Wednesday, December 25, 2019

Structure Configuration And Complexity - 907 Words

Structure: Configuration and Complexity Configuration Configuration (Burton, et al, 2011) of a firm is also commonly referred to as structure or architecture. It is frequently expressed and displayed in the form of an organizational chart. When a firm contemplates the structure, it usually isn’t from scratch, but a realignment or reorganization. When these things are considered, there are two major issues that must be considered in order to effectively form or reform the structure of the organization. how to partition a big task of the whole environment into smaller basic tasks of the subunits, and how to coordinate these smaller subunit tasks efficiently to achieve organizational goals. Configuration is determined by evaluating: Product/Service/Customer Orientation – Low or High Functional Specialization – Low or High The standards are: Simple – low functional specialization, low product/service/customer orientation Functional – high functional specialization, low product/service/customer orientation Divisional – low functional specialization, high product/service/customer orientation Matrix – high functional specialization, high product/service/customer orientation; this structure requires high information processing capacity to achieve efficiency and effectiveness In the case of PricewaterhouseCoopers Public Sector Practice (PwC PSP), we have a matrix configuration, which has features of both a functional hierarchy and a division hierarchy. In this type ofShow MoreRelatedComplexity Is Defined By The American Heritage Dictionary1438 Words   |  6 PagesComplexity is defined by The American Heritage Dictionary as the state or condition of being intricate or complex. Something that is complex is further defined as a configuration consisting of interconnected or interwoven parts that are complicated. Complicated is then defined as that which is difficult to understand or analyze. And finally by definition, to understand means to know through experience and comprehend the nature, significance or intended meaning within a causal framework. It isRead MoreAddressing Scenario752 Words   |  4 Pagesclass had a different maximum number of nodes. To overcome these issues and to improve flexibility for public ISPs to allocate many small networks to their customers, Classless Inter-Domain Routing evolved. CIDR creates a hierarchical addressing structure by breaking the network address into CIDR blocks, which are identified by the leading bit string, similar to the classful addressing just described. To understand the importance of DNS and how it functions within a Window Server 2008 networkingRead MoreChange Detection Essay848 Words   |  4 Pagescalculated and the amount and rate of change for each land cover classes analyzed. However, this cannot tell us further information about the process, pattern and structure or configuration and composition of urban sprawl. Therefore, the use of additional methods like spatial metrics is necessary to measure urban sprawl patterns and structures. 3.2.5 Reclassification This is a processes appropriate for spatial metric system to measure urban sprawl in FRAGSTATS. It is necessary to reclassify the classRead MoreDrupal Coding Standards Essay738 Words   |  3 Pagesseparate and devoted issues as well as patches. Implementing Blocks in Drupal 6 and 7 Drupal 6: Blocks implement using hook_block passing $op parameter and can have four possible values. save: Saves the configuration options. list: A list of all blocks are defined by the module. configure: Configuration form for a block. view: Process the block when enabled in a region in order to view its contents. ?php //Drupal 6 /** * Implementation of hook_block(). */ function newblock_block($op = list, $deltaRead MoreThe Need For Security As A Integrated Unified Communications ( Uc )1375 Words   |  6 PagesCommonality and Uniform Structure With the continued rise of the Internet of Things (IoT), so does the continued rise of urgency on part of most product manufacturers and service providers to produce a device that can not only communicate information regarding its current condition, but also communicate the condition of what is around the device. The fast pace of IoT development has produced a perplexing variety of device configurations, each with their own attributes, data structures, and particularitiesRead MoreWhat Is The Diffusion Synchronization Protocol957 Words   |  4 Pages†¢ Mini Sync It’s an extension of Tiny-Sync it finds the optimal solution with increas- ing complexity. The idea is to prevent the algorithm being used by some data points has come to give strict limits and only discards a data point if it is certain that this point will be useless.it has larger computational and storage costs, but increased precision. F. Time-Diffusion Synchronization Protocol This protocol proposed by Weilian Su and Ian F. Akyildiz [11] in 2005. In TDP, nodes agree on network-wideRead MoreEssay On Numerical Modeling Of Urban Flow923 Words   |  4 Pagesand air quality in urban environments. However, the complexity of real-world processes limits current numerical models to certain simplifications and assumptions. These assumptions, and their validity for the accurate representation of urban microclimate, depend on the \textit{parameters} and \textit{scale of interest}. In the \textit{microscale}, one of the common simplifications in modeling is regarding the urban morphology: idealized configuration of 2D or 3D street canyons are often used to representRead MoreQualities Of A Great Team And Look At Two Management Approaches1554 Words   |  7 PagesToday’s world is a complex web of connections and interdependencies. This complexity has also found its way on projects and management has had to respond to these new challenges by developing new appro aches to project management and team leadership. In this guide, we’ll look at what complex projects are about and why they are becoming increasingly common in today’s world. We’ll explore one of the best ways to manage a complex project by focusing on the team. We’ll discuss the qualities of a greatRead MoreThe Distributed Energy System ( Des )774 Words   |  4 Pagesdesign and management of DES, that could maximize the economic and efficient saving benefits, is still a complex and challenge task. In order to meet end-users’ energy demands, the DES design requires a reasonable determination of system structure and configuration by selecting appropriate equipment including their capacities and number. On the other hand, the optimal management of DES is demanded, and therefore, the operating strategies including operation status and load allocation of equipment needRead MoreTen Schools of Thoughts of Strategic Management1641 Words   |  7 Pagesclear plans or visions. Hence strategies must emerge in small steps, as an organization adapts, or learns . Basis: Education, learning theory. In short: Learn! If at first you dont succeed, try again. Contributions: Offers a solution to deal with complexity and unpredictability in strategy formation. More people can learn than just the leader. No need for omnipotent leader. Can be combined with the emergent view. Strong in complex conditions with continuous change. Strong in professional organizations

Tuesday, December 17, 2019

South Afric A Long And Bloody History - 1490 Words

Where the warm waters of the Indian Ocean meet the subtropical shoreline of South Africa’s eastern coast lies the Dhlinza Forest. Under the cool shade of the arching canopy, the stillness and stifling silence imparts a feeling of serenity: even its name alludes to this, meaning place of grave meditation in the Zulu language. Despite this apparent lifelessness, it is considered one of the greatest examples of unique biodiversity in all of southern Africa. Within the towering trees, under crackling leaf-beds and between the broken boulders live hundreds of species of animal, including rare and endangered birds, insects and reptiles. On the very edge of the Dhlinza forest lies the semi-rural town of Eshowe, named for the sound of the wind†¦show more content†¦He stretches; pushing the night-time stiffness from his muscles, and takes a moment of reflection to look around the bedroom he shares with his mother. The faded pastel wallpaper is peeling, revealing the gritty whi tewash that lies behind it. The single pane of glass in the window is covered in a network of hairline-cracks, like the web of some inverse spider. Absentmindedly, he aims a half-hearted kick at his prized football while he tries to recall his routine, but stops his foot just short of the ball’s bruised surface. Sibusiso’s insides feel like he has swallowed a lead weight, but he grits his teeth and gets his morning started. He bends down and snatches his crumpled white shirt and his dirty-grey trousers with the worn-out knees. He pulls them on and brushes the most visible grime off his front. There is a slightly misshapen ochre jug sitting by the door, filled with water the colour of river-mud. His mother must have drawn it from the well before heading out to her first job. He washes his face with the brackish water, not certain if all he is doing is spreading the dirt around more evenly. Eventually satisfied, he makes his way into the other room of the house, in searc h of breakfast. A hopeful investigation of the cupboards reveals nothing but stale air. Sibusiso shrugs. It’s just going to be one of those days. He loads his dog-eared textbooks into his ratty schoolbag. Eying the splitting seams, he makes a mental note to reinforce them somehow.

Monday, December 9, 2019

Threat and Safe Guard of an Accountants Interest-Free-Samples

Question: Discuss about the Threat and Safe Guard of an Accountants Interest. Answer: Introduction IESBA's (IFAC's) Code of Ethics for Professional Accountants gives an applied structure that requires an expert bookkeeper to distinguish, assess, and deliver dangers to consistence with the essential standards. The theoretical structure approach should help proficient bookkeepers to agree to the moral necessities of the IESBA Code, and to serve the general population intrigue (Ferrell and Fraedrich, 2015). Direction is given in a few zones: the recognizable proof of dangers; the assessment of the noteworthiness of those dangers; and the utilization of shields that may serve to decrease dangers to a worthy level. What's more there are conditions in which shields can't lessen a danger to a satisfactory level, and direction is given on this too. Every one of these focuses is examined beneath (Turley ,2015). Discussion The International Ethics Standards Board for Accountants Consultative Advisory Group (CAG) is involved agents of controllers and business and universal associations who are occupied with the advancement of brilliant worldwide moral gauges. Through dynamic conference, the International Ethics Standards Board for Accountants gets important open intrigue contribution on its plan, venture timetable, needs, and specialized issues. The IESBA Code of Ethics expects bookkeepers to stick to five basic standards: IntegrityAn expert bookkeeper ought to be direct and fair in performing proficient administrations. Objectivity of the paper is that an expert bookkeeper ought not to permit predisposition, irreconcilable situation or undue impact of others to supersede proficient or business judgments. Professional Competence and Due Care is that an expert bookkeeper has a proceeding with obligation to keep up proficient information and aptitude at the level required to guarantee that a customer or manager gets skilled expert administration in light of current advancements (West, 2018). An expert bookkeeper should act tenaciously and as per pertinent specialized and expert principles while giving proficient administrations. Confidentiality is maintained by an expert bookkeeper should regard the classification of data procured because of expert and business connections and ought not unveil any such data to outsiders witho ut legitimate and particular specialist unless there is a lawful or expert right or obligation to uncover. Classified data gained because of expert and business connections ought not be utilized for the individual preferred standpoint of the expert bookkeeper or outsiders. Professional Behavior is that an expert bookkeeper ought to conform to applicable laws and directions and ought to keep away from any activity that ruins the calling. A firm is financially dependent on a particular client Type of threat: The conceptual framework for IESBA dictates that the financial self-interest of the firm is being threatened to the independence of the existence of the particular firm. Evaluation of the potential consequences: At the point when the firm is found dependent it draws its expenses from an agreement and talks to an expansive extent of aggregate firm charges. The reliance on a customer and the tension about losing the work makes an inherent threat to dependence if the fees from that attest engagement is large portion of total firm fees. Similar situation arises when fees from a single client contributes to large proportion of the revenue from a particular partners business book (Ferrell and Fraedrich, 2015). There might be other cases also where the excessive fees are being charged inappropriately in response to the report which the client might want to compensate the biased auditor. The Various safeguards: Normally the fees that is collected from the audit client, if higher than the proportion of fees from the other clients constituting the larger portion then the safeguards which are recommended are Firstly The firm need to reduce the portion of dependence of that particular client. Secondly the firm should also give proper attention on the quality control reviewing the engagement with the client internally as well as externally. At the last it should consult a third party and take certain key audit judgments from them. The firm, its partners or staffs have a financial interest on the audit client Type of threat: The type of threat that the above situation creates is the undue influence of partners and staffs which is a threat to the firms existence. Hereby a threat to the code of conduct of the financial institution is substantially formed (Warren and Jones, 2018). Evaluation of the potential consequences: The consequences of this can be a threat to the financial existence of the firm as financial interest in the audit client can lead to misinterpretation fraud as well as misconduct of the code of ethics that is followed by the IESBA guidelines. This in appropriation can cause the dependence of the firm on its staff and other partners in case of any misconduct. The section includes audit engagements as well as review engagements of the clients books of accounts and financial statements, which will at times be manipulated by the client with the help of the partners and other staffs who have influence on the client. Recommendation of the various safeguards: To avoid the above circumstances, certain steps are recommended which will reduce or at times abolish such undue influences of the staffs or partners on the client. The internal and external quality control should be reviewed so that the management of the firm is proper. Key judgment should be attend from a third party on the check of the relationship between the client and the members of the audit farm The firm authority focusing on the significance of moral conduct and desire that individuals from bear witness to engagement groups act in people in general interest. There are family ties with the client and the firm Type of threat: The type of threat that is created for the firm is the threat of misinterpretation by the associated close relatives. The threat may or may not happen but there are always chances of such misinterpretation due to close relationship (Botzem, and Quack, 2015). Evaluation of the potential consequences: The consequences of such family ties or close relationships can be drastic at times. With relationship knots the company carries with itself a threat of biasness or undue influence of such family members on the ethical code of conduct of the accounting firm. This may lead to misinterpretation of the book of accounts which if recognized can prove to be a contempt towards the ethical code of conduct that is followed by the accounting firm while dealing with the regular work of the business enterprise. Recommendation of the various safeguards: Safeguards that can be recommended to avoid the undue influence of the clients family members or family members of the partners and the staffs of the firm, certain recommendation can be made. The firms have to take proper attention and control over the external quality reviewing the engagement of its staffs with the clients (Schipper, 2003) . Nonmember or non-staff individuals should be avoided to influence the code of conduct of the firm. Training should be provided with timely communication to all the staffs and policies should be made clear to them. The firm has been external auditors of the clients for many years Type of threat: The threat that is imposed in the above text is the familiarity threat, due to the closeness in relationship between the client and the firms a sense of sympathy grow while accepting work. This threat is found to be a threat towards the firms stability. Evaluation of the potential consequences: The audit firm when engaged in close relationship with the client, it can hinder the self-interest of the firm as familiarity threat is created in which the members of the firm may not be that sufficient to stay professional without showing any sympathy to the client. The similarity of the clients gets considered and there is a influence of those clients on the preparation of the financial statement which can possess a threat towards the existence of ethical code of conduct of the firm (Benston, Bromwich and Wagenhofer, 2006). Recommendation of the various safeguards: Few recommendation can be made to avoid the familiarity threats, some of them are The firm should have approaches and methods to actualize and screen quality control of engagements. The firm should have strategies and methodology that will empower the distinguishing proof of interest or connection between the firm or individuals from engagement group and customers. The firm should have techniques to screen and if vital, deal with the dependence on income from a solitary customer. Providing non audit service to audit clients Type of threat: The threat which is created by the above situation is both self-review threat and self-interest threat. Evaluation of the potential consequences: The audit firm which is giving or providing non audit administrations to review customers may create a self-survey or self-review threat. The risk that the situation brings in light if the fact that the service provided may influence exchanges recorded in the money related books of accounts on which the auditor should then express a conclusion (Barth, Beaver and Landsman, 2016) . In the same way the evaluator should express the self-intrigue danger created by the salary which the audit firm receives from the providence of non-audit work to the client (Holthausen, 2013). Accessing the hugeness of the dangers made could incorporate however they are not constrained to the thinking materiality of any adjusts, exchanges or revelations effected by the administration gave. The level of expense that is changed for giving such services can influence the ethical code of conduct of the firm. Recommendation of the various safeguards: Few recommendation to improve the presence of undue influence of clients by providing them the services other than the main services that the firms provide can be kept in check by making certain changes, some of them are: The firm should utilize diverse accomplishment and engagement groups with isolated revealing lines for the arrangement of the non-confirmation administrations to an affirmation customer. Certain approaches in systems should be implemented to disallow people who are individuals from an engagement group from improperly impacting the result of engagement. A disciplinary instrument should be set up to advance consistence with strategy and methodology. Conclusion Request containing requirements on ethics are a normal component of THE ETHICAL CODE OF CONDUCT OF ACCOUNTANTS and candidates should take after the particular substance and exam framework demonstrates gave in this article enhance their cognizance of this zone of the syllabus. In particular, answers should mimic the hypothetical structure approach to manage ethics by recognizing and illuminating the sorts of peril appear in a circumstance, evaluating the level of tremendousness of the hazard, and perceiving fitting insurances. In circumstances where risks can't be eased by the use of shields and an engagement be declined or pulled once again from, the technique for thinking for this should be doubtlessly elucidated. References Barth, M.E., Beaver, W.H. and Landsman, W.R., 2016. The relevance of the value relevance literature for financial accounting standard setting: another view.Journal of accounting and economics,31(1-3), pp.77-104. Benston, G.J., Bromwich, M. and Wagenhofer, A., 2006. Principles?versus rules?based accounting standards: the FASB's standard setting strategy.Abacus,42(2), pp.165-188. Botzem, S. and Quack, S., 2015. Contested rules and shifting boundaries: International standard-setting in accounting. Ferrell, O.C. and Fraedrich, J., 2015.Business ethics: Ethical decision making cases. Nelson Education. Holthausen, R.W., 2013. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting.Journal of Accounting and Economics,36(1), pp.271-283. Schipper, K., 2003. Principles-based accounting standards.Accounting horizons,17(1), pp.61-72. Turley, S., 2015. Developments in the framework of auditing regulation in the United Kingdom. InAuditing, Trust and Governance(pp. 223-240). Routledge. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Watts, R.L. and Zimmerman, J.L., 1978. Towards a positive theory of the determination of accounting standards.Accounting review, pp.112-134. West, A., 2018. After virtue and accounting ethics.Journal of Business Ethics,148(1), pp.21-36.

Sunday, December 1, 2019

Zen Buddhism Essays - Yogacara, Buddhism, Mahayana, Nondualism, Zen

Zen Buddhism Buddhism's trek through history, politics, and America Zen, or Zenno (as it is known by the Japanese word from which it derives), is the most common form of Buddhism practiced in the world today. All types of people from intellectuals to celebrities refer to themselves as Buddhist, but despite its popularity today in America, it has had a long history throughout the world. "Here none think of wealth or fame, All talk of right and wrong is quelled. In Autumn I rake the leaf-banked stream, In spring attend the nightingale. Who dares approach the lion's Mountain cave? Cold, robust, A Zen-person through and through, I let the spring breeze enter at the gate." -Daigu (1584-1669, Rinzai) (DailyZen) Zen Buddhism's history begins where Buddhism's history began. It originated on the continent of Asia around 500 B.C.. The founder of Buddhism; Gotama Siddhattha, a former price in what is now known as India, is known as "The Buddha," which roughly translates to " one who is awake" (Merit 102). "At the age of twenty-nine, deeply troubled by the suffering he saw around him, he renounced his privileged life to seek understanding. After six years of struggling as an ascetic he finally achieved enlightenment at age thirty-five" (DailyZen). In 475 A.D. a Buddhist teacher, Bodhidharma, traveled to China and introduced the teachings of Buddha there. In China Buddhism mixed with Taoism, and the result was the Ch'an School of Buddhism, and from there Ch'an spread to Japan where it is called Zen Buddhism (DailyZen). The Buddhist Religion has always been passed down from teacher to student, and through the use of books and sacred works such as the Malind-panha, Pali Tipitaka, and the Pitaka series (Merit 102). These books and teachers taught students of the religion the philosophies of the practice. They taught of Satori, or enlightenment, which is the main goal of the Zen Buddhist, which is to achieve peace of mind despite external turmoil ( Archer ninety-six). One way to reach enlightenment is through meditation. Zaren is sitting in meditative absorption as the shortest yet most steep way to reaching enlightenment (Zen 233). The Buddhists stressed the fact that existence is painful. They believed that suffering was a result of false human attachments to things that were impertinent, "including the attachment to the false notion of self or 'I'(DailyZen)." They said that, " the conditions that make an individual are precisely those that also give rise to suffering. Individuality involves limitation; limitation ends in suffering (Buddhism eighty-six)." They taught that ridding themselves of these attachments they could end suffering (DailyZen). " This pure Mind, the source of everything, Shines forever and on all with the brilliance Of its own perception... If you students of the Way desire knowledge of this great mystery, Only avoid attachment to any single thing beyond Mind.-Huang Po (DailyZen)." As well with the philosophical side of the teachings were the basics of Guidance and ethics. "Buddhist philosophy is both a system of thought and a set of ethical norms (Buddhism eighty-six)." It offers practical guidance in everyday social affairs. Socially, the Buddhists have often been thrown into the political arena. Due to the nature of politics, where originally, "in Vietnam, the Buddhist Community was not politically activated until it was mistreated (Brittanica ninety-two), "the Buddhists have been divided into two groups. There is the moderate group that was led by Thich Tri Quang, that claimed political neutrality, but any of their movements for peace were seen as a weakness in the face of communism by the government of Saigon. And there are the militant Buddhists, who support upheavals. One such incident of upheaval was in 1963 when " the government (of Vietnam) forbade the flying of the Buddhist flag during the May eighth celebration of Buddha's birthday (Britanica ninety-two). "A riot erupted by Buddhists against their cruel treatment, but it was it was put down by heavily armed guards. Not only did the government serve as a political persuader for the Buddhists, but the Roman Catholic Church was excessively partisan against the Buddhists, and the Ngo Dinn Diem family had an anti-Buddhist policy. The militant Buddhists also organized a coup against the Diem regime on November first, 1962, but it too was put down. The Buddhists also protest in more passive ways, "since 1963 there have been over thirty self- immolations of monks in South Vietnam protesting the ruin of their country (Britanica ninety-two)." China Town in San Francisco, California, is where much of Buddhism started in the U.S.. By the mid 1850s many temples began to appear, "within