Internal Fraud Case Study - 642 Words

COVER STORY: INTERNAL FRAUD CASE STUDY Prepare a two-to-three page case study report on the following case: COVER STORY: INTERNAL FRAUD on pages 104-106 in Chapter 4: Billing Schemes of the Fraud Examination text by Wells. Discuss the coincidences involved in this case study. Use the 2009 Global Fraud Survey (also located in Doc Sharing) for references concerning perpetrator, size of fraud, detection, and controls. This case is about the $4 million embezzlement fraud by an employee of a magazine publisher, and how the fraud was discovered. The type of fraud discovered was a billing scheme that was found on accident. A billing scheme is, â€Å"Any scheme in which a person causes his employer to issue a payment by submitting invoices for†¦show more content†¦I think in this case there was a lack of internal controls. In dealing with this type of situation, Miano should have never been able drop off so many invoices at the same time. In doing so, they should have had someone else transporting the approved invoices to the accounts payable department. They should have also mailed the checks out to the clients rather than having someone come collect them. According to the 2010 Global Fraud Studies, â€Å"there was a strong correlation between the perpetrator’s position of authority and the losses caused by fraud.† 3 Managers took 41% of the cases. With coincidence two, McGran e’s secretary noticed that Miano’s behavior became extravagant. From him purchasing $800 in drinks, to having 5 cars, one of which was a Mercedes, to him purchasing a 2nd home for $416,000, and him talking about a new $18,000 boat. I think the secretary should have seen it as a red flag when she noticed Miano’s behavior becoming extravagant and reported it to a higher authority. Managers should take the time to analyze the lifestyles of their employees. Unexpected and unexplained changes in lifestyle may suggest that fraud has taken place. I think the activity and responsibilities of this type of employee should be monitored. With coincidence three, a red flag should have been the fact that Miano hadn’t taken a vacation in 4 years. According to the 2010 Global Fraud Studies, â€Å"frauds committed by higher-level perpetrators also took longer to detect.† 4 TheShow MoreRelatedInternal Fraud Case Study Essay650 Words   |  3 PagesCOVER STORY: INTE RNAL FRAUD CASE STUDY Prepare a two-to-three page case study report on the following case: COVER STORY: INTERNAL FRAUD on pages 104-106 in Chapter 4: Billing Schemes of the Fraud Examination text by Wells. Discuss the coincidences involved in this case study. Use the 2009 Global Fraud Survey (also located in Doc Sharing) for references concerning perpetrator, size of fraud, detection, and controls. This case is about the $4 million embezzlement fraud by an employee of a magazineRead MoreInternal Control and Fraud Detection in the Banking Industry (a Case Study of Guarantee Trust Bank Plc)11154 Words   |  45 PagesINTERNAL CONTROL AND FRAUD DETECTION IN THE BANKING INDUSTRY (A CASE STUDY OF GUARANTEE TRUST BANK PLC) BY OGUNDELE GBONJUBOLA 06271184 BEING A RESEARCH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF ABUJA, ABUJA, NIGERIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF BACHELOR OF SCIENCE (B.SC) HONOURS DEGREE IN ACCOUNTING JANUARY, 2011 DECLARATION Apart from references of other people’sRead MoreThe Role of Internal Audit in Prevention of Fraud in Nigeria Banks . a Case Study of Equitorial Bank Lagos.9955 Words   |  40 PagesBackground of the Study 2. Statement of Problem 3. Research Objectives 4. Significance of Study 5. Scope and Limitation of the Study CHAPTER TWO: LITERATURE REVIEW 1. Introduction 2. Types of Bank Frauds 3. Causes of Fraud 4. Effects of Fraud on Banks 5. Internal Audit function 6. Fraud and Internal Audit 7. Fraud Prevention 1. General Measures 2. Specific Preventive Measures 8. Elements of Fraud Auditing 9. Measures of Controlling Fraud in Banks 10. StatementRead MoreComparative Analysis Of Fair Value And Historical Cost Accounting On Reported Profit1659 Words   |  7 PagesTitle: Comparative Analysis Of Fair Value And Historical Cost Accounting On Reported Profit: A Study Of Selected Manufacturing Companies In Nigeria. (BESSONG, 2012) Study the importance of historical value and fair value cost accounting on reported profit. The study discussed how fair value accounting and historical cost accounting will have effect on the reported profit. However it is said that key objective of any business is to earn profit and it is also equally important to report the profitRead MoreCase Study 1 Fraud Essay1128 Words   |  5 PagesCase Study1: And the Fraud Continues A business can not work out without an account system, which includes internal. Internal controls are used by companies to make sure financial information is accurate and valid. Strong internal controls are signs of a financially healthy company and protect the company’s integrity. Strong internal controls can also increase a company’s profitability. There are several types of internal controlsRead MoreDonald R. Cressey s Theory Of The Occupational Offender1163 Words   |  5 Pagespoint, they started embezzling from their employer (Wells, 2013, p. 13). Cressey’s hypothesis was that embezzlers or â€Å"trust violators† had three common characteristics (Wells, 2013, p. 13). These three characteristics would later become known as the â€Å"fraud triangle† (Wells, 2013, p. 13). Frist, the trust violator had to have a â€Å"non-shareable financial problem† (Wells, 2013, p. 13). A non-sharable financial problem was a problem that the embezzler, for whatever reason, wouldn’t share with someone elseRead MoreUmmary Of The Issues In The DHB Industries990 Words   |  4 PagesIndustries, Inc. case study.    Background: DHB Industries, Inc. (DHBI) case study concerns an accounting and financial reporting fraud. DHBI made protective body armour for the US military. The former CEO of DHBI, David Brooks (DB), misrepresented DHBIs financial statements, mislead the independent auditors in order to conceal his fraudulent transactions and he misappropriated DHBIs assets and funds for personal expenditures. Main Issues: (1)  Weak corporate governance and lack of internal accountingRead MoreInternal Control Of Nigerian Banking Sector1323 Words   |  6 PagesDISCUSSION This section of this chapter aims to interpret the findings and critically evaluate the study. This research indicates that internal control can prevent and detect fraud in Nigerian banking sectors. The first section of the findings contains the first objectives of this research which is to find out the employee knowledge based on the concept of fraud in banking sector. Therefore, According Biegelman, Martin T, (2013) said The penchant for extortion happens when three basic componentsRead MoreWeek1 Assignment Essay893 Words   |  4 Pagesï » ¿Visit the websites for the Institute of Internal Auditor and the Association of Certified Fraud Examiners: http://www.theiia.org http://www.acfe.com In particular, read the code of ethics for both organizations at: http://www.theiia.org/guidance/additional-resources/ippf-processes/ http://www.acfe.com/about/cfe-rules.asp?copy=ethics 1. How do the codes complement each other? 2. Provide three other notable points of information from each site that either you learned for the first time or have foundRead MoreA Report On Occupational Fraud Essay1433 Words   |  6 Pages B Detection The 2014 ACFE Report on Occupational Fraud expressed that the longer frauds were able to go undetected, the more costly they became. One-quarter of the frauds in the study were detected in the first six months of their occurrence; and for those cases, the median loss was limited to $50,000. This is a more acceptable figure, considering that, the general median loss caused by frauds in the study was $145,000. Hence, we can see that early detection can prove to be less financially

Marketing Objectives Of Cocoa Fruit Marketing Plan Essay

Develop Organisational Marketing Objectives Task 1: 1) Cocoa Delights is a new and innovative company who has worked hard to puncture a hole in the gourmet chocolate industry. They are now selling in retail stores all around Melbourne, but their goal is to expand Australia wide and compete with the sales numbers of the larger international companies in the gourmet chocolate world. I have been analysing the past outcomes and future strategies of Cocoa Delights marketing plan in order to understand their organizational marketing objectives. a) In order to establish a marketing strategy a company must construct a plan which acknowledges their mission, purpose, vision and values. Cocoa Delights is a company with a very specific target consumer of middle to upper class people, who have a love of gourmet chocolate. In order to attract these target consumers their market strategy will need to agree with their needs. The mission of Cocoa Delights is to provide Australians with the highest quality chocolate on the market, while maintaining the promise to trade fairly with overseas suppliers. Their mission ties in well with their values of quality, sustainability, social responsibility (fair trade), customer service and competitive pricing. All of these elements of the company are perfect for attracting their target consumers, but their vision for the company’s future may make it difficult to keep those core values at the forefront. The company’s vision sees it as one ofShow MoreRelatedCocoa Delights Review606 Wo rds   |  3 Pages1. Executive Summary 1.1 Business Introduction Cocoa Delights has been known to be a youngest gourmet chocolate manufacturers in early 21st century. Founded in 2000, cocoa delights has 15 stores chain in Melbourne, Australia in 2015. Product line includes Australian made highest quality chocolates with wide varieties. 1.2 Mission Statement Cocoa Delights is committed to becoming the leader in the Australian market for premium quality chocolate and maintaining a company culture whichRead MoreCocoa Delights Essay5059 Words   |  21 Pagesï » ¿ ‘Get in touch with your dark side’ MEDIA PLAN Period: July 2010–June 2011 10 Chocolate Parade Melbourne, VIC, 3181, Australia Phone: 123-456-7890 Fax: 123-456-7890 Email: mediaplanning@cocoadelights.com Web Site: http://www.cocoadelights.com Contact: Coco Jones Table of Contents Executive summary Business description Founded in 2000, Cocoa Delights is one of the youngest gourmet chocolate manufacturers in the industry. However we do not view our youthRead MoreInternational Marketing Analysis Report For Nestle Essay1636 Words   |  7 PagesThis report is aiming to create an international Marketing Analysis report for Nestlà ©. This report will mainly focus on the evaluation of Nestlà © s international marketing activities and that of their key competitors. The latest trends and developments within this particular sector investigate will also be investigated. Nescafà ©, the instant coffee from Nestlà © is the most famous products of the company, therefore Nescafà © has been chosen as the company s products for the purpose of this report toRead MoreEssay Marketing Research on Whittakers2207 Words   |  9 Pages1. Introduction 1.1 Purpose The purpose of this report is to identify, analyse and evaluate the marketing factors that Whittaker’s has adopted in attempts to position themselves as a top-quality chocolate confectionery brand. In addition, this report would also be an aid to the major assignment in terms of developing detailed plans with marketing factors, data and facts. 1.2 Scope This report will cover the background understanding about the confectionery industry and do an in-depth analysisRead MoreChocolate Industry in India10906 Words   |  44 Pageschocolates, a brief study of chocolate manufacturing process The project also covers a brief study of Cadburys India Limited - the biggest player in the Indian Chocolate Industry with reference to its presence, market share, product offerings, marketing strategies, strengths weaknesses, success factors and Worm Controversy Management. Also, the implication of pricing, distribution strategies and impact of external environment has been recorded. The project throws light on problems and challengesRead MoreMontreaux Chocolate Report2270 Words   |  10 PagesSummary: As of October 2012, Andrea Torres, director of new product development at Montreaux Chocolate USA, needs to recommend whether or not the company should pursue a new product launch in the United States. The new product, a 70% cocoa dark chocolate with fruit product, has been tested because of â€Å"its heightened revenue potential, better alignment with health and wellness initiatives, and strong consumer acceptance of the proposition† (Quelch 7). This memo will address the reasons why AndreaRead MoreCadbury Dairy Milk 4cs 4ps Swot8150 Words   |  33 Pages After 60 years of existence, it today has five company-owned manufacturing facilities at Thane, Induri (Pune) and Malanpur (Gwalior), Bangalore and Baddi (Himachal Pradesh) and 4 sales offices (New Delhi, Mumbai, Kolkota and Chennai). It has its cocoa operations at Cochin. The corporate office is in Mumbai. Product line: Thus we can see the product width and the product lines of Cadbury India. Product depth of Cadbury Dairy Milk will be discussed later. Technology and research (CIL): CIL hasRead MoreChocolate Industry8116 Words   |  33 PagesContents Titles 1. Introduction 2. Objective 3. Research Methodology 4. Chocolate Industry 5. Chocolate in a Bloom 6. Chocolate Industry in India 7. Major Players 8. Amul 9. Nestle 10. Cadbury 11. SWOT analysis of Cadbury 12. Market Segmentation 13. Psychographics and Demographics 14. Product Positioning 15. Product Market Boundary 16. Price Sensitivity 17. Consumer Buying Behaviour 14. Industry Structure and Dynamics 15. The Rural Conundrum 16. Key Success Factors 17. ProductRead MoreFruit Loops2856 Words   |  12 Pagesa variety of bright colors and a blend of artificial fruit flavors.  Kelloggs  introduced Froot Loops in 1963. Originally, there were  red,  orange, andyellow  loops, but  green, then  purple, and, finally,  blue  were added by the 1990s.. Kelloggs  has made many ventures for Froot Loopso, including snack bags called  Snack Ums.  Snack Ums  were just like the cereal, only bigger. Their slogan was Super sized bites with deliciously intense natural fruit flavors Mission statement of kellogg’s : â€Å"KelloggRead MoreHorticulture: Agriculture and Post Harvest Management3265 Words   |  14 PagesDeveloping Horticulture sector in India The horticulture sector encompasses a wide range of crops e.g., fruit crops, vegetable crops, potato and tuber crops, ornamental crops, medicinal and aromatic crops, spices and plantation crops. India, with its wide variability of climate and soil, is highly favourable for growing a large number of horticultural crops. It is the fastest growing sector within agriculture. It contributes in poverty alleviation, nutritional security and have ample scope for farmers

How Is Tension Created And Maintained Between John And Elizabeth, And How Does Their Relationship Change Free Essays

Arthur Miller was born in the year 1915 and grew up during the great depression. His fathers business crashed during the great depression, this meant there was no money for Arthur miller to exploit his great talent that was play writing. Fortunately through earning small amounts from odd jobs he was able to save up enough to go to university where he received several awards for his early plays. We will write a custom essay sample on How Is Tension Created And Maintained Between John And Elizabeth, And How Does Their Relationship Change? or any similar topic only for you Order Now Arthur Miller wrote The Crucible in the year 1952. He used the play as a way of criticizing the government for what is know as McCarthyism. McCarthyism is a communist witch hunt where anybody could be accused of being communist. One of the many people to be accused was Arthur Miller; this is why the main themes of the play are justice and truth. Arthur Miller normally uses society and individuals as main themes for his plays this can also be seen in the crucible. A good example of this is how all the other members of the puritan community look down on John Proctor for not being a regular church-goer. This is relevant today because it could be translated into a suppression of individuality and a pressure for people to fit into society. Another area it explores is the increase of tension and panic in a society. The Crucible is set in a small puritan town where everybody knew each other and it was a very tight community. The despised local preacher called Parris stumbles across several of the village’s girls performing a sinful dance including his own daughter Betty. While the girls are performing the dance with his slave Tituba , Betty falls into an unconscious state causing panic. The girls are accused of witch craft. The girls admit to this but one of the girls called Abigail who had an affair with one of the central characters called John Procter sees a chance to exploit the situation and claims there are more witches in the village. Abigail still has feelings for John claims that his wife Elizabeth is a witch. John goes to court to appeal against this, he also tells the court about the affair he had with Abigail to ruin her credibility. The court gets Elizabeth to come in and confirm John’s confessions but unfortunately she denies it to save his reputation. John is sentenced to be hung; Elizabeth who has survived so far due to her pregnancy tries to convince John to confess to witchcraft; however he chooses to die with his dignity rather then live without it. The Salem witch trails was a real event and John , Abigail , Elizabeth and some other characters were real people however a lot of the story was written by Arthur Miller. The language of the play is accurate because it uses the correct accents and the characters would have been played by English actors because the modern American accent would not have developed yet. To show the fact that the characters live in a very religious community the characters often make references to the Bible this can be seen were Elizabeth describes Abigail’s affect on the court as ‘ Parting the sea of Israel. This shows that the bible was part of their every day life. Before Act two starts the audience is aware of the tension between John and Elizabeth because of John’s affair with Abigail. Despite having an affair with Abigail John still loves his wife and wants to protect her. A good example of this is were Abigail accuses Elizabeth of being sickly and John says ‘ You will say nothing of Elizabeth. ‘ Which show he wants to protect her over Abigail . The tone he uses is angry and full of frustration which shows that he is frustrated and ashamed for having an affair. Read also Intro to Public Relations Notes The setting of the scene makes the audience question Johns commitment to Elizabeth , the scene is set eight days after Abigail told John that her actions are nothing to do with revealing that in fact there are no witches in the village and they where just dancing sinfully. This show that John is withholding information from Elizabeth and the rest of the community and the audience is aware of this. The room that the scene is set in is described as long, dark with a low ceiling which could be a metaphor for John and Elizabeth’s relationship. It is also set in this way to create pressure and claustrophobia in the scene ahead which adds to the tension. In contrast to this Elizabeth can be heard singing to the her children which paints a picture of a loving mother in the audiences minds and can create a sense of empathy with the character. It also gives the impression that John and Elizabeth where once a loving couple. The pattern of speech used by the characters increase the sense of tension because it is in short sharp snippets spoken rushed as if not to offend one another by speaking to long. It is clear that Elizabeth concerned why John is late and she decides to confront him about. She expresses her worry by saying ‘You come so late I thought you’d gone to Salem this afternoon. ‘ John lies and says ‘Why! I have no business in Salem. ‘ Which the audience knows is untrue because he was previously in Salem where he met Abigail, this shows that John feels he has to lie to Elizabeth and that it is easier then telling the truth. John then checks the stew and is displeased with its taste so he proceeds to add more seasoning. When he is served the stew and tasted it he compliments Elizabeth on the seasoning. These shows how troubled their relationship is because John would rather lie about the seasoning of the stew then tell her it was under seasoned. The couple begin to discuss the witch trials and Elizabeth asks John to go to court and explain to the court about Abigail’s trickery. John dismisses this and says things like ‘I’ll think on it. ‘ And the stage actions show him considering where or not to tell the court. Elizabeth thinks he is trying to protect Abigail but really he doesn’t want Elizabeth and himself to be accused of witchcraft. The couple begin to argue and use longer sentences to express their true feelings which break the tension that has been built up through out the scene. In this scene the couple are trying to avoid confrontation or trying to please one another we can see this from the stage directions where it says ‘Holding back a full condemnation of her’ and ‘She doesn’t want friction. ‘ Act three is the most important scene involving John and Elizabeth. John has gone to the court to confess about his affair with Abigail which will discredited her and prove her accusations of witch craft false. To prove Johns confession true Danforth the judge asks Elizabeth to be brought before the court who John claims can never tell a lie. This increase tension because if Elizabeth does lie it will worse because John has put all his trust in Elizabeth’s confession. When Elizabeth goes into the room John and Abigail’s backs are turned, this is so they can’t give hints to Elizabeth but it also is a represent how Elizabeth is feeling about the two. She thinks that John has turned his back on her. The tension is enhanced by Arthur Miller gives stage direction ‘She glances at Proctor for a clue. ‘ and ‘She turns to Abigail. ‘ This shows how Elizabeth is trouble over making the right decision. When she finally answers we can see that she is still trouble at her decision ‘(in agony) No sir’. With this Elizabeth has condemned many people however she has realized that she still loves John and will even lie ,something that goes completely against her beliefs to save his reputation. It also shows that Elizabeth is not perfect and has begun to forgive John. In the next scene John is about to be hung however Elizabeth has a chance to convince him to confess which will save his life but ruin his reputation. This instantly creates tension because it gives Elizabeth a chance to save John. The audience wants to see Elizabeth ask John to lie and confess to witch craft but the tension is prolonged because Elizabeth fails to give John a final answer. She puts the decision in his hands by saying ‘do as you will. ‘ John wants Elizabeth to be part of the decision because he says ‘would you give them such a lie. Showing that John respects her feelings and considers her to be his partner raising the tension even more because of the couples new found care for each other. We finally see her true feelings where she tells him ‘and yet you’ve not confessed till now. That speaks goodness in you. ‘ and if she does not give an answer John will continue to deny the charges building more tension because the audience now fe ars for Johns life. John and Elizabeth’s relationship is still getting better however John still thinks of himself as ‘a fraud’ and a ‘no good man’. Elizabeth doesn’t want John to think this , this is made clear where she says ‘Do as you will, do as you will. ‘ Which shows that she is giving him space so that he can prove to himself that he is a good man. John decides against confessing and by doing so he now feels he is worthy of Elizabeth. Elizabeth finally forgives John telling him her true feelings ‘John I counted myself so poorly made, no honest love could come to me! Suspicion kissed you when I did; I never knew how to say my love. It was a cold house I kept. ‘ This also shows that she has recognised her own failings. Despite the fact that John is going to hang the audience now know they both recognise their love for each over which is signified by Johns kiss ‘he lifts her, and kisses her now with great passion. ‘ Showing they are not afraid to love each other. The play shows us that it is dangerous not to speak your mind and that it can lead to great tragedies. It is also dangerous for society to put someone in a position where they cannot speak their mind. John and Elizabeth realized this and if they had talked about their feelings more then Elizabeth would not have had to of lied. We can also see the parallels the play shares with the McCarthy communist hunt. The death at the end is important because it was preventable the play also shows how lies and deceit can lead to pointless deaths. We can also see the pressure needed for people to talk about there true feelings , only when John was about to hang did the pair express their love for each other and in contrast to this when they where living a comfortable life before the trials they where constantly wanting to please one another and not disrupt their normal everyday existence. How to cite How Is Tension Created And Maintained Between John And Elizabeth, And How Does Their Relationship Change?, Papers

The Crucible Reputation Essay Example For Students

The Crucible Reputation Essay The scene under consideration in Act 2 is characterised by an atmosphere of mounting tension. This is a feature of the play as a whole as we observe the community of Salem being overtaken by collective hysteria in which, ultimately, no one feels safe. History provides many examples of the way in which religious movements and political ideologies can be distorted into forms that represent a contradiction of the teachings expanded and the examples set by their founders. Arthur Miller draws parallels between the Salem witch-hunt and America in the McCarthy era, but, the reigns of terror unleashed by Stalin in the 1930s, by Mao Tse-Tung in the Cultural Revolution and by Robespierre in the French Revolution are other examples. Whenever a single ideology is granted, a pre-eminent position is established in a community at the expense of human rights and democratic freedoms, there is an ever present danger that ignorance, bigotry and fanaticism may overwhelm a community, leading to monstrous injustice which no one feels able to challenge. No one feels able to doubt Abigail because the penalty for such honesty, as Proctor learns in the climax of the play, is death. The scene under consideration is pivotal because by the end of it, the truth of Proctors assertion that the world is gone daft with this nonsense is clear. The fate of all the adults in the community lies in the hands of a group of children led by the duplicitous Abigail Williams. Hale enters at a particularly tense moment: John Proctor and his wife Elizabeth have just been arguing over Johns past adulterous liaison with Abigail Williams, and this is part of the reason for the tense atmosphere between the three of them. The other reason is the fact that Hale is involved in the investigation into the charges of witchcraft, having been called in because of his supposed expertise in the subject-and both John and Elizabeth are aware of this. However, both sides attempt to diffuse the tension in the atmosphere: Hale is said to have a quality of deference, even of guilt, about his manner, and begins by wishing them Good evening, and saying to Elizabeth I hope I do not startle you. The Proctors for their part, make every effort to conceal their emotional turmoil: John, still in his shock, extends a hearty welcome to Hale, attempting to convey the impression that he assumes Hales visit to be no more than a social call. He says, Come in, come in, and later to explain his nervousness, comments that we are not used to visitors after dark, but you are welcome sir. Elizabeth attempts to excuse her startled look on Hales appearance by haltingly explaining its only that I heard no horse, and later sits down at Hales invitation never letting him out of her sight. There is an awkward pause, and then Proctor to break the silence offers Hale a glass of cider. Finally Hale wets his lips and proceeds to explain the purpose of his visit: he has come to discuss with them the fact that Elizabeths name has been mentioned in court. By situating Hales arrival at this high moment of tension between John and Elizabeth and by underlining the bluff heartiness of Johns welcome and Elizabeths startled, uneasy reaction to Hales appearance in this way, Miller has created an atmosphere of tension and suspense. Hale is cast in the role of inquisitor, whose duty it is to uncover heresy and blasphemy in the community. His sincerity is not in doubt, but sincerity alone does not justify or validate someones actions. By portraying the Proctors as trying desperately to conceal their apprehension, Miller presents them as vulnerable. They are not yet under arrest, Hale has come of his own authority, but all that could easily change- and as a result of the tense atmosphere created by Miller, the audience is well aware of this.

Landslides Essays (736 words) - Landslides, , Term Papers

Landslides Causing $1-2 billion in damages and more than 25 deaths per year, landslides are a major geologic hazard, caused by earthquakes and floods. Although, landslides are generally not as exciting or costly as earthquakes, major floods, tropical storms, and other natural disasters, they occur in more expanded places and may cause more property damage than any other geologic hazards. A wide variety of ground movements, such as rock falls, slope failure, and shallow debris flows can classify landslides. When a portion of a hill slope cannot support its own weight a landslide will occur. When rainfall or some other water source increases the water content of the slope the weakness is irritated, reducing the strength of the materials. Although gravity acting upon an increased slope is the main reason for a landslide, there are other elements that contribute to its cause. Loud sounds that occur during an earthquake also cause landslides. Erosion caused by rivers, glaciers, or ocean waves create oversteepened slopes. Heavy rains and melting snow weaken rock and soil slopes. Furthermore, vibrations from machinery, traffic, and even thunder may trigger failure of weak slopes. Excess water can run through slope material and can cause a debris flow or mud flow. The rock and mud left over after a landslide may pick up anything in its path, such as trees, houses, and cars , causing bridges and tributaries to become blocked which causes flooding throughout its path. Even though, the natural cause of most landslides is unable to be stopped, geologic investigations, good engineering practices and effective enforcement of land-use management regulations can cut back landslide danger. Landslides effect every state in the United States territory. The Appalachian Mountains, the Rocky Mountains and the Pacific Coastal Ranges and few parts of Alaska and Hawaii have intense landslide problems. USGS marine scientists have recently identified over fifteen giant landslides surrounding the Hawaiian Islands. These slides are some of the largest known on Earth, and most have taken place throughout the past four million years. The youngest landslide is estimated to have occurred only one hundred thousand years ago, and there is evidence today that large blocks of the island are starting to slide, causing enormous earthquakes. Each landslide that has happened over the bast four million years has ended with huge land loss and gigantic waves that move rocks and s ediments up to 1000ft above sea level. The geologic hazards are important to learn about because, they don't occur as frequently as volcanoes or other disasters, they have potential to destroy lives, property, and natural resources (Giant Landslides). It is possible that any area made up of brittle and cracked materials lying on a steep slope will be subject to landslides. Scientists continue to try their best to lower the risk of landslides everywhere by producing landslide susceptibility maps for areas in the United States. Areas that are generally accessible to landslide hazards include: old landslides, bases of slopes, at the base of minor drainage hollows, at the base or top of an old fill slope or steep cut slope, and developed hillsides where leach field septic systems are used. However, there are areas that are safe from landslide activity: on hard bedrock that has not moved in the past, on flat land away from rapid changes in slope angle, and at the top or along the nose of ridges, set back from the tops of slopes. In order to be prepared for landslides, pay attention to things that might occur before the hazard. These characteristics include wetness of ground that has not been wet before, new cracks or bulges in the ground, sidewalk, or street, cracks in concrete floors and foundations, leaning telephone poles, uneven fence lines, rapid increase of water level in creaks, and movement of soil away from foundations. Incase a landslide does occur, contact local fire, police or public works department, tell affected neighbors, and be sure to evacuate the area. Bibliography: "Giant Landslides Around the Hawaiian Islands". http://walrus.wr.usgs.gov/docs/projects/haland.html maintained by Molly Gowen Groome last modified June 10, 1998, accessed 12/10/98. This page updated: 16 November 1998 For suggestions and comments please send e-mail to: [emailprotected] Page URL: http://landslides.usgs.gov/html_files/nlicsun.html 11/30/1998 The URL of this page is http://landslides.usgs.gov/html_files/nlic/new1ft.shtml Contact: [emailprotected] Updated: Monday November 16 1998 "Landslides." http://germantown.k12.il.us/html/landslides.html

A foreword of a book on mass media laws and regulations The WritePass Journal

A foreword of a book on mass media laws and regulations Chapter 1 A foreword of a book on mass media laws and regulations Chapter 1INTRODUCTION:WHAT IS ELECTRONIC MEDIA?BACKGROUND OF ELECTRONIC MEDIA IN PAKISTAN AND UK:ABSTRACT:AIMS AND OBJECTIVESRESEARCH OVERVIEW:CHAPTER 2LITERATURE REVIEW:ORGANIZATIONAL THEORIES:THE CLASSICAL APPROACH:THE HUMAN RELATION APPROACH:CONTINGENCY THEORY:ROLE OF TRAINING AND DEVELOPMENTINTERNAL TRAINING:EXTERNAL TRAINING:THEORITICAL CONCEPT OF TRAINING:CHAPTER 3RESEARCH METHODOLOGY.PRIMARY RESEARCH:SECONDARY RESEARCH:QUALITATIVE RESEARCH:CHAPTER 4DATA ANALYSIS:COLLECTION AND ANALYSIS:TIME LINE FOR DISSERTATION:CHAPTER 5CONCLUSION:Related Chapter 1 INTRODUCTION: Syed Sajjad Ali Shah, Former Chief Justice of Pakistan said in a foreword of a book on Mass Media Laws and Regulations in Pakistan that: All over the world, the citizens right to acquire knowledge and information is increasingly being proclaimed and recognized as a fundamental right. The international human rights instruments as well as national constitutions and laws, acknowledge and safeguard this right† WHAT IS ELECTRONIC MEDIA? Any channel of communication which serves different functions such as a wide range of entertainment or mass appeal and communicating news and information and advertisement messages through electronic medium is called Electronic media. The duty of media is to communicate massages from advertiser or vendors and serves it as a product or services to the consumer. Types of media include print, electronic, outdoor and direct mail. Print media refers to magazine and news paper where as electronic media are usually referred as broadcast media that are radio and television including cable. BACKGROUND OF ELECTRONIC MEDIA IN PAKISTAN AND UK: In 1964 Television was first introduced in Pakistan. The only channel at that time was Pakistan Television (PTV) that lasts just for few hours everyday from evening till midnight to the viewers. The Channel introduced as a corporation of the state, where the government of Pakistan appointed its board of directors. The managing director was also appointed by the Government of Pakistan but with the approval of the boards. The Early channel includes STN, which was awarded by monopolistic contract with a private company called Network Television Market (NTM). In 1990 PTV was stroked by the financial mismanagement that causes a vast amount of debt and because of Hindi channels the rapidly reducing popularity among the viewers also reduced their advertising revenue. Pakistan Electronic Media is now regulated by Pakistan Electronic Media Regulatory Authority (PEMRA). It was established under PEMRA ordinance of 2002. The same month after establishment PEMRA issued 29 Radio licences for new private radio stations. The duty of this authority is to regulate and facilitate the private electronic media, and to improve the standards of information, education and entertainment and to expand the choice for the people of Pakistan including current affairs, news, religious knowledge, arts and culture and as well as science and technology. Where as in 1932 right before 32 years when television was first launched in Pakistan, BBC launched the first television channel in UK called â€Å"THE BBC TELEVISION SERVICE.†Ã‚   The BBC was sponsored by the public money build up from a TV licence fee collected from all UK households who had a television set. This fee was mandatory for all; failure to pay the fee was punishable by prosecution causing a fine or imprisonment. Until ITV was launched in 1955 BBC television service had a complete monopoly in UK. ABSTRACT: Training and development come under the umbrella of human resource management. This research will help analyse the current frameworks by human resource executives to improve training and development within Pakistan media industry and as well as look at the barriers facing by human resource department over the coming year and techniques for overcoming them. This research is a comparative study of training and development strategies in UK and Pakistan media Industry. With the purpose to look into the topic, I will compare and relate the techniques of UK media Industry with Pakistan media industry as how UK media industry deals with such kind of situations. AIMS AND OBJECTIVES Training and development refers to pass on or to enhance the specific knowledge and skills of an employee. Training and development is essential to advance the current and future performance of the employee by boosting the ability of an employee to perform better through learning and training. Training usually offers to the operatives on the other hand development programmes are for the employees on upper level or positions. The Primary aim of training and development is to help the organisation reach its goal by increasing value to its key resources that is the employee of the organization. By training the employee we can enable them to perform well and to empower them to make the best use of their natural abilities. The Basic aims of training and development are: It develops the ability of the employee and advances their performance. It helps to meet the organization with the future needs of human resource by help the staff to grow within the organization. And it also reduces the learning time for the employees and make sure that they become completely proficient as quickly and economically as possible. It has been seen that most of the researchers mainly focused their investigation on the role and responsibilities, role conflict and role ambiguity and some extent on the training and development programme, but this piece of research reflects the study of how training advance the level of understanding of the employee to their job and also how it helps in their career development. The main objective of the research is to look in to the developments in this important field of human resources particularly in electronic media industry in United Kingdom and Pakistan. Further to this we also look in to the organisations working without training and development department in some organisations. RESEARCH OVERVIEW: The goal of my research is to find out that how training and development can help improve the knowledge and skills of the employee within the organization especially in Pakistan electronic media by comparing it with the UK electronic industry mainly focus on the broadcasting media. The first chapter of my research will help to introduce the analysis of the study and also why it is useful to investigate further into this topic. The aim and objectives of the research study are also included in this chapter. Chapter two highlight the critical review of literature. The literature review will be divided into two major parts (1) Organizational theories (2) Training and Development. Chapter Three will cover up the research methodologies used for the research area. Chapter four will examine the data collection and analyse the types of information of the collected data. The Fifth Chapter will conclude the research and will suggest some advice and emphasize the limitations of the study. CHAPTER 2 LITERATURE REVIEW: A critical and in depth evaluation of a previous research is called Literature Review. It examines a wide range of literature concerned with the employee motivation which has major importance for organizational matters such as Training and development. The themes provided the framework based on: 1. Organisational theory which relates to employee in an organization 2. To designed the development strategies to reward and distinguish the employee input in television channels. We will look in this research how these set of organisational theories and approaches relate to understand the topic of research. ORGANIZATIONAL THEORIES: Dugan the famous Author said in 1985 that â€Å"training and development is alive and well and growing. In fact, it has grown to be a part of a much larger arena.† There are so many approaches to training and development by so many authors my research will mainly focus on the Classical Approach, The human relation approach, and the contingency theory. I will give a brief introduction of all of these theories in my research. THE CLASSICAL APPROACH: The Standard model to the organizational plan and management in the classical approach were based on the assumed basic numbers, which are written below. To be operated and structured there is at least one best approach for all the organizations. Classical approach was based on the legal managerial power and rule of law. We know financial reward is the best way to motivate employee to work and we will also examine what are other ways of motivating employee and get their maximum use. THE HUMAN RELATION APPROACH: The Third step in the development of modern management was the advancement in the attention to the human factors which has become known as the â€Å"Human Relation School of management.† It was introduced in 1930s as a response to the negative view of human nature suggested by the classical approach and against the mechanistic view of organization. Human Relation approach talks about the emotional behaviour of the people that people are more emotional rather than economical rational beings, where as organizations are cooperative social systems rather than mechanical ones; and also that organizations are composed of informal structure, and rules as well as formal procedures and practices. CONTINGENCY THEORY: This theory was first come in to view in the 1960s as a rejection of the â€Å"One best way† approach. There are many types of the contingency theory. It is a set of behavioural theory that argues that there is no one best way of organising or leading and the leadership approach to one situation is not necessarily suitable to others. The Four most important suggestions of Contingency theory are:    There is no one best way to manage the organization.   Ã‚   The plan and aim of the organization should be according to the environment.   Ã‚   Effective organizations not only plan according to the environment but also fit between its subsystems.   Ã‚   The organization should be properly designed and the management style should be suitable both to the tasks and the nature of the work group if the organization wants to satisfy its needs and requirements. ROLE OF TRAINING AND DEVELOPMENT According to Casse and Banahan (2007), â€Å"the different approaches to training and development need to be explored.† Training in an organization is mainly consisting of two parts: 1- Internal Training 2- External Training INTERNAL TRAINING: Internal training means a training session organised within the house by human resource department or giving training to a particular department by a senior staff or talented employee as a resource person. EXTERNAL TRAINING: The training which is arranged outside the organization by training institutes and consultants are called external training. Both the trainings are very essential as it helps preparing staff for greater challenges. THEORITICAL CONCEPT OF TRAINING: When the planning of a learning programme become a major concern, the theoretical concept of training becomes more significant. It helps determining the area where there is a space for further improvement and the training is required to achieve the goal. For any organization it is important to design the objectives and framework of training to achieve its corporate goal. There are countless theoretical concepts I will include few of them in my dissertation to make it clear to understand the objective of my research. I will try to briefly explain those concepts in my research proposal. Systematic training cycle is a stage based activity which begins with Training Needs Analysis (TNA) Jill Bowman John P. Wilson, (2008) Jill Bowman John P. Wilson, (2008) point out two definitions regarding (TNA)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Analysing training needs provides a focus and direction for the investment an organization has to make in its people†.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Need for training exists in organizations when particular weaknesses need to me overcome by the application of systematic training. Therefore, before commencement of actual training session, it is very important to identify the training needs first. Jill Bowman John P. Wilson, (2008) The systematic training cycle has three stages. 1- Training Design 2- Training Delivery 3- Evaluation Any training programme in an organization has to be designed first once it is designed it needs to be implemented. Implementation is overwhelmed with certain problems such as managers at the first place are more action oriented but suddenly they get busy to engage in the training efforts. Secondly availability of the trainer who also knows the philosophy and objective of the company is difficult. And also scheduling the training programme around the present work is another problem. The final stage of the training and development programme is the evaluation of the programme. Evaluation of the programme helps determine the result. These set of classic theories and approaches will make the research topic more clearly for readers and how these relate to each other in media industry. CHAPTER 3 RESEARCH METHODOLOGY. The core task for any researcher to complete its research is to analyze the problem and to select that which research methodology to follow. It is a challenging endeavour and causes difficulties if the most suitable methodology is not selected. TYPES OF RESEARCH: 1- Primary Research 2- Secondary Research 3- Qualitative Research 4- Quantitative Research PRIMARY RESEARCH: In Primary research a researcher collects the data which doesn’t really exist. It can be done through surveys, questionnaire, interviews and observations. SECONDARY RESEARCH: Secondary research is to examining the existing data, it may be the mixture of information acquire by different authors and scholars and a summary or collation. QUALITATIVE RESEARCH: Qualitative research tries to find out the â€Å"WHY† not â€Å"HOW†. It is about investigating the issues, answering the questions and understanding phenomena. The main methods uses in this research are observation, interviews and documentary analysis. It seeks to explore people’s attitudes, behaviours, value system, and lifestyles. It also focuses groups, in depth interviews like many other approaches but qualitative research also involves the analysis of any unstructured material including customer’s feedback forms, reports or media clips. QUANTITATIVE RESEARCH: Quantitative research technique enumerates the data by applying different mathematical and statistical methods. Quantitative research includes surveys and customers questionnaires. It is about knowing the opinion of the people in a way so you can produce an appropriate fact and statistic to guide you in making decision for future. You can only get the reliable statistical result by surveying people in a fairly large numbers and also ensure they are representative sample of your target market. CHAPTER 4 DATA ANALYSIS: At first the data may appear to be a mass of confusing, unrelated, accounts.   But by Studying and coding (often I code the same materials several times just after Collecting them), the researcher begins to create order (Charmaz, 1983: 114) In Data Analysis researcher gathers a raw data and organize it so that useful information can be extracted from it. Raw data can be in variety of types including measurements, surveys, and observations. In data analysis process, the raw data organised in a way which will be useful. For Example, The result of surveys may b tallied so that we can see that how many people answer to the surveys and how they response to the questions. Data Analysis is an important step of the research process. The aim of data analysis is to define the qualitative and quantitative data that provides learner to develop knowledge and skills in data analysis. It also supports the development of critical appraisal skills by considering the critical review. COLLECTION AND ANALYSIS: In this stage I will try to analyze the primary data which I will collect from different television channels. I will try to collect data from BBC and Pakistan television channels including GEO TV Network, Express News and AAJ TV. I will also do the surveys and make the questionnaire for the employee working in electronic media industry and also a separate interview questions for HR experts associated with the industry. I will also analyze the data and the information collected through surveys by focusing on the objective of my research and will try to analyse them in a very systematic way, it is very important as it will help me to draw a valid conclusion and clarify the aim and objectives of my research. TIME LINE FOR DISSERTATION: A dissertation is an extensive piece of academic writing. The timeline make sure that every step is completed at a given time. For successful achievement of a dissertation there has to be a time line. Month 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Month 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Month 3 TASKS Preliminary Research Define research questions/objectives Work on methodology and finish rough drafts of methodology Library Work Preparing Questionnaires, and survey questions Refine Dissertation Methodology Write literature review Write Introduction Research paper writing References and Bibliography Polish format of research proposal CHAPTER 5 CONCLUSION: This research adds value in quite a lot of ways; firstly it contributes a better understanding on some vital attributes of Training and Development specifically in Pakistan and UK electronic media Industry. Secondly it provides insight the attitude and behaviour of an employee in the organization and why they need training. The aim of this study is to investigate the role of training in the efficiency of an employee, in how the training gives confidence to perform there desire task in their routine work.

Business Proposal Coursework Example | Topics and Well Written Essays - 1000 words

Business Proposal - Coursework Example For this reason, there is always the need for a business to derive strategies by which it can rely on to adapt to the external environment. The factors in the external business environment play a big role in determining the operations of the internal functions. This is because; the business is expected to keep continually realigning its internal operations in order to remain relevant and effective. The external business environment is very dynamic; every day, new economic conditions always arise, legislations, competition strategies among other factors. This paper discusses the economic factors that affect the business in various ways; it focus on mobile phones, as the product that is traded most in many places for economic and social reasons. In addition, it examines the pricing approaches that are used in an imperfect market structure and the factors guiding the pricing in relation to demand patterns The economic factors in the business external business are hard to predict, for instance, the global recession has affected many businesses, making them look for various cost-saving and waste reduction approaches. While some businesses focus on ways to reduce their expenses and increase their, efficiencies, there are those that resolve to outsource functions in order to cut down on their costs. Businesses that effectively manage their external environment effectively end up becoming market leaders, with increased rates of turnover and profitability. There are different types of market structures that exist in an economy, these structures are determined by the types of products being sold, the number of buyers and sellers and their knowledge of the market among other factors. Monopolistic market structures are those characterized by a high competition between many large firms and individuals (Maurya 2008). This market structure is almost similar to a perfect competition only that here; there