Embracing Diversity Eth/125 - 1596 Words

Embracing Diversity Final Research Essay Kevin S. McGhee ETH/125 Week Nine Embracing Diversity It is said that by 2050, the population of the United States will increase by 82 % if current trends continue as they are. It is also states that of that increase in the population that 50 million will be immigrants and another 67 million will be of natural immigrants that are now citizens. Jeffrey Passel and D Vera Cohn (2008). With the current bias, and prejudice attitude toward ethnic groups. We as a society will need to become more diverse in our society to accommodate this growth in our population. Some will fear this â€Å"invasion† of our borders, but others will be ready to embrace it with opportunity. Our country is ready for change†¦show more content†¦The United States culture does stereotype and our culture does discriminate ethnic cultures and groups of men and women for their differences and not for who they are. The news and the issues in America are a variety of how we as a society believe in, otherwise we as a culture would not have a more direct voic e except on election day. Today, we have so many reality T.V. shows with such a great diverse group of men and women starring in them that the public gets a chance to see how someone with an ethnic background other than ours live. This is good for it opens the doors for society to see the similarities and the differences and realize it is alright. The media plays a great part in showing diversity in a positive light. Diversity starts early and it starts when you are in school. Look at the issues the schools face today. You have issues with prayers in school, Should we as a country still allow prayer in school? We have such a vast and great mix of children in school today that that would be a great place for anyone parent to learn more about diversity. Become a parent that is involved with their child’s school and what they do. The school system and the country’s education always needs volunteers. What better place to teach children to embrace the difference between one child and another. Help theShow MoreRelatedHbr When Your Core Business Is Dying74686 Words   |  299 PagesCompany . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66, 124 Board Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Eaton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 ETH Zurich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 GE Capital. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 General Electric . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Project Management And Operation Into The Ict Model...

Introduction The concept of BIM integrates all the activities related to the design, construction and operation into the ICT model developed and implemented within a communication platform. From the point of view of the project management theory and construction practice, the area of interest is integrated risk based on BIM. Negative consequences such as delays and financial losses that are detrimental conducted by investors raise a question of whether and how implementation of principles of BIM in project management can improve management activities associated with risk in construction projects. BIM in narrow terms, it is understood as a tool – Small BIM, a digital building model itself in the sense of a central information management hub. In this thesis BIM shall be seen from a second, broader perspective – Big BIM - that comprises interrelated functional, informational, technical and organisational issues (Volk, Stengel Schultmann, 2014, p. 111). Big BIM contributes analysis that can help offer an optimized solution given task constraints. BIM (Building Information Modelling) based on 3- dimensional information models contribute most noticeably in the visualization of construction information throughout a lifecycle. The chief effects would be interference management at the design phase using 3D information and schedule management at the construction phase using 4D. The visualization range has included cost, sustainability, operation and maintenance information to 4DShow MoreRelatedPaper Case Study Nantonia  3635 Words   |  15 PagesPaper Case study Nantonia   ICT Strategy amp; Planning Master : ICT in Business Location : University, Leiden Course : ICT Strategy amp; Planning Assignment : Paper Case study Nantonia Date : 3 June 2011 Name : Suraj Soerdjbali Studentnr : Teacher : ------------------------------------------------- Part 1 The business model: 1. Partners: Natepco is a subsidiary of Natonia Energy Holdings. 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Terry Fox Essay free essay sample

Terry Fox is a very well known Canadian who has made a large impact on Canadian history. In March 1977, Terry discovered he had a malignant tumor in his leg. The tumor in his leg forced him to have it amputated just above the knee. Terry had a goal of running across Canada in order to raise money for cancer research. His original goal was to raise one million dollars, and then later on changed his dream to 23 million. He hoped that he could raise a dollar towards cancer research for every Canadian there was. After 143 days of running Terry had to stop running just outside Thunder Bay, due to the cancer spreading to his lungs. In 1981, after Terry received many awards and raised much more money, he sadly passed away. Even after his death, Terry Fox is one Canadian who made a great difference in Canadian history. He made a difference because of his contribution to the awareness of cancer, the fact that he is a great role model to others, and how he touched people’s hearts. We will write a custom essay sample on Terry Fox Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Firstly is how big of a contribution Terry made to the awareness of cancer. The day before Terry’s amputation he was reading about how a man with a disability ran a marathon. Reading about that man inspired Terry very much and he decided to run a marathon himself. He did finish in last but with a lot of a support from fans, family members and friends. After the marathon Terry got the idea of running across Canada to raise money for cancer. He felt that not enough money was raised to the cancer research and he knew he could make a difference. He personally sent a letter to the Canadian Cancer Society. In that letter he wrote, â€Å"I’m not a dreamer, and I’m not saying this will initiate any kind of definitive answer or cure to cancer, but I believe in miracles. I have to.† He started off his run with his artificial leg being dipped into the Atlantic Ocean and took off. During his run many radio stations and television stations hear about the Marathon of Hope and broadcasted it everywhere. More and more people were finding out and more and more people were donating money. Terry’s original goal of one million was then raised to 23 million. He hoped to raise a dollar for every Canadian. Not only were people donating lots of money many people were finding out about cancer. Many people had no idea what cancer was and Terry’s run made them realize. The fact that Terry made so many people understand what cancer was and how much money was needed for the research  made a significant difference in Canadian history. After Terry’s death many people still donate money under his name. Also, many runs in honor of Terry and his money raising are still being held to this present day. Secondly, something that shows that Terry Fox made a difference in Canadian history is how great of a role model he is. Terry is a very strong person who fought through his disability. Terry set a message across that anyone with a disability can still do just about everything, maybe with a few adjustments. He also set another message of don’t give up. Although Terry was forced to stop running due to the cancer spreading, he continued to help get the money raised and kept trying. Terry went through a lot of tough training and pain for the marathon of hope, so he could save lives of many others out there. Terry was a caring person who was not bitter towards his disability; he fought through it no matter what. To be a good role model or hero you need to be: confident, responsible, respectful, trust worthy, hopeful, patient, enthusiastic, creativity, dedicated and much more. Terry fox has all of those qualities and that is why he would make a great leader. Not only did Terry do something right for others, he did something right for others the right way. By how much effort Terry put into his goal really showed how strong and dedicated he was. He really was a true leader, hero and role model and still is. Thirdly, Terry made a difference to Canada on how much he touched people’s hearts. Seeing someone do something helpful to others can really change your view on things. It can influence you to try and help out others as well. Terry showed so many people how selfless he was and it really made an impact on others. If Terry hadn’t raised so much awareness and money for cancer research many more people could of lost their lives. It touched people’s heart to know that that one man saved so many. He started something that was heart changing for himself, his family, his community and numerous other people in the world. People still continue to have marathons in Terry’s name to show how life changing and heart changing he really was. So many people have been inspired by the heart-warming story and have gone out of their way to make a difference. Millions and millions of dollars have been raised thanks to Terry and his great decisions in life. Terry’s dream was to cure  cancer, and quickly it became a dream of the nation. Terry’s commitment is what kept everyone going. Terry’s commitment is what also touched so many people’s hearts and inspired so many. He did make a significant change in Canadian history due to how heart warming and true his story is. Terry Fox is a Canadian who made a significant difference in Canadian history due to his contribution to the awareness of cancer, how great of a role model he is to others, and how well he touched people’s heart. To this date, over six hundred million dollars has been raised for Cancer research in Terry’s name through the Terry Fox run held through Canada and around the world. He was a strong, independent Canadian who didn’t give up and made a great difference to Canadian history. Without Terry Fox many people would not have been as inspired and would not have had such a great role model. He truly was a life changer.

Qantas Airways Limited Auditing and Quality Assurance Free Solution

Question: Discuss about the Auditing and Assurance for Qantas Airways Limited. Answer: Introduction This study deals with auditing and assurance in Australia. In this particular assignment, emphasis has been given on understanding the audit procedures followed by Qantas Airways Limited. Qantas Airways Limited is one of the Australian-listed companies operating in airline industry in and around the world (Qantas.com. 2016). It is the largest airline company in terms of fleet size as well as international destinations and international flights. Qantas Airways Limited occupies the third position in and around the world. The first question requires identifying the inherent risks faced by Qantas Airways Limited in carrying out the audit functions (Soh and Martinov-Bennie 2015). The main objective of Qantas Audit Committee involves assisting Board for fulfilling corporate governance responsibilities. It should be in alignment with financial reporting as well as risk management and audit risk for future analysis purpose. It requires the integrity of operations for the company Qantas Airwa ys Limited financial reporting in compliance with legal as well as regulatory obligations (Varughese, Janda and Obermair 2014). This particular question determines the inherent risk factors pertaining to Qantas Airways Limited. Qantas Airways Limited views it as independence of external and internal auditors in conducting future plan of action (Simnett, Zhou and Hoang 2016). The combined part explains the rendering actions undertaken by audit committee on enterprise risk management and internal control framework. This particular part requires listing down the inherent risks faced by Qantas Airways Limited in the audit-planning phase (Simnett, Carson and Vanstraelen 2016). Below is the table that explains the four inherent risks with proper justification. For each category identified, audit procedure is explained for Qantas Airways Limited. In other words, Qantas Airways Limited has weak internal control system that needs improvement as per the auditors (Redmayne 2013). It requires obtaining list of financial facilities for viewing at the management of Qantas Airways Limited based upon terms and conditions. Qantas Airways Limited Audit Committee needs to perform the compliance of actions mentioning the underlying issues for the selected Australian company (Moroney et al. 2014). In this particular part, audit procedures are planned for carrying out in response with the identified inherent risks for Qantas Airways Limited. Inherent Risk Justification Assertion and Ledger accounts impact Audit Procedure or Task Fuel and Foreign Exchange volatility risk The above risk comes under medium category Inspecting the hedging programs for Qantas Airways Limited (Moroney and Trotman 2015) Inspecting the risk management planning for Qantas Airways Limited (Qantas.com. 2016) Inspecting the current hedging contracts for Qantas Airways Limited (Qantas.com. 2016) Continuity of critical systems The above risk comes under low category Inspecting the hardware as well as system software specifications for Qantas Airways Limited (Liao, Lin and Zhang, 2016) Inspecting on the IT contingencies as well as backup plans and failover for Qantas Airways Limited (Qantas.com. 2016) Usage of external confirmation for Qantas Airways Limited (Qantas.com. 2016) Credit Rating The above risk comes under Medium category Inspecting the debt of Qantas Airways Limited for assessing the cash flow operations (Junior, Best and Cotter 2014) Evaluating the state of current fleet stock for Qantas Airways Limited (Qantas.com. 2016) Obtaining as well as inspecting financing agreements of Qantas Airways Limited (Hardy 2014) Inspecting current liquidity position of Qantas Airways Limited (Botica Redmayne 2013) Industrial Relations The above risk comes under Medium category Observing the current working condition of Qantas Airways Limited (Hardidg et al. 2013) Impact widely in the financial statement of Qantas Airways Limited (Green and Taylor 2013) Inspecting worker as well as Union agreements of Qantas Airways Limited (Gramling et al. 2012) In this particular part, it is required to mention the analytical review as indicated in the financial statements of Qantas Airways Limited. Each area are identified and mentioned how far it is affected like high, medium or medium risk as well as need for improvement at the same time (Bdard et al. 2015) This part explains the audit procedures undertaken by the auditor in the audit-planning phase. Figures are extracted from the annual report of Qantas Airways Limited (Qantas.com. 2016). Analytical Review- Identification of area of concern Justification Assertion and Ledger accounts impact Audit Procedure or Task Liquidity Ratio The above risk comes under medium category Current Assets 2014- 0.746 2015- 0.655 Cash Ratio 2014- 0.426 2015- 0.399 Qantas Airways Limited has better liquidity position and need further improvement for retaining the global marketplace (Qantas.com. 2016). From the annual report of Qantas Airways Limited, it has been noted that the company requires achieving ideal current ratio as 2:1. In the year 2015, current ratio arrives at 0.655. There has been decrease in current ratio from 2014 to 2015. This means that Qantas Airways Limited requires acquiring current assets for meeting the short-term obligations in the upcoming financial year (Qantas.com. 2016). Collision on asserted ledger will be affecting in the company financial statement of Qantas Airways Limited (Qantas.com 2016) Inspection and Enquiry Profitability ratios The above risk comes under low category Return on Assets 2014- 1.79% 2015-(2.36%) Profit Margin 2014- 1.26% 2015- (18.52%) Qantas Airways Limited has weak profitability position and need further improvement for retaining the global marketplace (Qantas.com. 2016). From the annual report of Qantas Airways Limited, it has been noted that the company requires net profit and increase in Return on assets. In the year 2015, profit margin arrives at negative figure at 18.52. There has been decrease in Net profit from 2014 to 2015. This means that Qantas Airways Limited requires to work upon the profitability aspects in the upcoming financial year (Qantas.com. 2016). Contact on asserted ledger will be affected in the company financial statement of Qantas Airways Limited (Qantas.com 2016). Observation Recalculating interest amount as well as principal payments for allocating financial resources for the company Qantas Airways Limited Financial Leverage Ratios The above risk comes under medium category Debt to assets ratio 2014- 0.708 2015- 0.835 Debt to equity ratio 2014- 2.430 2015- 5.043 Qantas Airways Limited has better solvency position and need further improvement for retaining the global marketplace (Qantas.com. 2016). From the annual report of Qantas Airways Limited, it has been noted that the company requires achieving ideal debt ratio. In the year 2015, debt to equity ratio arrives at 5.043. There has been decrease in debt to equity ratio from 2014 to 2015. This means that Qantas Airways Limited requires reducing in the debt obligations in the upcoming financial year (Qantas.com. 2016). Crash on asserted ledge will be affected in the company financial statement of Qantas Airways Limited (Qantas.com 2016). Analytical Procedures Inspection Auditors require understanding case of financing structure in relation with financial coenants (Qantas.com. 2016). Type of audit opinion issued by Independent Auditor There are four types of auditor opinion Adverse opinion Disclaimer of opinion Unmodified opinion Qualified opinion The above are the four audit opinion types and the recommended audit opinion is unqualified opinion in this case. As per KPMG opinion, it suggested that Qantas Airways Limited annual report for 2014 is in accordance with Corporation Act in the year 2001. Secondly, Qantas Airways Limited complies with IFRS (International Financial Reporting Standards). In the above part, auditor has identified unqualified opinion. It is agreed with the audit opinion as other alternative opinion does not match with the company annual report figures as for Qantas Airways Limited (Qantas.com. 2016). Audit opinion given by Auditors is true and possess fair representation as stated in the financial statements. The audit report prepared by the auditor is in accordance with AASB and IASB guidelines for the company Qantas Airways Limited (Qantas.com. 2016). According to the auditor opinion, they suggested unqualified opinion as predicted from the annual report of Qantas Airways Limited (Qantas.com. 2016). There are no particular issues after conducting audit report that will individually strengthen or weaken audit opinion. Process of Corporate Governance, Audit Committee and Composition The Board endorses with the Australian Stock Exchange (ASX) Corporate Governance Principles as well as recommendations for establishment for the year 2014. Qantas Airways Limited follows the third edition of Australian Stock Exchange (ASX) Corporate Governance Council (Qantas.com. 2016). In this particular question, Qantas Airways Limited relates with applying corporate governance principles and recommendations mentioned in the annual report for the given year. Audit Committee of Qantas Airways Limited Qantas Airways Limited has an audit committee with correct composition. This particular company sets out required accounting standard such as Australian Stock Exchange (ASX) Corporate Governance Council for future analysis purpose (Liao, Lin and Zhang, 2016). Audit Committee sets out the audit opinion by keeping in mind attributes like safety, Security Committee and Health actions. Composition Selection of members who are financially literate Selection of Non-Executive Directors Three members Mostly or majority of independent Non-Executive Directors Audit opinion given by audit committee of Qantas Airways Limited is beneficial in carrying out the business operations in the most appropriate way (Qantas.com. 2016). There are several benefits of Audit Committee for any business organization for audit process activities (Qantas.com. 2016). Auditor need to perform internal as well as external audit in their respective position. Internal audit means establishing audit as well as risk management framework for assuring the given assessments on timely manner. On the contrary, external audit reveals monitoring as well as evaluating of performance and independence at the same time (Liao, Lin and Zhang, 2016). Audit Committee serves their service to the company for connecting direct line of communication between the Board as well as auditors The auditing Profession The audit Committee believes in ensuring auditing professionals in compliance regarding the code of ethics as well as regulations The Audit Committee aims at strengthening the information for helping capital investors. They interpret society expectations as well as standard of management for future analysis purpose (Simnett, Carson and Vanstraelen 2016). The Audit Committee is responsible in representing the experts in the required field of accounting as well as auditing and risk management. It enables undertaking responsibility by the Audit Committee for conducting accounting, audit as well as risk reviews. Audit Committee members are entitled in relying upon Qantas Airways Limited matters (Liao, Lin and Zhang, 2016). It requires undertaking responsibility on expertise especially by external professionals. It relies upon accuracy of information, as members may not be aware regarding issues of reliance or appropriateness of situation. Qantas Management is responsible in implementing as well as managing enterprise-wide accounting and risk management strategies. It involves policies and procedures in complying with applicable accounting standards as well as laws and regulations. Addition to that, it assumes for reporting on the effectiveness of Qantas Airways Limited for risk management and internal control framework for solving business risks (Simnett, Carson and Vanstraelen 2016). Audit Committee is responsible for reporting any incident in case of fraudulent activities on behalf of Qantas Airways Limited internal controls. It ensures reporting for Qantas Airways Limited insurance programs. It requires maintaining sufficient knowledge as well as skills and expertise in and within the Qantas Airways Limited finance function in the most appropriate way (Soh and Martinov-Bennie 2015). Conclusion At the end of the study, it is concluded that Qantas Airways Limited renders services in the airline sector. The above analysis involves understanding the fact regarding the audit committee of Qantas Airways Limited in carrying out the audit opinion in desired form. The Audit Committee requires maintaining free as well as open communication in alignment of Qantas Management especially for external and internal auditors. Audit Committee has the authority for seeking any potential information from any type of employee working under Qantas Group. This particular Committee can take any kind of independent legal as well as financial advices for appropriate course of action. They are responsible in reviewing as well as monitoring financial reports for Qantas Airways Limited. It further adds on advice for risk management issues by the auditors undertaken by CHESS. Qantas Management should be preparing integrity of group in order to provide financial information as rendered by Audit Committe e. Reference List Bdard, J., Coram, P., Espahbodi, R. and Mock, T.J., 2015. Does Academic Research Provide Sufficient Evidence in Support of Changes to the Audit Reporting Model?. Available at SSRN 2631676. Botica Redmayne, N., 2013. Auditing and Assurance Services in Australia: An Integrated Approach. Pacific Accounting Review. Gramling, A., Johnstone, K.M., Jubb, C. and Rittenberg, L.E., 2012. Auditing and Assurance: A Business Risk Approach. Cengage Learning Australia. Green, W. and Taylor, S., 2013. Factors that influence perceptions of greenhouse gas assurance provider quality. International Journal of Auditing, 17(3), pp.288-307. Hardidge, D., Abeysekera, I., Chew, T.G., De Santi, R., Egan, T., Ghandar, A., Jakubicki, P., Lee, A., Luckins, J., Ridley, C. and Shying, M., 2013. A guide to understanding auditing and assurance: listed companies. Hardy, C.A., 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia. Journal of Information Systems, 28(2), pp.357-377. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon. Journal of Business Ethics, 120(1), pp.1-11. Liao, L., Lin, T.P. and Zhang, Y., 2016. Corporate Board and Corporate Social Responsibility Assurance: Evidence from China. Journal of Business Ethics, pp.1-15. Moroney, R. and Trotman, K.T., 2015. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports. Contemporary Accounting Research. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014. Auditing: A Practical Approach. Wiley Global Education. Qantas.com. (2016).Our Company | Qantas. [online] Available at: https://www.qantas.com/travel/airlines/company/global/en [Accessed 12 Sep. 2016]. Redmayne, N.B., 2013. Auditing and Assurance Services and Ethics in Australia: An Integrated Approach. Journal of Accounting Organizational Change. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities. Auditing: A Journal of Practice and Theory. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting. In Integrated Reporting (pp. 269-286). Palgrave Macmillan UK. Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), pp.80-111. Varughese, E., Janda, M. and Obermair, A., 2014. Can the use of quality assurance tools reduce the impact of surgical complications on the well being of obstetricians and gynaecologists in Australia and New Zealand?. Australian and New Zealand Journal of Obstetrics and Gynaecology, 54(1), pp.30-35.