Saturday, December 28, 2019

Gender And Sexual Orientation Of Diversity - 1582 Words

Introduction Currently the economic, political, cultural and ecological had rapidly reconstruction of the era of globalization, especially in tourism and hospitality industry. At present the gender and sexual orientation not only are held hostage-cutting in various parts of the world changes in the process, but also by the transformation of society throughout the thousand-state changes. They put gender as a key variable, focusing inspected it with other social differences cross interaction. In their view, all grades are interrelated, gender, race, ethnicity, national, class, sexual orientation, age, geographical, and many of the differences that seem similar to that of a personal experience of the vagaries of variation and all areas are in a changing dynamic status, they will be diminished with the passage of time and the social environment changes. This article is designed to integrate the gender and sexual orientation of diversity. The first part of the article will briefly discuss gender and s exual orientation from the general. Next in the context of tourism and hospitality businesses, the benefit and gains which is resulted by taking in this form of diversity will be discussed. The third part will be focus on the cost and consequences to the businesses who have not consider gender and sexual orientation diversity in the tourism industry. Based on the foregoing analysis, the article finally will make a few points of recommendation to improve gender and sexual orientationShow MoreRelatedDiversity, Gender, And Sexual Orientation1584 Words   |  7 PagesThe United States is known for its diversity. As a nurse working in such a culturally dynamic country, it is extremely important to be culturally competent in order to provide optimal care. Culturally competent care is defined as â€Å"nursing that is sensitive to issues related to culture: religion, race, gender, and sexual orientation.† (Euro med.) In order to deliver such care a nurse must have the knowledge of, be aware of and understand the importance of a patient’s cultural background and howRead MoreNon Discrimination Policies Of The Home Depot Company Essay782 Words   |  4 Pagesdiscriminate on basis of a host of job-irrelevant issues, comprising race, sexual orientation, gender, disability, age and ethnicity put themselves at a competitive disadvantage as opposed to companies that appraise employees solely on their credentials and qualifications to work well. Given the high rates of discrimination encountering the workforce today, discrimination based on racial discrimination and sexual orientation represents an actual hazard to the profitability of companies (Oeo.tufts.eduRead MoreWhat Makes A Successful Business?1136 Words   |  5 Pagesof bringing diversity into the workforce. To be able to obtain knowledge and strength from others individual traits shows deep facets in character. These traits show when working with individuals of many cultures and backgrounds in the workplace. A leader who has this ability can handle everyone uniquely and ethically and is in tune with what differentiates one associate from the next. Once one has a grasp on who they are then can one expect to lead a diverse team. Many diversities include differentRead MoreUsing Diversity and Inclusion to Provide Better Service1344 Words   |  6 PagesBUSI 3312: Organizational Behavior Case Study (10%): Using Diversity and Inclusion to Provide Better Service Name: Mona Al Hilal Instructor: Dr. Beverley McNally Submission Date: April 7, 2013 Table of Contents Introduction 2 Question 1: Describe what is meant by diversity and equality. 3 Question 2: Explain which groups are particularly covered by equality laws. 4 Question 3: Analyze Tesco’s diversity strategy, explaining why it is important to the workforce, the customersRead MoreBenefits Of Organizational Diversity And Diversity Essay1402 Words   |  6 PagesOrganizational diversity is defined as the variety of differences amongst the people in a workplace with regard to background, education, organizational function, cognitive style, personality, age, tenure, ethnic group, gender, and race. It involves the perception people hold upon themselves and their work colleagues. Therefore, the most successful organizations tend to spend their resources on diversity management. Benefits of Organizational Diversity. The benefits of organizational diversity include aRead MoreTypes Of Diversity Protected Under Federal Laws886 Words   |  4 Pagesof Diversity There are six main categories of diversity protected under federal laws. They are gender, age, race/ethnicity, religion, sexual orientation, and disabilities. Each diversity brings something new and different to an organization s culture. Gender Gender diversity is the proportion of women to men in any particular workplace or team (gender diversity). It can range from a department to the board of directors. Women bring trustworthiness and legitimacy to work teams (gender diversity)Read MoreSexual Orientation Diversity Management At Small And Large Organizations1235 Words   |  5 PagesShawna Silva and Jason Streger Liberty University â€Æ' A Case for Sexual Orientation Diversity Management in Small and Large Organizations I. Introduction A. â€Å"Approximately 9 million Americans identify themselves as being lesbian, gay, bisexual, or transgender (LGBT). With alternate sexual orientation. Managers and employees are becoming more tolerant and there is a growing respect for individuals with non-traditional sexual orientation† (Mathis, Jackson, Valentine, 2014, p. 3-4d). B. OrganizationsRead MoreDimensions of Diversity1127 Words   |  4 Pagescharacteristics that set him or her apart from other people. In that case, diversity as a term is used to denote any dimension utilized to bring out or identify the various differences between people and groups. It is important to note that today, with the world increasingly becoming a truly global village, it has become necessary for individuals to appreciate and embrace differences in others. In this text, I define diversity and highlight its dimensions (both hidden and visible). Further, I come upRead MoreTrans And Transgender : An Umbrella Term931 Words   |  4 Pageswith the gender that they were born. It encompasses all people who do not fit into a binary conception of gender identity or expression. It is a group with diverse identities and expressions, and that differ from stereotypical gender norms. Some transgender choose to modify their bodies to varying degrees, whether through surgeries, or hormo ne therapies, while others choose to live without surgical intervention, and change their body and behavior in other ways, and live as their chosen gender (HoughtalingRead MoreMulticultural Education : Integrated Diverse Learners955 Words   |  4 Pagesnation is integrated of diverse learners. Diversity in the United States includes race, ethnicity, gender, sexual orientation, socioeconomic status, cultural heritage, ability, and disability. As teachers, we have to help meet all of the student’s needs, so they can reach their full potential. Offering programs to help diverse student will help them succeed in school and life. Teachers can respond to diversity by practicing multicultural education, gender equality, considering students for programs

Thursday, December 19, 2019

The Man Who Was Almost A Man - 1453 Words

A Misguide To Power Intro: â€Å"The Man Who Was Almost a Man† by Richard Wright, and â€Å"Paul’s Case† by Willa Cather, are two narratives that explore the journey of two African-American boys who take on unethical measures for control over their oppressed state towards a prosperous future. Many of the problems these characters face are similar but under different circumstances. While Dave Saunders works in a plantation under a white owner, he slaves his life away to support his family. The unequal treatment he receives from his coworkers, Mr. Hawkins his owner, and his own family, only hinder Dave’s self-esteem, and is belittled to feel powerless as a plantation worker. And Paul, although with an education and many more opportunity, he still feels powerless due to his identity and familial relations that do not understand him. Although different stories, both men experience troubles coming from the lack of money, lies, and their struggle of identity lead them to each conqu er a different route of controlling their life at the end. While they think a sense of power will help them escape their oppression, it will only guide them into different directions. Power: Paul: Paul resides in Pittsburg, but does not seem to have a place where he fits in necessarily. He struggles with school, finds a detachment from his community on Cordelia Street, including his family that he finds uninteresting, and questions his own identity as a homosexual male. A few things he does find pleasure in hisShow MoreRelatedThe Man Who Was Almost A Man947 Words   |  4 PagesThe Man Who Was Almost a Man Wright’s Story, â€Å"The Man Who Was Almost a Man† is a unique story of a man who is perpetually stuck in a state of juvenoia. Wright’s story is a more interesting one where we have a character that is underdeveloped socially, intellectually, and emotionally. Dave Sanders, â€Å"this man-child†, searches for his identity in the South as a sharecropper, an economic situation that erases personal identity through impoverishment. Dave, an uneducated and immature child sharecroppingRead MoreThe Man Who Was Almost A Man924 Words   |  4 PagesJune 9, 2015 The Man Who Was Almost a Man The story took place in a farm, where the main character named Dave is working. Dave is a poor African-American teenage boy who works on a plantation where he is plowing the fields. On his way home for supper he saw some men who have guns and was practicing shooting, where he sparked his interest to buy a gun. And there he went to a store and borrowed a catalog. The store w if he is planning to buy something, because he wasn’t the one who keeps and savesRead MoreThe Man Who Was Almost A Man Essay2212 Words   |  9 Pages The Man Who Was Almost a Man, tells the story of a young seventeen year old teenager, named Dave Saunders, who finds himself struggling with the need to be taken seriously as an adult, while still being seen by his community, as merely a boy. Published in 1961 and written by Richard Wright, this short story focuses on the common struggle of young African American men in the South trying to find their identity outside of the box that the United States soci ety put them in at the time. Dave felt thatRead MoreThe Man Who Was Almost a Man749 Words   |  3 PagesI am going to write a sequel to the short passage, â€Å" The Man Who Was Almost A Man,† which was written by Richard Wright. I am going to start from the time where Dave received the pistol, to the time where he got in trouble. After buying the pistol, Dave walks around the fields with it, admiring the gun but too scared and unsure of how to fire it. He is very anxious about firing the gun. He waits until it’s dark and he’s sure everyone has already fallen asleep before going home, and he puts theRead MoreThe Man Who Was Almost a Man2089 Words   |  9 PagesThe Man Who Was Almost a Man Character Analysis In Richard Wright’s â€Å"The Man Who Was Almost a Man†, there is only one main character, Dave Saunders, and a handful of secondary characters. Dave Saunders is a seventeen year old, â€Å"long, loose-jointed limbed† African-American boy living in what seems like the South, either in Alabama or Louisiana, judging from the fact that the Illinois Central railroad runs through the area where he lives. Dave is struggling with growing up and is trying to achieveRead MoreEssay On The Man Who Was Almost A Man773 Words   |  4 Pagesbeing an adult man and no longer a boy. In addition, manhood can be understood as the capacity of a man to handle a difficult situation. However, some people believe that manhood comes through action rather than material possessions. By comparing the different paths to manhood taken by Frederick Douglass in â€Å"Resurrection† and Dave Saunders in â€Å"The Man Who Was Almost a Man,† readers come to understand that manhood c omes through actions rather than what one possesses. First, becoming a man requires actionRead More Man Who Was Almost a Man Essay653 Words   |  3 PagesWhat does it mean to be a man? How does one qualify for the title? Is the term man simply referring to male human beings, or does it hold a greater measure of meaning in society. In order to get more insight into this subject matter, I consulted, The Tormont Websters Encyclopedic Dictionary. As I anticipated, the first definition for man stated as following: An adult human being as distinguished from a female. This definition, did not surprise me, but what did ,was what followed it , it stated:Read MoreThe Man Who Was Almost A Man Analysis784 Words   |  4 PagesThere are many teenagers who at a young age dream to become adults because they see adults as people with power and people who are respected, while teenagers feel like no one respects them or takes their opinions seriously. These teenagers dream to become adults, but due to their lack of responsibility and thinking about their actions becoming adults becomes increasingly difficult and while reaching adulthood they struggle greatly. In â€Å"The Man Who Was Almost a Man† by Richard Wright the author presentsRead MoreThe Man Who Was Almost A Man Essay1977 Words   |  8 Pagesapart from each other. â€Å"The Man Who Was Almost a Man† by Richard Wright, â€Å"Sweat† by Zora Neale Hurston, and â€Å"To Kill A Mockingbird† by Harper Lee share similar themes, conflicts, and symbols that can be used to understand a relatively current controversial happening in the United States. â€Å"The Man Who Was Almost a Man,† â€Å"Sweat,† and â€Å"To Kill A Mockingbird† all share a theme of oppression and one’s actions to overcome their circumstance. In â€Å"The Man Who Was Almost a Man,† Dave wants to attain a gunRead MoreTheme Of The Man Who Was Almost A Man888 Words   |  4 PagesThe central theme of â€Å"The Man Who Was Almost a Man,† by Richard Wright encases over the idea of manhood. The transition from a boy to a man is strongly presented in the aspect of what takes a person to enter into maturity. As seen in the story, the lead character Dave Saunders believes that owning a weapon would surmount to his adulthood. However, over the course of the plot it’s widely suspected that he doesn’t learn from his perception on life. Therefore, creating the conclusion that the character

Wednesday, December 11, 2019

Cultural and Society Diversity in Health Care

Questions: This assessment task requires the completion of two(2) case studies. Students need to choose a different cultural group for each study and in the construction of each case , they are to consider and address the following: 1. Briefly discuss the social determinants of health as they apply to the identified cultural groups. 2. Describe health related risk factors for people from the identified cultural group. 3.Critically discuss strategies in place for the provision of health care to address the identified risk factors. 4. Based on available evidence and your understanding of the critical health issues among the identified cultural group, suggiest possible strategies and recommendations to address deficits. 5. Present a coherent summary that identifies similarities and differences between the two case studies. Answers: Introduction Over the past ten years, there is an increase in the number of ethnic minorities in Hong Kong (Cho, 2014). In Hong Kong, the significant amount of migrant workers constitutes of foreign domestic helper (Cortes Pan, 2013). This immigrant community provides an opportunity for understanding "Social determinants of health." Across the nations, there is the increase in trend of hiring paid domestic helpers from other countries by the household to delegate their household activities. The reason being, their nationals are not inclined to do domestic work. Therefore, less developed countries (Indonesia, Pakistan, Bangladesh, etc.) are taken advantage of their domestic workers (Law Lee, 2016). Due to a high cost of labor and its shortage, workers were recruited from foreign countries. According to national survey reports of Hong Kong, in 2013, there was total of 320,000 foreign domestic and other workers. Out of which, 50 percent of these employees were from the Philippines, 47% from Indone sia and the rest from other places (Constable, 2016). Therefore, Hong Kong is trying to promote culturally competent care. In this assignment, the author will discuss two case studies one of domestic helper and other working in Hong Kong. One of them is Indonesian domestic helper, and the other is South Asian (Pakistani) living in Hong Kong. The author will detail the social determinants of Health as they apply to the identified cultural groups. From each of these groups, health-related factors for the people would be described as the people. Further, the author will critically discuss the strategies in place for the provision of health care to address the identified risk factors. Based on the evidence of the critical health issues among the identified cultural group, the author will suggest possible strategies and recommendations to address deficits. Lastly, the similarities and differences between the two case studies will be summarized. The author will perform a literature search on recent articles to support the facts and arguments. Case study of Indonesian domestic helper This case study belongs to Mrs. X a 33-year-old Indonesian woman moved to Hong Kong, three years ago. As per the information, her involuntary nature of work includes agency fees of $3000 HKD for seven months. Her passport and contract are confiscated by Hong Kong agent. She was misinformed of her terms of employment, and other details were deceptive. She has little knowledge of English but speaks Cantonese. She was one of the several cases of the victim of forced labour and debt. She worked for 18 hours a day, and lived in a servant room and slept on the floor. During her working days, she was verbally and psychologically abused, treated like a slave, and was tortured by her employer for several months. She was beaten daily on head by a mope handle, punched on face including other indecent assaults. She had no rest days. She received no salary for first six months and later she was the underpayment of $200 initially and $2100 and survived on insufficient and mainly sweetened food. Sh e was locked in the house by the householder most of the time. She escaped after two years and nine months. She was later admitted in hospital and her medical history shows respiratory difficulties and musculoskeletal strain. During her treatment she had difficulty in communicating with nurse due to language barrier. Social Determinants of Health The contemporary approach to taking action on inequalities of health requires identification of social determinants. The environmental conditions in which people live and resources such as education, transportation, food supply and social relationships that improve the quality of life together comprises social determinant (Law Lee, 2016). The identified social determinant associated with health issues of Mrs. X. includes socioeconomic status, income inequality, and ethnicity. These ethnic groups are treated miserably as the employers are aware that these women have low education attainment, poor economic background, and poverty. According to studies of (Cortes Pan, 2013), a majority of workers from Indonesia working in Hong Kong suffer from oral health issues and remain untreated. As a result of low wage and long working hours, these employees neglect their health checkups and personal hygiene such as brushing teeth and use of dental floss. Living in an untidy environment and lack of healthy food, privacy and freedom to participate in self-care activities, made her physically weak and prone to respiratory difficulties. Confined in the house, they lack social connectedness thus are lonely and depressed giving rise to other psychological disorders. Therefore, only "biology" is not always responsible for the various health outcomes. Without any friends and family support, they are unable to relieve distress, obtain health information. Eventually, it decreases their ability to control their circumstances and lives. The figure below represents the public health framework. It depicts how the macro, micro and the intermediate determinates of health are related. Health-related risk factors The health-related risk factors are several mental disorders, respiratory difficulties, hypertension, depression and occasional insomnia, musculoskeletal strain, dental caries and periodontal diseases. Strategies for health care to address the identified risk factors There should be a regular distribution of information related to mental disorders and those with available effective therapeutic treatment. At a local level, there should be information related to "social, economic, and environmental stressors (Cortes Pan, 2013). Additionally, community engagement is necessary for the intervention to psychological distress by involving residents in problem solving. Knowledge should be provided on how local social, environmental and economic factors contribute or ameliorate psychological distress. There should be the proper assessment of all health care facilities and initiatives on their impact on "physical and mental health equity. Indonesia must put effort to enhance positive family involvement and support to domestic workers abroad. Hong Kong must address the "loneliness and depression" by providing support to improve family contact by cheaper means of communication (Mathews Wai-chi, 2016). Showing culturally competent care by nurses may help patients motivated. Mrs. X must open her heart and mind. It will help her understand others cultures and global socio-political and health issues which in turn increase her commitment to improve her personal and professional growth. She must learn to develop cultural competence. Improvement of counselling services in other languages instead of only Chinese should be promoted to make intervention effective for the ethnic minorities. Public hospitals must publicize about their intervention and interpretation and other TransLingual services by internet, newsletters or posters printed in ethnic minority languages about details of application and charges. These services must at least cover 18 minority languages (Malhotra et al., 2016). Recommendations It is recommended that Mrs. X and other workers like her must get medical facilities free of cost. The employers are entitled to take care of medical emergencies of their employees but in vain. Therefore, the employment agencies must ensure that the companies abide by the government rules strictly. The government of countries sending and receiving domestic helpers must implement policies to provide minimum education for all the girls with English as a compulsory subject. This will enable them to fetch better jobs and at least read the documents properly before signing any official agreements or bonds (Tong, 2014). According to (Iskandar, 2015) the domestic workers of Indonesia are at serious risk of "human and labor right violations" in Hong Kong. Researchers are required to understand better the "epidemiology" of such conditions faced by female foreign domestic workers. A concerted effort is needed from the government of labour-sending and receiving countries. These social determinants imply for effective policy making in Hong Kong as well as in countries exporting domestic helpers. During the policy making, the interests of domestic workers, employers, stakeholders, employment agencies, non-government organizations must be considered. According to (Constable, 2013) Hong Kong followed "Two Week Rule," which states that no employee is allowed to stay for more than two weeks in the country after being terminated from the job. Hence, there was no option but to escape from the place for these domestic workers. These workers must be entitled to visit their native lands thrice in a year. Nurses must be open-minded while caring for ethnic group as they communicate with people from different backgrounds. They should not avoid victims of domestic violence making them wait for long hours in hall. Such attitude should be made punishable by the government. Government of Hong Kong must take strict actions against lack of such professional ethics leading to endanger of victims (Constable, 2015). Case study of Pakistani worker This case study belongs to Mr F. a 65-year-old Pakistani man moved to Hong Kong, thirty years ago. As per the information, he works as building worker. He could well speak Cantonese but does not speak English. He has low education attainment. He was one of the several cases of the victim of forced labour and debt. He worked for 14 hours a day. During holy month of Ramadan, he had to fast for long hours and was permitted to work for six hours a day. During fast he was not supposed to chew gums, smoke, eat or drink. He was not allowed to pray namaz during his work and was discriminated on the basis of racial ground. He was treated brutally by the Chinese communities. He had two rest days every month and survived on insufficient food and had poor hygiene. He is frequently admitted in the hospital foe his weakness. His family lives in Pakistan and had to take care of himself. He had chemical dependency mainly Tobacco. He was admitted in hospital earlier and was diagnosed with tumour in h is left cheek. Social Determinants of Health The identified social determinants here are socioeconomic status, religion, low income, malnutrition, stressful work, and ethnicity. The other factors are same as that of the ethnic group of Indonesia. Health-related risk factors The health-related risk factors include hypertension, risk of ventilometric dysfunction, and respiratory difficulty due to inhalation of dust particles, musculoskeletal strain, intestinal parasitic infections, and suppressed immune functions and oral cancer. Strategies for health care to address the identified risk factors The strategies for addressing health issues are same as that mentioned for ethnic group of Indonesia. According to (Tong, 2014) both motivational and intervention phases should be included in the mental health interventions programs. It uses both patient histories to address the health issues as well as evidence-based practices. In addition to this, there should be a provision of palliative care in these communities. It s recommended that these ethnic minorities must avoid using folk medicines. Keeping in mind the age of Mr F he should completely avoid sedentary lifestyle and include diet lacking in saturated fats. He must regularly get his blood pressure and cholesterol checked. He should completely avoid having Tobacco. Rehabilitations are best options for such people (Cho, 2014). Recommendations The recommendations for this ethnic group are same as that of the former. Additionally, it is recommended that the government should ensure the protection of the human rights. There should be no discrimination against people with different religion, mental illness and psychosocial disability. The government should bridge the gap present in the mental health treatment. These domestic workers must have improved access to the health and social care (Kuo, 2014). Policies should be framed for health care providers to prevent sexual exploitation of these ethnic clients who attempt to receive abortion care or STI treatment. The government of Hong Kong must take actions against denial of medical services by physicians. The government of countries sending and receiving domestic workers must provide programs for awareness on various health risk factors and its prevention (Tong, 2014). Government of Hong Kong must ensure that the religious needs of this ethnic group are fulfilled. It is recommended to the healthcare organisation that more facilities and resources should be provided to promote culturally competent care. Nurses should be provided training to overcome linguistic barriers so that that can communicate well with patients of different cultures. Government of Hong Kong must formulate policies to ensure training programs for ethnic minorities to teach language and cultural competencies of Hong Kong (Constable, 2015). Summary There is a difference in both the cases discussed above in terms of discrimination. It is evident and can be interpreted from the first case that most of the domestic helpers underwent similar trauma, pain and agony working in Hong Kong. In the second case, the discrimination was based on the ground of religion. It is clear that these foreign workers were exploited due their low socioeconomic status and were taken advantage of weak income opportunities in their nations. They were subjected to abuse and discrimination due to racism and their ethnicity (Chung et al., 2015). Due to lack of proficiency in English, they had difficulty in communicating their health issues to the nurses in the admitted hospitals. Mr. F did not suffer from oral health issues as Mrs. X but suffered other major health issues such as cancer. Mrs. X received the minimum salary in addition to trauma, but Mr. F suffered lesser mental trauma and more of discrimination due to religion and ethnicity. Unlike, Mrs. X the health issues of later was mainly because of his occupation and his own addiction of Tobacco. Mr. F did not go through any sort of physical violence. Conclusion Hong Kong being commercial and economic based Metropolitan has been a great attraction for foreign domestic helpers. With the help of this case studies, the author described the vulnerabilities of the immigrant groups. It is also a major concern for many countries including Pakistan, Hong Kong, and Indonesia sending and receiving domestic helpers. These immigrant victims provide an opportunity for social determinants of health. The poor health of the ethnic minorities correlates with their social circumstances. Various psychosocial, material and behavioural pathways link the diseases and their prevalence in these underprivileged groups. Therefore, it is essential to address the social context, as focusing only on an improvement of the health behaviours will exaggerate the health inequalities. It is advocated to address the upstream determinants of health. Recently, due to rising voices and legal actions from some of the victims these immigrants are receiving worldwide attention. Presently, the well-being of these ethnic minorities in Hong Kong is the highest priority of World Health Organisation and International Labour Organisation (Cortes Pan, 2013). References Cho, H. Y. (2014). FOREIGN DOMESTIC WORKERS IN HONG KONG AND THEIR RIGHTS TO STATUTORY MINIMUM WAGE.FRONT COVER, 107. Chong, A. M., Kwan, C. W., Chi, I., Lou, V. W., Leung, A. Y. (2014). Domestic Helpers as Moderators of Spousal Caregiver Distress.The Journals of Gerontology Series B: Psychological Sciences and Social Sciences, gbu034. Chung, R. Y., Mercer, S., Lai, F. T., Yip, B. H., Wong, M. C., Wong, S. Y. (2015). Socioeconomic Determinants of Multimorbidity: A Population-Based Household Survey of Hong Kong Chinese.PloS one,10(10), e0140040. Constable, N. (2013). Migrant workers, legal tactics, and fragile family formation in Hong Kong.Oati Socio-Legal Series,3(6). Constable, N. (2015). Temporary Shelter in the Shadows: Migrant Mothers and Torture Claims in Hong Kong.Migrant Encounters: Intimate Labor, the State, and Mobility Across Asia, 92. Constable, N. (2016). Surveillance, Discipline, and the Ins and Outs of Prison for Overstayers and Undocumented Workers in Hong Kong.Migration, Mobility, Displacement,2(1). Cortes, P., Pan, J. (2013). Outsourcing household production: Foreign domestic workers and native labor supply in Hong Kong.Journal of Labor Economics,31(2), 327-371. Gao, X., Chan, C. W., Mak, S. L., Ng, Z., Kwong, W. H., Kot, C. C. S. (2014). Oral Health of Foreign Domestic Workers: Exploring the Social Determinants.Journal of Immigrant and Minority Health,16(5), 926-933. Ho, W. Y. (2015). The emerging visibility of Islam through the powerless: Indonesian Muslim domestic helpers in Hong Kong.Asian Anthropology,14(1), 79-90. Iskandar, P. (2015). Shifting the Boundaries of Constitutionalism: Making Space for International Law in Indonesia.Available at SSRN 2589986. Kuo, H. (2014). Lessons from the West: Re-Evaluating the Rights and Regulation of Domestic Workers in Hong Kong by Learning from Canada and the United States.Journal of Law, Technology and Public Policy,1(1). Ladegaard, H. J. (2013). Demonising the cultural Other: Legitimising dehumanisation of foreign domestic helpers in the Hong Kong press.Discourse, Context Media,2(3), 131-140. Law, K. Y., Lee, K. M. (2016). Importing Western values versus indigenization: Social work practice with ethnic minorities in Hong Kong.International Social Work,59(1), 60-72. Malhotra, R., Arambepola, C., Tarun, S., de Silva, V., Kishore, J., stbye, T. (2013). Health issues of female foreign domestic workers: a systematic review of the scientific and gray literature.International journal of occupational and environmental health,19(4), 261-277. Mathews, G., Wai-chi, C. (2016). Detaining the Immigrant Other in Hong Kong.Detaining the Immigrant Other: Global and Transnational Issues, 105. Tong, K. W. (Ed.). (2014).Community Care in Hong Kong: Current practices, Practice-Research Studies and Future Directions. City University of HK Press. Wang, S. H. (2015). Constable argues that babies born out of placecut right to the heart of many prob-lems surrounding temporary labor migration in the world today(p. 2). Chapter 1 sketches out four such problems in Hong Kong: 1) laws governing foreign domestic workers make it virtually impossible to be a good worker as well as a good wife, mother and daughter(p. 9), forcing many to.Work, employment and society,29(4), 692-698.

Wednesday, December 4, 2019

Biology Mice Case Study free essay sample

A group of 11 mice was given water, and another group of 10 mice was supplied with diluted black coffee (coffee:water 1:1) as drinking fluids for five weeks. The composition of the diets and living conditions were similar for both groups of mice. Blood glucose was monitored weekly for all mice. After five weeks, there was no change in average body weight between groups. Results indicated that blood glucose concentrations increased significantly in the mice that drank water compared with those that were supplied with coffee. Finally, blood glucose concentration in the coffee group exhibited a 30 percent decrease compared with that in the water group. (In the original paper*, the investigators acknowledged that the coffee for the experiment was supplied as a gift from a corporation. ) Answer the following questions: 1. What was the hypothesis of this experiment? (Reminder: Hypothesis is a statement. ) What question(s) was (were) the investigator asking? Hypothesis: Testing a group of mice which were fed only water compared to mice fed a coffee/water mixture would identify benefits of coffee consumption Question: Would an animal lab test provide further evidence of the positive effects of coffee in diabetes patients? 2. We will write a custom essay sample on Biology Mice Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Which is the control group? Why? The control group for this experiment would be the 11 mice which were given only water to drink. Water is the controlled substance in this experiment in that all mice, in both test groups, received water. 3. Which is the treatment group? Why? The treatment group in this experiment were the 10 mice which drank the coffee/water mixture. The experiment was conducted based upon the hypothesis that adding coffee into water would effect the mice differently that those mice which only drank water, without coffee. 4. Did the researchers follow the scientific method in their experimental design? Explain. Yes the researchers followed the scientific method in their experiment design. They had an initial observation that previous studies which indicated caffeine (coffee) had a positive effect on diabetes patients was not tested on lab animals. They asked the question, would an animal lab test provide further evidence of the positive effects of coffee in diabetes patients? They hypothesized testing a group of mice which were fed only water compared to mice fed a coffee/water mixture would identify benefits of coffee consumption. Their prediction, based on past studies, was that yes coffee would decrease the risk of diabetes. They then formulated an experiment between the two groups of mice to test support for their claim. 5. Do you think that there may be any possible biases or other problems in this experiment? Explain. Yes there could definitely be possible biases based upon the coffee coming from suppliers as a gift for the experiment. It’s unlikely the coffee would chemically alter the results but there definitely could be a perception issue with the suppliers providing the source of material for the controlled group. 6. Based on the data, was the hypothesis supported, and what can you conclude from this experiment? Yes based upon the data the hypothesis was supported. The lab results largely indicated differences between the controlled and treatment group. One could reasonably conclude coffee does affect the groups differently but it may be more difficult to draw a line to coffee being the sole reason. The sample size of the groups seems extremely small. Additionally, there is little evidence to support other factors, such as heredity or predisposition to high/low glucose levels which could skew the results. It would also makes sense the think the researchers should have put the treatment group back on a water only diet for a similar period of time to see if glucose levels began to rise. Another possible outcome not garnered could be the effect over a significant period of time. With a drop as high as 30% it would seem highly unsustainable that this drop would continue to occur or the possible side effects of a continual drop to say 80% might cause other negative effects on the group of mice.

Thursday, November 28, 2019

ACCOUNTING SYSTEM INSIGHTS Essay Example

ACCOUNTING SYSTEM INSIGHTS Essay AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4. Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2. Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7. We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related acco unting transactions known as transaction cycles. The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A database report is a computer- based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4. Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty). Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, transactions, employees, customers, vendors, and more in databases. Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen. The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databases consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to bu ild an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6. Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. What is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query. Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B. PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9. DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages. First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the baseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs. Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes. What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference between the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture à ¢â‚¬â€œ when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6. Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project. What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is con sistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise. Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization structure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A. Classification by the control objectives specified in the COSO internal control framework: i. Operation controls controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulations B. Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a blueprin t for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order f or a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel. This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806. Protection for employees of publicly traded companies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control o ver financial reporting that is less severe than a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly. Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F. Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information. Internal control principles related to this component include information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J. Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure – refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D. People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions. Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training. Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I. Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awar eness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective way Why is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches the database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms. Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with all applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the ente rprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A significant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.

Sunday, November 24, 2019

Relevance in Modern Society Essays

Relevance in Modern Society Essays Relevance in Modern Society Essay Relevance in Modern Society Essay This essay will look at social influence and explore the concepts of conformity and obedience looking at related studies and their relevance in modern British society. The term social influence refers to the way social situations can influence our behaviour and beliefs. This essay will focus particularly on the reasons and the extent to which people conform to group pressure or majority influence and obey the orders of authority figures. David Myers (1999 cited in Cardwell et al. 2004, p.155) described conformity as â€Å"a change in behaviour or belief as a result of real or imagined group pressure† this is something most people can identify with; the feeling that we are under pressure to act a certain way so that we are accepted or do not stand out of the group. There are two main reasons why people conform; Normative Social Influence – wanting to be liked or accepted by the group and Informational Social influence – not wanting to be wrong or seem out of place. In Asch’s original 1951 experiment he wanted to test whether people would give an incorrect answer because of the influence of the group even though there was a clear correct answer (Lawton et al, 2011, p155). To test this Asch used 50 male college students as naà ¯ve participants. Believing that they were taking part in a vision test, the participants were put into groups with 6 other male students who were confederates of the experimenter. They were each shown two cards; one test card showing one vertical line and another showing three vertical lines of varying length. One of the three lines was always obviously of equal length to the test line. They were asked to call out in turn which of the three lines they thought was the same length as the test line. The naà ¯ve participants were always last but one to answer. In 12 of 18 trials the confederates gave a unanimous incorrect answer, these 12 trials were called the critical trials. Participants conformed on 32 per cent of the critical trials, 74 per cent of participants conformed at least once and no participant conformed on all of the critical trials. In post-experimental interviews Asch found that some participants said they conformed because they didn’t want to look silly or be the minority even though they knew they were giving an incorrect answer. These participants were affected by normative social influence; they conformed so that they would be accepted by the group. However most participants said they conformed because they thought that their perception of the lines must have been inaccurate as everyone else had seen something different. This is informational social influence; the participants questioned their own judgement because they felt the majority could not be wrong. Although Asch’s study provided a controlled way of measuring conformity, there are some criticisms of his research. This type of situation is unlikely to occur in everyday life, showing the experiment lacks ecological validity. Another criticism is Asch’s limited sample of participants. Not only does this sample not represent cultural differences; non-Western cultures like Japan and China are generally more likely to conform than Western cultures like the USA (Gross and Rolls, 2003). But also, a group of all male college students may be more or less likely to conform because they are among their peers. As people in the USA in the 1950s were more conformist and conservative than our current more liberal and individualist society, Asch’s research has little relevance to modern day British society. Zimbardo et al (1971) conducted an experiment that aimed to investigate how readily people would conform to social roles and whether brutality of prison officers was due to the individual’s personal characteristics or the prison environment (Simply Psychology [online]).  Zimbardo et al (1971) selected healthy, emotionally stable, male volunteers to take part in a two week experiment. The volunteers were randomly assigned roles of prisoner or guard. Prisoners were then arrested by local police, blindfolded and taken to a mock prison in the basement of Stanford University where they were issued with prison uniform and a prison number. The guards wore military-style uniforms with reflective sunglasses and carried a truncheon and handcuffs. The experiment was abandoned after just six days as the guards conformed so enthusiastically to their role, becoming aggressive and abusive towards the prisoners. After guards tackled an initial rebellion two days into the study the prisoners because submissive and began to develop signs of depression and anxiety. Some prisoners showed such severe symptoms that they were released from the experiment early.

Thursday, November 21, 2019

I'll attach it Essay Example | Topics and Well Written Essays - 500 words - 1

I'll attach it - Essay Example watched carefully, for instance, Windows Internet Control Board, subcontracted Mac service called internet configuration, as well as MacOSs Configuration Manager (McCandlish). While browsing, one must not go for searching their private information, such as username, address, and other sensitive information like social security number and credit card number. Such searches provide a way to access the user’s doorway. And thus, the hackers can easily attack, and users face the issues like identity theft as well as other phishing problems (Eckersley, Schoen and Bankston). As the ISP has the information regarding the user’s identity, so it can connect this information with the user’s searches or also it can bundle up all the user’s searches within a solo search history. One must be careful or must not use URL like http://search.comcast.net, when the user have the subscription from Comcast Broadband. In the same way, if the user is AOL subscriber, then it should avoid using the search icon within the AOL client software or URL http://search.aol.com (Eckersley, Schoen and Bankston). Usually, the search engines provide the user with option to form a private account and go for searching. However, it also happens that these search engines are linked to further services, which creates a situation where the user either login to search engine or any linked service, then these services are associated to one another or all in all, to the private account of the user. Examples of such affiliations include the association of MSN with the MSN messenger and Hotmail, Google with Google Chat and Gmail, as well as A9 links with Amazon. Thus, if the users are using the services like Hotmail or Gmail, then they must not use their linking search engines, for example, using a Hotmail account, the user should search from MSN, particularly when they are using that account (Eckersley, Schoen and Bankston; McCandlish). Additionally, there are some small pieces of information named