Morphophonemics Types free essay sample

Morphemes may have more than one variant in different environments, we can have another definition of morpheme, i. e. a morpheme is a group of allomorphs which have similar meaning or show semantic similarity, and are in complementary distribution. The change in form from the base into other allomorphs is called ‘morphophonemic’ change or alternation, while the study of morphophonemic change of morphemes in different environment is called, as mentioned before, ‘morphophonemic’. Morphophonemic can be change, that is, change of the base of morphemes into the other allomorphs can be classified into the following types : 1. Assimilation Assimilation is process by which a sound of a morpheme is made similar to that of another morphemes to which the former is added, for instance : Assimilation is the influence of a sound on a neighboring sound so that the two become similar or the same. For example, the Latin prefix in- not, non-, un- appears in English as il-, im-. We will write a custom essay sample on Morphophonemics Types or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page nd ir- in the words illegal, immoral, impossible (both m and p are bilabial consonants), and irresponsible as well as the unassimilated original form in- in indecent and incompetent. Although the assimilation of the n of in- to the following consonant in the preceding examples was inherited from Latin, English examples that would be considered native are also plentiful. In rapid speech native speakers of English tend to pronounce ten bucks as though it was written tembucks, and in anticipation of the voiceless s in son the final consonant of his in his son is not as fully voiced as the s in his daughter, where it clearly is [z]. From the base of the Indonesian activating morpheme

Art and Mind Essay Example For Students

Art and Mind Essay The human mind is a very powerful tool and organ. There are however imperfections in the way it processes things. Illusions for example, are visual stimuli that trick the brain because the brain cannot process all visual images correctly. Why do we see puddles forming up the road while we are driving in our cars on a hot summer day? Why do some parts of a drawing look bigger when in fact they are smaller? There have been many artists that have used illusions in their paintings, M. C. Escher, Scott Kim, and Salvador Dali. Each artist employed a different illusionary style. We will write a custom essay on Art and Mind specifically for you for only $16.38 $13.9/page Order now In Dalis works of art, he often uses perceptual ambiguity and e often see hidden faces of himself or others that are painted into his paintings. To see these images, we must step away and look at certain objects from a different perspective. We must first comprehend why illusions happen to begin exploring perceptual ambiguity. To answer the first question proposed above, we must understand that heat makes light waves bend. So, the light streaming in from the sky doesnt travel in a straight line to your eye from up above, it comes to your eye from a different direction, in fact it looks like its coming from the pavement. So your brain doesnt quite know how to interpret it, it ees a patch of sky right in the middle of the road, and ends up thinking that its a puddle of water. This is also what happens in deserts, when the heat distorts light from the sky to make look like theres a lake in the middle of the sand. So why do we see illusions in works of art? Well, we know that the brain processes whatever it is fed. For example, if something is small, your brain thinks its far away. If something is your brain thinks its up close. There are other assumptions that your brain makes too, all based on the fact that it remembers what its seen before, and assumes that what it sees now will be similar. Of course, all things small are not far away and all things big are not close, so sometimes your brain makes an assumption and its wrong. Perceptual ambiguity or double imagery has been around for a long time. One of the earliest examples of this phenomenon is a picture of an old woman and a younger one where one can see one or the other depending on what features one focuss on first. Ones view of this image remains static until the viewer starts to pay attention to different regions and contours. Researchers have found that certain regions will favor one perception from the other. Once a certain feature is identified as one part f the face, the viewer can follow the lines that develop from that feature and fill in the rest of the picture, creating another different stable view. The human visual system tends to group like or related regions together, so we cannot see the two mixed views at one time. Researchers have also found that we do not need to shift our gaze for the image to reverse. The reversal may happen, but it usually happens at a slower rate. One test was done where the image was stabilized onto the retina, so any eye movements would have no effect perception wise during the subjects viewing. This indicated that higher cortical processing was ccurring during the viewing of the image, which in turn indicated that viewing anything is an active process. The human brain needs to process information in order to make sense out of it. Salvador Dali was a Surrealist that also used perspective ambiguity in his works. Dali was a Spaniard, born in 1904 in Figueres, Spain. .u79d9ef5c5ad73119bbdc106e5b52e12f , .u79d9ef5c5ad73119bbdc106e5b52e12f .postImageUrl , .u79d9ef5c5ad73119bbdc106e5b52e12f .centered-text-area { min-height: 80px; position: relative; } .u79d9ef5c5ad73119bbdc106e5b52e12f , .u79d9ef5c5ad73119bbdc106e5b52e12f:hover , .u79d9ef5c5ad73119bbdc106e5b52e12f:visited , .u79d9ef5c5ad73119bbdc106e5b52e12f:active { border:0!important; } .u79d9ef5c5ad73119bbdc106e5b52e12f .clearfix:after { content: ""; display: table; clear: both; } .u79d9ef5c5ad73119bbdc106e5b52e12f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u79d9ef5c5ad73119bbdc106e5b52e12f:active , .u79d9ef5c5ad73119bbdc106e5b52e12f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u79d9ef5c5ad73119bbdc106e5b52e12f .centered-text-area { width: 100%; position: relative ; } .u79d9ef5c5ad73119bbdc106e5b52e12f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u79d9ef5c5ad73119bbdc106e5b52e12f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u79d9ef5c5ad73119bbdc106e5b52e12f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u79d9ef5c5ad73119bbdc106e5b52e12f:hover .ctaButton { background-color: #34495E!important; } .u79d9ef5c5ad73119bbdc106e5b52e12f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u79d9ef5c5ad73119bbdc106e5b52e12f .u79d9ef5c5ad73119bbdc106e5b52e12f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u79d9ef5c5ad73119bbdc106e5b52e12f:after { content: ""; display: block; clear: both; } READ: Vegetarianism EssayAs he was growing up he attended the San Fernando Academy of Fine Arts in Madrid, and three years after his first one-man show in 1925, became internationally renowned. He was a big part of the Surrealist movement until war broke out and his apolitical attitude clashed with the Surrealists. He was ushed out of the Surrealist movement after a trial, but many still associated him with Surrealism, and showed his paintings at Surrealist exhibitions. After a couple of years, he moved onto a new style, where he was preoccupied with religion and science. Dali died from heart failure and respiratory complications in 1989. In 1962, Dali painted a painting titled Vision of Hell, which combined his Surrealistic style with his classical style. In this painting, the viewer can see three images of a face or person, which some say looks like Dali himself. The first image can be seen in the upper center part of the painting, ext to the divine figure of either Mary or Christ. The second can be seen in the lower left center part of the painting, forming from a puff of smoke. The last and most dominant face in the painting can be seen by focusing on the black drops just a little left of center. They can be viewed as tears falling from an eye, the black streak above the eye is the eyebrow of the right eye, and the nose is formed by the lower part of the torso under the bosom, with the pitchfork making up one nostril. It looks like the figure is frowning or just very upset, the other pitchforks underneath seem to be making up the mouth. In another work by Dali, The Slave Market with Disappearing Bust of Voltaire, one can make out the face of Voltaire, but if the viewer looks closer, the eyes could be substituted for heads, and the shadows under the cheek could be substituted for clothing nuns would wear. We can see from the Dali example, and also from the old woman/young woman example that the brain is imperfect in catching everything. The way we perceive artwork makes big differences. If our brain were perfect, we would be able to catch all hidden images, and even see both images at the same time, but because we have imperfect brains, we cannot see the other image unless our perception changes.

The Importance of Writing-Sample Essays on Egyptian Hieroglyphs

The Importance of Writing-Sample Essays on Egyptian HieroglyphsYour writing sample, and the one you use to give the lectures that will guide you in taking up your Ph.D., should contain an essay on Egyptian hieroglyphics. This is the class where your master's program is located, as well as the general topic on ancient hieroglyphics for that particular program. By reading this article, you are now equipped with the information you need to write a successful sample essay on Egyptian hieroglyphics.Egyptian hieroglyphs refer to their use as writing instruments in Egypt, and as well as what they can convey in both written and spoken form. Today, they are used in a multitude of ways by people in many parts of the world, including for hieroglyphic inscriptions, meaning that they have been used for at least three thousand years. Nowadays, they are written with letters in a way that makes them difficult to decipher. The hieroglyphs also make these inscriptions look less organic and more artifi cial, and they even change over time.Hieroglyphs make it hard for someone to see how the letters are arranged when they are written. The Egyptian hieroglyphs are also used as a way to make a record of some historical event, and in the process, they actually tell the story. These stories have often been passed down by word of mouth or written down. There are different kinds of hieroglyphs, some of which depict animalistic scenes and others that depict human things.Because of the hieroglyphs' pictorial representation, they are sometimes regarded as being too long to be read. However, the way in which they are arranged allows the eye to be able to easily follow the arrangement of the letters. A good example is a section that would be referred to as 'w'. On this section, the fourth row of the hieroglyphs would be repeated three times; in most cases, the fourth row is the first row.In fact, the area commonly referred to as the 'w' section of the hieroglyphs, the section between the first and second row, was named the 'amarna,' which translates to 'bull's skin.' In modern day Egypt, this part of the hieroglyphs, which is called the w section, is used for animal sacrifice, and it is supposed to be too long to be read. However, since the sections are repeated three times, there are still 3-letter combinations that make up the phrase, 'the bull's skin' and that make it easier to understand.Unfortunately, while some people say that the ancient Egyptians had the ability to write in hieroglyphs, they did not really understand the glyphs that well, and so they used them mostly for worship. When it comes to ancient Egyptian literature, they were mostly literary documents, and the words they used did not have any real meaning. It was only during the New Kingdom period that the hieroglyphs started to be used as actual words.The introduction of the hieroglyphs into Egyptian literature is another important aspect of the hieroglyphs. The writings were used as a way to send messa ges back and forth, as well as a way to determine the frequency of weather in different areas of the country. There is another reason that the hieroglyphs were used as a method of communication, and that is their connection to funerals, especially in the New Kingdom.As you continue your work toward completing your Ph.D., writing samples of your writing and referencing the Egyptian hieroglyphs is an essential part of your preparation. You should keep in mind that the sample essays you will be using for reference will be the same ones you will be presenting when you give your lectures, and as such, you should have some knowledge of their layout and general structure before you begin writing. Make sure to check out our online sample essay on Egyptian hieroglyphs for help.

Metropolitan Community College Essays - Education,

Metropolitan Community College English 1010 Syllabus - 2017/SS COURSE IDENTIFICATION Title: English Composition I Prefix/Section: ENGL 1010 WK, WW Credit Hours: 4.5 Begins/Ends: June 6- August 15, 2017 Census Date: June 19, 2017 Withdrawal Date: August 1, 2017 Class Location: Online through Blackboard at http://blackboard.mccneb.edu/ . Students enrolled in online and hybrid classes are required to check and use MCC Student Email ( https://portal.microsoftonline.com ) for all official course correspondence. To ensure the instructor receives and can promptly respond to emails, students should compose and send messages from within the Blackboard course. CONTACT INFORMATION Instructor Name: Tim Riley Office Location: N//A but can meet by appointment Office Telephone: cell phone 402-981-5377 * Although you may leave voice messages with clear questions/concerns at this number, I will respond via email to your MCC account. Office Hours: N/A but can meet by appointment Email Address: [emailprotected] Students enrolled in online and hybrid classes are required to check and use MCC Student Email ( https://portal.microsoftonline.com )for all official course correspondence. To ensure the instructor receives and can promptly respond to emails, students should compose and send messages from within the Blackboard course. Academic Area: English, English as a Second Language, and Reading COURSE INFORMATION COURSE DESCRIPTION : Students develop rhetorical knowledge; practice critical reading, thinking, and writing; and use a writing process to draft, revise, and edit texts in a variety of genres with an emphasis on thesis-driven essays. COURSE PREREQUISITES : 1000-Level Writing Assessment Test Score or English 0960; 1000-Level Reading Assessment Test Score or RDLS 0100. MINIMUM TECHNICAL SKILLS: In the online setting, students should also be able to do the following: use MCC Student Email with attachments save files to and retrieve from a local drive save files in commonly used word processing program formats copy and paste identify and use a compatible web browser identify and install necessary updates install and use course-specific software programs COURSE OBJECTIVES : Upon completion of this course, students will be able to: Exhibit rhetorical knowledge Think, read, and write critically Use a writing process Exhibit knowledge of conventions REQUIRED SUPPLEMENTAL MATERIALS : Required Textbook: Writing Today, 3rd ed. , by Johnson-Sheehan and Paine *FULL EDITION is required - do not buy the short/brief edition as it does not have all of the readings* Supplementary Materials: Computer disk or other back up storage device College dictionary and thesaurus Microsoft Word highly encouraged Textbooks and other print materials can be purchased through the campus bookstores and online ( www.efollet.com ). COMPUTER REQUIREMENTS : The computer you use for MCC online courses must be able to run one of the Blackboard-compatible web browsers listed on the Browser Support Page: http://www.mccneb.edu/online/browsers.asp . SOFTWARE/FILE SUBMISSION REQUIREMENTS : Metropolitan Community College uses Microsoft products as part of its standard software and encourages students to do the same. You may save word-processed documents for file attachments in Microsoft Word .doc or . docx format. If your software does not allow either of these, then save files in Rich Text Format (.rtf). CLASS STRUCTURE : Online courses are equivalent to traditionally taught college courses and meet the same criteria for academic rigor and qualified faculty. Students complete the course by reading the text, completing online assignments and communicating with instructors via discussion, assignments, and e-mail. Students also will interact with other students through the use of Blackboard's Discussion tools. In the first few days of class, students should familiarize themselves with how the Blackboard system works and how to navigate through the class. Students can find tutorials explaining how to use the Blackboard system on the Blackboard homepage. To learn how to navigate through this course, a good place to begin is the 'Start Here' document in the 'Lessons' link on the left side of course screen. Information about course objectives, instructor and student expectations, assignments, grading scale, etc. is located in the course syllabus. Students should read through the syllabus thoroughly and email their instructor with any questions they have. Students should use the links on the left side of the course screen to locate the course Lessons', taking particular note of the syllabus, lecture sections, drop boxes, discussion boards, calendar, and communication links. When working through each week's Module,

Opening Ceremony Company

Opening Ceremony Company Channel Overview Opening Ceremony is a specialty store located in West Hollywood. The channel type that I chose is the physical (brick and mortar) specialty store. The West Hollywood store is a shop that deals in fashion, art, and traveling products.Advertising We will write a custom coursework sample on Opening Ceremony Company specifically for you for only $16.05 $11/page Learn More The store has also cleverly rolled out a traditional client interaction strategy as part of its business channel. This element revolves around investing money by offering unique and diverse products to customers who buy in the store. In addition, the Opening Ceremony’s customers have better offers due to consistent and attractive discount. The store has always aspired to provide quality products and services to customers. The store currently offers direct sales to its consumers within admirable standards of flexibility. Apparently, the success of the physical specialty s tore channel forms the rationale for this research. This channel has been customized to ensure that clients are served within the most reliable and efficient methods. The success of the channel could be attributed to its partnerships and quality assurance to its diverse customer segments. I am interested in this type of store because of the unique merchandise categories it carries. Besides, I want to run a store like this in the future. Background of Opening Ceremony in West Hollywood The Opening Ceremony store was founded in New York by UC Berkeley graduates Carol Lim and Humberto in the year 2002 as a joint partnership venture. After a trip to Hong Kong, the dynamic duo decided to start the company through the integration of the Olympic Games mission statement, which is to adopt a multinational strategy to their retail business. The company is renowned for retailing household and emerging fashion designs. The designs range from known brands to small brands that are emerging in the domestic and international market. The Opening Ceremony has branches in New York (headquarters), Los Angeles, Tokyo, and London. Each year, the store in West Hollywood, Los Angeles has activities that showcase the originality and quality of merchandises form different countries across the world as a result of it strong partnership approach in market expansion. As a result, the specialist store has been able to proactively transform the Los Angeles store into an open and expansive market for international capacity and exotic souvenirs.Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Over the years, the company has been consistent in growth within its business mission â€Å"of exploration and friendship, working with a family of contributors to forge a creative environment that reaches far beyond the fashion world† (Opening Ceremony par 3).  Among the collaborating br ands that have made the Opening Ceremony to expand its scope of operations include â€Å"Rodarte, Topshop, Pendleton, and Maison Martin Margiela† (Opening Ceremony par 3). The most renowned projects that are carried out by the Los Angeles store include â€Å"Spike Jonze, Terence Koh, and Chloà « Sevigny† (Opening Ceremony par 4). As a result of the consistent growth over the years, the store in West Hollywood has become very popular with customers within the age of 15 and 40 years. Customer Service Philosophy and Programs The store operates from 8.00 am to 8.00pm every day. The most notable CRM strategy adopted by the Opening Ceremony is the contact management since it provides a decision support system to select the best market access on suitability, distribution structure, and integration of contact channels among the customers. The contact management system in the store takes the form of Debit card services and a 12-hour call center to connect to their customers (f rom 8.00am to 8.00pm) (Opening Ceremony par 3). This system is constantly upgraded through value –added services. Keeping these channels restricted has helped the store to boost customer confidence in keeping their particulars safe. In order to guarantee customer satisfaction, the Opening Ceremony’s contact management system is built using standard operating procedures to promote consistency in processing customer orders and all other channels. The more the consistency, the more the information that can be shared amongst various channels creating more business resources to be used in customer service delivery. For instance, the Opening Ceremony’s call center has been successful in addressing client concerns in a timely and professional way (Best Buy, par. 5).  Opening Ceremony has employed the laggard activism strategy to not only capture the global market, but also leapfrog its dominant competitors. The store operates on the Customer-to-Customer (C2C) platfor m and Business-to-Business (B2B) platforms. As a result, the Opening Ceremony has penetrated the fashion market due to a balance in factors such as the Western business style, global business approach, and flexible business channel. In order to penetrate the expanding market, Opening Ceremony’s business platform includes services such as premium customer experience, compact support from the local community, and low charges for loyal customer.Advertising We will write a custom coursework sample on Opening Ceremony Company specifically for you for only $16.05 $11/page Learn More For instance, the Customer-to-Customer platform adopted by Opening Ceremony has created and successfully implemented the marketing strategy to ensure customer loyalty and market expansion. The company’s product multi-branding as a positioning strategy has enabled it to survive competition. For instance, the direct shopping is tailed to address the individual customer nee ds. Besides, the company has managed to balance the elements of intangibility, inseparability, and heterogeneity in the 4Ps of its market mix due to improved product visibility for each target customer segment (Rai 23).  The goal of these CRM strategies at the Opening Ceremony is to concentrate on the local market through use of an open-system business model. The strategy was meant to take advantage of the challenge of ‘smallness’ as compared to other giant specialty stores offering similar products. The store depends on the closed-system approach in execution of its business strategies. Unlike other stores which developed a fixed entry strategy in the market that was characterized by overconfidence and inertia, the Opening Ceremony was packaged as a humble and flexible fashion products trading platform (Opening Ceremony par 5). The Opening Ceremony store has made the shopping experience an easy task with its strategy of all-under-one-roof, from renowned designer prod ucts to upcoming designer products. A customer is in a position to literally find all types of fashion products within a single location. This saves on time besides allowing a customer to plan for a single shopping activity that covers for all his or her needs. To support this mission, the store has one of the most attractive reward plans for its loyal customers in the form of shopping points that are redeemable, seasonal discounts, and annual rewards. For instance, the store has special promotions and discounts on holidays such as Christmas Day, Thanksgiving Day, Independence Day, Black Friday, and spring sale. In addition, the store has special vouchers that target corporate organizations and private customers. The offers are in the form of price, quality, and quantity. The store has a 24 hour return policy for goods sold as long as the product is returned in its previous condition (Opening Ceremony par 7). In summary, the Opening Ceremony has the best CRM strategies since they ar e incorporated in the offline customer management systems. For instance, adoption of the hybrid system of customer service management by the Opening Ceremony is meant to ensure direct contact with customers within the shortest time possible. The hybrid system is very successful in contact management and positive attitude reassurance at the store.Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Employee Relations, Philosophy and Programs In the Opening Ceremony store, there is a laid down structure formulated in order to keep its staff in healthy and stable mind in their duty of serving the store’s interest. A stable mind performs optimally with little or no supervision. In line with this, store always work alongside its staff to promote healthy working habits by recognizing and where necessary supporting staff that make a steady commitment in practicing accepted desirable healthy habits in their work department. At the Opening Ceremony store, programs are periodically designed in line with objectives and goals for sustained happy employee-employer relationship. The methods used at the Opening Ceremony include direct participation by the employees, who after interaction with each other identify hale and hearty workplace interventions, and promotion of health organization culture through different training programs (Opening Ceremony par 8). The Opening Ceremony store has attractive employer paid benefits that offer health cover, mileage, work compensation, retirement, and disability among others. The compensation plan for the Opening Ceremony inspires optimal performance through job satisfaction since the total annual compensation and different benefits are relatively attractive. Besides, the store has a continuous 401k retirement plan for employees. Each year, employees are given the opportunity to buy 1% of the Opening Ceremony stocks at a discount of 10%. The actual hourly salary for the sales associates is $50, besides a comprehensive medical cover and annual salary increment of 5% of the previous year salary (Opening Ceremony par 9). The corporate governance structure of the Opening Ceremony store has a strong system for promoting the elements such as culture, structure, systems, and strategic alignment among the employees. The compensation plan for the Opening Ceremony store are aligned to a supportive work environment, concrete learning processes, and personal development that reinforce competency. The company has annual promotion plan and continuous employee training program. The promotion is based on performance and academic qualifications. The training program is in-house and is managed by the HRM department (Opening Ceremony par 6). Employee selection at the Opening Ceremony is focused to evaluate resumes of applicants for essential requirements which in this case include possession of management and analytical skills in fashion design environment. In this case, the process is systematic, and through aptitude test, elimination of those lacking analytical skills is possible within minimal prejudice or biasness. In the Opening Ceremony store, social and highly skilled employees are allocated the right duties than keeping them in a secluded environment (Opening Ceremony par 4). Conclusion Apparently, the store has the strengths of strong brand presence, expansive distribution channel, diverse product multi-brandin g, and strong customer base within the specialty channel. However, there is strong competition from similar stores such as Satine, Boutique, Madison, and Kitson. Besides, the store operates in a dynamic market where changed customer preference may negatively affect its profitability. Rai, Alok. Customer Relationship Management: Concepts and Cases, London, UK: Kogan Page, 2012. Print. Opening Ceremony. About Us. 03 Dec. 2014. Web.

Independence of auditing in all engagement activities Essay

Independence of auditing in all engagement activities - Essay Example The factors that influence an auditor to present an unwarranted unqualified opinion includes threats or intimidations as well as the external auditor's self -interest. The auditor's sole responsibility is to issue an opinion on the fairness of the financial statement assertions. Without exception, all external auditors should not allow their independence to be affected by his or her own interests. International Auditing Standards requires that all external auditors should only continue on an audit engagement if they feel that their self interests affects their independence. Independence mean not only independence in fact but also go hand in hand with independence through appearance. The auditing Standards on independence rule requires that the external auditor must not have any material self interest in the clients. An auditor has self interest if the auditor, the auditor's spouse and children are owners of shares of stocks in the audit client's business. The Companies Act of 1948 is the legal framework for external auditors to follow in terms of independence (Power 1997, 17). Clearly, many auditors will not allow their independence to be affected by self -interests . In addition, all external auditors must not allow their independence to be influenced by self - review. The auditor is must consider if self -review will affect his independence in the performance of his or her audit programs. An auditor who is a relative of the audit client is definitely not independent. An auditor that has a loan arrangement with the audit client that is material in nature is not independent of the audit client. Clearly, it is mandatory that all external auditors will not allow their independence to be affected by self - review. Further, all external auditors must not permit their independence to be influenced by advocacy. The auditor's membership in an organization that he is auditing is definitely not being independent in terms of auditing a client. The Code of Ethics for external auditors requires that the external auditor must not be a current membership in an organization if he or she intends to audit such organisation. Any sign that creates a climate of doubt as the external auditors not complying with the auditing standard of being independent both in fact and in appearance should cause the external auditor to give up the client immediately. Definitely, all external auditors should not allow their independence to be affected by advocacy.Furthermore, all external auditors must not permit their independence to be affected by familiarity. It is normal that many external auditors use lesser time to finish their audit assignments for many of their former audit clients. The repeat auditors will just focus t heir repeat audit on items that are interent risks like cash and small inventories. Also, a repeat auditor knows that company has a strong or weak internal control. Thus, internal control verification time is lessened. One advantage for repeat auditors is that these external auditors already know a lot of the company's basic financial ins and outs in terms of presentation of the balance sheet, income statement and statement of cash flows. However, the auditor must still scan and do test audits on low value and less audit risk accounts like buildings and factory machines. The external auditor must complete each repeat audit engagement with a prior client as if, it was a new audit. The only difference with the repeat

Analyzing Jobs at Custom Carpet Cleaning Essay Example | Topics and Well Written Essays - 750 words

Analyzing Jobs at Custom Carpet Cleaning - Essay Example The four aspects that the Job analysis should cover are: a) what job the employee does. b) The process followed by the employee to accomplish the task. c) The area of operation handled by the employee. d) The qualification of the employee, which involves the skills, knowledge and abilities requisite (Franklin, p.2). In the case given the approach applied by Bob to conduct a Job analysis is very pragmatic yet not very complete. Bob has decided to conduct a survey in all the outlets of the Custom Carpet Cleaning to get clarity regarding the jobs carried out by all the outlets. Bob is conducting this survey to understand the reason behind the discrepancies in the salary structure amongst the different outlets of the company. The company has two kind of services one specifically for the residential clients and the other specifically for industrial clients. The survey conducted by Bob will have one respondent from each outlet. This will help Bob to understand the variation in the tasks carried out in different outlets. This survey will give Bob a schematic overview regarding the difference in the operations carried out by the various outlets. Bob will understand the difference in the approach, skills and responsibility of all the employees posted for the same post but at different outlets. The posts available at various outlets require employees with different set of skills and approach. The machinery used and the methodology applied by the employees to complete their task also depends on the kind of job assigned to them. A job analysis will let Bob segregate the jobs which though have similar designation yet vary in the terms of the responsibility carried out by the employees. Bob will be able to sketch out the different job descriptions depending on the specific requirements. He will be able to allocate the salary structure depending on the job description and skills required. However the method applied by Bob is not complete as he will be surveying only one employee from each outlet. Within the same outlet the approach and the responsibilities may differ and Bob should consider surveying a larger sample from each outlet. 2. What can be done to improve this job analysis process? Ans 2. The method applied by Bob to conduct the job analysis can be improved by increasing the num ber of respondents surveyed by Bob. Bob must first utilize the online research done by him and divide the various jobs carried out by the employees. From each outlet at least 10% of the employees should be selected as respondents for the purpose of the survey. Bob should also select the employees who are being given more than the usual salary slab. The employees who are being given less than usual pay should also be included in the survey. To make the survey more accurate the supervisors should also be handed out a questionnaire. The questionnaire given to all the supervisors should have questions regarding the various job profiles in their respective branches. The supervisors should be asked to fill information regarding the various job profiles in their outlet along with the skills and knowledge required for each profile. The questionnaire formulated for the supervisors should also have questions regarding the various techniques applied in the various job profiles. By including mo re employees and supervisors in the survey Bob will be able to get a more accurate picture regarding the different job profiles present in different outlets. Since the purpose of Bob’