The Audit of Wages Global

Question: Discuss about The Audit of Wages for Global. Answer: Case 1 The auditor are expected to test the authenticity of the transactions that haven been booked in the accounts book. They are likely to use their judgment and carry out necessary tests to determine the reliability of the transactions. If while carrying out the audit procedure, they came across with some suspicion, they are expected to extend their audit procedure and are expected to carry out necessary substantive tests in this regards. In the given case, the auditor Robert Smith determined that few of the company accounts are having low risk of material misstatement. He has conducted necessary tests and noticed that the controls placed by the company are reliable. However, the auditor of the company decided to carry out certain audit test procedure to develop some additional sense of reliability on these accounts. Wages and Salaries: The wages and salaries section of the company takes over the major section of the expenses within the company. While carrying our audit of this section, the auditor needs to be very cautious. In this section, the role of internal controls that has been placed within the company plays a vital role. The auditor in this case should first select two random months and obtain salaries and wages register from the payroll department. He is likely to tally the salaries expenses that have been booked in the payroll expenses account with that to the payroll register. He should further ask the management to prepare necessary reconciliation to identify the gap if there is any, in the payroll register and the amount that has been booked in the expenses. He should test check the wages of the employees who are been paid for their hourly services from the clock records and ensure that the same has been correctly calculated. Every employee that is working within the company has a w ritten agreement with the company. The auditor can cross check the terms of the agreement for sample employees and ensure that the payment that has been made to them is as per the agreement. The gross pay that has been paid to the employees tie back to the agreement and only statutory dues if nay should be deducted from the same. Further, it is important for the company to deposit the statutory dues collection that they have made from the employees within the time frame provided to them by the authorities. The auditors in this case should obtain necessary documentary proofs from the management on which they can rely for timely deposition of the dues from the management. Electricity: This is again being regarded as one of the major heads of the expenses. The auditor s in this case is likely to obtain necessary documentary evidences in the form of electricity bills from the management for the sample months and can cross check the amount paid in the books from these evidences. They can further cross check the units reflecting in the electricity bills from the internal units register being maintained by the factory foreman of the company. For yearend purposes, the provision for electricity booked needs to be thoroughly analyzed to ensure the basis which has been used by the management is correct or not. Repair and maintenance: This is the one of the heads in the profit and loss account in which there is high probability of making errors from the part of the management. The auditors in this case tends to be very cautious and test down the expense to ensure that only revenue expenses are charges of in the profit and loss account and only capital expenditure are capitalized and they will be eligible for deprecation. The auditor is further likely to extend their audit procedure to the completeness of the expenses head. He can select the top 5-10 line items of the expenses head and obtain necessary documentary evidences and obtain necessary reasons from the top management specifying as to why the expense changed to profit and loss account should not be capitalized. The auditor can further compare the Repairs and maintenance expense head for the current year with the last year and should ask the management to provide adequate replies for the material differences, if any. This will help th em in understanding the basis reason for the increase or decrease in the expense head. Case 2 Part 1 From the perspective of auditor materiality is a very important concept. The auditor needs to be cautious enough to test the materiality of the transactions and determine the areas where they need to be carry out their audit procedures and which area if found error, irrespective to the fact that the same is material or not needs to be reported. This material level is determined based on the planning materiality which is being determined by the company at the very beginning of the audit in order to note down the accounts that needs to be audited. Further based on the planning materiality, the auditor determines the threshold limit which provides a judgment call to the auditor. The threshold limit to determine by the auditor depends on the reliance which he has on the accounts of the company. If the company has better controls in place, then the auditor can prefer keeping a higher threshold else wise a lower one is preferable. In the give case, the auditor was carrying out the test for sales transactions. For audit purposes, the auditor has kept the tolerable limit close to 5%. He witnessed 3 errors during the course of the sales audit which neither individually nor in aggregate crossed the 5% limit mark. Being the same was below the acceptable limit the auditor decided to leave that apart and stated that the controls placed within the company were reliable. In this case, the auditor based on his past experience with the client has make out that the tolerable limit of 5% would be adequate for the company. This has been done with an intention to ensure that it is not possible for the auditor to report each and every error which they have noticed during the course of audit. The materiality aspect is very important. They are numerous errors which are very small in nature and if they are being corrected, it will not have any impact on the decision making of the shareholders. Thus, in that case materiality plays a vital role. The errors which has been noticed by the auditors of individually or in aggregate exceeds the tolerable limit which has been determined by the auditor in the very beginning of the audit, necessary adjustment needs to be made in the books. In that case, the same cannot be left unattended. In the given case, the errors noted are less than the tolerable error, thus rather than adjusting the same in the books they are left u nattended and it has been concluded that the controls has been placed within the company are adequate. Part 2 In the give case, the auditor was carrying out the test for Accounts payable. The total population for the same stands close to $5 million, out of which the sample which they have selected covers nearly 50% of the entire population. The tolerable limit that has been set up by the company in this case is 4%. During the course of audit, the auditor noticed that one of the invoices amounting to $102,500 for which goods have not been received till year end has been booked in the accounts payable. The auditor stating that the error noticed was less than the materiality limit set up by them, left the same unattended and concluded that the controls has been placed within the company are adequate. In the give case, although the error that has been identified during the course of audit is less than the tolerable limit but still the same cannot be left unattended. This error will not only have its impact in the current year but also in the coming years. Thus, in that although the same is less than the materiality limit, still the auditors needs to post some adjustment entry in the books in this regards. The auditor in this case should ensure that the inventory balance which has been overstated by this error would be reduced and brought down at the correct figure and the inventory in the corrected invoice should be booked as goods in transit in the books and the company should make adequate disclosure in the notes in this regards. In case of accounts, the substance rules over the legal form of the transactions. From the auditor presective, they are supposed to leave the errors unattended if the same are less than the tolerable error but evidently if it is logic allay incorrect the same needs to be adjusted in the books. References ACCA Global, The audit of wages, Viewed on 28nd May 2016, https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/the-audit-of-wages.html

Pilot Angels Scheduling System Business Case free essay sample

Executive Summary Pilot Angels, a charitable service coordinated by Huskie Air, works with hospitals, †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. The Pilot Angels Scheduling System (PASS) is an initiative to identify alternative solution to the current process and implement it successfully†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Project Goals The Pilot Angles envisions becoming a reliable provider of charitable transportation services in DeKalb area by increasing the number of patients served by 50% within 24 months, increasing schedule accuracy by 20% within 24 months, reducing stop-over to 3 for every 1000 flight miles within 12 months, reducing scheduling time to 2 hours from the time of request within 12 months and recognizing volunteer pilots who have contributed most amounts of their time and cost. Based on research, there were four potential alternatives 1. Continue with the current system. 2. Purchase an ASP service. There are many ASPs providing services at reasonable price 3. Purchase packaged software. There are several alternatives available at various prices and functionalities and 4. Develop a customized flight planning system. Based on the Total Cost of Ownership and Total Benefit of Ownership analysis, developing a customized flight planning and tracking system is recommended. We will write a custom essay sample on Pilot Angels Scheduling System Business Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This has high relevance to meet the organizational goals. Introduction Husky Air is a fixed base operator (FBO) providing a variety of aviation services in the Dekalb area. As an FBO, Husky Air provides: Business Jet, propjet, helicopter, and propeller aircraft charter, Aircraft rental Refueling Airframe, engine, propeller, and avionics maintenance Flight †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Pilot Angels, a charitable service †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ The current system that Pilot Angels use to co-ordinate the service is a paper based manual system. The volunteer pilot information is currently stored in folder. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Pilot Angels Scheduling System (PASS): Pilot Angels Scheduling System (PASS) is an initiative to evaluate the need for a new system and evaluate alternatives for the existing one. The main objective of this would be to evaluate alternatives and identify a replacement to the current system †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Desired Areas of Impact The MOV table below lists the potential areas that this project will impact and summarizes the measurable organizational value of the PASS. At an average the Pilot Angels serves about 100 patients per year. Pilot Angels want to move up the list of top charitable aviation transport services. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. This will enable the Huskie staff to schedule flights effectively by reducing the stop-overs from around 5 to 3 for every 1000 flight miles and also reduce the time wait between flights from 2 hours to ? an hour. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Desired Value of the project From the information we gathered and after careful analysis of the problem and opportunity, †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Alternatives Based on research conducted over the Internet OBC team identified the following four alternatives for the PASS. 1. Continue to use the current system. This will referred as Alt 1. 2. Utilize a packaged solution. Review of several scheduling solutions resulted in a clear choice of Flight Operation System (www. flightoperationsystem. com) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ a. ASP model: †¦Ã¢â‚¬ ¦.. can purchase this service for $7,200/year †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ costs are at a premium of $55 per hour. . This will be referred as Alt 2. b. Individual product model: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Since this is a proprietary system the programming costs are at a premium of $55 per hour. This will be referred to as Alt 3. 3. Develop a customized flight planning and tracking solution which meets all requirements †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ The programming costs will be on a regular cost of $45 per hour since the skills required are relatively common. This will be referred to as Alt 4. Analysis of Alternatives The following section analyzes the alternatives Alt 1, Alt 2, Alt 3 and Alt 4 based on Total Cost of Ownership (TCO) and Total Benefit of Ownership (TBO). Total Cost of Ownership The following table analyzes the total cost of ownership for all the alternatives. PASS Total Cost of Ownership Resource Description Alt 1 Alt2 Alt 3 Alt 4 Personnel Time 8 hours of additional work for every [emailprotected] $25. 00 per hour 20,000. 00 5,000. 00 5,000. 00 5,000. 00 Communication Software Programming Training Hardware Support Maintenance Total 27,500. 00 20,700. 00 41,700. 00 31,450. 00 Table 2 PASS TCO Alt 3 has the highest TCO while Alt 2 has the lowest TCO at the time of start up. Since these amounts are only a snapshot figures, it is essential to look at some future projection before the system is finalized. Total Benefit of Ownership (TBO): In order to finalize the products the TBO is an effective tool. Table 5 lists the benefits required for PASS and rates alternatives which are weighted by their relevance to MOV. Benefits Weights Alt1 Weighted Alt1 Alt2 Weighted Alt2 Alt3 Weighted Alt3 Alt4 Weighted Alt4 Functional Track Pilot information 5 2 0. 1 7 0. 35 7 0. 35 9 0. 45 Track Plane information 5 2 0. 1 7 0. 35 7 0. 35 9 0. 45 Track Pilot / Plane association 12. 5 0 Track customer information 7. 5 2 0. 15 Track service information 12. 5 0 0 Match customer request 12. 5 2 0. 25 4 Usability User friendly 7 2 0. 14 7 Availability 8 2 0. 16 6 Phone availability 8 2 0. 16 6 Scalability 7 0 0 6 0. 42 7 Ownership 5 10 0. 5 4 0. 2 10 Security 10 10 1 5 0. 5 10 Weighted Benefits 100 2. 56 5. 90 7. 37 9. 15 It can be found that Alt 4 has the highest benefit relevance to the MOV followed by Alt 3 and Alt 2. The effective alternative can be identified by comparing the TCO and the TBO scores. The following figures compare the TBO with the TCO at the end of 5 years, 3 years and at start up. It can be found that Alt 4 has highest TBO score and has lesser TCO and is an ideal choice for PASS. These analysis indicates that Alt 4 has a high cost during start up in the long run proves cost effective than other alternatives. Required Funding and Support The start up investment for PASS is $ 31,450. This includes the development of the system, implementation and training. The support will be provided at the rate of $750 per year†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..

Free Essays on Bipolar Disorder

Abstract Bipolar Disorder is a mental illness in which a person’s mood alternates between extreme mania and depression. Bipolar disorder is also called manic-depressive illness. In a related disorder called cyclothymic disorder (sometimes called Bipolar III), a person’s mood alternates between mild depression and mild mania. Some people with cyclothymic disorder later develop full-blown bipolar disorder. Rates of bipolar disorder are similar throughout the world. At least fifteen percent of people with bipolar disorder commit suicide. Bipolar disorder is much less common than depression. Many people with bipolar disorder function normally between episodes. Medications known as â€Å"mood stabilizers† are usually prescribed by psychiatrists to help control bipolar disorder. In general, people with bipolar disorder continue treatment with mood stabilizers for extended periods of time. One of the most important thing family and friends can do for a person with bip olar disorder is learn about the illness. Never ignore remarks about suicide. It is important to note that most people with bipolar disorder- even those with the most severe forms can achieve substantial stabilization of their mood swings and related symptoms with proper treatment. Bipolar Disorder is a mental illness in which a person’s mood alternates between extreme mania and depression. Bipolar disorder is also called manic-depressive illness. When manic, individuals with bipolar disorder feel intensely elated, self-important, energetic, and irritable. When depressed, these individuals experience painful sadness, negative thinking, and indifference to things that used to bring them happiness Bipolar disorder is much less common than depression. In North America and Europe, about one percent of people experience bipolar disorder during their lives (J). Rates of bipolar disorder are similar throughout the world. In comparison, at least ei... Free Essays on Bipolar Disorder Free Essays on Bipolar Disorder Bipolar disorder is perhaps one of the most tragic mood disorders, because it virtually taunts with the affected person’s mind. Bipolar disorder, which is also known as manic-depressive disorder, is a mental condition in which the person alternates between feelings of mania and depression. The occurrence of bipolar disorder has been a mystery since the sixteenth century. History has show that this affliction can appear in almost anyone. Even the great painter Vincent Van Gogh is believed to have suffered from the disease. It is clear that in our society many people live with this disorder, however, we are still waiting for a definite explanation for the causes and a cure. One thing is certain about bipolar disorder; it severely undermines its victim’s ability to maintain social and occupational success in life. Because bipolar disorder has such debilitating symptoms, it is crucial that we remain watchful in the search for answers about its causes and treatments available. Bipolar disorder affects approximately one percent of the population (approximately three million people) in the United States. It occurs in both males and females. Bipolar disorder involves episodes of mania and depression. These episodes may alternate with profound depressions characterized by a pervasive sadness, almost inability to move, hopelessness, and disturbances in appetite, sleep, and concentrations and driving. Bipolar disorder is diagnosed if an episode of mania occurs whether depression has been diagnosed or not (Goodwin, Guze, 1989, p 11). Most commonly, individuals with manic episodes experience a period of depression. Bipolar disorder is characterized by a great deal of symptoms that can be broken down into two categories: manic and depressive episodes. The manic episodes are characterized by elevated or irritable mood, increased energy, a decrease in a need for sleep, poor judgment and insight, and often reckless and irresp... Free Essays on Bipolar Disorder I. After talking to my mother several times on the phone and in person, I have often wondered if she is bipolar. She would often have alternate moods of elevation and depression. I found myself asking the questions. What is unipolar illness? It is when the mood is depressed. This is more common than the bipolar illness. Bipolar disorders are marked by periods of manic, greatly elated moods or excited states as well as by periods of depression. Although the manic depressive psychosis may alternate from on of its phases to the other, on e other the other phase is usually dominant for a while. Depression is more often dominant than mania. Manic-depressive patients often recover spontaneously for periods of time, but relapses are fairly common. Most often this disease is genetic. II. Using the Medical and Health Encyclopedia, I found several definitions relating to this topic. I found that there are two types of bipolar diseases. Bipolar 1 and 2. Bipolar 1 is when a person experiences at least one and usually many more, manic episodes, alternating with episodes of major depression. Bipolar 2 is when the individual experiences periods of hypomania alternating with episodes of major depression. Then I found the word cyclothymia, similar to the bipolar disorder since it is characterized by mood swings from mania to depression. I did, however find differences. A person with cyclothymia can experience symptoms of hypomania but never a full-blown hippomanic episode. I a person with this disease is also never symptom free. Last, I found the word affective spectrum. This is when some people who have bipolar disorder (manic depression) or unipolar disorder (depression-only) has co-existing conditions such as migraines, attention deficit disorder, etc. These definitions have helped me to gain a clearer understanding of the different types of this disease. I didn’t realize there were categories. I just... Free Essays on Bipolar Disorder Bipolar disorder is a real medical condition that affects two million people in the U.S. This disorder was also known as manic-depressive illness. It causes mood swings from feelings of extreme euphoria or irritability to hopelessness. In each of these episodes changes a person’s energy level, thought process, and behavior changes. This can last for hours, weeks, days or several months. This disorder causes problems with work, school, relationships, and can often lead to suicide. In this disorder there are two poles: mania and depression. â€Å"Within the manic episode moods soar and minds race. There can be days with no sleep, and a vast overestimation of abilities. In the depressive episode there is feelings of fatigue, concentration is difficult, and there could be a loss of interest in activities. There are often cases of mixed episodes, in which the mania accompanies depression†(Comer, 2004). For each person the lengths of episodes are different, and patterns are not consistent. Episodes can last as long as hours or days, sometimes weeks or months. In most cases people will have a somewhat normal period called â€Å"eurthymia†. If a person has four or more manic or depressive episodes within twelve months, the disorder becomes more difficult to treat; this is called â€Å"rapid cycling†. Each of these two phases has separate symptoms. Along with the euphoric or irritability a person may have an increased sense of self-impo rtance, racing thoughts, agitation or restlessness, and unwise involvement in pleasurable but potentially risky activities. These symptoms describe the manic stage. In its counterpart, depression, people often find themselves having feelings of guilt or worthlessness, along with sleep problems, changes in appetite, sleep problems, loss of energy and fatigue, and thoughts of death or suicide. These are a few symptoms of the cycling between manic and depressive episodes. Doctors identify differe... Free Essays on Bipolar Disorder Abstract Bipolar Disorder is a mental illness in which a person’s mood alternates between extreme mania and depression. Bipolar disorder is also called manic-depressive illness. In a related disorder called cyclothymic disorder (sometimes called Bipolar III), a person’s mood alternates between mild depression and mild mania. Some people with cyclothymic disorder later develop full-blown bipolar disorder. Rates of bipolar disorder are similar throughout the world. At least fifteen percent of people with bipolar disorder commit suicide. Bipolar disorder is much less common than depression. Many people with bipolar disorder function normally between episodes. Medications known as â€Å"mood stabilizers† are usually prescribed by psychiatrists to help control bipolar disorder. In general, people with bipolar disorder continue treatment with mood stabilizers for extended periods of time. One of the most important thing family and friends can do for a person with bip olar disorder is learn about the illness. Never ignore remarks about suicide. It is important to note that most people with bipolar disorder- even those with the most severe forms can achieve substantial stabilization of their mood swings and related symptoms with proper treatment. Bipolar Disorder is a mental illness in which a person’s mood alternates between extreme mania and depression. Bipolar disorder is also called manic-depressive illness. When manic, individuals with bipolar disorder feel intensely elated, self-important, energetic, and irritable. When depressed, these individuals experience painful sadness, negative thinking, and indifference to things that used to bring them happiness Bipolar disorder is much less common than depression. In North America and Europe, about one percent of people experience bipolar disorder during their lives (J). Rates of bipolar disorder are similar throughout the world. In comparison, at least ei... Free Essays on Bipolar Disorder Bipolar depression, also known as bipolar disorder, manic depression and manic-depressive illness, is a form of a depressive illness in which mania and depression alternate. It is a disorder that affects over 2 million (1.2 percent) Americans and usually begins during adolescence (American Medical Association [AMA], 1998). It is often not recognized as a serious disorder, but in many cases it causes difficulty in occupational, educational, social life, and other important functioning. A person who has bipolar disorder swings between two extreme emotional poles- depression and mania. During the depression phase, the person will have the same symptoms as people with severe depression (AMA, 1998). Although the shifts of mood have nothing to do with daily activities, the symptoms may prevent the person from functioning normally. However, the All About Bipolar Disorder webpage (1995-2000), says that "increased stress and inadequate coping mechanisms to deal with that stress may also contribute to the disorder's manifestation." The cycles of mood shifts vary greatly in frequency and length. Some people may have several bouts of mania or depression in a row, some have them simultaneously and some have mania without depression (AMA, 1998). In some cases people never experience euphoria during mania, but go directly to a dysphoric state where their energy is boosted so they feel pressured in an uncomfortable state of mind. In other cases bipolar can have a triphasic charac teristic, where there is a brief period of depression, then a sudden swing into mania, then depression will set in again for a few weeks (Mondimore, 1995). Some may have mixed mood states. "In mixed mood states (also referred to as dysphoric mania) pronounced symptoms of both depression and mania either co-exist or alternate during different periods of the day." (Daly, p.1157, 1997). However, typical bipolar patients alternate mania and depression with euthymania (normal mood... Free Essays on Bipolar Disorder Anderson 1 What is mental illness? Mental illnesses are disorders of thought, mood and behavior that cause distress and reduce a person's ability to function psychologically, socially, occupationally and interpersonally. On mental illness that hits close to home due to a family member having it is bipolar disorder. Bipolar disorder is a disorder of moods. It is characterized by an alternating pattern of emotional highs (mania) and lows (depression). The intensity of the signs and symptoms varies. Bipolar disorder can range from a mild to a severe condition. For many, the manic signs and symptoms include feelings of euphoria, extreme optimism and inflated self-esteem, rapid speech and racing thoughts, agitation and increased physical activity, poor judgment and recklessness, difficulty sleeping and a tendency to be easily distracted along with extreme irritability. The symptoms and signs that come with the depression stage are almost the exact opposite. They include Persistent feelings of sadness, anxiety, guilt or hopelessness, disturbances in sleep and appetite, fatigue and loss of interest in your daily activities, difficulty in concentrating and recurring thoughts of suicide. Doctors and researchers don't know exactly what causes bipolar disorder. But a variety of biologic, genetic and environmental factors seem to be involved in causing and triggering episodes of the illness. Evidence indicates that differences in the chemical messengers between nerve cells in the brain (neurotransmitters) occur in people who have bipolar disorder. In many cases people with bipolar disorder may have a genetic disposition for the disorder. (National DMDA) Bipolar disorder tends to run in families. More than two-thirds of people with the illness have at least one close relative who has experienced either bipolar disorder or major depression. Researchers are attempting to Anderson 2 identify genes that may make people susceptible to bipolar ...

Useful Japanese Verbs

Useful Japanese Verbs There are two kinds of verbs in Japanese, (1) the be-verbs, da or desu, and (2) common verbs ending with the ~ u sound. As for the be-verbs (is, are, am), da is used for the informal present tense and desu is for the formal present tense. There is no grammatical subject-verb agreement in Japanese. Da is used for the present tense of the to be-verb (is, are, am) regardless of the person and number of the subject. For example, it is used in all of the following three situations like, I am a student (Watashi wa gakusei da), He is a student (Kare wa gakusei da) and We are students (Watashitachi wa gakusei da). Beside the be-verbs, all other verbs in Japanese end with the vowel ~ u. Japanese verbs conjugate according to the suffixes that is attached to the verb stem. Verb endings are changed to indicate past tense, negation, passive and causative mood. The rules for conjugation in Japanese verbs are simpler compared to some languages, such as English or French. The conjugation patterns are not affected by gender, a person (such as the first, second, and third person), or the number (singular and plural). Here is a list of the basic Japanese verbs and their pronunciation. I focus on the non-past tense in my list. It is the plain form that is used in informal situations. It is also the form listed in dictionaries. It is equivalent to both future and past tense in English. (there) is; be; havearu㠁‚ã‚‹ be (for living things)iru㠁„ã‚‹ do; makesuru㠁™ã‚‹ do; performokonauè ¡Å'㠁† make; manufacturetsukuruä ½Å"ã‚‹ be possible; ready; good atdekiru㠁 §Ã£  Ã£â€šâ€¹ beginhajimaruÃ¥ §â€¹Ã£  ¾Ã£â€šâ€¹ raise​okosuè µ ·Ã£ â€œÃ£ â„¢ continuetsuzukuç ¶Å¡Ã£   repeatkurikaesuç ¹ °Ã£â€šÅ Ã¨ ¿â€Ã£ â„¢ stoptomaruæ ­ ¢Ã£  ¾Ã£â€šâ€¹ give upyameruã‚„ã‚ Ã£â€šâ€¹ omithabukuçÅ" Ã£   finishowaruç µâ€šÃ£â€š Ã£â€šâ€¹ endsumuæ ¸Ë†Ã£â€šâ‚¬ advance; progresssusumué€ ²Ã£â€šâ‚¬ be late​okurerué â€¦Ã£â€šÅ'ã‚‹ increasefueruÃ¥ ¢â€"㠁ˆã‚‹ decreaseheruæ ¸â€ºÃ£â€šâ€¹ be left over; have spareamaruä ½â„¢Ã£â€šâ€¹ remainnokoruæ ®â€¹Ã£â€šâ€¹ sufficetariruè ¶ ³Ã£â€šÅ Ã£â€šâ€¹ lack; be short ofkakeruæ ¬  Ã£ â€˜Ã£â€šâ€¹ crosskosuè ¶Å Ã£ â„¢ goikuè ¡Å'㠁  comekuruæ  ¥Ã£â€šâ€¹ go outderuå‡ ºÃ£â€šâ€¹ enterhairuå… ¥Ã£â€šâ€¹ take outdasuå‡ ºÃ£ â„¢ put inireruå… ¥Ã£â€šÅ'ã‚‹ return; come backkaeruÃ¥ ¸ °Ã£â€šâ€¹ asktazuneru㠁Ÿã Å¡Ã£  ­Ã£â€šâ€¹ answerkotaeruç ­â€Ã£ Ë†Ã£â€šâ€¹ mentionnoberuè ¿ °Ã£  ¹Ã£â€šâ€¹ make noisesawagué ¨â€™Ã£   shinehikaru光る stand outmedatsuç› ®Ã§ «â€¹Ã£  ¤ appeararawareruç  ¾Ã£â€šÅ'ã‚‹ openakeruéâ€"‹ã â€˜Ã£â€šâ€¹ closeshimeruéâ€"‰ã‚ Ã£â€šâ€¹ giveageru㠁‚㠁’ã‚‹ receivemorauもら㠁† taketoruÃ¥ â€"ã‚‹ catch​tsukamaeruæ â€¢Ã£  ¾Ã£ Ë†Ã£â€šâ€¹ geteruÃ¥ ¾â€"ã‚‹ loseushinauÃ¥ ¤ ±Ã£ â€  look forsagasuæŽ ¢Ã£ â„¢ findmitsukeruè ¦â€¹Ã£  ¤Ã£ â€˜Ã£â€šâ€¹ pick uphirouæ‹ ¾Ã£ â€  throw awaysuteruæ  ¨Ã£  ¦Ã£â€šâ€¹ dropochiruè  ½Ã£  ¡Ã£â€šâ€¹ usetsukauä ½ ¿Ã£ â€  handle, treatatsukauæ‰ ±Ã£ â€  carryhakobué â€¹Ã£  ¶ hand overwatasuæ ¸ ¡Ã£ â„¢ deliverkubarué… Ã£â€šâ€¹ returnkaesuè ¿â€Ã£ â„¢ approachyoruÃ¥ ¯â€žÃ£â€šâ€¹ crosswataruæ ¸ ¡Ã£â€šâ€¹ passtooru通る hurryisoguæ€ ¥Ã£   run awaynigerué€Æ'㠁’ã‚‹ chaseouè ¿ ½Ã£ â€  hidekakureruéš  Ã£â€šÅ'ã‚‹ lose ones waymayouè ¿ ·Ã£ â€  waitmatsuÃ¥ ¾â€¦Ã£  ¤ moveutsuruç § »Ã£â€šâ€¹ turn; facemukuÃ¥ â€˜Ã£   riseagaruä ¸Å Ã£ Å'ã‚‹ go downsagaruä ¸â€¹Ã£ Å'ã‚‹ incline; leankatamukuå‚ ¾Ã£   shake; swayyureruæ  ºÃ£â€šÅ'ã‚‹ fall downtaoreru倒ã‚Å'ã‚‹ hitataruÃ¥ ½â€œÃ£ Å¸Ã£â€šâ€¹ collidebutsukaru㠁 ¶Ã£  ¤Ã£ â€¹Ã£â€šâ€¹ separate from; leavehanarerué› ¢Ã£â€šÅ'ã‚‹ meetauä ¼Å¡Ã£ â€  run into; meet by chancedeauå‡ ºÃ¤ ¼Å¡Ã£ â€  welcomemukaeruè ¿Å½Ã£ Ë†Ã£â€šâ€¹ send offmiokuruè ¦â€¹Ã©â‚¬ Ã£â€šâ€¹ take with; accompanytsureteikué€ £Ã£â€šÅ'㠁 ¦Ã¨ ¡Å'㠁  call; send foryobuå‘ ¼Ã£  ¶ pay; supply; put backosameruç ´ Ã£â€š Ã£â€šâ€¹ put; leaveokuç ½ ®Ã£   line up; queuenarabuä ¸ ¦Ã£  ¶ settle; tidy upmatomeru㠁 ¾Ã£  ¨Ã£â€š Ã£â€šâ€¹ collectatsumaru集㠁 ¾Ã£â€šâ€¹ dividewakeru分㠁‘ã‚‹ dispersechiruæ• £Ã£â€šâ€¹ be disorderedmidareruä ¹ ±Ã£â€šÅ'ã‚‹ be rough; stormyareruè â€™Ã£â€šÅ'ã‚‹ extendhirogaruÃ¥ ºÆ'㠁Å'ã‚‹ spreadhiromaruÃ¥ ºÆ'㠁 ¾Ã£â€šâ€¹ swell; inflatefukuramu㠁 µÃ£  Ã£â€šâ€°Ã£â€šâ‚¬ attach; turn ontsukuä »ËœÃ£   go out; put out; erasekieruæ ¶Ë†Ã£ Ë†Ã£â€šâ€¹ pile up; loadtsumuç © Ã£â€šâ‚¬ pile upkasanerué‡ Ã£  ­Ã£â€šâ€¹ press down; suppressosaeruæŠ ¼Ã£ Ë†Ã£â€šâ€¹ place (thing) betweenhasamu㠁 ¯Ã£ â€¢Ã£â€šâ‚¬ stick; paste onharuè ² ¼Ã£â€šâ€¹ put togetherawaseruÃ¥ Ë†Ã£â€š Ã£ â€ºÃ£â€šâ€¹ bendmagaruæ› ²Ã£ Å'ã‚‹ break; snaporu折る be torn; tearyabureruç   ´Ã£â€šÅ'ã‚‹ break; destroykowareruÃ¥ £Å Ã£â€šÅ'ã‚‹ get well; correctnaoruç› ´Ã£â€šâ€¹ tiemusubuç µ Ã£  ¶ bind; tieshibaruç ¸â€ºÃ£â€šâ€¹ wind; coilmakuÃ¥ · »Ã£   surroundkakomuå› ²Ã£â€šâ‚¬ turn; rotatemawaru回る hangkakeru掛㠁‘ã‚‹ decoratekazarué £ ¾Ã£â€šâ€¹ take out; outstripnukuæŠÅ"㠁  be disconnected; come offhazureru㠁 ¯Ã£ Å¡Ã£â€šÅ'ã‚‹ become slack; loosenyurumuゆるむ leakmoreruã‚‚ã‚Å'ã‚‹ dryhosuÃ¥ ¹ ²Ã£ â„¢ be soakedhitasuæ µ ¸Ã£ â„¢ mixmajiruæ · ·Ã£ ËœÃ£â€šâ€¹ extend; stretchnobiruä ¼ ¸Ã£  ³Ã£â€šâ€¹ shrink; shortenchijimuç ¸ ®Ã£â€šâ‚¬ include; containfukumuÃ¥  «Ã£â€šâ‚¬ want; neediru㠁„ã‚‹ ask for; wantmotomeruæ ±â€šÃ£â€š Ã£â€šâ€¹ show; indicateshimesuç ¤ ºÃ£ â„¢ examine; investigateshiraberuè ª ¿Ã£  ¹Ã£â€šâ€¹ make suretashikameruç ¢ ºÃ£ â€¹Ã£â€š Ã£â€šâ€¹ recognize; approvemitomeruè ª Ã£â€š Ã£â€šâ€¹

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Strengths and Weaknesses of Different Analytical Frameworks to Global Supply Chains - Essay Example This paper illustrates that in today’s competitive scenario, competitive advantage can be developed and customers can be satisfied through managing transportation, production schedules and plans, information flow and inventory. There are organizations competing on the global platform by collaboratively working with various international suppliers, outsourcing as well as marketing to consumers located across the globe. The global reality puts more emphasis on supply chain management to be successful. Global supply chains mainly focus on global business and there are different analytic frameworks that support the process. There is the operational and strategic way of thinking about supply chains so as to identify the appropriate mechanism in a particular context. For an entrepreneur or an organization to be successful, it is essential that innovation is incorporated into supply chains in order to achieve desired outcomes. This study will focus on three major analytical framework s related to global supply chains such as supply chain management, global commodity chains, and global production networks. Their respective internal strengths and weakness justify their suitability in a significant global business framework. When organizations get involved in supply chain they need to make effective decisions regarding ways of handling primary supply chain activities. For instance, Toyota is an ideal example when it comes to describing the concept of supply chain management. This company outsourced certain factors of a supply chain in which they were not proficient. Toyota was able to design a JIT system since it had a strong relationship with its suppliers. Often for an effective supply chain management, it is essential to have all components aligned with common goals and objectives. There are certain major strengths associated with supply chain management such as it enhances the level of profit margins. Due to supply chain management, an organization can coordina te well with its suppliers and end customers to achieve high margins of revenue. A supply chain management even facilitates less of time delays that help in sustaining business operations in a competitive environment. On the other hand, flexibility can be regarded as other strength of supply chain management.

Teacher Effectiveness Essay Example for Free

Teacher Effectiveness Essay In the initial perceptions report I selected confidence and patience as the personal attributes most relevant to effective teaching, and thorough subject knowledge and outlining clear and consistent expectations as the two most important classroom strategies to overall effective teaching. Various research studies into effective teaching have found that personal attributes, teaching and learning strategies and classroom management all play a significant role in overall teacher effectiveness. It has been found that teachers who exhibit socially just personal attributes such as care, compassion and empathy for all students are most effective. Teachers who are ? active in employing a range of teaching and learning strategies that are heavily based on student-teacher and student-student interaction are also found to be effective. In terms of classroom management, effective teachers are able to outline and stick to a clear set of high expectations for all students. These findings correlate with my initial perceptions to carrying degrees. While all the initial perceptions bear some relevance, generally speaking, factors and influences that make up effective teaching involve a much broader set of criteria than just patience, confidence, subject knowledge and expectations. The personal attributes of teachers is shown to be a significant factor in overall teacher effectiveness in a number of studies. Generally speaking, teachers who are socially just and have a genuine concern for all students have been found to be the most effective. This is a much broader conception of personal attributes than what was identified in the initial perceptions of teacher effectiveness, that of confidence and patience. The keen ambition to care for, respond to and develop the talents of all students is repeatedly referred to in studies as being a significant determinant of overall teacher effectiveness (Dinham, 2004, OECD, 1994, Batten, 1993). Such an ambition requires a number of personal attributes, one of which would include patience. In all teaching frameworks, teachers will inevitably face a range of abilities, skills and personalities. If teachers are genuinely committed to caring for and developing all students equally they will inevitably require patience each in terms of the rate at which students understand the concepts and information being presented to them as well as the manner in which students act and respond to both them personally and to the work they are presented with. However, while patience is a definite requirement in the care for all students, there is a broader set of attributes that are needed to achieve this ambition. Teachers who exhibit socially just attributes such as honesty, empathy and compassion are more likely to genuinely care for and develop all students, thereby making them more effective (Dinham, 2004). Significantly, these attributes will also play a significant role in providing a safe learning environment for all students, one of the three central components of the Quality Teaching Framework (NSW Quality Teaching Framework). Teachers who are reflective, willing and able to adjust and improve and to set an example of moral conduct for their students have also been found to be effective (OECD, 1994). A willingness and ability to reflect and adjust, as well as to provide a moral example for students depends significantly on the personal attributes of the teacher. Confidence is relevant to these attributes as in order for the process of self reflection and moral modelling to be successful, teachers must first be confident enough to engage in the process. For example, if a teacher does not possess confidence in their own moral beliefs and reasoning, they will be unable to model them for their students in any effective manner. However reflection and moral conduct requires more that just confidence. Ultimately it requires outward looking behaviour in an attempt to achieve positive relationships and a culture for success (Dinham, 2004). Specific teaching and learning strategies as they are implemented in the classroom bear a significant impact on overall teacher effectiveness. In terms of my initial perceptions report, thorough subject knowledge was identified as being of great importance for overall teacher effectiveness. The role and relevance of thorough subject knowledge is acknowledged as dependant upon overall teacher effectiveness to varying degrees (Darley-Hammond, 2000). The Darling-Hammond study (2000) found mixed support for subject matter knowledge as a determinant of effective teaching. The study showed that the greater time spent in teacher training courses and in subsequent professional development, on method areas and pedagogical development in specific methods, increased overall teacher effectiveness. While this doesnt relate directly to specific subject knowledge, content knowledge undoubtedly supports pedagogical knowledge, thereby making it relevant and influential. A student focussed, interactive approach that draws upon a range of specific teaching strategies is consistently found to be most significant in terms of effective teaching and learning practices within the classroom (Batten, 1993, Brophy and Good, 1986, OECD, 1994, Ayers et al. , 2004). Brophy and Good (1986) describe ? active teaching as being a central component of overall teacher effectiveness. By active teaching they are referring to an approach that relies heavily on student-teacher and student-student interaction, limiting the amount of time spent on independent instruction and unsupervised seatwork (Brophy and Good. 1986). The Organisation for Economic Co-operation and Development, Quality in Teaching, Paris Report (1994) supports this assertion in their report findings, stating that effective classrooms generally implemented teacher led activities with considerable interaction between the students and the teacher. Both studies acknowledge whole class discussion, closely monitored group work and effective questioning as part of the teacher led interactive approach. Each of these studies acknowledged class discussion and effective questioning as integral to the ? active teaching approach. Such skills involve the ability to effectively pose a combination of open and closed questions, questions that are based on recall and reflection and questions that allow for differences of opinion and interpretation in order to encourage meaningful discussion (Wragg and Brown, 2001). Such techniques allow students to personally engage with material, thereby making the work significant to students, one of the three components of the NSW Quality Teaching Framework. It is doubtful whether this would be able to be effectively achieved without a thorough knowledge of the content to which the teacher would develop questions and discussion about. Ayres et al. (2004) in their study regarding effective HSC teaching found that teaching and learning strategies that were dynamic and varying, for example lessons that progressed from presentations, to discussions, to interactive seat work and to some independent work, were found to be  effective. The study also found that the more effective teachers were willing to choose more difficult topic options and would change their chosen topics regularly. In order for teachers to effectively teach the difficult options, or continuously change their chosen topic in order to maintain their motivation, they would need to possess thorough knowledge in their subject. Therefore, while specific subject knowledge may not be an overwhelming component of effective classroom strategies, those that are deemed most effective would not work without the teacher first possessing thorough knowledge of their subject. Classroom management is the third component that is found to be most influential in overall teacher effectiveness. In my initial perceptions report I chose outlining clear and consistent expectations as an effective teaching strategy in order to increase the chance of student behaviour consistency. This initial perception seems to be supported by various studies regarding teacher effectiveness. The OECD report (1994) describes effective classroom management as providing a safe and orderly classroom where a set of high expectations are explained to and understood by students. In Margaret Battens (1993) study of individual Victorian teachers who had been deemed to be effective teachers, such practices as refusing to talk over students, carrying out outlined consequences such as giving more work to students who misbehaved and clearly and firmly stating to students to change their behaviour when they were not following classroom expectations, were often employed to manage an orderly and safe classroom for all students. All such strategies involve my initial perception of outlining clear and consistent expectations of students, and if carried out effectively, support the creating supportive environments element of the NSW Quality Teaching Framework. Effective teaching depends upon a broad range of criteria relating to socially just personal attributes, a broad ranging and interactive set of teaching and learning strategies and high classroom expectations. Within the range of this criteria patience, confidence, subject knowledge and consistent expectations undoubtedly bear some influence, however there are many other factors that also bear significant influence. References Ayers, P. , Sawyer, W. and Dinham, S. (2004) ? Effective teaching in the context of a Grade 12 high-stakes external examination in New South Wales, Australia, British Educational Research Journal, Vol. 30, No. 1 pp 141-165. Batten, M. , Marland, P. and Khamis, M. (1993) Knowing How to Teach Well: Teachers Reflect on Their Classroom Practice. ACER Research Monograph No 44. Hawthorn: ACER. (Chapter 3 pp. 18-33) Dinham, S. (2004) ? The Influence of Leadership in Producing Outstanding Schooling Outcomes in Junior Secondary Education, AESOP Report, School of Education, University of New England, Australia. Darling-Hammond (2000) http://eppa. asu. edu. epaa. v8nl Organisation for Economic Co-Operation and Development (1994) Quality in Teaching, Paris: OECD (Chapter 4: pp. 34-71). Wragg, E. and Brown, G. (2001) Questioning in the Secondary School, 2nd Edition, London: RoutledgeFalmer. (Chapter 3: pp. 27-39).