The Current Investment Of The Company - 1054 Words

Presently, the current investment of the company is in artificial intelligence. In 2011, IBM presented Watson, a supercomputer, based on cognitive science, on an American television quiz show â€Å"Jeopardy†. The robot, competed with two of the best winners, the challenge of the competition was to guess the question for the answer informed by the presenter. Watson won the game. This was a more popular form encountered by IBM to promote the novel system they are waggling to be a milestone in the IT industry. Pisani (2014), consider this novel computing will likewise modify the way Business is normally conducted. The cognitive computers are not able to think by itself, however, it is capable to learn. This system has ability to absorb†¦show more content†¦The necessity of create novelty to become a distinct competitor is fundamental. The company based their development in knowledge as source for innovation and utilize it accomplishing competitive advantage. However, IBM has a long path of investment to popularize the products and services based on cognitive computing. The compromise of IBM in investing in technology is a significant differentiate factor in the market, nevertheless represent cost and risk. Technology is changing constantly and the company cannot accept the idea of the products and services will continue being demanded by the client. (Mc Donald and Wilson, 2011). The fundamental, in this case, it is to transform an excellent idea in a commercialized form to attract clients. Exactly what the company is investing now. There are a vast number of functionalities and applicability, however the Organization has to focus in the most appropriate niche. The substantial challenge is how a large company as IBM will be able to maintain their leadership in the IT industry. They will be able to continue to invest in knowledge as a source for innovation or the modern industry require a new formula to maintain the large companies in the competition, whereas in this new model of competitiveness there are a considerable quantity of opponents that demand an inferior structure and cost in investment, but represent

Stanley Milgram s Psychology Of Obedience - 1058 Words

Stanley Milgram, established a new course of study in the psychology of obedience. The purpose of his experiment was to have an idea of to see how people react the autocritical standard; during his experiment, he recorded how people will behave when given a source of power. Milgram gained this idea after the World War II. He believed that some people had the ability to essentially block out human thoughts of morals, ethics, and sympathetics when assigned to a job. The core issue that Milgram faced was finding a way to create a situation to test his theory; because behavior is such a complicated aspect of psychology to test, Milgram had to properly execute the experiment without physical harm from one person to another. The primary theory that Milgram was conducting was to test human behavior when higher authority is ordering them to to do certain tasks. Milgram believed that people with no mental disability that led normal lives would not purposely inflict pain towards someone without a reason; however, when there is authority allowing such harsh rules to be enforced, people will most likely obey their authority. To test his theory, Milgram required forty participants in total who had to be twenty to fifty years of age with various backgrounds. All of the participants that came to the study were paid beforehand so that the experiment would not have any flaws by their actions towards getting their money. After receiving the money, it will be theirs to keep with the optionShow MoreRelatedThe Causes Of Obedience From Research By Milgram ( 1974 ) And His Contemporaries1360 Words   |  6 Pagescauses of Obedience from research by Milgram (1974) and his Contemporaries. Stanley Milgram was a Psychologist at Yale. Obedience is an essential part in the format of humanity, and it’s destructiveness has been investigated throughout time. Stanley Milgram organized a research to test the destructiveness of obedience however, Milgram wanted to investigate why ordinary people are keen to obey an authority figure and commit evil deeds even when it goes against their beliefs. Milgram used socialRead MoreBehavioral Study Of Obedience By Stanley Milgram1053 Words   |  5 PagesStudy of Obedience† by Stanley Milgram (1963) Stanley Milgram Yale University Group 1: Wasis Ali, Christopher Okpala, Michelle Walden, Estefany Majano General Psychology 1010 Ms. Thompson Spring Semester, March 17, 2014 Introduction In 1961, The Journal of Abnormal and Social Psychology published an article by Stanley Milgram, a researcher at Yale University, and his study testing obedience towards political influence vs towards morals and values taught from an early age (Milgram, 1963)Read MoreThe Theory Of Psychology And Psychology Essay971 Words   |  4 PagesPsychology is the scientific studies of the human mind, functions and their behavior Psychology primarily focus on those demonstrating behavior in certain given context, seeking to understand And explain thoughts, emotions and behaviors. Research psychologist studies exciting opportunities in psychology; it looks at various branches in the field of psychological research, for example in clinical psychology which includes both scientific research, focusing on the search for general principles, andRead MoreStanley Milgram s Research On Obedience863 Words   |  4 PagesStanley Milgram s groundbreaking studies on obedience certainly shocked the world with their electrifying results. The experiment that Milgram conducted included ordinary people delivering â€Å"shocks† to an unknown subject, which caused much controversy to occur and raised many questions in the psychological world. Diana Baumrind, a psychologist at the University of California and one of Milgram’s colleagues, attacks Milgram’s ethics in her review. She decides that Milgram s tests are unethical towardsRead MoreThe Milgram Experiment1142 Words   |  5 PagesThe Milgram Experiment Stanley Milgram, a famous social psychologist, and student of Solomon Asch, conducted a controversial experiment in 1961, investigating obedience to authority (1974). The experiment was held to see if a subject would do something an authority figure tells them, even if it conflicts with their personal beliefs and morals. He even once said, The social psychology of this century reveals a major lesson: often it is not so much the kind of person a man is as the kind of situationRead MoreStanley Milgram1172 Words   |  5 PagesIndividual Programmatic Assessment: Exploring a Classic Study in Social Psychology Daryl Bonelli Psych/620 January 25th, 2016 Colleen Story Individual Programmatic Assessment: Exploring a Classic Study in Social Psychology Introduction Norman Chomsky once wrote â€Å"I think it only makes sense to seek out and identify structures of authority, hierarchy, and domination in every aspect of life, and to challenge them; unless a justification for them can be given, they are illegitimate, andRead MoreThe Effects Of Deceit : A Look At The Stanley Milgram Experiment1201 Words   |  5 PagesComposition 1 29 October, 2017 Effects of Deceit: A Look At the Stanley Milgram Experiment A recent Pew poll shows there is an increasingly substantial amount of public disagreement about basic scientific facts, facts such as the human though process (Scientific American). People in today’s society believe that studies, for example the Stanley Milgram Experiments, are falsified and irrelevant. In â€Å"The Perils of Obedience† Stanley Milgram, an experienced psychologist at Yale, explains how the humanRead MoreStanley Milgram s Theory Of Social Psychology1098 Words   |  5 Pages Stanley Milgram was a well-known intelligent American social psychologist. He was born August 15, 1933 in New York. Before the presents of Stanley Milgram his parents Samuel and Adele Milgram were Jewish immigrants from the Eastern part of Europe. Around that time in Europe that was when Adolf Hitler was on the rise so Milgram parents hurried and fled to New York in America (Blass, 2004). While being in New York Milgram parents both had jobs as a baker and raised him and his other two siblingsRead MoreA Brief Summary of Milgrams Seminal Research on Obedience to Authority1016 Words   |  5 PagesSocial psychology, as a discipline, has given relatively little attention to the problem of evil in society, and those discussions in this field that do exist typically regard evil actions as only varieties of aggression without any characteristics that distinguish them from other forms of intentional mistreatment of others (Berkowitz, 1999). Because of the fields situationistic perspective emphasizing the individuals susceptibility to the power of the immediate situation, social psychologistsRead MoreMilgram Experiment : What Was The Intent?1571 Words   |  7 Pagesdid Hitler condemn so many people to death and question why he was hated by them?† Well that is exactly why Stanley Milgram conducted experiments to test how far an ordinary person would inflict pain onto a stranger. The Nazi killing was brutal and inhumane but the people conflicting dea th upon thousands felt no remorse or guilt so the Milgram Experiment was used to finally get answers. Milgram concluded that many will go to extreme lengths to obey authority and tend to believe what they are doing is

Flawless Tips on Selecting Your PhD Thesis Topic Free Essays

How to Choose the Right PhD Thesis Topics? our site Dissertation Topics Selecting the right PhD Thesis topic is challenging, but if you get this step right, you are on the right path to completing your studies and getting your degree. Deciding on your PhD topic has to be a result of thorough research and multiple consultations with your student support team. You need to know exactly what your university’s requirements are and what your professors are expecting of you. We will write a custom essay sample on Flawless Tips on Selecting Your PhD Thesis Topic or any similar topic only for you Order Now If you know the research field or area of your professor, you might choose a topic that is related to it, so you get plenty of support from your supervisor when trying to locate recent publications or completing your literature review. What to Ask Yourself Before You Choose Your PhD Thesis Topic To be successful at shortlisting the most appropriate doctoral thesis topics or PhD thesis topic, you need to ask yourself the following questions: Is the PhD thesis topic relevant to recent trends in research, and related to your studies You need to check research projects submitted in your department in the past few years. If you need help finding these in the archives, ask your supervisor’s help. Is there enough preliminary literature to support your doctoral thesis or PhD thesis topic You need to perform a quick literature research in order to find out if your topic is current, whether or not you can add to the existing literature, and build on existing research. What are the current hot trends in your subject area You will need to select a PhD thesis topic that will provide value for researchers and those who work in the field. Check for current issues, trends, using a journal search of recent publications. If you find a topic that attracts an intense debate, you might just have found a winning doctoral thesis topic. Which theories you would like to apply? You, as a PhD student, are likely to have a favourite theory or approach. Look for topics that allow you to utilise your advanced knowledge in the theory. Which research approach an philosophy would you like to use? You need to make sure that your doctoral thesis is feasible, and can be completed in the given time. As an example, if you are planning to create a longitudinal study, you might need years to complete your dissertation, as all the results need to be analysed. Will you get access to the data and research tools? Once you shortlist your PhD thesis topics, you need to make sure that you will have access to the software needed to analyse the results and you can gain access to the information. For example, if you are an MBA student, and would like to research a company, you need to gain consent from the management to carry out the research. How will the research enhance your future career? You need to pick your doctoral dissertation topic according to your interest and future career. Your research will show your potential employers your interest in the given topic and you will be more likely to get the job. A PhD dissertation should also summarize your knowledge of the topic you studied during your course. However, showcasing academic skills and theoretical knowledge is only half of the job. You need to add loads of creativity, and develop a unique approach that will create value for researchers and professionals working in the field. Remember that your PhD dissertation should highlight your research skills and show the university that you can work on your own initiative, develop ideas, and add value to the literature. Tips on Selecting Your PhD Thesis Topic Before you start, familiarize yourself with current literature and trends, and make sure that you know which topics have research gaps you can build your PhD thesis on. Engage in discussions on your selected topics in your faculty, to gain even more insight. Talk to your librarian or student support staff about your ideas. They will be able to crystallize your thoughts and clarify your research approach and direction Make sure that your topic is manageable. Start with a broader research thesis, and narrow it down to a more specific one. This will make your topic easier to manage. Ensure that your topic will remain relevant and interesting for a long time. You do not want to write about a technology that might be outdated in a few years or an issue that is being resolved by government legislation. The research has to fill a gap in the existing literature. It is important that you check that your research is unique in the field, and no similar studies are in progress or have been published. It is a good idea to start your own dissertation topics file and take it with you to seminars and supervisor meetings. Add to it, eliminate items from the list, and you will be on the riht path to developing your perfect PhD thesis topics. Create a timeline estimate for each topic. This way, you can decide which doctoral dissertation topics are feasible, and which will be challenging to complete in a given time. Look for suggestions from your university or ask your supervisor. Remember that your university receives and judges plenty of dissertations every year, and they have plenty of experience. Try to contact other researchers and experts in the field when considering a subject area. They will be happy to support your research and provide you with practical and academic advice. Deciding on your doctoral dissertation topic is one of the most important decisions you will face during your studies. Do not feel overwhelmed by the number of options and the requirements. If you are in doubt, you can always seek further guidance from your university or individual professor. If you still find it difficult to decide, you can look through our site’s Free Dissertation Topics section that has a list of subjects for various disciplines, from project management to health and social care. Alternatively, you can contact our site with your question and get professional advice from our professional academic writing experts. Also, don’t forget to checkout our site article on how to structure a Dissertation Chapters Sub Chapters Do you need help writing your Dissertation? Order Dissertation Today OR Call Now 855-997-2158 Summary Reviewer John Review Date 2017-08-18 Reviewed Item Tips on Selecting your PhD Thesis Topic Author Rating 5 How to cite Flawless Tips on Selecting Your PhD Thesis Topic, Essay examples

Personal Response on Maleficent (2014) Essay Example For Students

Personal Response on Maleficent (2014) Essay A beautiful, pure-hearted young woman, Maleficent, has an idyllic life growing up in a peace-loving forest kingdom until one day when an invading army threatens the harmony of the land. Maleficent rises to protect her home from the land’s most brutal protector, but she ultimately suffers an act so brutal and ruthless that it turns her pure heart to stone. Fuelled by vengeance, Maleficent battles the new king of the land and, as a result, placed a curse upon his baby daughter Aurora. As a slightly different version of the tale Sleeping Beauty, this film focusses on the traditionally evil Maleficent and how an injustice that wounds her so deeply that the audience understands how she eventually ends up cursing the king’s baby. The core of this film is abuse, and how the abused have a choice of abusing others or overcoming and remaining loving, open people. The scene that expresses this theme is when Maleficent’s love interest betrays and violates her by drugging her and uses an iron chain to cut off her wings while she sleeps. Her wings were stolen by someone who she loved and trusted. As shocked as I was to recognize this scene is symbolic of rape and in a young child/family movie, I don’t see this as a bad thing to send a message of around the world that there is no disgrace in being a survivor of sexual violence that the shame is on the aggressor. I think this message is really important and relevant in today’s society because although we all know rape, date rape, marital rape, domestic violence, workplace sexual harassment, human trafficking, child prostitution happens all the time, especially in countries in Africa when hundreds of girls go missing yet governments around the world don’t want to face the problem head on and address the issue because of their social appearances. The issue also lies with Europe and tourists, examples of this are the movie ‘Taken’ and ‘Eden’. People look away from the idea of facing it because it would cause controversial opinions and way to deal with the situation. I think people also don’t want to accept that society is turning towards more corrupt and self-indulged life style which is hard for governments to intervene. I think that the way that society responds to issues such as rape and sexual assault is to questions and suggest that the victim is at fault for either what they wear, how they act or how much makeup they were wearing at the time, as if these features give consent and the voice of the victim is irrelevant, is outrageous and it frustrates me to no end that the focus isn’t on the aggressor and how to teach teenage males and young men not to rape as opposed to. An example of this in New Zealand society is the Roast Busters scandal, an on-going scandal in New Zealand involving a group of young men based in Auckland who allegedly sought to intoxicate underage girls to gang rape them. I think that a solution to decrease or even eliminate rape and sexual abuse and harassment in society, is to teach the young generation not to rape but also make the punishment for any violations of the law much more severe and have no excuses allowed for those who are found guilty of rape. At Selwyn College there is a program called the Peer Sexuality Support Program (PSSP) that recently took a few select students on a camp where they learnt about contraception, communication, relationships and consent. I think this is a really great way to make teenagers aware of healthy relationships and that sexual harassment is a serious offense, it should be make compulsory for all students at every school to attend something of the same education. .ub645254739b87cb07a82219b6d359e1e , .ub645254739b87cb07a82219b6d359e1e .postImageUrl , .ub645254739b87cb07a82219b6d359e1e .centered-text-area { min-height: 80px; position: relative; } .ub645254739b87cb07a82219b6d359e1e , .ub645254739b87cb07a82219b6d359e1e:hover , .ub645254739b87cb07a82219b6d359e1e:visited , .ub645254739b87cb07a82219b6d359e1e:active { border:0!important; } .ub645254739b87cb07a82219b6d359e1e .clearfix:after { content: ""; display: table; clear: both; } .ub645254739b87cb07a82219b6d359e1e { 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; } .ub645254739b87cb07a82219b6d359e1e:active , .ub645254739b87cb07a82219b6d359e1e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub645254739b87cb07a82219b6d359e1e .centered-text-area { width: 100%; position: relative ; } .ub645254739b87cb07a82219b6d359e1e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub645254739b87cb07a82219b6d359e1e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub645254739b87cb07a82219b6d359e1e .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; } .ub645254739b87cb07a82219b6d359e1e:hover .ctaButton { background-color: #34495E!important; } .ub645254739b87cb07a82219b6d359e1e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub645254739b87cb07a82219b6d359e1e .ub645254739b87cb07a82219b6d359e1e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub645254739b87cb07a82219b6d359e1e:after { content: ""; display: block; clear: both; } READ: Movie Summary - Billy Elliot EssayTeach the right values and morals to the young generation so that in the future society will see women not as property or as objects but as people with rights to their own body and the right to say ‘no’ and have it accepted as the final word not to be manipulated or disregarded because of what they are wearing. This links to the theme of fear because women fear walking alone at night or even in the day time, fear what they wear will be taken as consent for sex. In the US, technology has been invented such as Anti Rape underwear whose slogan is â€Å"AR Wear A clothing line offering wearable protection for when things go wron g. I think this can be effective for young women and teenagers at parties when the victim is intoxicated and passed out, however I think that this would only aggravate violent sex offenders which could lead to a very dangerous situation for the victim. Another device created to help with a women’s confidence is ‘Dorothy’, a device for the insides of shoes that can hail a cab by clicking your heels together. This may help with women’s confidence while out and about but that’s preparing for rape not preventing males from raping and women will become paranoid to go out because they expect something bad to happen.

Thursday Caption Contest - December 3rd

Brad Paisley spent some time taking selfies with some Alabama Crimson Tide football fans but can you tell us whats actually going on in this photo? Let us know in the comments section below. We’ll pick our three favorites, taking into account the number of likes your submission gets (hint: it helps to share)!Winner gets a $20 Amazon Gift Card, $20 in site credits, plus bragging rights. The two runners-up each get $10 in credits to apply towardsunlocking successfulapplication examplesand/or chatting withmentors. Contest ends Thursday, December 10th. Three submissions max. Congrats tolast weeks winners!

Deaf Culture and Alcoholism essays

Deaf Culture and Alcoholism essays Why is it so hard for the deaf to deal with admitting they are alcoholics or drug addicts which is an impediment for recovery? Why is it so hard for them to stay sober once they have achieved it for a few weeks or months? What do you think the main reasons are? Having worked with the deaf for over 30 years I will try to answer these questions and research other aspects of the deaf culture, their mode of communication and alcoholism. Although it may seem that communication is an aspect of every culture, two of the unique features are that there is not always a common language between parents and child, and there is no written form of the language. Thus, the deaf culture becomes unique, and through this uniqueness, they become isolated both from their peers and the hearing population. According to Marie Egert Rendon in her article, Deaf and Alcohol and Substance Abuse Substance abuse is a sensitive issue about which the deaf community does not yet feel comfortable talking. For many with in the community, it remains a moral issue; the denial of pathological drinking is very strong. (Rendon, 1992) Isolation is a well-known stressor and the denial of alcohol use in the family unit has long existed in the deaf community. The family structures and the cohesiveness of the family in their form of communications is a factor that must be considered. The deaf have had limited or strained access to their own cultural rights. They have been denied the right to their own language, their own community groups, and even have limited access to the majority culture because of communication barriers. Because of the sense of oppression, isolation has perpetuated the denial process. In addition, language, family, friendships, and services available to the deaf culture and native language have many innuendoes. Since the deaf culture is built around the language that the deaf p ...

Evolution of Roles and Societal Perspectives on Aging Essay

Evolution of Roles and Societal Perspectives on Aging - Essay Example Before the World War II there appeared many new theories on aging that have a quite different view on it. The role theory that was applied before the war time had the following critical elements: older people do not just waste there time - but get new experience and find new meaning in life. It also claims that the majority of aged people do not want to lessen their role’s significance. The proponents of this theory also claimed that roles become vaguer with aging. The post war period was signified with the new theory on aging – disengagement. It says that because of â€Å"inevitable declines with age, people become decreasingly involved with the outer world and become more interior in anticipation of death† (Bath 2003). This theory also explained the transition of power from the old to the young. The next theory to consider is the continuity theory. It claims that with aging a person works out some new patterns of behavior and the life satisfaction depends greatly on how these patterns correlate with the past experience. The hypothesis of the continuity theory is: central personality traits become more pronounced with age or they are retained without many changes (Moody, 2006). One can make a deduction here that those people age successfully who keep to their habitual roles in life. The modernization theory that appeared in the 80’s defines four elements that encourage economic development: urbanization, education, techological changes and development, and economic production growth. As a result of these four factors interwork the theory deducts that while in traditional societies the role of older people is still active, in modern societies they lose all the power and do not bring any advancement to it. Modernization brings about deterioration of small and cosy communities where older people played sagnificant role. Moreover, modernization adds to

Book Bunker Social Networking Essay Example | Topics and Well Written Essays - 1250 words

Book Bunker Social Networking - Essay Example The books that will be made available will be in categorical order ranging from fiction, non-fiction, hobbies, collections and classics among others. Besides, Book Bunker apart from providing a huge assortment of books will also entail provision for wide range of music collections. Being a start-up company, its prime goal is to attain a greater proportion of local market share. The provisions being included within this business set up include low price, differentiated services and a friendly comfortable environment. With these considerations, the key objective of this report is to outline a set of ideas along with strategies in order to create a social networking program for Book Bunker. In order to endure success and survival in the midst of competitive market scenario, it is necessary for a company to strategize its marketing and advertising plans or programs for increasing the customer base. Correspondingly, Book Bunker plans to endure a relaxed ‘reading room’ like ambience through its provided dà ©cor for the readers which can be a key differentiator for its sustained success. Furthermore, the company’s management also plans to provide an application for smartphones with the inclusion of fun activities and games for the children in order to attract them. In fact, it has been ascertained that planning involves provision of electronic books to the audiences. In the similar context, in order to increase the visibility option of the customers, the company plans to apply media bites on local news and billboards among others. These depict few strategies being undertaken by the company in order to stand in the midst of its competitors. In terms of setting target market, Book Bunker focuses to attract the entire book loving demographic segment comprised within geographical area being operated. However, the key focus will be on consumers desiring to purchase books/music at discount prices Furthermore, school children can be given priority by

Business Plan - Universal Marketing Limited Essay

Business Plan - Universal Marketing Limited - Essay Example It is situated in New York in the United States. It is an advertising office that aids the working of the brand notoriety. The business manages offers of the drinks from the coca cola organization. The business hopes to get clients generally from the neighboring territories and from the other intrigued purchasers around the nation. The organization plans to start as a medium estimated one and falls under the deals and promoting part. A few social stages utilized as a part of the promoting so that the clients may end up noticeably mindful of the item that we are putting forth and we are relied upon to have infantrymen. There is the innovation connected in the business practice is current and is relied upon to pass by the requirements of the clients. The organization means to utilize capital of $ 100,000 which is required to procure benefit which will then be utilized to grow the business. The business is viewed as feasible on the grounds that it's situated in a region where there are numerous exercises that outcome to the need of the drinks that individuals normally consider as a frame easing themselves from thirst while others consider it to be reasonable for delight minutes. In spite of the fact that there is rivalry there is no firm that helps out the business through a deals and promoting organization as our image is relied upon to get higher number of the clients. Thusly there is high probability of the business development.

Price waterhouse Coopers (PwC) Assurance Operating Functions

Price waterhouse Coopers (PwC) Assurance Operating Functions The assurance line of service in PricewaterhouseCoopers (PwC) deals fundamentally with the audit of financial statements for both statutory and regulatory purposes, as well as, accountants reports for legal purposes. It encompasses of five operating units. The Operating Unit One and Two focus on insurance, real estate, pharmaceutical and life sciences. Operating Unit Three focuses on transportation, logistics, Government, Energy, Utilities and Mining. Operating Unit Four focuses on technology, and specialised fields such as financial services Practice, whereas the fifth operating unit (OU5), in which I was attached to, deals mainly with small and medium enterprises (SMEs) (PricewaterhouseCoopers Singapore, 2010). Structure and manpower of the Department The structure of the department was designed in a way that the staff from the lower ranks report to their seniors or managers of the next rank. With the increase in portfolios from the previous year, the company has been expanding their intake of high calibre candidates to join the profession. As of Dec 2010, the strength of the department was 132, being assisted by 5 administrative staff. The organisation chart of the department is laid out in Appendix A. Systems software used in carrying out the department functions The applications used in the department were both general and specialised for its functions. For example, the email application used for communication is Lotus Notes. In our department, the manager would select the team members for their engagements via an online booking system. Upon confirmation of the bookings, the administrator would proceed to update the scheduler Retain application and it will be used by the staff to keep track of their engagements. In addition, PwC uses Aura and MyClient to document the audit work done for every engagement. MyClient was the precedent of Aura which was introduced around two years ago. The implementation of Aura improves the documentation of the clients profile, work done, controls, risks assessments simultaneously as well as allowing the easy coaching and feedback from the engagement leader and manager to the team members. During the engagement, the team members carry out fieldwork at the clients place. These team members will then document the work done and their respective findings in Aura. Once they are done, they can mark the work as prepared and replicate with the server, so that the engagement manager can carry out review of the work and attach any coaching notes if needed. Lastly, the claims for expenses such as taxi fares and charging of hours worked would be done using the iPower application. iPower allows the staff to submit their claims and get approval from the manager in a standard format as the forms were generated electronically. Performance Indicator of the Department The department ended the calendar year 2010 with a blast. The performance exceeded its expectations as set previously. In 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 September 2010 October 2010 November 2010 December 2010 Monthly Actual Revenue ($000) 1,083 949 847 839 988 960 Billable hours per month 12,158 9,868 9,198 10,246 9,456 10,977 Key challenges facing the industry Ability to maintain a consistent professional image globally One key challenge facing the assurance industry would be the ability to maintain a consistent professional image globally. Because of globalisation, it enables information to be transmitted at a faster rate, and the resulting impact will be multiplied. The discoveries about fraud in Lehman Brothers, as well as in the organisations locally, namely Singapore Land Authority, Singapore Red Cross Society, and M1 Limited, have casted doubts on the auditors credibility in signing the true and fair of these accounts The rising cases of these scandals, in light of ever-changing business conditions, high turnover rate and pressures to improve profitability and operations, have caused worries in stakeholders and many expect that the accounting and assurance personnel to be the watchdog to ensure the true and fair of the accounts. Similarly, organisations look to them to establish sound internal controls with proper organisation structures, so as to boost stakeholders confidence in them and to m aximise shareholders wealth. A common misconception would be that auditors are responsible for the discovery of fraud, which is incorrect. The management, as explained in the auditors report, is the responsible party. Furthermore, auditors do not perform audit on the 100 percent of the population as it would be cost-ineffective and time-consuming, they select samples that they considered as higher risks. Therefore, the auditors would only be able to provide a reasonable assurance based on the work done that the financial statements provide a true and fair view of the affairs of the company. If the auditors do not manage the risks well, the public would scrutinise the auditors and this would result in reputation loss. To remain ethical and independence at all times Another key challenge facing the industry would be to remain ethical and independence at all times. Professional services practitioners such as lawyers, accountants, auditors and doctors, are expected to conduct themselves in accordance with the code of Professional Conduct Ethics of their respective boards. Unlike doctors and lawyers, an unique principle guiding the auditors would be independence, where they are expected to act with integrity and adopt an objective approach to professional work. This is because the client would pay the firm to audit their accounts, in which, the resulting opinion would be used by the other stakeholders, such as shareholders, investors and banks for decision-making. However, in my opinion, it is challenging to maintain independence and ethical. The managers bonuses are partially tied to the recoverability of their portfolio. As a result, they would succumb to raising the audit fees and controlling the time charged to the engagements. When faced with tight deadlines, the engagement teams would decide to reduce their coverage and sample sizes, increasing risk of exposure of detecting misstatements and control deficiencies. Recent developments in the sector No internal controls system in this world is perfect. Furthermore, it would be difficult to implement a sound system as each organisation operates in an environment that taps heavily on technology, and has different reporting structure and policies. To attain efficiency and cost-effectiveness, the agencies employed the use of information technology, wide span of control and have resulted in the concentration of duties in the hands of a few highly qualified technical personnel. As a result, segregation of duties, an essential element in internal controls, might be ignored. In June 2010, a fraud involving Singapore Land Authority (SLA)s experienced staff has been uncovered. Senior staff with SLA, Mr Koh Seah Wee was faced with 249 charges for a S$12 million fraud case. It was found that Mr Koh awarded and approved the payments for the contracts through the GeBiz system to fictitious firms. Fake invoices and fictitious services were said to be provided. As reported, each of the contract amounting from $2,600 to as much as $60,000. With these gains, Mr Koh purchased luxurious cars as well as private properties and investments in unit trusts. If fraud cases could occur in government agencies which the public held in high regards, there will be higher expectation on auditors to be alert during their fieldwork. Although our department do not deal with government agencies, there are still implications and learning points for us. The agencies and the SME firms have a lean organisation structure and very often, the staff strength is just sufficient for its operations. As such, one of our key concerns would be the controls over segregation of duties. During the engagements, we paid attention to the approval of the authorised personnel especially expenses incurred by top management, and vouched to ensure that these controls were actually carried out. Secondly, for one of the engagements, I vouched to the supporting documents for proof of authorisation, and found out that that the logistics manager did not sign on the delivery documents to indicate that she has matched the details in purchase order, delivery order and invoice. The reason given was that she was on maternity leave and there was no other available staff that was trained to cover her duties during that period. She was even asked to shorten her maternity leave to resume her work earlier. Furthermore, I observed that that logistics assistant actually signed for the manager, with the signature similar to her superior. From these, I have learnt that there if the client has the intention to hide information from the auditors, it becomes harder for us to detect any misstatem ents. In such situation, we must perform alternative testing, observe and make logical deductions in order to uncover the truth. Hence, we conduct a stock-take observation, which was required by their internal auditors. True enough, there was $20,000 worth of stock discrepancies because the differences were not rectified immediately when there were errors on the delivery documents. Recommendations For the recommendations for PwC, I suggested that the vocation trainees to be involved in the training sessions. During the internship, the trainees would follow the scheduled engagements and assist their seniors at work. However, the trainees do not receive any updates or attend any lessons, which were compulsory for their seniors. Without the updates such as incentives introduced the latest budget, the knowledge that we have would be restricted to what we have learnt in school. Hence, this might result in improper application of concepts. Furthermore, regular trainings would provide more opportunities for the trainees to familiarise themselves with the various templates, audit methodology, testing methods etc. Hence, it would also reduce the time spent for the seniors to explain the procedures during engagements. The company may have thought that it might not be cost-effective to spend time coaching the trainees as the internship would only be 6 months. However, I felt that if we a ttend the same events as our seniors, such as trainings and workshops, it would allow us to have a better view of the work environment in the company and appreciate the emphasis and efforts to promote continuous learning. After all, to achieve competitive advantage, trainings would be instrumental to develop and bring out individuals abilities. To have competitive advantage in the professional services industry, the professionals, which are the most valuable assets, must be able to increase their knowledge and develop skills at a faster rate than the competitors. As discussed with my senior, she agreed with my suggestion as she experienced difficulties and delays due to time taken to explain the concepts to her juniors. Secondly, the company should consider streamlining its expense claims process. Currently, for all staff, they would submit the expense claims on the portal iexpense. The expense claims would be processed via GIRO to the claimants accounts two weeks later. However, for vacation trainees and temporary staff, their expense claims can be converted to cash and be claimed upon approval from the manager. Because of this, we were approached by managers to claim the expenses under our names, so that they could receive the cash earlier. We were caught in an ethical dilemma and the expense claims for each of us were exceptionally high. In addition, I noticed that there is lack of segregation of duties, where there are cases that the managers incur expenses because they took taxis to the clients place for field review and they are also the one who approved their own taxi claims. Since they are also the approver, they could approve the taxi claims which were not used for business purposes. To de ter this happening in the future, I am proposing that the expense claims for vacation trainees and temporary staff to be processed via GIRO too. This move will reduce the cases where the trainees be asked to claim on behalf of the permanent staff, as we would also require the two weeks processing period. Furthermore, it would be cost and time-saving as the trainees do not need to proceed to finance department personally when we are always out on engagements and the GIRO application is swift and easy. For the expense claims incurred by the managers, they must be approved by the directors and partners of the engagement. While I understand that the lack of segregation of duties could easily be override by managers, by simply passing the receipts to their support and asking them to claim under their names. Random checks could be conducted with the knowledge that the managers would proceed to the clients place for field review at least once for each engagement, hence, logically, we would expect at least one claim relating to the particular client. There could be also a whistleblower avenue for the claimant to report to the finance department where their identity would be kept confidential. As discussed with my senior, she agreed with my suggestion and encouraged me to propose this to the finance management as she was also asked to do when she was a junior. As for the school, I would suggest that we remove elluminate chat session. The purpose of the chat session, in my opinion, was to provide a platform for the students to share their experiences and reflection with their liaison officers online. However, I felt that it was not as effective as the internet connection may lag or some students were working over-time and could not rush back in time. Also, when the liaison officers post a question, we did not have much time to think through. The chat session was in a hurry and we could not catch what our friends were saying before commenting. I would suggest that we adopt the use of online collaboration tools such as Stixy. It is a personal online notice board where each of us could input reflection, add photos, links and even share with other peers (Stixy, 2010). Please refer to Appendix C for screenshots of its functions.The assessment could be set in a way where the deadline could be stretched over a period of time rather than a 30-minut es chat session. Each student will be asked to decorate and update their notice board, with certain minimum requirements such as not more than 3 pictures allowed and reflection should have a minimum word requirement. After the deadline, the notice board will be shared to the rest of the students who are on the same internship to comment on. This collaboration tool is free, hence it reduces the cost of implementation. Secondly, it gives students the flexibility to carry out this assessment over a period of time. Furthermore, it encourages students to be creative in their presentation, ability to express themselves other than in words, which we usually do in discussion board. Secondly, I would like that the internship programme be much more structured in terms of preparing students, the activities, expectations and goal setting, so as to achieve an enriching experience for the interns. During the internship, I noticed that some of the interns felt lost, or even felt unjustified because they were asked to do administrative work. It is therefore important to put in place an integrated internship programme where in the companys perspective, the conversion of these interns to permanent staff and to in the students perspective, to eliminate the mentality of just an intern. To prepare them mentally and emotionally, I believe that these have been subsequently enhanced from the previous semesters, by the Dress to Impress! Workshop organised by BA Plus (Ngee Ann Polytechnic, 2010) and the compulsory year 1 module, CQ at Work conducted by the School of Interdisciplinary Studies (Ngee Ann Polytechnic, 2010). The school could discuss with the Human Resources Departme nt to come out with a list of activities that balances the on-the-job trainings with networking opportunities and community services. I also felt that the internship would be fruitful if the learning goals set at the commencement were achieved or if not achieved, be valuable learning experiences for all. The briefing given was not sufficient because it was a one-way communication from the module leader to the students. At the beginning, the interns should be asked to fill up a form on their expectations for this internship to allow the LOs and supervisors to better understand what they were expecting to achieve during this period. During the internship, the supervisors would spend time following up with the interns with their expectations set previously and keep track of their learning process. I understood that this form of goal-setting has been implemented in PwC. A sample of expectations questionnaire is attached in Appendix D. These expectations would then be followed up with the competencies chart, as attached in Appendix E, to allow the liaison officers and students to keep track of their learning process on a regular basis. I understand these additional processes would take up time and may not be well-received by students. However, going back to the objectives of the internship, it would be to provide practical experience for students and to effectively measure their learning process, it would be useful to guide them through their goal and expectation setting, so that they enter the work force with a fresh attitude and direction, rather than just learning from what they have been tasked. For example, if they are interested in financial services audit, even though they have not been given a chance to be involved in one, they should note down what are the different resources that they have seek from. The companies have rich databases sources and definitely, seniors would be willing to share their experiences with them. Key takeaway personal achievement As I reflect, I felt that the key takeaway for me is to maintain a positive attitude and zest in the tasks I do. Positive attitude that I am referring to, are the eagerness to learn, initiative to ask, taking ownership, the courage to make mistakes, the perseverance in getting the right solutions, the flexibility to try other suggestions, along with the energy and support to complete the engagement. These may sound a mouthful, but it does stem from having a positive outlook to things in life. Attitude is especially significant to me because I have seen how I was shaped from the start to the end of this internship. At the beginning, I was disappointed with myself as I was slow in understanding the concepts and in carrying out vouching. Moreover, my team in-charge told me on a personal note that I was not suitable for auditing. From then on, I was afraid to clarify my doubts and tried to avoid all troubles if possible. Fortunately, I had the opportunity to speak to my engagements manager during a casual chat. She told me that the evaluation that I got was reasonable and encouraged me to continue with my internship. I thought to myself that maybe this could be an isolated incident. I should not allow other peoples opinions to affect my aspirations. I should have been more sensitive with my seniors workloads by researching in the databases before approaching them with questions. For the next few engagements, I proceeded with a changed attitude. With enthusiasm, I approached my team in-charges to ask if there was anything that I could help with. Normally, they would ask me to map the trial balance and read last years documentation. When there are any documentation that I am unsure of, I will read the audit programme and find out the rationale for the testing methods. Sometimes, I am unable to complete the mapping of the trial balance, I will discuss with my senior and update them on what I have done and which are the areas that they need to clarify with the previous audit teams. I took my seniors feedback seriously and in order to expedite my work, I would read up the walkthrough documentation and familiarise myself with the key management personnel and the filling system. During the weekends, I would also read up the audit guide, and would check with my seniors if they are available before I clarify my doubts. The brand new attitude was like the key that opens the doors of opportunities. If I did not walk out from the setbacks, I would have resigned myself to merely vouching and not be able to be in-charge of sections. There are bound to be challenges ahead, but I believe that the attitude will see me through. Conclusion As interns, the challenges that I have mentioned above may not be affect us directly as we do not sign the accounts. However, this does not necessary mean that we play a small part in the audit of the financial statements. From assisting with planning, fieldwork and all the way to its completion as mentioned in my interim report, these six months was never easy. As I reflect, I was once affected by the seniors feedback and was even demoralised for not being appreciated for the efforts that I have put in. I was surprised that I have the perseverance and commitment that go through thick stacks of documents, worked till midnight and on weekends too. It was then a chance to discover my interests and strengths. The internship programme has definitely given me a broad view of the rigorous corporate world which demands a lot of efforts from one self. It has allowed me to apply what I have learnt in school as I felt that we learn continuously in life and witness what I have sow, is not so much about the results, but to see that these skills have been put to proper use in the future. Speaking of which, I have utilised these skills and learnt some, especially soft skills like communication skills, the courage to speak, people-management skills that will stay with me for life. This internship was especially significant because the information that I obtained from the clients and source documents went under my hands, something lifeless and raw were eventually translated into audit documentation to test the reasonableness and to achieve the audit objectives. It was even more satisfying when the whole team saw the work that worked so hard during many late nights were eventually drafted into the financial statements. While skills are important, I felt that the people that have came into my life weighs more. The bonds that I have formed with my colleagues and clients were priceless. They were the ones that you could pull a chair and chat with them for an hour, took initiative to ask if they could help you. I felt the support and comfort from them as work was particularly enjoyable. To sum it up, this internship programme has given the exposure that I needed and created the environment that I could explore and learn. Appendices Appendix A Organisation Structure of Department OU5 (As of Dec 2010) Reporting to 132 Appendix B Newspaper Article It could have started earlier than thought ; Ex-SLA executives alleged involvement in fraud may have begun in 2005 Leong Wee Keat Leong Wee Keat 20 November 2010 TODAY (Singapore) (c) 2010. MediaCorp Press Ltd. SINGAPORE In a further twist to the largest suspected fraud in the civil service, investigators now believe that one of the accused began cheating the State years before he joined the Singapore Land Authority, where his alleged crimes were first discovered. On Friday, former SLA deputy director Koh Seah Wee (picture) was charged with cheating the Intellectual Property Office of Singapore (Ipos) when he was assistant director of its Information Technology Department from July 2004 to March 2007. Koh, 40, purportedly conspired with Chartered Systems Services to enable the business to win IT contracts from Ipos. The company would submit payment invoices for fictitious goods and services, which Koh would certify even though nothing was delivered. Eight fraudulent transactions, amounting to about $286,000, are thought to have occurred between December 2005 and March 2007. Investigations against Kohs activities in Ipos are continuing, according to a joint statement from Ipos and the Law Ministry. While a previous cheating scam involving former Trade Development Board chief executive officer Yeo Seng Teck had gone on for a longer period for five years, between June 1988 and July 1993 -investigations into Koh have turned to his time at the Supreme Court, where he was deployed before July 2004. Koh now faces a total of 302 charges, while former SLA manager Christopher Lim Chai Meng, 37, faces 309. Both men bought luxury cars from the alleged $12.1 million they siphoned from SLA between November 2007 and March this year. Ipos conducted its internal investigation after the purported SLA fraud came to light in June. An independent review panel was convened and it recommended improvements to Ipos internal controls, systems and processes, which have since been implemented. These included strengthening internal audit structures and processes, centralising the procurement process and ensuring the purchasing officer and the receiving officer are different individuals, read the joint statement. Ipos said its financial statements and accounts were audited externally, not by the Auditor-Generals Office, during the time the alleged offences took place. This was done in accordance with the Auditor- Generals requirements. The audits conducted were statutory audits of financial statements and compliance audits designed to ensure compliance with finance procedures and processes. These types of audit may not always be able to pick up such fraudulent activities, Ipos said. Disciplinary investigations of officers whose lapses in supervision may have contributed to the fraud going undetected are in progress. Action will be taken, if found appropriate, said Ipos. Kohs case will be mentioned again on Dec 3. Appendix C Stixy Appendix D Setting of expectations Internship Programme Expectations Company: ______________________ Supervisors name: ______________ Liaison Officers name: ___________ Student Name: __________________ What are some of expectations that you have for this internship programme? What are some of the activities that you hope to attend during the internship programme? What are some of the learning goals that you hope to achieve by the end of the internship programme? How do you think the company can help to enrich your internship experience and your career aspirations? Appendix E Competency Chart

Account of the Travels, Sufferings and Persecutions of Barbara Blaugdon

Account of the Travels, Sufferings and Persecutions of Barbara Blaugdone The title of Barbara Blaugdone’s memoir is An Account of the Travels, Sufferings and Persecutions of Barbara Blaugdone, with â€Å"travels† highlighted by its enormous size. Indeed, when reading the book the reader is perhaps most struck by Blaugdone’s excessive, nearly constant travel habits. It may even be argued that at its heart the book is a travel narrative and not a memoir or even a religious account. She traipses about the seas around the British Islea, not only in England but also venturing to Ireland to proselytize and preach to those yet untouched by the Quaker message. Travel was an important part of Quaker life. As a fledgling religious movement focused on the importance of introspective faith and a personal relationship with God, many Friends took it upon themselves to spread the word world-wide. Furthermore, as a group looked down upon and disliked by the rest of English society, Quakers were tempered to have a predisposition towards independence and adventure that serve...