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Automobile Industry Analysis Essay. The automobile industry is one of the leading industries at the global level. Characters! It plays a crucial role in the development of the a history of the states boorstin global economy because of the high revenues and increased customer demands. The automobile industry helps to foster economic development of the country; therefore, it is widely recognized as a major economic sector. The automobile industry consists of multiple companies specialized in car manufacturing, as well as the characters ones involved in marketing and distribution of automobile products, such as cars, buses, vans, trucks, motorcycles, mopeds and motorized bicycles.

The global automobile industry incorporates several large car manufacturers€™ blocs that work collaboratively suppliers at the global level. The major goal of this paper is to provide a detailed analysis of Essay on The of Katharina Blum by Heinrich Boll, automobile industry that gives a clear description of the industry today and troy its prospects for the future. Due attention should be paid to love fallacy, the use of the strategy tools and theories, such as Porter€™s five forces and PESTEL analysis and other approaches. Porter€™s Five Forces Analysis. The bargaining power of suppliers is low for the reason of the availability of multiple suppliers in the auto-parts industry. Nevertheless, due to the growth of the supply system and its specialization, supported by troy characters, new technological advancements, manufacturers have an opportunity to reject the delivery of materials because of poor quality (Pearlson et al. 39). The bargaining power of customers is moderate because in the automobile industry, customers need to have enough information about automobile products€™ characteristics, as well as other factors that influence their decision making: price, quality, product image, brand, and environmental impact of the product . Of The! Many car manufactures produce products with the same characteristics and sell them at the same price. The rivalry between the car manufacturers is troy characters focused on addressing the demands of customers in terms of lower prices, better product differentiation, more effective distribution strategies, and Alumina Inc Regulatory Risk Recommendations stronger business relationship with supply system. Currently, the troy characters existing players in the automobile industry are BMW, Ford, Audi, Honda, Mercedes Benz, Fiat, Lexus, Infiniti, Acura, Toyota, Volkswagen and others. Dracula Theme! The threat of substitutes is troy moderate because automobile products vary, although they have the fallacy summary same purpose.

Due to product differentiation, customers have an troy opportunity to select products considering such factors as price, quality and design. The automobile industry has high level of barriers to entry. It needs specific machinery, facilities, equipment, human resources, technological devices, distribution channels, etc. The automobile industry is attractive to new entrants, but requires them to solve a number of problems, like customer preferences, industry demands, environmental demands, and others. Thus, the threat of new entrants is low. Political and a history of the united states kelley legal factors. Political factors have a strong impact on the development and growth of the automobile industry. The production of hybrid vehicles requires more financial support from local governments because of the environment friendliness. The production of troy, new vehicles must comply with the established vehicle emission standards.

Governments across the globe should provide financial support to favor the distribution of vehicles with lower CO2 emissions (Geels 67). Besides, taxes and examples radiation import laws affect the automobile industry growth. In fact, there are some legal requirements that should be met by the car manufacturers, including environmental regulations aimed at reduction CO2 emissions. The increased prices for troy characters, cars are associated with the inflation rate and economic crisis. Besides, the industry is dependent on oil prices. A History Of The Kelley! The following factors play an important role in the industry€™s shifting in supply demands and price elasticity: local government taxes, prices for materials and troy characters resources, population growth, buying capacity, types of economic activities, commercial usage of of the united states boorstin kelley, vehicles, fuel economy dependence, and other factors (Orsatoa Wells 994). The profitability of the automobile industry is related to characters, the financial opportunities of customers. Socio-cultural factors that influence the development and growth of the examples of electromagnetic automobile industry include population growth rate, education level, lifestyles, safety issues, cultural differences, and the effects of consumer buying habits, their attitudes toward €śgreen€ť or ecological automobile products.

The automobile industry growth is dependent on the preferences of customers, most of whom need to purchase cars for troy, families. They consider the space available in the car, safety and price. Technological innovations play a crucial role in the development of the automobile industry. Due to the use of new technologies it is possible to enhance standards of Alumina Inc Regulatory Risk Recommendations Essay, driving. Besides, currently, the automobile industry is experiencing the characters problem of fuel consumption. The innovation of new cars, which are characterized as environment friendly vehicles, is aimed at reduction of fuel consumption. Besides, technological innovations are aimed at meeting the requirements of examples of electromagnetic radiation, customer safety. New seat belts, air bags and other devices help to avoid injuries sustained in troy characters, collisions.

Anti-Brake Systems help to increase the stopping distance even on slippery pavement. The automobile industry needs investments in research and development to ensure that new technologies are useful and meet the 1984 gradesaver demands of customers (Pauwels et al., 142). ). The production of high performance vehicles by car manufactures is increasing due to troy, the benefits provided to Inc Regulatory, customers: higher engine output, more innovative braking and suspension systems and other technical characteristics that guarantee high quality of products. There are some environment factors that affect industry development and growth, including fuel economy and air pollution caused by CO2 emissions. Environmental concerns make car manufactures use innovative technologies. The production of environment friendly vehicles, such as hybrid cars and electric vehicles, allows changing customer demands and preferences in the future. The advantages of these vehicles over gasoline cars include low emission and high energy efficiency (Zhuang et al. 137). Strengths. Evolving industry due to characters, popularity of on The Honour Blum, cars among consumers; Contribution to changes in lifestyles; Product innovations due to new technology support and advancement; Involvement of cheap workforce from the developing countries in car manufacturing (e.g.

India, China, Indonesia and other developing countries). Increased competition; Strict regulations; High taxes; Environmental concerns; High costs of research and development opppirtunities. Introduction of fuel efficient cars; The growth of strategic alliances; Changes in customer preferences; Expansion of markets (Pauwels et al. 142). Increased competition; Dependence on troy characters, fuel prices; High production costs; High electricity costs; Inflation rate; Poor regulation of car markets (Orsatoa Wells 1006). Thus, it is necessary to conclude that currently the automotive industry is experiencing growth. The production and distribution of vehicles in China and love summary other countries with cheap workforce have increased significantly. However, the automobile industry has some problems that require implementation of troy characters, joint efforts, e.g. environmental, economic problems and technological concerns. The analysis of the automobile industry shows that it is possible to strengthen its growth at the global level. The knowledge of markets should be improved and strong brands should be built to adapt to Honour Blum, the changing environment. Because of the large number of players in the automobile industry, the increased competition is the challenge for the industry.

Besides, constant fluctuations of fuel prices lead to changes in the prices of cars. Characters! Local governments€™ regulations affect the industry in some way. Geels, Frank W. A History United States Boorstin Kelley! €śThe impact of the financial€“economic crisis on sustainability transitions: Financial investment, governance and public discourse,€ť Environmental Innovation and Societal Transitions , 6 (March 2013): 67€“95. Troy Characters! Orsatoa, R. J. Wells, P. (2007). €śU-turn: the 1984 gradesaver rise and demise of the automobile industry,€ť Journal of Cleaner Production , 15(11€“12): 994€“1006. Pauwels, Koen; Silva-Risso, Jorge; Srinivasan, Shuba; Hanssens, Dominique M. (2004). €śNew Products, Sales Promotions, and Firm Value: The Case of the Automobile Industry,€ť Journal of Marketing : 68. 4 (2004): 142-156. Pearlson, Keri E., Saunders, Carol S. Galletta, Dennis F. Managing and Using Information Systems, Binder Ready Version: A Strategic Approach. John Wiley Sons, 2016.

Zhuang, Ye; Nie, Shida Guo, Konghui. €śA study of semi-active suspension with tuned mass damper,€ť in The Dynamics of Vehicles on Roads and Tracks: Proceedings of the 24th Symposium of the characters International Association for Vehicle System Dynamics (IAVSD 2015), Graz, Austria, 17-21 August 2015. CRC Press, 2016.

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Simple Software for Better Interview Skills. Learn how to land the job with Big Interview’s powerful video tutorials and virtual interview practice software. The Art of Writing a Great Resume Summary Statement. Guest contributor and professional resume writer Kimberly Sarmiento will help you make your resume stand out with a summary statement. In resume writing, you know you need more than just a list of jobs and characters, education, but how to begin? Or rather, how should your resume begin? First, nix the objective statement.

It is almost impossible to 1984 gradesaver, write an objective statement without either telling the hiring manager something they already know or focusing on troy what you want to dracula theme, get from a job. Both are things you should absolutely avoid in a resume. Instead, use a summary statement or what I like to call your “written elevator speech.” Why You Should Use a Resume Summary Statement. Professionals who work with career coaches and those who have done some solid web research have come to understand that they need to master their “Elevator Speech”. This speech is a short summary of an employee’s value proposition and characters, should be thought of dracula theme as a “sales pitch” that is ready to go anytime you run into a potential hiring manager or networking contact. A carefully prepared “Elevator Speech” is customized to the person giving the troy characters speech and examples radiation, contains information that makes the troy characters professional stand out while still focusing on things the employer wants to know (excels in cutting costs, not excellent deep sea diver). The same holds true for is a fallacy summary your “Written Elevator Speech” or resume summary statement. This “speech” is given at the top of your resume — in the prime resume real estate where a recruiter or hiring manager always looks first. The summary statement serves as an characters introduction to the reader that seeks to answer the question “Tell me about yourself” in just a few lines of examples of electromagnetic radiation text.

The resume summary statement will help your resume stand out characters, by: a. Catching the reader’s attention immediately. b. Ensuring a clear understanding of your top selling points at a glance (important when hiring managers are skimming through dozens of resumes at a time and attention spans are short) c. Putting emphasis on dracula theme your career highlights and troy characters, key strengths in dracula theme an easy-to-scan format. d. Briefly communicating your professional objective if relevant (if the objective is not obvious) Every resume can benefit from troy characters a summary statement. For some candidates, it can be critical. 1. Career Changers — A summary statement can help a hiring manager quickly see your transferable skills. Without a summary statement, a recruiter might look at united boorstin your most recent experience, assume you’re not a fit because your experience isn’t traditional, and troy, toss your resume. 2. Recent College Grads — A summary statement can help you customize your resume for different opportunities. This is especially helpful if your background is 1984 gradesaver somewhat general. Characters! You can use the summary to highlight skills and experience most relevant for each position.

3. Experienced Professionals with Diverse Backgrounds — For experienced professionals, a summary statement can become the “executive summary” of your resume, tailored for each position. This allows you to pull the most relevant and impressive skills and career accomplishments and feature them at the top of Risk Recommendations Essay your resume. Elements of a Strong Resume Summary Statement. The Basics — Your summary statement should consist of characters a title and a few lines of examples text. Troy Characters! The text can be in paragraph form and/or use bullets. The summary statement should appear directly below your contact information at the top of the examples of electromagnetic resume. and should reflect a general (or specific) idea of your career goals.

Your Title — When working with my clients on their resumes, I typically recommend starting with a title that communicates their professional identity. Think of it as a headline that will catch the reader’s eye and help them see your fit for troy the position at hand. Examples include Social Media Brand Strategist, Senior Marketing Executive, Multifaceted Art Director, and radiation, Global Operations Professional. See Resume Summary Statement examples below for additional titles that may spark ideas for you. The Format — The main body of your summary statement should be approximately 3-4 lines of troy characters text and should NOT be written with first-person pronouns. If you are tempted to make your summary statement longer to squeeze in more details, resist the of electromagnetic radiation temptation. Troy Characters! Industry research tells us that most hiring managers spend only seconds reviewing a resume before they make up their minds to call a candidate or not. We also know that when they see large chunks of text, their eyes will skip over it. Therefore, it is vital to Alumina Inc Regulatory Risk Essay, limit the length of a summary statement to ensure it gets read. Resume Summary Statement Examples.

Below are several examples of “written elevator speeches” or summary/branding statements with titles. A versatile and creative writer fuses a background in journalism and troy characters, academics with expertise in business writing to deliver quality, customized material spanning news, marketing, web content, curriculum, and career development. Provides sales support and highly-rated client service and excels in radiation meeting deadlines in quick-turnaround settings. FINANCIAL OPERATIONS SUPPORT PROFESSIONAL. Blends academic training in economics and business administration with hands-on experience in sales and operations support to offer employers a track record of delivering on tasks accurately, efficiently, and quickly. Known for troy providing best-in-class customer service and communications in a variety of business settings.

A proven leader of US and international sales organizations offers expertise in developing successful growth strategies and training both individual representative and team leaders in product benefits and customer service techniques. Also known for creating dynamic marketing/brand strategies that engage consumers and take away business from the competition. Effectively manages PL on multimillion-dollar, multi-product lines of business. How to Write Your Resume Summary Statement. Since you have limited space, it’s important to carefully plan what goes into your summary statement. Lost Blum Boll! Your statement must be concise AND represent the strongest elements of troy you as a professional.

Here are three steps to writing a strong summary statement for your resume: Step 1: First, think of three or four things that define you as a professional. This can be a strong sales record, excellent customer service, expertise in drawing engineering plans, or an ability to manage large-scale technical projects. These professional traits will vary according to profession and skill level. Managers and executives should focus on business skills as well as technical expertise — even if they fall into a technical industry.

Entry-level and recent graduates can include academic training and experience to support professional abilities. Step 2: Next, think of the a history of the united states kelley things you enjoy the troy most in your work. When you write your summary statement, you aren’t just telling the employer what you are good at, you are also telling them what you want to dracula theme, do day in troy and day out. Ergo, no matter how well you do something – don’t talk about dracula theme it if you don’t want to do it. Troy Characters! My wisest clients have pointed it out to me when I have focused too much on something they don’t particularly enjoy and we rework their summaries accordingly. Step 3: Align your summary statement with the united boorstin kelley company’s job requirements. Troy Characters! Once you identify the examples of electromagnetic radiation skills you want to focus on, do a little research and see if they line up with job requirements listed for the positions you are seeking. If you are a project manager, you probably want to establish early that you are skilled at managing resources and troy characters, ensuring assignments get completed on-time/on-budget.

This might not be the thing you want to focus on the most, but it is essential to work in. More Tips on Resume Summary Statements. 1. Customize for Your Experience Level. Each of the above example statements effectively sets up the skill sets, achievements, and even certifications/degrees that the applicants highlight throughout their resumes. Is A! When writing your statement, it is important to consider where you are in your professional progression. While a job description might want an MBA, PMP, or other certifications, whether or not you mention such things in your opening statement will depend greatly on how much experience you have to back your application. When the troy characters job seeker is young and needs to rely on academic experience to strengthen their qualifications, it is a history kelley best to call that out from the troy start.

Consider the example below: Blends lab management experience with academic training at the University of Alumina Inc Regulatory Risk Essay Florida to characters, offer solid skills in is a clinical experiments and research activities. Incorporates a background in office administration to provide employers with proven organization, communications, and scheduling expertise. In this instance, the job seeker focused on things learned through education and transferable skills that could be applicable from part-time work experience. On the other hand, when the job applicant has strong experience, there is no need to rely on the academic training any longer and it doesn’t need to be mentioned. 2. Focus on your most important selling points.

Some requirements can be covered in the body of the resume and just aren’t important enough to place in that opening paragraph. One example I see a lot is proficiency in characters MS Office. Even if you are a technical professional, software and hardware skills need their own section on the resume and don’t belong in the opening statement. The summary statement is for the strengths and accomplishments that truly make you stand out as a candidate. Consider the following examples of resume summaries for technology professionals: A proven leader of IT startups and established operations offers expertise in defining technical strategies that support overall business objectives. Dracula Theme! Supports efforts to develop and market technical solutions to troy, both internal and external clients. Oversees team development and vendor selection/maintenance for multimillion-dollar operations. COMPUTER/HARDWARE SPECIALIST /TEAM SUPERVISOR. Leverages technical expertise on hardware setup/configuration to provide exceptional user support and resolve critical operational issues. Experience includes managing security and after-hour support for a history of the states classified materials and troy, communications.

Known for creating and implementing training that expands team member capabilities and examples radiation, instructs users on system utilization/improvement. Works with government, civilian, and corporate stakeholders. Of course there are other things you might want to call to the reader’s attention early, including language proficiencies, award-winning performance, or being named on one or more US patents. While these qualifications can be contained in the body of a resume (and should still be placed there) , it could be relevant to highlight them early to establish your unique value as an troy employee. Please note again that none of Alumina Inc Regulatory Risk these opening paragraphs are written with first person pronouns. While you do write the paragraph in present tense, you write it as if you are the understood subject of the resume. This allows the focus to remain on the employer. Use of “I, me, my” places the focus on the applicant and the goal of the resume is to sell the employer on what you can do for THEM. By telling the reader what you “do” and what you are “known for,” you get the troy reader thinking about how you can do those things for summary them. This message should be reinforced throughout the resume as you use achievements and certifications to reinforce your opening paragraph and highlight examples of when you have done the things that summary statement promotes.

Remember, aside from a cover letter, the summary statement is the very first thing the hiring manager reads about troy you. Fallacy! It is your handshake long before you meet the interviewer. It is characters your first impression long before you get a chance to Alumina Inc Regulatory Essay, pick out your best outfit. It requires more than “I am seeking a job as….” It is your first chance to answer the question “Tell me about Yourself” and you want to make the most of it. HUMOR: Also, if you’re struggling for ideas, why not let Barney Stinson inspire you with some “creative” ways to highlight your awesomeness. Pamela Skillings is troy characters co-founder of Big Interview. As an 1984 gradesaver interview coach, she has helped her clients land dream jobs at companies including Google, Microsoft, Goldman Sachs, and JP Morgan Chase.

She also has more than 15 years of troy characters experience training and advising managers at organizations from American Express to the City of New York. She is an adjunct professor at Alumina New York University and an instructor at the American Management Association. 20 Comment to troy characters, The Art of Writing a Great Resume Summary Statement. Nice one Pamela. One more thing I would like to add here is one should never try to add any fake information in their resume which can put them in trouble. @terrylewis – thats great. Maybe you can share it here once you’re done. @Arman – that’s correct. Alumina Risk Recommendations Essay! Faking info will very likely come back to characters, bite you.

So resist the temptation to be too “creative”. What an exceptional post Pamela. Love Summary! I have seen many articles on characters resume tips but nothing like this one. Love Is A! Just want to add more tip here that job seekers should never try to add any fake information in their resumes just to impress the troy recruiter. This is the part that is dracula theme very difficult for me, i work in the service area, i work for a very prestigious hotel brand and i don’t know how to convert what i do into troy characters, a summary. A History! I want to advance in my career, i want to move in int administrative part of the hotel, not front office.

No I’m not a front desk agent nor a concierge. I am having so much trouble coming with the perfect resume so i can apply to better jobs.! Here’s a way to possibly get unstuck and troy, draft your summary statement: 1) Brainstorm a bit about the most important qualities required for love is a summary the job(s) that you want. If there’s a job description, scan it for keywords. 2) Think about characters your 3 most valuable transferable skills/strengths/areas of radiation expertise and how they relate. 3) Draft a sentence about each of those three selling points. 4) Combine/arrange/edit them into a summary statement using the examples in the post for inspiration. Depending on your level of experience, your statement may be a few simple sentences or a brief bulleted list. Please feel free to post a draft of troy your summary statement here and I would be happy to give some feedback.

Keep track of the interviews. Maintain a record of the .information about the interview so that you can refer to of the united boorstin, it in future. Many times you would have more than one interview with an organisation and it would help if you have jotted down somewhere what happened in the previous interviews. As the human memory fades with time it is preferable that you record the information within 24 hours of the interview. While maintaining the summary of interviews include the following information:• Name and position of interviewer(s)

After the troy Interview. It is not over until you finally get the Alumina job. So don’t just sit back and relax. Now is the troy time to do the follow up procedures to finally get selected and dracula theme, gain the job of your dreams. Get Selected at Job Interviews. • Job profile/description: duties, responsibilities, powers, salary, other benefits etc. • Category: positive, negative, average. • Date of contact with the organisation. • Specific points discussed: stressed on some qualifications, achievements more than others. Pamela you are genius…Just read your blog….It is simply amazing.

Already started working on characters creating my own personal branding statement. It would be great if you can suggest what should be the caption or heading for a history of the united kelley personal branding statement. For instance, the categories/headings which appear in a Resume/CV are Core Competencies, Professional Experience, Academics, Personal Information etc. Troy Characters! Is it a good idea to write heading ” Senior Banking Professional ” followed by Alumina branding statement under this heading. Troy! Since, I am a banker with 8 years of experience in executing cross- functional assignments in Retail ( Marketing Campaigns for Retail banking ), Corporate Banking (Commercial Credit to SMEs ) and examples radiation, Strategy (Launch of troy characters Wealth Management Business) with MBA as background. Keeping my fingers crossed …to discover a nice branding statement for dracula theme me… THANKS A LOT….

Outstanding post Pamela! I am a young creative professional and troy characters, find it very difficult to put my skills and experience into dracula theme, a summary when its such a broad field. After reading your article I now have a better understanding of what companies look for troy in a resume. Thank you! Outstanding post Pamela and of electromagnetic, very helpful but I am some time confused that – What type of CV format should I opt for HR post please help as I am working as an troy characters HR?

What type of examples of electromagnetic radiation frequent question can be asked during an interview? How can we describe a healthy interview? How can I create my own profession brand as an HR? It seems like the examples used are trying to troy characters, show some corporate bean counter that you know a lot of big words. Is this really what sells? I don’t want to jump through a bunch of hoops to dazzle some corporate sell out. What ever happend to 1984 gradesaver, keeping it simple?

Great article. I’m running into trouble highlighting my transferable skills that I got from being a corporate lawyer because I now want to work on troy research teams for news shows, or in production. Alumina Inc Regulatory Risk Essay! Its difficult trying to troy characters, connect the two. Can you write an example here. Good article, exposed some weaknesses in my resume, I’m make the of electromagnetic radiation changes today!

Thanks. Helpful article, though I find myself wondering at the images you chose for the sections. They are all part of a larger work by Pablo Picasso, titled “Guernica,” which was his attempt at a propaganda piece criticizing war. The painting depicts innocent people being firebombed by German and Italian warplanes. Clearly shown are tormented soldiers, a dead child in the arms of troy characters a ravaged woman, and citizens and love summary, livestock burning alive.

Perhaps this is a strange choice of artwork to use for this article. Awesome. Troy Characters! shares some other resume design skill in AmoLink resume. Hope it’s useful to all of us. I found it odd also. This is why doing arts papers while studying for your business degree is a history of the states boorstin kelley so important. Something incredibly ironic about someone who is an expert in selling yourself plastering her blog post with images from characters a painting as brutally about suffering as this. I guess whoever pieced this page together thought “oh, it’s art, so it must be sophisticated.” And they say I’m irrational for thinking business people aren’t necessarily very bright. Thank you for the inspiring article!

I have been struggling to find a job that fits my professional profile and when I finally find it, I get no attention… at all! Now, I migh have identified some of my common mistakes. Anyhow, I have a big problem. I am a BA in a history of the boorstin International Relations and I have no idea how to name my professional title…. Any ideas?

I rarely get sidetracked by advertisements or odd artwork in blog posts, mainly because I’m inundated with it. Troy Characters! But my concentration was quickly. diverted to the slightly barbaric images as soon as I could make out an. Pamela Skillings is co-founder of Big Interview. As one of the country's top interview coaches, she has helped her clients land dream jobs at companies including Google, Microsoft, Goldman Sachs, and JP Morgan Chase. She also has more than 15 years of experience training and advising managers at organizations from examples radiation American Express to the City of New York. She is an adjunct professor at New York University and an instructor at the American Management Association.

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HEXO+ Self-Flying Camera Drone, with a suggested retail price of $1,249.00 USD («Main prize»). Is A Fallacy Summary! FreePage (single use) SMS inform (single use) Plagiarism Report (single use) 50$ to your bonus balance which you can use in 365 days 100$ to your bonus balance which you can use in 365 days. 2. Promotional Period. The promotion begins on 7.18.2017, at 9:00 am and ends on 7.28.2017 at 10:00 pm. This Privacy Policy (“Policy”) describes how information about You is collected, used and disclosed and provides other important privacy information, describes when and characters how we may change this Policy, and tells You how to contact us with any questions or comments. We collect information about You and computer(s) You use when You use our Services or otherwise interact with us. “Personal Information” means information that we directly associate with a specific person or entity (for example: name; addresses; telephone numbers; email address; payment information; device location etc.). “Client”, “User”, “You” and “Your” refers to you, the person accessing this Website and accepting these Privacy Policy. Any use of the above terminology or other words in the singular, plural, capitalization and/or he/she or they, are taken as interchangeable and therefore as referring to same.

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When You purchase our Services, the payment system will require your personal, contact, billing and characters credit information. When You establish or modify Your user account online, We may collect user identification information, passwords, and/or security question responses that You will use for future sign-on. When You interact with our Customer Service representatives, enter information on our Website, submit survey responses, or pay for dracula theme Services, we may also collect Personal Information and other information. Characters! We may monitor and record phone calls, e-mails, live chats, or other communications between You and our Customer Service representatives or other employees or representatives. Information We Collect Automatically.

We automatically collect a variety of information associated with Your use of our Services. Each time You visit the Website, Personal Information is examples of electromagnetic radiation, automatically gathered. In general, this information does not identify You personally. Examples of automatically collected personal information include, but are not limited to: IP address, Collection Date, Publisher Name, Connection Speed, Day of Week Time of Day (hour), Language settings, Country, City (relating to troy characters, IP address, if available). For example, some of the ways we may automatically collect information include: Cookies and Alumina Recommendations Essay similar technologies. A “cookie” is characters, a small text file that a web site can place on Your computer's hard drive in order, for example, to collect information about Your activities on the Website. The cookie transmits this information back to the Website's computer, which, generally speaking, is the only computer that can read it. We need to use cookies on the Website to enhance the user experience and Inc Regulatory Risk avoid multiple logins or password authentication requests. We may use, or we may engage third-parties to use on our behalf, cookies or similar web tags (small data text files placed on your computer or device) or similar technologies to identify Your computer or device and record Your preferences and other data so that our Website can personalize Your visit(s), see which areas and features of our Website are popular, and improve our Website and Your experience. Depending upon characters Your computer, You may be able to dracula theme, set Your browser(s) to troy characters, reject cookies or delete cookies, but that may result in the loss of dracula theme, some functionality on the Website.

We may also use web beacons (small graphic images on a web page or an HTML e-mail) to monitor interaction with our websites or e-mails. Web beacons are generally invisible because they are very small (only 1-by-1 pixel) and the same color as the background of the web page or e-mail message. Web Browsing Activity. When accessing our Website, We automatically collect certain information about Your computer and Your visit, such as your IP address, browser type, date and time, the web page You visited before visiting our Website, Your activities and characters purchases on our Website, and other analytical information associated with the Website. Information From Other Sources. We may also obtain information about You from 1984 gradesaver other sources. Troy Characters! For example, We may receive credit information from examples of electromagnetic radiation third-party sources before initiating Your service. We may also purchase or obtain Personal Information (for example, e-mail lists, postal mail lists, demographic and marketing data) from others. HOW WE USE INFORMATION WE COLLECT ABOUT YOU. We use the characters information We collect for a variety of business purposes, such as:

To provide and bill for Services You purchase; To deliver and Alumina Inc Regulatory Risk Recommendations Essay confirm Services You obtain from us; To verify Your identity and maintain a record of Your transactions and troy interactions with us; To provide customer services to You; To create, modify, improve, enhance, remove or fix our Services and their performance; To identify and suggest products or services that might interest You; To make internal business decisions about current and future Service offerings; To provide You customized user experiences, including personalized Services offerings; To protect our rights, interests, safety and property and that of our customers, service providers and other third parties; and.

To comply with law or as required for legal purposes. We may use Personal Information for investigations or prevention of dracula theme, fraud or network abuse. We may use information we collect to contact You about our and/or third-party products, services, and offers that We believe You may find of interest. We may contact You by telephone, postal mail, e-mail, or other methods. You may see advertisements when You visit our Website. Troy Characters! We may help advertisers better reach our customers by providing certain customer information, including geographic information, language preferences or demographic information obtained from other companies. This information is used by advertisers to determine which ads may be more relevant to You. However, we do not share Personal Information outside of our corporate family for advertising purposes without Your consent. WHEN WE SHARE INFORMATION COLLECTED ABOUT YOU.

We do not sell, license, rent, or otherwise provide Your Personal Information to unaffiliated third-parties (parties outside our corporate family) without Your consent. Alumina Inc Regulatory! We may, however, disclose Your information to unaffiliated third-parties as follows: With Your Consent. We may disclose Personal Information about troy You to third-parties with Your consent. We may obtain Your consent in writing; online, through “click-through” agreements; when You accept the terms of disclosures for certain Services; orally, when You interact with our customer service representatives.

We encourage You not to share Your password. A History Boorstin Kelley! If You provide Your user account password and/or security question responses to third parties they will have access to Your Personal Information when they access Your user account with Your account password. To Our Service Providers. We may disclose information to third-party vendors and characters partners who complete transactions or perform services on examples of electromagnetic radiation our behalf (for example, credit/debit card processing, billing, customer service, auditing, and marketing). In a Business Transfer. We may sell, disclose, or transfer information about You as part of a corporate business transaction, such as a merger or acquisition, joint venture, corporate reorganization, financing, or sale of company assets, or in the unlikely event of insolvency, bankruptcy, or receivership, in characters which such information could be transferred to third-parties as a business asset in the transaction. For Legal Process Protection. We may disclose Personal Information, and other information about You, or Your communications, where we have a good faith belief that access, use, preservation or disclosure of 1984 gradesaver, such information is reasonably necessary: to satisfy any applicable law, regulation, legal process or enforceable governmental request;

to enforce or apply agreements, or initiate, render, bill, and collect for troy services and products (including to Lost Honour by Heinrich, collection agencies in order to obtain payment for troy our products and services); to protect our rights or interests, or property or safety or that of love is a fallacy, others; in connection with claims, disputes, or litigation – in court or elsewhere; to facilitate or verify the appropriate calculation of taxes, fees, or other obligations; or. in an emergency situation. We may provide information that does not identify You personally to third-parties for marketing, advertising or other purposes. HOW WE STORE AND PROTECT THE INFORMATION COLLECTED ABOUT YOU.

Protecting Your Information. We use a variety of physical, electronic, and troy characters procedural safeguards to protect Personal Information from unauthorized access, use, or disclosure while it is under our control. Unfortunately, no data transmission over the internet can be guaranteed to be completely secure. As a result, although we will utilize such measures, we do not guarantee You against radiation the loss, misuse, or alteration of Personal Information under our control, and You provide Personal Information to us at Your own risk. Characters! You should always take care with how You handle and disclose your Personal Information and should avoid sending Personal Information through insecure e-mail, social networks or other internet channels. Retention and Disposal. We retain information only for as long as we have a business or tax need or as applicable laws, regulations and/or government orders allow. When we dispose of Personal Information, we use reasonable procedures designed to Essay on The of Katharina Boll, erase or render it unreadable (for example, shredding documents and wiping electronic media).

PRIVACY POLICY UPDATES. How We Communicate Changes to This Policy. We may update this Policy at any time to provide updates to or clarification of our practices. Characters! If we make changes we may provide You with additional notice (such as adding a statement to Risk, the homepage of our Website or sending You a notification). You should refer to this Policy often for the latest information and characters the effective date of any changes. This web site is owned and of the united states kelley operated by Viatta Business Ltd . A Partner is an individual who refers customers. A Referral is an individual who requests a service via the referral link given by a Partner. With the troy first order, a Referral acquires a 15% discount on the order, while a Partner receives $50 to the Referral Balance. With further purchases, a Partner earns 5% of the Inc Regulatory Risk Essay Referral’s total order price.

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19 Reasons Why This Is An Excellent Resume. Recruiters spend an average of six seconds reviewing a resume before they make the initial decision on candidates, according to research conducted by TheLadders, an online job-matching service for professionals. That means you have to win them over fast. Troy? To get a better idea of what makes a resume great, we reached out to Amanda Augustine, career expert at TheLadders. She created an of the united boorstin, example of an excellent resume and allowed us to share it.

While resumes should be tailored to the industry you're in, the one below offers a helpful guide for entry- and mid-level professionals with three to troy characters five years of relevant work experience.. What makes this resume so great? Augustine outlines the following reasons: 1. It includes a URL to 1984 gradesaver the jobseeker's professional online profile. Troy Characters? If you don't include URLs to your professional online profiles, hiring managers will look you up regardless. Augustine tells Business Insider that 86% of Alumina Risk Essay recruiters admit to reviewing candidates' online profiles, so why not include your URL along with your contact information?

This will prevent recruiters from having to troy guess or mistaking you for someone else. If you have a common name, consider including your middle initial on your resume and online professional profiles to differentiate yourself from the Recommendations Essay, competition, says Augustine. For example, decide if you're Mike Johnson, Michael Johnson, or Mike E. Johnson. Then use this name consistently, be it on characters LinkedIn, Google+, Twitter, or Facebook. 3. It includes a single phone number and email address. Choose one phone number for your resume where you control the 1984 gradesaver, voicemail message and who picks up the phone, she advises. The same rule applies to an email address. 4. It does not include an objective statement. There's no point in including a generic objective about a professional looking for opportunities that will allow me to leverage my skills, says Augustine.

It's not helpful and distracting. Ditch it. 5. Instead, it includes an executive summary. Troy? Replace your fluffy statement with an executive summary, which should be like a 30-second elevator pitch where you explain who you are and fallacy what you're looking for . In approximately three to five sentences, explain what you€™re great at, most interested in, and how you can provide value to a prospective employer, Augustine says. Characters? 6. Dracula Theme? It uses reverse chronological order.

This is the most helpful for recruiters because they're able to characters see what you've been doing in recent years immediately, says Augustine. The only time you shouldn't do this is if you're trying to transition to 1984 gradesaver another career altogether, but then again, in this situation, you'll probably be relying more on networks, than your resume, she says. 7. It uses keywords like forecasting and strategic planning. Many companies use some kind of screening process to identify the right candidates. You should include the keywords mentioned in troy characters, the job posting throughout your resume. Identify the common keywords, terminology, and key phrases that routinely pop up in the job descriptions of radiation your target role and characters incorporate them into Alumina Recommendations your resume (assuming you have those skills), advises Augustine.

This will help you make it past the initial screenings and on to the recruiter or hiring manager. Troy? 8. It provides company descriptions. It's helpful for recruiters to dracula theme know the size of the company you used to work for, advises Augustine. Being a director of a huge company means something very different than a director at a small company, she says. You can go to characters the company's About Us section and 1984 gradesaver rewrite one or two lines of the description. This should be included right underneath the troy, name of the company. While the company size is helpful information, including the company description will also let the hiring manager know what industries you've worked in. Love Is A? For example, being an accountant in tech may be very different than being an accountant in characters, the hospitality industry. As with most things on a resume, the company description should be tailored based on 1984 gradesaver the professional's goals. If you're looking to switch industries, your focus may be on the company size €” assuming it's similar to your goals €” and less on discussing the various products your company sells.

9. Troy? It does not list achievements in dense blocks of text. Recruiters receive so many resumes to scan through at a time, so make it as easy as possible for them to understand why you're perfect for the job. Dense blocks of text are too difficult to read, says Augustine.. 1984 Gradesaver? 10. Characters? Instead, achievements are listed in two to five bullet points per job. Under each job or experience you've had, explain how you contributed to or supported your team€™s projects and initiatives. As you build up your experience, save the bullets for your bragging points, says Augustine. Quantify your major accomplishments and contributions for each role, Augustine tells us. This can include the money you saved or brought in for your employer, deals closed, and projects delivered on time or under budget. Do not use any more than three to five bullet points. 12.

Accomplishments are formatted as result-and-then-cause. A good rule is to Essay on The Honour by Heinrich Boll use the result BY action sentence structure whenever possible. For example: Generated approximately $452,000 in annual savings by employing a new procedure which streamlined the business's vendor relationships. 13. White space draws the reader's eyes to important points. Recruiters do not spend a lot of troy characters time scanning resumes, so avoid dense blocks of text. The key is to format the information in states, a way that makes it easy to scan and recognize your job goals and relevant qualifications, Augustine tells us. 14. Troy? It doesn't use crazy fonts or colors.

Stick to black and dracula theme white color, says Augustine. As for font, it's best to stick with the basics, such as Arial, Tahoma, or Calibri. Augustine says you should never write your resume in third person because everyone knows you're the one writing it (unless you go through a professional resume writing service). Instead, you should write it in troy, first person, and do not include pronouns. It's weird [to include pronouns], and it's an examples of electromagnetic, extra word you don't need, she says. Troy Characters? You need to streamline your resume because you have limited real estate. Avoid adding any embedded tables, pictures, or other images in your resume, as this can confuse the Alumina Inc Regulatory Risk, applicant-tracking software and jumble your resume in the system, says Augustine. 17.

It doesn't use headers or footers. It may look neat and concise to display your contact information in the header, but for t he same reason with embedded tables and charts, it often gets scrambled in troy, an applicant tracking system, says Augustine. 18. Education is of the states boorstin listed at the bottom. Unless you're a recent graduate, you should highlight your work experience and characters move your education information to the bottom of your resume, says Augustine. Never include anything about your high-school years. Risk? 19.

It doesn't say references upon characters request. Every recruiter knows you're going to provide references if they request it so there's no reason for you to include this line. Again, remember that space on your resume is crucial so don't waste it on on The Lost a meaningless line, Augustine tells us. Troy Characters? Now watch how to ace an interview: SEE ALSO: What Recruiters Look At During The 6 Seconds They Spend On Your Resume. NOW WATCH: The 9 Worst Mistakes You Can Make On Your Resume. Recommended For You Powered by Sailthru. 19 Reasons Why This Is An Excellent Resume. Recruiters spend an average of six seconds.

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Examples Of Fraud Risk Factors Essay Sample. The fraud risk factors identified in this Appendix are examples of such factors that may be faced by auditors in a broad range of situations. Separately presented are examples relating to the two types of troy fraud relevant to the auditor’s consideration–that is, fraudulent financial reporting and misappropriation of assets. For each of these types of fraud, the love fallacy, risk factors are further classified based on the three conditions generally present when material misstatements due to fraud occur: (a) incentives/pressures, (b) opportunities, and (c) attitudes/rationalizations. Although the risk factors cover a broad range of situations, they are only examples and, accordingly, the auditor may identify additional or different risk factors. Troy Characters. Not all of these examples are relevant in all circumstances, and some may be of greater or lesser significance in fallacy summary, entities of troy different size or with different ownership characteristics or circumstances. Also, the order of the Alumina Inc Regulatory Essay, examples of risk factors provided is not intended to reflect their relative importance or frequency of occurrence. Risk Factors Relating to Misstatements Arising from Fraudulent Financial Reporting The following are examples of risk factors relating to misstatements arising from fraudulent financial reporting. Troy. Incentives/Pressures. Financial stability or profitability is threatened by Alumina Inc Regulatory Recommendations Essay economic, industry, or entity operating conditions, such as (or as indicated by): ? High degree of competition or market saturation, accompanied by declining margins. ? High vulnerability to rapid changes, such as changes in characters, technology, product obsolescence, orinterest rates. ? Significant declines in of electromagnetic radiation, customer demand and increasing business failures in either the troy, industry or overall economy. 1984 Gradesaver. ? Operating losses making the threat of bankruptcy, foreclosure, or hostile takeover imminent. Troy. ? Recurring negative cash flows from operations or an inability to generate cash flows from operations while reporting earnings and earnings growth. Of The United States. ? Rapid growth or unusual profitability especially compared to that of other companies in the same industry. Characters. ? New accounting, statutory, or regulatory requirements. Excessive pressure exists for on The of Katharina Blum Boll, management to meet the requirements or expectations of third parties due to the following: ? Profitability or trend level expectations of investment analysts, institutional investors, significant creditors, or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management in, for troy characters, example, overly optimistic press releases or annual report messages.

Need to obtain additional debt or equity financing to stay competitive–including financing of major research and development or capital expenditures. Marginal ability to meet exchange listing requirements or debt repayment or other debt covenant requirements. ? Perceived or real adverse effects of reporting poor financial results on significant pending transactions, such as business combinations or contract awards. Boorstin Kelley. Information available indicates that the personal financial situationof management or those charged with governance is threatened by the entity’s financial performance arising from the following: ? Significant financial interests in troy characters, the entity. ? Significant portions of their compensation (for example, bonuses, stock options, and earn-out arrangements) being contingent upon achievingaggressive targets for stock price, operating results, financial position, or cash flow.25 ? Personal guarantees of debts of the entity. There is excessive pressure on Inc Regulatory management or operating personnel to characters meet financial targets established by those charged with governance, including sales or profitability incentive goals. Opportunities. The nature of the industry or the examples of electromagnetic, entity’s operations provides opportunities to engage in fraudulent financial reporting that can arise from the following: Significant related-party transactions not in characters, the ordinary course of business or with related entities not audited or audited by another firm. A strong financial presence or ability to 1984 gradesaver dominate a certain industry sector that allows the entity to dictate terms or conditions tosuppliers or customers that may result in inappropriate or non-arm’s-length transactions. Assets, liabilities, revenues, or expenses based on troy characters significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate. Significant, unusual, or highly complex transactions, especially those close to period end that pose difficult “substance over form” questions. Significant operations located or conducted across international borders in jurisdictions where differing business environments and a history united cultures exist.

Use of business intermediaries for which there appears to be no clear business justification. Characters. Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification. The monitoring of management is love is a fallacy summary not effective as a result of the following: ? Domination of troy characters management by a single person or small group (in a non owner-managed business) without compensating controls. Oversight by those charged with governance over the financial reporting process and internal control is not effective. There is a complex or unstable organizational structure, as evidenced by love is a fallacy the following: Difficulty in characters, determining the organization or individuals that have controlling interest in the entity. Overly complex organizational structure involving unusual legal entities or managerial lines of authority. ? High turnover of senior management, legal counsel, or those charged with governance. Internal control components are deficient as a result of the of electromagnetic, following: Inadequate monitoring of controls, including automated controls and controls over interim financial reporting (where external reporting is required).

High turnover rates or employment of accounting, internal audit, or informationtechnology staff that are not effective. Troy Characters. Accounting and information systems that are not effective, including situations involving significant deficiencies in internal control. Communication, implementation, support, or enforcement of the entity’s values or ethical standards by management, or the communication of inappropriate values or ethical standards, that are not effective. Nonfinancial management’s excessive participation in or preoccupation with the examples of electromagnetic, selection of accountingpolicies or the determination of significant estimates. Known history of violations of securities laws or other laws and regulations, or claims against characters the entity, its senior management, or those charged with governance alleging fraud or violations of laws and regulations. Excessive interest by management in maintaining or increasing the of electromagnetic radiation, entity’s stock price or earnings trend. The practice by management of committing to analysts, creditors, and other third parties to achieve aggressive or unrealistic forecasts. Management failing to remedy known significant deficiencies in internal control on a timely basis. An interest by management in employing inappropriate means to minimize reported earnings for tax-motivated reasons. Low morale among senior management. The owner-manager makes no distinction between personal and business transactions.

Dispute between shareholders in a closely held entity. Recurring attempts by troy characters management to justify marginal or inappropriate accounting on the basis of materiality. The relationship between management and the current or predecessor auditor is strained, as exhibited by the following: Frequent disputes with the current or predecessor auditor on accounting, auditing, or reporting matters. 0 Unreasonable demands on the auditor, such as unrealistic time constraints regarding the completion of the audit or the Essay, issuance of the auditor’s report. 0 Restrictions on the auditor that inappropriately limit access to people or information or the ability to communicate effectively with those charged with governance. 0 Domineering management behavior in dealing with the auditor, especially involving attempts to troy influence the Recommendations Essay, scope of the auditor’s work or the selection or continuance of troy personnel assigned to dracula theme or consulted on the audit engagement. Risk Factors Arising from Misstatements Arising from Misappropriation of Assets Risk factors that relate to misstatements arising from characters, misappropriation of Essay Honour of Katharina by Heinrich assets are also classified according to the three conditions generally present when fraud exists: incentives/pressures, opportunities, and attitudes/rationalization. Some of the risk factors related to misstatements arising from fraudulent financial reporting also may be present when misstatements arising from misappropriation of troy characters assets occur. For example, ineffective monitoring of dracula theme management and other deficiencies in internal control may be present when misstatements due to either fraudulent financial reporting or misappropriation of characters assets exist.

The following are examples of risk factors related to misstatements arising from misappropriation of assets. Incentives/Pressures. Personal financial obligations may create pressure on management or employees with access to cash or other assets susceptible to theft to misappropriate those assets. Adverse relationships between the entity and employees with access to cash or other assets susceptible to theft may motivate those employees to misappropriate those assets. Dracula Theme. For example, adverse relationships may be created by the following: ? Known or anticipated future employee layoffs. Recent or anticipated changes to employee compensation or benefit plans. Promotions, compensation, or other rewards inconsistent with expectations. Certain characteristics or circumstances may increase the susceptibility of characters assets to examples of electromagnetic misappropriation. For example, opportunities to misappropriate assets increase when there are the following: Large amounts of cash on hand or processed. Inventory items that are small in size, of high value, or in high demand. Easily convertible assets, such as bearer bonds, diamonds, or computer chips.

Fixed assets which are small in size, marketable, or lacking observable identification of ownership. Inadequate internal control over assets may increase the susceptibility of misappropriation of those assets. For example, misappropriation of assets may occur because there is the following: Inadequate segregation of duties or independent checks. Inadequate oversight of senior management expenditures, such as travel and other re-imbursements. Inadequate management oversight of employees responsible for assets, for example, inadequate supervision or monitoring of remote locations. Inadequate job applicant screening of troy characters employees with access to assets. Inadequate record keeping with respect to assets. Inadequate system of authorization and approval of transactions (for example, in purchasing). Inadequate physical safeguards over cash, investments, inventory, or fixed assets.

Lack of complete and timely reconciliations of assets. Lack of timely and dracula theme appropriate documentation of transactions, for example, credits for merchandise returns. Lack of mandatory vacations for employees performing key control functions. Inadequate management understanding of information technology, which enables information technology employees to characters perpetrate a misappropriation. Inadequate access controls over automated records, including controls over and review of computer systems event logs. Disregard for the need for monitoring or reducing risks related to misappropriations of assets.

Disregard for internal control over misappropriation of assets by overriding existing controls or by failing to take appropriate remedial action on dracula theme known deficiencies in internal control. Behavior indicating displeasure or dissatisfaction with the entity or its treatment of the employee. ? Changes in troy characters, behavior or lifestyle that may indicate assets have been misappropriated. Tolerance of petty theft. Examples of Possible Audit Procedures to Address the Assessed Risks of Material Misstatement Due to Fraud The following are examples of examples of electromagnetic possible audit procedures to address the troy characters, assessed risks of material misstatement due to fraud resulting from both fraudulent financial reporting and misappropriation of assets. Although these procedures cover a broad range of situations, they are only examples and, accordingly they may not be the most appropriate nor necessary in each circumstance.

Also the order of the procedures provided is not intended to love reflect their relative importance. Consideration at characters, the Assertion Level. Specific responses to the auditor’s assessment of the Risk Recommendations Essay, risks of material misstatement due to fraud will vary depending upon the types or combinations of fraud risk factors or conditions identified, and the classes of transactions, account balances, disclosures and assertions they may affect. The following are specific examples of responses: Visiting locations or performing certain tests on a surprise or unannounced basis. For example, observing inventory at locations where auditor attendance has not been previously announced or counting cash at a particular date on a surprise basis.

Requesting that inventories be counted at troy, the end of the reporting period or on a date closer to period end to minimize the riskof manipulation of balances in the period between the date of 1984 gradesaver completion of the troy characters, count and the end of the reporting period. Altering the audit approach in the current year. For example, contacting major customers and suppliers orally in addition to sendingwritten confirmation, sending confirmation requests to a specific party within an organization, or seeking more or different information. Performing a detailed review of the entity’s quarter-end or year-end adjusting entries and investigating any that appear unusual as to nature or amount. For significant and unusual transactions, particularly those occurring at or near year-end, investigating the possibility of related parties and the sources of financial resources supporting the transactions. Performing substantive analytical procedures using disaggregated data. For example, comparing sales and cost of sales by location, line of business or month to expectations developed by the auditor. ? Conducting interviews of personnel involved in radiation, areas where a risk ofmaterial misstatement due to characters fraud has been identified, to obtain their insights about the risk and whether, or how, controls address the risk. When other independent auditors are auditing the financial statements of one or more subsidiaries, divisions orbranches, discussing with them the extent of work necessary to be performed to address the assessed risk of material misstatement due to fraud resulting from transactions and activities among these components. If the work of an expert becomes particularlysignificant with respect to of the united boorstin kelley a financial statement item for which the characters, assessed risk of misstatement due to fraud is high, performing additional procedures relating to some or all of the expert’s assumptions, methods or findings to determine that the findings are not unreasonable, or engaging another expert for that purpose. Performing audit procedures to analyze selected opening balance sheet accounts of previously audited financial statements to assess how certain issues involving accounting estimates and judgments, for example, an allowance for sales returns, were resolved with the Lost of Katharina Blum by Heinrich, benefit of characters hindsight.

Performing procedures on account or other reconciliations prepared by dracula theme the entity, including considering reconciliations performed at troy characters, interim periods. Performing computer-assisted techniques, such as data mining to test for anomalies in a population. Testing the integrity of computer-produced records and transactions. Seeking additional audit evidence from sources outside of the entity being audited. Specific Responses—Misstatement Resulting from Fraudulent Financial Reporting Examples of responses to the auditor’s assessment of the risks of material misstatement due to fraudulent financial reporting are as follows: Revenue Recognition. Performing substantive analytical procedures relating to revenue using disaggregated data, for love, example, comparing revenue reported by month and by product line or business segment during the current reporting period with comparable prior periods. Computer-assisted audit techniques may be useful in identifying unusual or unexpected revenue relationships or transactions. Confirming with customers certain relevant contract terms and the absence of side agreements, because the appropriate accounting often is influenced by such terms or agreements and basis for rebates or the troy characters, period to which they relate are often poorly documented. Dracula Theme. For example, acceptance criteria, delivery and payment terms, the absence of future or continuing vendor obligations, the right to return the troy, product, guaranteed resale amounts, and cancellation or refund provisions often are relevant in such circumstances. Inquiring of the entity’s sales and 1984 gradesaver marketing personnel or in-house legal counsel regarding sales or shipments near the end of the period and their knowledge of any unusual terms or conditions associated with these transactions.

Being physically present at one or more locations at period end to observe goods being shipped or being readied for shipment (or returns awaiting processing) and performing other appropriate sales and inventory cutoff procedures. Characters. For those situations for 1984 gradesaver, which revenue transactions are electronically initiated, processed, and troy recorded, testing controls to determine whether they provide assurance that recorded revenue transactions occurred and are properly recorded. Examining the entity’s inventory records to identify locations or items that require specific attention during or after the physical inventory count. Observing inventory counts at certain locations on anunannounced basis or conducting inventory counts at 1984 gradesaver, all locations on the same date. Conducting inventory counts at or near the end of the troy characters, reporting period to minimize the risk of inappropriate manipulation during the examples of electromagnetic, period between the count and the end of the reporting period.

Performing additional procedures during the observation of the count, for example, more rigorously examining the contents of troy characters boxed items, the manner in which the goods are stacked (for example, hollow squares) or labeled, and the quality (that is, purity, grade, or concentration) of liquid substances such as perfumes or specialty chemicals. Using the Risk Recommendations Essay, work of an expert may be helpful in this regard. Comparing the quantities for the current period with prior periods by troy characters class or category of inventory, location or other criteria, or comparison of Alumina Inc Regulatory Risk Essay quantities counted with perpetual records. Using computer-assisted audit techniques to further test the compilation of the physical inventory counts–for example, sorting by tag number to test tag controls or by item serial number to test the possibility of item omission or duplication. Using an expert to develop an independent estimate for comparison to management’s estimate. ? Extending inquiries to individuals outside of management and the accounting department to corroborate management’s ability and intent to carry out plans that are relevant to characters developing the of the boorstin kelley, estimate. Specific Responses—Misstatements Due to Misappropriation of Assets Differing circumstances would necessarily dictate different responses.

Ordinarily, the audit response to an assessed risk of material misstatement due to fraud relating to misappropriation of assets will be directed toward certain account balances and classes of transactions. Troy Characters. Although some of the audit responses noted in the two categories above may apply in such circumstances, the scope of the work is to be linked to the specific information about the misappropriation risk that has been identified. 1984 Gradesaver. Examples of troy characters responses to is a fallacy the auditor’s assessment of the risk of material misstatements due to troy characters misappropriation of assets are as follows: ? Counting cash or securities at or near year-end. ? Confirming directly with customers the account activity (including credit memo and sales return activity as well as dates payments were made) for the period under audit. ? Analyzing recoveries of written-off accounts. ? Analyzing inventory shortages by 1984 gradesaver location or product type. ? Comparing key inventory ratios to industry norm. ? Reviewing supporting documentation for reductions to the perpetual inventory records. Performing a computerized match of the vendor list with a list of employees to troy characters identify matches of addresses or phone numbers. Dracula Theme. Performing a computerized search of characters payroll records to identify duplicate addresses, employee identification or taxing authority numbers or bank accounts ? Reviewing personnel files for those that contain little or no evidence of activity, for example, lack of performance evaluations. ? Analyzing sales discounts and returns for unusual patternsor trends. A History Of The States Kelley. ? Confirming specific terms of contracts with third parties. ? Obtaining evidence that contracts are being carried out in accordance with their terms. ? Reviewing the propriety of large and unusual expenses. Reviewing the characters, authorization and carrying value of senior management and related party loans. ? Reviewing the level and examples of electromagnetic propriety of expense reports submitted by senior management.

Examples of Circumstances that Indicate the Possibility of troy characters Fraud The following are examples of circumstances that may indicate the possibility that the financial statements may contain a material misstatement resulting from fraud. Discrepancies in the accounting records, including: ? Transactions that are not recorded in a complete or timely manner or are improperly recorded as to amount, accounting period, classification, or entity policy. ? Unsupported or unauthorized balances or transactions. ? Last-minute adjustments that significantly affect financial results. ? Evidence of employees’ access to systems and records inconsistent with that necessary to 1984 gradesaver perform their authorized duties. ? Tips or complaints to the auditor about alleged fraud. Conflicting or missing evidence, including: ? Documents that appear to have been altered. ? Unavailability of other than photocopied or electronically transmitted documents when documents in original form are expected to exist. ? Significant unexplained items on reconciliations.

? Unusual balance sheet changes, or changes in trends or important financial statement ratios or relationships –for example,receivables growing faster than revenues. ? Inconsistent, vague, or implausible responses from management or employees arising from inquiries or analytical procedures. ? Unusual discrepancies between the entity’s records and confirmation replies. ? Large numbers of credit entries and other adjustments made to troy accounts receivable records. Of Electromagnetic. ? Unexplained or inadequately explained differences between the accounts receivable sub-ledger and troy characters the control account, or between the Essay on The Lost Honour Boll, customer statements and the accounts receivable sub-ledger. ? Missing or non-existent cancelled checks in circumstances where cancelled checks are ordinarily returned to the entity with the bank statement. ? Missing inventory or physical assets of significant magnitude. ? Unavailable or missing electronic evidence, inconsistent with the entity’s record retention practices or policies. Fewer responses to confirmations than anticipated or a greater number of responses than anticipated. ? Inability to produce evidenceof key systems development and program change testing and implementation activities for current-year system changes and deployments. Troy Characters. Problematic or unusual relationships between the auditor and management, including: ? Denial of access to records, facilities, certain employees, customers, vendors, or others from whom audit evidence might be sought. ? Undue time pressures imposed by dracula theme management to resolve complex or contentious issues. Characters. ? Complaints by 1984 gradesaver management about the conduct of the audit or management intimidation of engagement team members, particularly in connection with the auditor’s critical assessment of audit evidence or in the resolution of potential disagreements with management. Unusual delays by the entity in providing requested information. ? Unwillingness to facilitate auditor access to key electronic files for testing through the use of troy computer-assisted audit techniques. ? Denial of access to key IT operations staff and examples of electromagnetic radiation facilities, including security, operations, and characters systems development personnel. ? An unwillingness to add or revise disclosures in the financial statements to make them more complete and understandable. ? An unwillingness to a history united boorstin address identified deficiencies in internal control on a timely basis. Unwillingness by management to permit theauditor to meet privately with those charged with governance. Troy. ? Accounting policies that appear to be at variance with industry norms. ? Frequent changes in accounting estimates that do not appear to result from changed circumstances. ? Toleranceof violations of the entity’s code of Essay conduct. Is this the perfect essay for you? Save time and order Examples Of Fraud Risk Factors. essay editing for only $13.9 per page. Top grades and quality guaranteed! Relevant essay suggestions for Examples Of Fraud Risk Factors.

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Read a Biographical Essay, John Muir: Nature’s Witness. John Muir, circa 1902. In September 1865, John Muir wrote to a friend, “How intensely I desire to be a Humboldt!” At the time, it must have seemed a pipe dream. A pacifist opposed to the Civil War, the twenty-seven-year-old Muir had left his family’s Wisconsin farm the previous year and traveled to Michigan. From there, he crossed the Canadian border and kept walking east. Now, the future forefather of American conservationists and savior of Yosemite found himself making broom handles and rakes in Meaford, Ontario, about as far removed as he could have been from the Latin American tropics made famous by the great German explorer Alexander von Humboldt. Muir’s journey from machinist to scientist, writer, and activist—and some would say icon—was aided by a host of troy, nineteenth-century luminaries. He walked California’s Mount Shasta with Asa Gray, the Harvard botanist who was Charles Darwin’s greatest American explicator, and communed with Ralph Waldo Emerson in Yosemite’s Mariposa Grove.

Robert Underwood Johnson of The Century Magazine was his editor, taskmaster, and friend. Essay On The Honour Of Katharina By Heinrich! Presidents Theodore Roosevelt and William Howard Taft traveled Yosemite with Muir, and the railroad magnate Edward Harriman hosted him on a scientific survey of Alaska. But the person who cultivated Muir’s potential and who prodded him to become an explorer in characters his own right was Jeanne Carr, the recipient of the Humboldt letter. Carr met Muir in of the united 1860 while she was judging the state fair in Madison, Wisconsin. Troy Characters! When he wasn’t toiling in a history united states kelley his father Daniel’s fields, Muir spent his late adolescence inventing all manner of troy characters, things: a field thermometer, a gadget that would tip him out of dracula theme, bed in the morning, and troy, a model for automating the sawing of logs. With the nudging of examples, a neighbor, Muir showed some of his inventions in the Madison fair. Characters! Although they were well received, Muir, remembering his hellfire Scottish father’s admonishment to united kelley avoid praise, did not save the newspaper reports. Characters! In his memoirs, Muir recalled that “father carefully taught us to consider ourselves very poor worms of the dust, conceived in sin, etc., and devoutly believed that quenching every spark of pride and self-confidence was a sacred duty, without realizing that in so doing he might at 1984 gradesaver the same time be quenching everything else.

Praise he considered most venomous.” In contrast, Jeanne Carr saw a promising young man, who, despite his haphazard early education, was meant to be more than a laborer. She and her husband, Ezra, a professor at the University of Wisconsin, encouraged him as he began to follow his inclinations toward botany and troy, geology. Although Muir left the university without taking a degree, he continued his field studies in botany and sent his scientific musings to his Madison connections, particularly Jeanne. Her role in developing his potential is highlighted in John Muir in the New World , a new PBS documentary. “She gave [Muir] confidence that he could become something,” says University of Kansas environmental historian Donald Worster in the film. Initially, Muir had stilled the inner voice calling him to a life of 1984 gradesaver, exploration and used his considerable skills to improve productivity in the Canadian broom factory and later in Indianapolis, where he worked as a sawyer for Osgood, Smith Co. There, a file slipped out of his hand and blinded him—it turned out temporarily—making him despondent and forcing him to reconsider what he wanted to do. Telling him not to troy characters be anxious, Carr wrote, “I have often in my heart wondered what God was training you for. He gave you the eye within the eye, to see in all natural objects the realized ideas of His mind. Of The! . . Characters! . He will surely place you where your work is.” The Yosemite Valley with Half Dome in the distance, circa 1865, by Carleton E. Watkins.

Intent on getting to a history united states South America, Muir gave up his job, took his savings, and, in the fall of troy characters, 1867, began walking mile after mile, collecting plants and observing the rise and fall of the land from Louisville to Florida, where malaria felled him. Without being fully recovered, Muir moved on to Cuba, like Humboldt. But illness, heat, and dracula theme, humidity became oppressive, so Muir changed course. He hopped on a boat carrying oranges from Havana to New York, and from there headed to California and into the Sierra Nevada and its Yosemite Valley, where he took manual jobs as a sawyer and a sheep herder so he might study the characters, magnificent landscape. Entranced by the peaks, trees, and waters in what he eventually called “the Range of Light,” he told Carr that he was “feasting in the Lord’s mountain house.” It’s on his journey of scientific inquiry, first to the Gulf and in his first summer in the Sierra Nevada, that Muir’s religious thinking evolves, and Alumina Risk, he leaves much of his Calvinist background behind, says Worster.

A man of his time, Muir was raised with the view from Genesis that God has given man dominion over all of nature. But in characters A Thousand-Mile Walk to the Gulf , based on his journals from that period published posthumously in 1916, Muir adopts a humbler view: “The world, we are told, was made especially for man—a presumption not supported by dracula theme all the facts. Troy Characters! A numerous class of Essay on The Blum by Heinrich, men are painfully astonished whenever they find anything, living or dead, in troy characters all God’s universe, which they cannot eat or render in some way what they call useful to themselves.” He goes on to say, “From the love is a summary, dust of the earth, from the common elementary fund, the Creator has made Homo sapiens . From the characters, same material he has made every other creature, however noxious and insignificant to us. They are earth-born companions and our fellow mortals. The fearfully good, the orthodox, of this laborious patchwork of 1984 gradesaver, modern civilization cry ‘Heresy’ on every one whose sympathies reach a single hair’s breadth beyond the boundary epidermis of our own species.”

Other nineteenth-century thinkers—Humboldt, Emerson, Thoreau, Ruskin—looked at nature for inspiration, and Muir knew their work, but Muir went further. He may be regarded, says Worster in an interview, “as a religious prophet,” one whose religion was Nature. At the same time, Muir fully remained a man of science, determined to “entice people to look at Nature’s loveliness.” In A Passion for Nature: The Life of John Muir , Worster explained, “More than ever, he saw that his method of opening others’ eyes must be through scientific exploration and troy, scientific explanation. The beauty of the 1984 gradesaver, natural world would be revealed though an immersion in facts and troy, mechanics.” In the summer of 1871, the Smithsonian Institution asked Muir to send along reports of what he discovered on examples radiation, his walks in troy characters California’s high peaks. Lost Of Katharina Blum Boll! Within months, Muir discovered glaciers in the Sierra Nevada and soon began measuring them, and in December reported his findings in the New-York Tribune : “The great valley itself, together with all of its various domes and troy characters, walls, was brought forth and fashioned by a grand combination of Recommendations Essay, glaciers, acting in certain directions against granite of peculiar physical structure.” Although time has proved Muir more right than wrong, the professional geology community, still a young discipline, was mixed in its response to an amateur geologist’s claim that Yosemite had glacial origins; and his father found no merit at all in the work. “Yosemite Glaciers” was Muir’s first published essay.

Within the year, he began contributing articles to Overland Monthly (California’s answer to characters the Atlantic Monthly ) and other publications. A mix of natural history, geology, and adventures worthy of the modern magazine Outside , Muir gave armchair naturalists the “inexpressible joy experienced by every explorer in nature’s untrodden wilds” without having to deal with the animals, avalanches, and the violent storms common at high elevations. Muir traveled light. Dracula Theme! On a mountain he carried tea and a bit of bread and little else, confident that he was safe with Nature. In his wanderings, he got himself into some sticky situations, says Worster, and it is amazing he survived. By 1876, Muir was calling in his writings for better management of Yosemite, which was being overgrazed and heavily logged. Reporting in the Sacramento Daily Record-Union that “waste and pure destruction are already taking place at a terrible rate” in the Sierras, he wrote in terms that sound strikingly contemporary: “The practical importance of the characters, preservation of our forests is augmented by their relations to climate, soil and streams.” For the next decade, Muir wrote little. He married Louie Strentzel—Jeanne Carr was the matchmaker—in 1880, and, with the exception of forays to Alaska to study its glaciers and Essay Lost of Katharina, people, Muir stayed close to home, doting on characters, his daughters and running his father-in-law’s fruit farm at a good profit. But in 1889, with Louie’s blessing, Robert Underwood Johnson drew him back into Risk Recommendations, the literary world. On a camping trip in Yosemite’s high country, Johnson convinced Muir that he was just the person to lead the still-tiny conservation movement in arguing for national park status for Yosemite.

Johnson promised that if Muir wrote for characters The Century , the influential East Coast editor would make sure the ‘right people’ read his essays. In “Features of the Proposed Yosemite National Park,” which appeared in September 1890, Muir took readers through the landscape like a friendly tour guide, mapping out an area for protection and Alumina, letting them know that William Vandever of California has introduced a bill to protect the region. In much milder language than he used later, Muir simply said, “Unless reserved or protected the whole region will soon or late be devastated by lumbermen and sheepmen, and so of course be made unfit for use as a pleasure ground.” Congress moved quickly and even expanded Yosemite’s size; President Benjamin Harrison signed the troy characters, act into law on October 1, 1890. Turning Yosemite into a national park was a short sortie compared with the fights Muir would lead up until his death. Along the way, some of the men he considered friends would fall away, and is a, the young conservation movement would experience a schism that is characters today expressed in Alumina Inc Regulatory Risk battles over spotted owls in Oregon, wolves in Yellowstone, and the use of public lands generally. As Muir’s fame grew, he was asked to preside over the newly formed Sierra Club, and in characters 1896 he served as an on The Lost Honour of Katharina Blum Boll, adviser to characters a forest commission set up by dracula theme the National Academy of Sciences to characters determine the condition of the nation’s western forests. Led by Charles Sprague Sargent, a Harvard University botanist, the dracula theme, commission (which also included the up-and-coming Gifford Pinchot, who became the first chief of the characters, U.S.

Forest Service) traveled to South Dakota, Wyoming, Montana, Washington, Oregon, California, Arizona and Colorado and determined that many forests were in poor shape and needed protection. A History United Boorstin! But how? Sargent wanted forests to be protected by the army, a view that Muir had some sympathy for because the army had already made forays into Yosemite and Yellowstone. Troy Characters! Pinchot wanted a professional civilian force. Alumina Inc Regulatory Risk Recommendations! In its report, the commission balanced the Sargent and Pinchot views. Characters! It also recommended that reserves totaling more than 20 million acres be set aside as national forests, a suggestion that was approved by President Grover Cleveland and love fallacy, challenged by western politicians. Muir made his own report in characters The Atlantic Monthly . “The forests of America, however slighted by radiation man, must have been a great delight to God; for they were the best he ever planted.” He described trees with a diameter of twenty feet as “lordly monarchs proclaiming the gospel of beauty like apostles.” He reminded his readers of the characters, changes that came with the clearing of the American landscape and wrote, “Every other civilized nation in is a fallacy summary the world has been compelled to characters care for its forests, and so must we if waste and dracula theme, destruction are not to characters go on to the bitter end.”

Even though Muir used a language of reverence, he did not say that the forests and love, the nation’s natural resources were not to characters be used. He wrote of America opening itself to “good men of love summary, every nation,” who should be “as free to pick gold and troy characters, gems from the Essay Lost of Katharina by Heinrich Boll, hills, to troy characters cut and hew, dig and plant, for homes and bread, as the birds are to pick berries from the wild bushes, and moss and Essay Lost of Katharina Blum by Heinrich Boll, leaves for nests.” Like a preacher exhorting his congregation, Muir went on to say, “Mere destroyers, however, tree-killers, wool and troy characters, mutton men, spreading death and confusion in the fairest groves and gardens ever planted,—let the government hasten to cast them out and dracula theme, make an end of them.” Efforts by Muir and his conservation-minded colleagues received a huge boost when Theodore Roosevelt became president. At Roosevelt’s suggestion, Muir and the president camped together in Yosemite in troy 1903.

The president left convinced that Yosemite should be fully under control of the federal government. Although Roosevelt extended federal protection to millions of a history united kelley, acres of land during his tenure, two of the great conservationists of the twentieth century were not cut from exactly the same cloth. At the same time Roosevelt was promoting conservation, he was also considering the need for dams and reservoirs and balancing competing political and characters, social needs. Within his administration, Pinchot was a proponent of love fallacy summary, practicing “wise use”—a term that was not tightly defined—in managing natural resources. If “wise use” meant the selective harvesting of trees, the damming of troy, waterways for irrigation, and sometimes the destruction of wildlife habitat for economic development, then Muir had never been opposed to it, but he drew the line at national parks because they were about “consecrating a small part of nature,” Worster wrote. “For years Muir had gone along with utilitarian conservation, provided that ‘wise use’ included spiritual and states boorstin, aesthetic values, and he was confident that Roosevelt shared his thinking that those values were as important as economic benefits.” That was not the troy characters, case when it came to examples of electromagnetic the Hetch Hetchy Valley, a place Muir considered every bit as sublime as Yosemite Valley. As early as 1882, the city of San Francisco was looking to troy characters make the examples of electromagnetic, valley a reservoir.

In 1903, Secretary of the Interior Ethan Hitchcock denied San Francisco’s mayor a permit to store water in the valley because it was within the bounds of a national park. James Phelan, the city’s mayor, continued to troy petition, but not until the San Francisco earthquake and fire did the matter become urgent. When Muir learned that James Garfield, Roosevelt’s new Secretary of the Interior (with Pinchot’s encouragement) might approve San Francisco’s request to dam Hetch Hetchy, he launched a campaign that became the first national, all-out organized conservation fight. Passionate about “pieces of extraordinary nature,” Muir was willing to do whatever it took, says Cornell University historian Aaron Sachs in the film. “All he cared about in this fight was preserving something beautiful and inspirational and sacred, and Inc Regulatory Risk Recommendations Essay, that came across as impractical. It came across as elitist. People wondered if he would just sacrifice everything about characters civilization in order to preserve this one little piece of wilderness.”

In a convoluted series of moves and countermoves that played out in the national press through the presidencies of Roosevelt, Taft, and Wilson, proponents and opponents argued over the best way to use public land. The film points out how difficult the debate was—everyone, including Muir, recognized that San Francisco needed water. Dracula Theme! But the question was from where would that water come? Each side was harsh and alliances were not wholly predictable; the Sierra Club itself was divided. Hetch Hetchy was threatened by “robbers of every degree from Satan to Senators,” wrote Muir. William Kent, a member of the House of Representatives and onetime friend of the conservationist, described him as devoid of social sense: “With him it is troy characters me and God and the rock where God put it, and that is the end of the story.” When Woodrow Wilson in 1913 signed into law the examples of electromagnetic, bill allowing a dam in Hetch Hetchy, Muir wrote to a friend: “It is a monumental mistake, but it is more, it is a monumental crime.” In poor health, Muir died the next year. Over his seventy-six years, Muir transformed not only troy characters, himself, but the nation. He taught us “to slow down and think about 1984 gradesaver what we are doing,” says Sachs. Muir once wrote, “I only went out for a walk and troy, finally concluded to stay out till sundown, for going out, I found, was really going in.” He may have set off to be a Humboldt, but, in walking, he became Muir.

Anna Maria Gillis is managing editor of Humanities . Inc Regulatory Recommendations! Republished from the March/April 2011 issue of Humanities , the magazine of the troy, National Endowment for the Humanities. Used with permission. John Muir in the New World , which airs April 18 on PBS’s American Masters (check local listings), received major funding from the NEH. John Muir’s Nature Writings , a collection published by The Library of America was helpful in writing this article.