (1929) the spit-image My husband saw a man that was the spit-image of King no further away than Jackson. (1949) The OED gives an example of Westmoreland dialect in which splittin image is used instead of spittin image. A possible explanation is given by D. Hartley in Made in England (1939): Evenness and symmetry are got by pairing the two split halves of the same tree, or branch. (Hence the country saying: hes the ‘splitting image’ï ¿ ¼an exact likeness.) Spitting image is definitely the winning version. Most modern speakers would hear splitting image as a malapropism. 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 Expressions category, check our popular posts, or choose a related post below:20 Great Similes from Literature to Inspire YouWhat is Dative Case?How to Write a Proposal

What Is the PreACT

What Is the PreACT SAT / ACT Prep Online Guides and Tips Finally, a practice test from the ACT with a name that doesn't include a corny inspirational verb! That's right - the ACT is rolling out a new test called the PreACT this upcoming school year. It's similar to its SAT counterpart, the PSAT, although not exactly the same. In this article, I'll tell you what's on the PreACT, how its different from the PSAT, and what it means for you as a student. What Is the PreACT? The ACT recently announced that it will be adding a new test to its repertoire: the PreACT. It's a multiple-choice test aimed at preparing 10th grade students for the ACT. This new test seems poised to emerge as a competitor for the PSAT, although the ACT claims this was not the intention behind its creation. The ACT retired the ACT Explore (for 8th and 9th graders) and ACT Plan (for 10th graders) tests in 2014 to make way for the new ACT Aspire program (which is a set of standardized tests spanning grades 3-10).The PreACT is different from ACT Aspire tests because it serves as a way for students to see direct score predictionsbased on the same scale and content as the regular ACT. The PreACT has the same four multiple-choice sections as the regular ACT: English, Math, Reading, and Science. There is no Writing section. The test is also scored the same way as the regular ACT, on a scale from 1-36. The main difference is that it's considerably shorter. While the regular ACT is 2 hours and 55 minutes long (3 hours 35 minutes if you add the Writing section), the PreACT is only 1 hour and 55 minutes long. The questions on the exam will be questions from past ACTs that have been reformulated, so the difficulty level of the test is on par with the regular ACT. The point of the test is to help students get a better sense of where they would score on the real ACT and how much more they need to prepare before taking it. The PreACT will debut in the 2016-2017 school year. Schools and districts can choose to administer the test anytime between September 1st and June 1st. The changing of the seasons has no bearing on the PreACT. It is timeless. It is all around us. How Is the PreACT Different from the PSAT? The PreACT is different from the PSAT in a couple of significant ways. First of all, there's no scholarship competition associated with the PreACT. Its sole purpose is to prepare students for the ACT; scores will not have any direct effects on the college admissions process. It's genuinely just a practice tool. Another difference is that the test wil cost slightly less than the PSAT - it's $12 per student rather than $15. The SAT and the ACT are currently in a contentious battle for a greater share of the standardized testing market, so this move appears to be an attempt to further undercut the dominance of the PSAT. Schools can also administer the PreACT whenever they want during the year, whereas the PSAT has a specific October testing date with only one alternate date available. Offering greater flexibility is most likely another appeal to students and school districts who might be frustrated with the rigidity of the PSAT testing schedule. Students will be able to see the original PreACT questions and their answers within two weeks of taking the test. This is a much faster turnaround than the PSAT, which typically doesn't release scores until six weeks after the test. Your results will be piping hot when they're delivered. Don't burn your tongue. Remember, eating the score report is the only way to truly eliminate your mistakes. What Does This Mean for You? Ok, there's a new official practice test for the ACT. So what? Well, if you plan on taking the ACT as a junior, you might consider taking the PreACT in 10th grade to augment your prep efforts. Since it's made up of actual ACT questions, it will give you an accurate estimate of your score level and help diagnose your weaknesses so you can study strategically. Based on what we know about the PreACT so far, however, you should view it as an option rather than a necessity. If you're a motivated studier, you can take timed ACT practice tests, assess your mistakes, and get the same information about your strengths and weaknesses without handing over the cash equivalent of two Chipotle burritos. If you're more of a procrastinator, it might be a good idea to sign up for the PreACT. It will help you get familiar with the format of the ACT earlier than you would otherwise, and it does the grunt work of assessing your areas of weakness so you can start fixing them. Dust off that tool kit sitting in the back of your brain, and create a DIY masterpiece. What's Next? Do you really have to start preparing for standardized tests this early?Find out whether you should start studying for the ACT in 10th grade or hold off until a bit later. If you plan on taking the SAT instead of the ACT, you actually have two practice test options in 10th grade. Learn more about the difference between the PSAT 10 and the PSAT/NMSQT. When should you take the ACT for the first time? This article will give you the tools to decide on the best test date for your ACT debut. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

The development of corporate governance code in UK since 1992 Essay

The development of corporate governance code in UK since 1992 - Essay Example The essay discusses that corporate failures such Maxwell Publishing Group, BCCI, Poly Peck and Coloroll in 1980s and early 1990s in UK brought the issue of corporate governance practices by publicly listed organizations. There is no set definition of corporate governance and mostly depends upon the specific country’s view and oversight of the issue. Generally, it is known as a system of rules and principles as to how an organization should be governed and controlled. The roots of corporate governance lie in ‘Agency Theory’, which explains the problem of principal-agent. The managers or agents are bestowed with the responsibility of managing the company on behalf of the company’s owners or principals. While these agents have informational advantage, the principals have to rely on the board appointed by them to oversee the agents’ management. Therefore, agency theory has had a deep influence in shaping the characteristics and reforms of corporate gover nance. A proper governance mechanism in organization was required in order to facilitate a prudent and effective entrepreneurial management to deliver the long-term success of the organization underlying assumption of corporate governance is that the board of directors is responsible for the management of business and control of risks faced by it. While the framework of an effective corporate governance is still is in development stage in most of the developed economies, the recent economic downturn has raised the doubt over the effectiveness of corporate governance can ever be achieved.... These two Codes are based on the Walker Review Committee being set up to review the corporate governance practices in banking sector. U.S. has addressed the issue of corporate governance and auditor’s independence through Sarbanes Oxley Act in 2002 in response to Enron collapse and other corporate scandals, and Dodd-Frank Wall Street Reforms along with Consumer Protection Act in 2010 (Copeland, 2010, p.1). These reforms and developments indicate that the importance of having an effective corporate governance framework in order to protect not just the shareholders’ interests but also the other stakeholders’ interests. Considering this, the development of corporate governance framework in UK and practices of the Code through the analysis of two UK-based firms Burberry and BP have been provided. Burberry is a manufacturer of luxury fashion clothing, fragrance and accessories in UK and was established in 1856 (Burberry, n.d.).Burberry is listed on London Stock Exchan ge. BP was established in 1908 through a discovery of oil well in Persia. The company is listed on London Stock Exchange and NYSE (BP, 2012). Both the firms follow the provisions of corporate governance practices in the new Code on Corporate Governance 2010 and the Company Act 2006. Corporate Governance Development The process by which the stakeholders of a company get assured that the board of directors of the company is performing their duties efficiently, which assigned to them. The board members of the company should design the process, so that the interest of the stakeholders maintained properly by the operations done by the company management. The company management should also look after that whether the company properly maintains the ethics, corporate social responsibility or not. In

Research paper Essay Example | Topics and Well Written Essays - 2250 words

Research paper - Essay Example Using the case studies reported by Mary Van Kleeck and Elizabeth C. Watson, and also the findings in the research of Jacob A. Riis, this paper will show how the children existed at that time. There will be references made to the law, and those required to enforce it, as well as to the organizations which sought to alleviate the suffering. One of the most poignant quotations in Watson's research, sums up the horror of the situation; when speaking to a little girl of about five years old, who cut out embroideries, n being asked how long she had been cutting embroidery, shrugged her little shoulders and replied, ! Ever since I was.(Watson, p.5) She lived in the Bronx where embroidery factories provided the work, and as soon as she could manage to use scissors, she helped in separating the strips of cloth. The question arises as to how and why such a set of circumstances was allowed to happen, to rob this child and thousands of others, of the natural, playful, learning experiences of a normal childhood. 'How the Other Half Lives', goes some way to providing answers. He explained the growth of the tenements as created by the need to house many very quickly, and how the rich moved out and away from the nice homes at the East River. Such houses were then taken over by 'real estate agents and boarding-house keepers' (Riis, Chp. 1 p1). The old houses became valuable commodities, where large rooms were divided into small, dark spaces, to squeeze more people in, make more money. The important fact of fixing the rents high because of the belief that the poor were destructive, immoral and lived in squalor: o cover damage and abuse from this class, from whom nothing was expected, and the most was made of them while they lasted(Riis, quoting a report to the Legislature, 1857, p.1) The need grew for more cheap housing; more immigrants came, wanting to be near their place of work, but the condition of that housing, and the fact that landowners or proprietors were also employers, kept people in the loop of poverty from which there was no escape. In his chapter on 'The Bohemians Tenement House Cigar Making', this system and the involvement of the children in the arduous task of just existing, he clarified thus: en, women and children work together seven days in the week in these cheerless tenements to make a living for the family, from the break of day till far into the night." (Riis, Chp.12,p.2) and.. ather, mother and son, together a full team, make from fifteen to sixteen dollars a week(Riis, p.3) They were paid $3.75 for 1,000 cigars, the parents had never had

New Day Ranch Essay -- Creative Writing Essay

Boots crunch in the leaves signaling the start of a new day’s work. Maria is the owner of the New Day Ranch, a sanctuary for horses of all kinds. She wakes up every morning at the crack of dawn to tend to the dozen horses that reside at the Ranch. It is almost winter and she wanted the horses to enjoy the time they had outside before it would snow. Maria opened up the stables to let the horses out into the pasture accompanied by her two dogs Max and Twilly. She pulled them by the bridle, two at a time until the six that slept inside were freed into the fenced in fields. Max and Twilly ran out with them barking as they chased each other through the leaves. Maria idly walked along the wooden fence until something odd caught her eye. At first she though a whole section of fence was missing towards the far end but she knew that that couldn’t be the case. Mildly concerned she walked up to the gap and saw that one of the boards had been kicked over. She picked it up, the wood soaking wet. Maria put the board back into place when she realized there was blood on it; her hands were covered in it. Afraid she looked around for her horses. In the fields there were two stallions, six mares, a colt, and two foals. After making a head count she realized one of her mares is missing, a Cleveland Bay named Aida. She climbed over the fixed fence and ran by the tree line, hoping Aida didn’t stray too far. Not having any luck she whistled for her dogs to come along and the two collies came running. With her dogs she traveled into the woods, Twilly walking farther ahead her paws making perfect impressions in the mud. It was easy for them to run through the mud and leap over roots and branches but for Maria it was a struggle. After several min... ...move forward. The mare’s ears lay back against her head and she roared with aggression and fear as she tried to kick her way out. Chris stroked her neck to try and calm her down. Trying again Maria pulled on the rope and Chris tried to motivate her to climb out. He managed to dig out both her back legs seeing a large scrape that she received from hopping the fence. â€Å"Come on girl.† Chris coached and the mare, with a burst of energy, kicked her way free. The dogs barked and Maria did her best to hoist the two up from the muck. They were both relieved to finally free Aida. Chris gave the mare a carrot and helped Maria wipe the mud off of her. After wards Maria tossed a blanket on the horse’s back and walked her home. The two walked her to the stables, cleaned her up, and mended the cut on her leg, the frightened mare now warm and safe from her horrifying ordeal.

A Love Song for Bobby Long Analysis Essay

â€Å"A Love Song for Bobby Long† written by Grayson Capps and â€Å"The Love Song of J. Alfred Prufrock† written by TS Eliot remind the world of men who struggle with the demons of life. The little voices in your head saying â€Å"I don’t think you can do that.† These voices cause you to doubt yourself and your talents. They take the life out of you, and cause you to wonder if you even have a purpose here on earth. Now let’s take a deeper look into these poems and closely analyze their similarities and differences. Bobby Long, a handsome football prospect who possessed the talent of superior acting, was a man who was known for wasting his talents and making the wrong decisions. He chose a â€Å"road less traveled† : a path through life that many people tried to avoid. He was a drunken old man who looked back on life, not because he could change his decisions, but because the people around him wish he had made smarter ones. Years pass, and he finally realizes how his poor decisions led him to the black hole he is now stuck in. A hole dug so deep that he can’t see outside of it. It’s all dark around him and he feels all his problems will be solved when he is finally six feet under. Prufrock won’t build the courage to go up to someone he likes, but only because he lacks Charisma. He lacks the confidence needed to go and be the courageous man he once was. He can no longer find what he needs or wants and he feels it is the end of the world, with no hope left in him. He realizes he is reaching a point where he is coming to anempty closure. He wants the answers to his unknown questions but he second guesses his every move. Does she like me? Does she not? These questions linger in his mind but they will never get answered because he never builds the courage to tell the women he likes or admires. Instead, he just gets wrapped up in the scent of their perfume and the sound of their voices, behind their masked face. He realizes nonone is perfect and everyone makes mistakes However, he wants to know his own and wonders why he was possessed with unfortunate events. He just wants answers. Answers to questions he doesn’t even have the courage to ask†¦ In both poems, the main character, or speaker is referring to themselves as a low life failure. They don’t ever build the courage to face their inner demons. They never realize their true talent, instead just doubt themselves, even when people give them compliments that come from the heart. In their eyes, they will never be good enough. They will never be the ideal husband, but instead, just the weird man everyone points to and laughs at. In Bobby Long’s love song, he realizes he isn’t the ideal husband; however he still womanizes the women and doesn’t care, as long as he never gets sexually frustrated. However, Prufrock struggles with even approaching a woman. His nerves get the best of him and he cannot build the courage to approach her and aska her the tough question. Bobby Long struggles with the confusion of not being able to pick sides (between the devil and God.) He suffers from the struggle of being able to make the right decions, or which to follow. Prufrock struggles with his inner demons. He is his biggest enemy. He causes himself to suffer and keep wondering. Wondering why he could never be the leading role in his own life. He wonders why he could never be â€Å"Prince Hamlet.† Then later realizes maybe he just was never meant to have that role. In Bobby Long and Prufrock’s life, they doubt their ability to be great. They feel that they have reached the end of the world therefore why try? They are giving up on life just because of a few misfortunes and bad decisions. They will never be satisfied with themselves until they are gone forever, or dead. No matter how other people view them, they both believe they were never meant to be the star of their OWN life, but instead a role player who no one really pays attention to.

The Between Right And Wrong Essay - 1740 Words

For years’ people have been taught the difference between right and wrong. Some people grow up to do the right thing and some do not. For those who do not do the right thing, it results in them going to prison. â€Å"Prisons became popular in the 18th century and by the late 19th century prisons were going through the ‘reformatory’ movement† (Prison History, 2016). This movement attempted to reform inmates into model citizens by providing education, work, and counseling. The goal was to give inmates a chance to better their behavior before they get out of the prison. They wanted prison to be a form of rehabilitation in a way. Unfortunately, because early penitentiaries had national and international attention of their high goals, they became overcrowded, dirty, and dangerous. Instead of focusing on their goals, they became more focused on maintaining control of their population. Resources for rehabilitation went to drug law enforcement because of the drug o ffenders and the ‘war on drugs.’ This issue began to raise the question whether prison was for punishment or rehabilitation. Many researchers debated on this issue for years up to now and still people are confused due to the original purpose of prisons and the end result of them. In the court case Tapia v. United States, James Bennett Jr. was arrested for robbery with a dangerous weapon, possession of a firearm by a felon and possession of cocaine. The district court sentences Bennett for four years and a supervised release.Show MoreRelatedDifference Between Right And Wrong1750 Words   |  7 PagesPeople understand the difference between right and wrong and that there are going to be consequences for their actions. People also understand that a crime is doing something that is wrong or illegal that there are punishments that fit the crime. However, there are also times when the punishment does not fit the crime or is excessive. People that commit these crimes do so in hoping that they won’t get caught but when they do they know that they are going to have a punishment that fits the crime.Read MoreEvaluating the Difference Between Right and Wrong with Ethics1577 Words   |  6 Pagestheory, we will have to first understand the term ‘Ethics’. By definition, Ethics is a branch of philosophy in which we evaluate and differentiate between right and wrong, morality and immorality. Ethics helps us to decide questions regarding human conduct when he/she comes to a position when there is doubt between choosing the right way or the wrong one. The concepts of merit and demerit, justice and crime are very much related to the basic concepts of ethics. If we don’t have the basic idea ofRead MoreHuman Morality And The Difference Between Right And Wrong1606 Words   |  7 Pagesmorality and the difference between right and wrong has been explored in various situations all throughout history. Celia, A Slave, a book by Melton A. McLau rin was one example of this exploration. This book tells a true story about the life of a slave and what legal rights she held in 1855 Missouri, along with other slaves in similar situations. Slave women lacked many basic rights simply because they were viewed as property. Female slaves did have few rights, but these rights were hollow promises givenRead MoreThe Difference Between Right And Wrong And Good Versus Evil1095 Words   |  5 PagesAshanti Mcgary Professor Wendi Dunlap English 1302 11 May 2015 Good versus Evil The difference between right and wrong and good versus evil can be simplified in a basic short story text. Flannery O Connor bases its concept of good versus evil in A Good Man is Hard to Find. The characters justify this theory. Flannery O Conner, as a Catholic, saw the nature of good vs. evil and centers around the literature A Good Man is Hard to Find, by utilizing the roles of these characters. O Connor’sRead MoreAssisted Suicide: Blurring the Moral Lines Between Right and Wrong 732 Words   |  3 Pages humanity is what it all comes down to. When seeing a pet suffer from either illness or injury, the humane thing to do is to end their suffering. Why would this be any different for human beings? Every person should be given the freedom and the right to end their life by choice if it avoids prolonging pain and suffering. The most argued issue with assisted suicide is grounded in morals and religion. The sanctity of life is the philosophy that human life is sacred and should be protected fromRead MoreConflicts in IT Industry due to ethical issues There is a thin line between right and wrong in the1200 Words   |  5 PagesConflicts in IT Industry due to ethical issues There is a thin line between right and wrong in the way technology is used today. There are many ethical issues arising by using technology in the business of IT. These issues can be classified as personal issues and organizational level issues. Privacy, private information security, web tracking etc are some of the personal issues and protecting intellectual property like software rights is organisational level issue. These issues tend to create conflictsRead MoreMorality And Morality : Principles Concerning The Distinction Between Right And Wrong Or Good And Bad Behavior Essay919 Words   |  4 PagesMorality – principles concerning the distinction between right and wrong or good and bad behavior. 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Despite the number of concepts of right and wrong, there is a foundation that can be used to guideRead MoreThe Dilemma Of The Euthyphro Dilemma952 Words   |  4 PagesThe Euthyphro Dilemma gives the readers many g ood points to understand relativism about morality and connect with religion. Also, this is these dialogues between Euthyphro and Socrates, and it find out in the Plato’s dialogue. In the Euthyphro, Socrates asks whether a thing is pious (or good or right) because it is loved by the Gods (or, in its secular form, ‘loved by someone’), or is a thing loved by the Gods (or someone) because it is pious (or good) (Plato, 1981, 10a); it can be considered oneRead MoreIs the Customer â€Å"Always Right†?975 Words   |  4 PagesIs The Customer â€Å"Always Right†? Abstract The customer is always right. It is the merchant’s wealth to safeguard the interests of customers. Many sellers think that some the customer is unreasonable and vulgar. Customer is always right for three reasons. First, the customer is always right is not the criterion of distinguished between right and wrong but is the criteria of the service work because the focus of the work is how to help customers make the right choices, and how to provide

Short Story Penny Time For School - 1311 Words

Penny time for school! her mom yelled up the stairs. As she woke up groggy from the late night she had doing her homework,she smelt the crisp Autumn air slightly stinging the insides of her nostrils. She felt a warm lump near her feet as she pet her cat marshmallow on the head, and heard his soft purring. She hopped out of bed feeling lively, more than usual, and she made her way to the shower. As she brushed out her curly blonde hair it fell over her shoulder cascading down to her chest. She took a quick glimpse in the mirror to admire her hair, most people were envious but sometimes it could be a real curse. She slipped on her favorite pair if Levi skinny jeans and her favorite sweater and rushed down the stairs. As each†¦show more content†¦As she walked to her bus stop all could think about is her life. What had she done to deserve this. She never did anything wrong she was a great student she never broken a law. She pondered over this devastating news and what she was going to tell her friends. As she neared the bus stop she realized she had slowed her walk and she watched the red tail lights of the bus disappear into the morning fog. As she hurried herself as much as she could she just couldn t take her mind of the letter. As she though back to that moment the seal of the envelope the ripping of the paper she wish she had never known or better yet could pay it off. Her and her mother barely had enough to supply for themselves with her mother working two jobs and herself working at their local food mart. Her mind just kept going on about how much they work and try, and as soon as she was about to burst out in tears it was like god felt her pain and he started to cry and like that she was stuck in a downpour getting soaked walking to school on the verge to being homeless. And all she could mange to mutter was Great. When she got to school everyone was giving her a look like everyone knew she was poor, like everyone knew that she had to work a job, like everyone knew she was basically homeless. All she could do before she burst out crying was catch a glimpse of her best friend Morgan and make a dash for the bathroom. As she sobbed and sobbed she heard the

Essay about The Importance of Friends Throughout Life

The word â€Å"friend† is a widely used term to define one’s emotional connection/relation to another person. One can have a few friends, or a large group of friends. Evidently, the word is used to describe the relationship two, or more, people can have with each other. There are a few dictionary definitions including, â€Å"one attached to another by affection or esteem†, or, â€Å"one that is of the same nation, party, or group†, and even, â€Å"a person who you like and enjoy being with.† The definition of the word can change between whatever age group one might be in. Two toddlers can be â€Å"childhood friends† which is defined as a person that a toddler might share toys with or play games with, and possibly grow old with. As people age, the definition of†¦show more content†¦Most adults have an average of one to four friends, whom were introduced into their lives at an early age, last few years of school, or even a previous workplace he or she worked at. Adults usually do not try to make friends at their workplace because sometimes it is a competition to either continue getting promotions or trying to achieve a better position. Thus, making the soul ingredient in a friendship trust at this age, not just constant comfort with another person. If one is scared to tell their coworker a personal fact because it could lead to blackmail, or some other threat, then he or she is unable to accept them as a friend. In fact, people put the financial security of their jobs above their â€Å"friends at work.† Therefore it is sometimes u nlikely to make friends at this age, due to the insecurities created by our society. There are plenty of theories on friends and their relationships in history, even during the years of ancient Greece. Based on my research, mix with some of my own views; I have come to realize my own definition of a friend. A friend to me is simply someone who is there to support me, spend time with me, be there for me when I am in need, being someone who I can trust with deep secrets, and make memories with enjoying their presence. At the same time, a friend to me is someone that will never turn their back on me, never attempt to hurt me, never attempt to take advantage of me, and never choose toShow MoreRelatedTheme Of The Wizard Of Oz799 Words   |  4 Pages the importance of life’s journey and friendship. The first theme of self sufficiency is illustrated throughout the story. All of the main characters, Dorothy, the Scarecrow, the Tin Man and the Lion are looking to the wizard to solve their problems. The Scarecrow is in search of a brain. Although he is constantly making remarks on how stupid he is actually solving the groups problems that arise. 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Establishing an Audit Quality Management System Free Essays

string(36) " society or on major policy issues\." [pic] THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office, Hungary (chair) European Court of Auditors National Audit Office, Malta National Audit Office, Denmark Accounts Chamber, Russian Federation February 2007 Table of Contents INTRODUCTION5 Achieving excellence in audit activity5 Glossary7 Chapter I: Leadership9 Leadership and Supreme Audit Institutions9 Leadership’s main factors for ensuring audit quality10 Chapter II: Strategy and Planning13 Strategic planning13 Operational planning14 Chapter III: Human Resource Management17 Human resource planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and selection18 Staff training and development19 Performance appraisals and recognition19 Employee remuneration and benefits20 Chapter IV: Building Quality into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and review22 Support22 Chapter V: External Relations25 Audited organisations25 Parliament and its committees26 Media and the general public27 International organisations and other SAIs27 Chapter VI: Continuous Development and Improvement29 Continuous review and monitoring29 Post-audit quality review30 Self-assessment of the organisation30 Other ways of continuous development and improvement within the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING BOARD DECIDED TO DISCUSS AUDIT QUALITY DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE SUBJECT OF THEME  I OF THE CONGRESS WOULD BE ‘ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION’. We will write a custom essay sample on Establishing an Audit Quality Management System or any similar topic only for you Order Now DISCUSSIONS ON THEME I WILL PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES OF AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE, A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their individual audit quality management systems, including the key elements presented in this Principal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states: †¢ the proper and effective use of public funds; †¢ the development of sound financial management; †¢ the proper execution of administrative activities; and †¢ the communication of information to public authorities and the general public through the publication of objective reports. From the point of view of stakeholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities undertaken. Therefore, the SAI should seek to develop systems and methods to assure excellence in their work and outcomes. 4. The process of establishing, implementing and continuously developing a quality management system within an SAI can contribute to ensuring trust with stakeholders. The fundamental goal of setting up such a system is to guarantee consistent good quality of audit work and outcomes. An effective quality management system also leads to the development and maintenance of a comprehensive framework that regulates those factors and conditions that have a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a properly managed quality management system in place. For a quality management system to function effectively, it is of utmost importance that standards, procedures and guidelines are appropriately defined at all control levels of an SAI. Furthermore, the characteristics that ensure excellence in audit work (namely significance, reliability, objectivity, relevance, timeliness, clarity, efficiency and effectiveness) must also be determined, monitored and ensured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements: †¢ Leadership is the key factor in developing the mission, vision, values, ethics and culture of the organisation and acting as role models of excellence. Strategy and Planning define how the organisation implements its vision and mission. This is achieved through the SAI’s strategies, policies, plans, objectives, targets and processes. †¢ Human resource management is one of the core components in the establishment of an integrated quality management system and is essential in the development of an internal culture based on quality, excellence and continuous improvement. †¢ Building quality i nto the audit process is vital to improve the credibility and performance of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that ensure effective implementation, supervision and review in all phases of the audit work. †¢ External relations with stakeholders provide independent sources of information on audit quality, and form an objective basis for quality assessment of the audit activity of an SAI. †¢ Continuous development and improvement is a management approach that consistently ensures the high quality of audit results and the satisfaction of stakeholders through appropriate measures, established procedures and methods. Glossary |EXCELLENCE |OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. | | |THESE INCLUDE: A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, LEADERSHIP AND CONSTANCY OF PURPOSE, MANAGEMENT BY | | |PROCESSES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS IMPROVEMENT AND INNOVATION, MUTUALLY BENEFICIAL | | |PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. |LEADERSHIP |THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE MISSION AND VISION; AS WELL AS | | |DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. | | |LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. | |MANAGEMENT SYSTEM |THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO | | |ACHIEVE ITS OBJECTIVES. |MISSION |A STATEMENT THAT DESCRIBES THE PURPOSE OR â€Å"RAISON D’ ETRE† OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR | | |FUNCTION EXISTS. | |PROCESS |A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. | |QUALITY |THE DEGREE TO WHICH A SET OF INHERENT CHARACTERISTICS OF AN AUDIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS | | |INCLUDE: | | |Significance: The audit subject should be important and adequately significant. The audit subject can be | | |significant from various aspects. For instance, the impact of the performance of the audited area, organisation, | | |activity or project can be considerable on the society or on major policy issues. You read "Establishing an Audit Quality Management System" in category "Essay examples" | | |Reliability: Audit findings and conclusions should accurately reflect actual conditions of the audit being carried| | |out and are in compliance with established standards and procedures. All assertions included in the audit report | | |should be adequately supported by sufficient and appropriate audit evidence. | | |Objectivity: An audit should be performed in an impartial and fair manner without favour or prejudice. The | | |assessment and opinion of auditors should be based exclusively on facts and on sound analysis of, or comparison | | |with, requirements and criteria stipulated by legal regulations or defined in any other ways. | |Relevance: The audit plan  /  programme should properly address – in accordance with the audit objectives – all | | |elements needed for the successful completion of an audit. In the course of the execution of an audit, all | | |provisions of the audit plan  /  programme should be appropriately and completely implemented. | | |Timeliness: Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time. This| | |may involve meeting the deadline stipulated by legal regulations or – in a wider sense – it may mean that audit | | |results are delivered when they are needed for a policy decision or when they are the most useful in correcting | | |management weaknesses. | | |Clarity: Audit observations, findings, and conclusions included in the audit report should be presented in a clear| | |and concise manner. It also means that an audit report should be well arranged and logically structured. Audit | | |findings, conclusions, and recommendations should be introduced in a way that is brief and easily understandable | | |for the users of the audit results, such as members of Parliament and other executives who may not be experts of | | |the audited subject but may need to act taking the content of the audit report into account. | | |Efficiency and effectiveness: Resources utilised during the audit should be proportional to the achieved results. | |Audit results should have appropriate impact in order to prevent and correct discrepancies and material errors, | | |enhance performance, and to improve management and regulation systems. | |Quality assurance |Policies, systems and procedures established by SAIs to maintain a high standard of audit activity. Quality | | |assurance is process-centric aiming at the future development of the quality of audit and at the elimination of | | |shortcomings. It deals with all steps and techniques that auditors must follow to assure high audit quality and to| | |provide potential ways of strengthening or improving quality in the audit activity. | |Quality control |Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in | | |the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of | | |audit are what were expected. |Quality Management |All activities of the overall management function that determine the quality policy, objectives and | | |responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality | | |assurance and quality improvement) within the quality system of the SAI. | |Quality management |The planned activities of an organisation that are carried out in order to regulate and improve its processes for | |system |the better fulfilment of the needs of its stakeholders and to im prove the efficiency of operations. |Quality policy |The overall intentions and direction of an organisation related to quality as formally expressed and documented by| | |the SAI. | |Review |There are two types of reviews: | | |Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test | | |basis once audits have been closed. | | |Hot (real time) reviews are those procedures (e. g. upervision, working paper review) that are required by SAIs | | |for the implementation of the quality control process during the course of the audit. Responsibility for the | | |quality control starts with the individual auditor and then passes through the hierarchy. | |Stakeholders |Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for | | |example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc. The | | |Government represented by elected (or appointed) leaders and public organisations are also stakeholders. | |Vision |A statement that describes how the organisation expects to be in the future. This includes what an organisation | | |wants to do and where it wants to go. | Chapter I: Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) continue to stress the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents highlight the importance of leadership: Principle 2 (Leader ship) of ISO 9000:2000 Quality Management Principles states that: â€Å"Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which people can become fully involved in achieving the organisation’s objectives†. †¢ The European Foundation for Quality Management (EFQM) Excellence Model, considers that â€Å"Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation†. The Common Assessment Framework (CAF) places leadership as one of the five ‘Enablers’ criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAI s have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduction of innovative measures. This is due, in particular, to the constitutional position of such institutions and to the inherent characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as: independence, relationships with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of Ethics and Auditing Standards. Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsibilities for quality. These policies and procedures should be designed to promote an internal culture based on the recognition that quality is essential in performing engagements; and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to ensure that they communicate the importance they attach to the issue to their staff and their stakeholders. The key aspects of good leadership are setting the strategies and objectives; recognising the commonality of commercial and professional approaches; ensuring the organisation will deliver the required quality; setting the right tone at the top; and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, adopted in December 2004 by the EU Contact Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human resources. Leadership’s main factors for ensuring audit quality 9. Although there are different types of SAIs, it is possible to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows: †¢ Give a direction to the organisation: develop and communicate vision, mission and values. This involves, among others, translating the SAIs’ mandate into vision and mission statements; establishing a value framework and codes of conduct; setting strategic and operational objectives and actions; involving stakeholders in these processes; adjusting to changes in the external environment; and communicate to employees and stakeholders. †¢ Develop and implement a system for managing the organisation. This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders; defining appropriate management levels, functions, responsibilities and autonomy; developing and agreeing on measurable objectives and goals for all levels of the organisation; giving direction on output and outcome targets; developing a system of operational targeting or performance measuring in the organisation. †¢ Motivate and support the people in the organisation and act as a role model. This factor includes: leading by example; demonstrating personal willingness to change by accepting constructive feedback and suggestions; acting in accordance with established objectives and values; keeping employees informed about significant issues; supporting employees to help them attain their plans and objectives in support of organisational objectives; stimulating and encouraging the delegation of responsibilities; encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work; encouraging mutual trust and respect; stimulating training and improvement activities; recognizing and rewarding the efforts. †¢ Manage the relations with politicians and other stakeholders with due regard to the SAI`s independence. This will involve: maintaining proactive and regular relations with the political authorities of the executive and legislative areas; developing partnerships and networks with important stakeholders; seeking public awareness, reputation and recognition of the SAI; developing the concept of marketing (product and service targeted); taking part in the activities of professional associations and representative organisations and interest groups. 10. Good leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence. They should integrate these characteristics into the day-by-day practice of the organisation: from setting strategy plans and work programmes to reporting results; from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are: †¢ clarity of purpose and direction within the organisation; †¢ clear identity for and within, the organisation; †¢ a shared set of values and ethics; †¢ consistent and role model behaviour throughout the organisation; †¢ a committed, motivated and efficient workforce; and †¢ confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1. Has the activity of leaders been assessed (either internally or externally)? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to encourage mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Chapter II: Strategy and Planning 1. AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING ENVIRONMENT AND ON WEIGHING DUTIES TO BE ABLE TO FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE MEETING QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate; and the SAI should give priority to any audit tasks which must be undertaken by law and assess priorities for discretionary areas within the SAIâ⠂¬â„¢s mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give further guidance on the structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6. An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAI’s top management commitment to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identify and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources. It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAI’s approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and evaluate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic planning also includes risk assessment since there are several factors constituting threat to the excellence of the audit work and outcomes. An SAI should consistently strive to identify and evaluate these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that †¢ audit activity is carried out in compliance with legal regulations; †¢ effective and efficient utilisation of resources are considered; †¢ tasks and competences are clearly defined in all working processes; and †¢ the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and maintained; †¢ criteria to select and prioritise audit tasks should be set and followed; †¢ methods to measure the performance of the organisation at all levels should be developed and applied; and †¢ the strategy should be reviewed and updated on a regular basis by assessing risks associated with changes in the external and internal environment and identifying critical factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields bearing the greatest risks, the directives promote the implementation of the strategy. 13. The SAI should ensure through its operational planning activities that †¢ its mandate is fulfilled; †¢ the audit work focuses on high risk and significant areas, institutions, operations or projects; †¢ available resources are effectively utilised; and †¢ the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assessing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task. Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the selection of individual audit tasks. 15. The process of operational planning should be periodically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel; deadlines have been met; and the audit work has been appropriately documented. QUESTIONS 1. How is risk assessment undertaken to ensure appropriate strategic decision-making? Are these processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III: Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE RIGHT ‘MIX’ OF COMPETENCIES, EXPERIENCE AND SKILLS. HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT OF AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence throughout the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of ethical standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality: Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards; †¢ International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assu rance, and Ethics Pronouncements; and †¢ Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents underscore the need for establishing policies and procedures for the recruitment of employees with suitable knowledge and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5. As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisation’s vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function: a) The formulation and implementation of human resource strategies and plans that are aligned with the SAI’s overall strategy. These should be integrated into the organisation’s operational framework and the quality management system; b) The establishment of HRM policies and procedures; ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements; d) Recruitment and selection of personnel; e) Staff training and continuous development; f) Performance appraisals and recognition; g) Employee remuneration, allowances and benefits; and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning. This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisation’s projected demand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and more satisfied and better trained employees. HRM policies and procedures 8. HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an approved HRM procedure ensures conformance to and consistency with the SAI’s established practices and improves credibility and defensibility. Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment and selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12. The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for matching staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI; whereas poorly designed and executed practices will have both short-term and long-term negative impacts. †¢ Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates. A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. †¢ An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies those candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and probationary periods. 14. As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened and tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with situations that require continuous learning. SAIs should have appropriate training plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include: induction courses; on-the-job training; continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the technical aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18. Staff and career development programmes involve matching employees’ interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more senior positions and encourage staff retention. Moreover, employees should have access to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered. Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to: †¢ define clear and measurable performance targets for each employee; †¢ systematically document individual employee performance and technical skills; †¢ determine how well individual employees are doing their jobs, including identifying their respective constraints, as well as their strengths and opportunities for improvement; †¢ communicate constructive feedback in a timely, accurate and clear manner; and †¢ agree on individual development plans for performance improvement. 21. The information generated by the performance appraisal process can be used for: awarding bonuses; for identifying mentoring and training needs; and for making decisions related to promotions or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24. An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a capable staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully managed as strong employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV: Building Quality into the Audit Process 1. THE PURPOSE OF AN SAI’S QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE TRUE AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality. In order to ensure high quality, the SAI should develop its own standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and review during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5. The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guide the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7. In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in the audit report, what effect such action(s) may have had and how planning of future audits is effected. In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quality controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be centralised in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and updating guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10. It can be useful if qualified staff members are designated as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Documented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work. Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that: †¢ the audit is carried out in accordance with the auditing standards and practices of the SAI; †¢ the audit plan and action steps specified in this plan are followed; †¢ working papers contain evidence adequately supporting all findings, conclusions and recommendations; and †¢ the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that: all evaluations and conclusions are soundly based and supported by competent, relevant and reasonable audit evidence; †¢ all material errors, deficiencies and unusual matters have been properly identified and documented; and †¢ changes and improv ements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external experts, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics. To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expertise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAI’s responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18. Another important way of ensuring high quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the opportunity of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the organisation. 20. Technical training is intended to equip the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21. Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files). This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is beneficial only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system. In addition to this, the benefit of the system depends on the users’ acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be costly at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or other international standards? ;;; 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V: External Relations 1. EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO EXPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs’ audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and characteristics of these relations. 4. The importance of external relations are underlined in the following international documents: †¢ According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be crucial to success in achieving organisational goals. †¢ Principle 8 (Mutually beneficial supplier relationships) of ISO 9000:2000 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attention to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are: †¢ audited organi sations; †¢ Parliament and its committees; †¢ media and the general public; and †¢ scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders. Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAI’s audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their usefulness for the audited organisation and the relevance of the SAI’s recommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10. It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors’ performance, as well as on audit quality. In addition, stakeholders’ views should be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAI’s work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations. This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAI’s work. 14. Information about the impact of the SAI’s recommendations on the efficiency of the audited organisation’s activity can also serve as a basis for the assessment of the SAI’s performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16. SAI recommendations can have an impact on the auditees’ activities through e. g. : the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations’ activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis, as well as conduct meetings in order to discuss their point of view on different aspects of the SAI’s activities. This should be undertaken with due regard to the SAI`s independence. 18. The relationship of the SAI with Parliament can have the following forms: participation of the SAI during sessions of Parliament and its committees; †¢ response to requests or proposals from Parliament to conduct audits; †¢ joint meetings with the relevant parliamentary committees to discuss audit reports; †¢ participation in special parliamen tary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings; and †¢ provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAI’s website. 20. The media should also be monitored to obtain external information on the quality of audits and the overall activity of the SAI. Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institutions, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of various SAIs could serve as a good basis for improving the quality of the SAI’s own audit work. 27. A peer review carried out by another SAI can also be a form of assessing the quality of the SAI’s audit activity. The partner institution should analyse the SAI’s structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. Active participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit approaches, methods and techniques. Such collaboration can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI? Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with special regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI: Continuous Development and Improvement 1. CONTINUOUS DEVELOPMENT AND IMPROVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE REVIEW OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management system is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3. This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally recognised literature, such as: †¢ ISO 9000:2000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective; and †¢ EFQM Excellence Model, according to which excellent organisations continuously learn, and the staff of such organisations constantly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5. SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether: †¢ quality controls built in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations; †¢ quality requirements are consistently met; and †¢ the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring system (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that compl ete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular basis. Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the efficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called ‘cross-reviews’. 11. An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAI’s methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality How to cite Establishing an Audit Quality Management System, Essay examples