...Howard street Jewellers Konsep pengendalian internal yang diabaikan atau diacuhkan oleh Levis adalah pengendalian aktivitas, mencakup: a) Pemisahan tugas Dalam kasus ini, tidak terdapat pemisahan tugas dengan baik. Satu orang tidak boleh bertanggung jawab atas keseluruhan transaksi dari awal sampai akhir. Selain itu, satu orang juga tidak boleh memiliki tugas dalam mencatat transaksi, mengotorisasi transaksi, dan mengatur kepemilikan atas aset. Betty berperan sebagai kasir yang menangani semua kas yang masuk ke dalam perusahaan, mengatur penerimaan kas, dan mengatur catatan penjualan. Betty dapat melakukan penjualan perhiasan, penjualan dengan cara angsuran, mengelola penerimaan kas, dan menerima kas. Dengan pemisahan tugas yang kurang memadai ini, maka kemungkinan terjadinya kecurangan (fraud) dan pencurian akan semakin besar. Dalam kasus ini, Betty dapat melakukan kecurangan yang mengakibatkan perusahaan mengalami kerugian sebesar $ 350.000. b) Otorisasi transaksi Dalam kasus ini, Betty dapat melakukan penempatan barang yang akan dijual secara angsuran tanpa adanya otorisasi dari manajemen. Hal ini ditunjukkan dengan adanya penjualan secara angsuran, tetapi tidak diketahui oleh Alvin, selaku anak dari pemilik Howard Street Jewelers, Inc. Pada saat Betty sedang libur, seorang pelanggan datang untuk membayar barang yang diangsurnya. Alvin tidak mengetahui mengenai penjualan angsuran tersebut dan tidak mampu menemukan bukti penjualan angsuran atas transaksi pelanggan...
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...3.) The internal control concepts that Trubeys must implement: a. Segregation of duties - No one person should be responsible for all transactions from the beginning to the end. Those responsibilities should have been performed by more than one person. Like, maintaining the cash receipts and the sales records. Another concept that this relates to is that no one individual should perform more than one of the following; recording transactions, authorizing transactions and maintaining custody over the assets. The company must separate the three; selling jewelry, putting items in layaway, recording sales, maintain cash receipts and accepted the cash, to prohibit incompatible duties. b. Physical safeguarding of assets – Safeguarding assets against theft and unauthorized use, acquisition, or disposal is also part of internal control.They must carefully handle and keep all the cash that came in, so people may have an ample opportunity to skim the cash even before any transactions were recorded. c. Proper Authorizations –transactions and activities helps ensure that all company activities adhere to established guide lines unless responsible managers authorize another course of action. Cashiers should not be given an authority to record and authorize the transactions. They should not have the authority to record sales returns, or having access to layaway or jewelry items. This authority should be given to a manager above her. d. Independent checks – on performances...
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...Mr. Howard Schultz, the chairman and CEO of Starbucks Corporation is faced with some immediate and long term challenges in the year 1996. He needs to keep up the brand image of Starbucks, beat the competition, foray into new horizons for expansion, improve on the real estate strategy while maintaining the ‘coffee ‘ experience Starbucks is known for. Immediate issues 1. MacDonald is petitioning for a contract to serve Starbucks coffee. Mr. Howard is sceptical that granting this contract will dilute the brand image of Starbucks. While this can boost revenue in the shorter term, this can also lead to loss in clientele and reputation. Should Mr. Howard agree to the proposal? 2. Starbucks has a goal of having 2000 stores by the year 2000. The number of ‘A’ sites in market has decreased and the task of “street sniffers” is becoming increasingly difficult. The immediate challenge is to expand in different regions of the city. Should he put laser focus on Doppio strategy ? Basic Issues 1. Given Mr Howard’s bad experience at the University store , Starbucks needs to take an active look at the speciality agreements with retailers , restaurants and service providers. They are a big source of revenue generation but any compromise either on the coffee quality or coffee ‘experience’ could lead to loss in clientele, loss of brand and a hard earned niche market segment. 2. The regional competitors such as Second Cup in Canada and Best coffee in Seattle are eating the Starbuck’s...
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...Executive Summary Starbucks is an international coffee corporation which is a special corporation. In the past 40 years, Starbucks gain a huge success. However, in the process of gainning success, Starbucks also faced a lots of challenges. So what the difficulties it suffered and how it solved the problems are very improtant to our corporation’s success. Introduction Starbucks is an international coffee corporation. When Howard Schultz, the chairman & CEO of Starbucks, attended the Commonwealth Club, he said that “ Starbucks is a special company, not a company better than other companies, but a company different from other companies.” Starbucks creates a third place between working place and home which can provide the sense of community and human connection in every Starbucks store. At the same time, Starbucks provides high quality coffee at high price, so the market target of Starbucks should be the middle-class. Background According to the Starbucks Offical Website we can know that the first Starbucks store was opened in Seattle at 1971s. At that time, Starbucks just sold coffee beacons and coffee equipment for people and only has four stores. In 1987s, Starbucks creates its coffee culture. In 1990s, Starbucks expanded beyond seattle and first to the rest of the America. In 1992s, the stock of Starbucks was traded on the NASDAQ National Market. In 2000s, Starbucks has 6,000 stores over 30 countires. In 2010s, Starbucks has 17,000 stores...
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..."The code of the streets is actually a cultural adaptation to a profound lack of faith in the police and the judicial system. The police are most often seen as representing the dominant white society and not caring to protect inner- city residents. When called, they may not respond, which is one reason many residents feel they must be prepared to take extraordinary measures to defend themselves and their loved ones against those who are inclined to aggression. Lack of police accountability has in fact been incorporated into the status system: the person who is believed capable of "taking care of himself" is accorded a certain deference, which translates into a sense of physical and psychological control. Thus the street code emerges where the influence of the police ends and personal responsibility for one's safety is felt to begin. Exacerbated by the proliferation of drugs and easy access to guns, this volatile situation results in the ability of the street oriented minority (or those who effectively "go for bad") to dominate the public spaces." (Anderson, Code of the Street). Anderson main argument in his research is that the behavior of many youths is influenced by the street culture or code. This “code” governs how youth from the inner city will react in a violent manor when faced with impersonal attacks or any show of disrespect. Through Anderson’s study he was able to give us the day to day struggle for some inner city children, and why they were unable to express nothing...
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...- What is an ideal job? - There is no basis for any comparison, in other words, standard of an “ideal job” to all people, to all of us, to all the community. - The definition of the “ideal job” depends on each individual’s view. 1. One may think an ideal job is an occupation that gives him/her opportunities to communicate with many interesting people, or to travel around the country, or all over the world. In order that he/she can exchange the relations, raise his/her knowledge about many things, make friendship, etc. 2. Many Vietnamese students now who live and study in Viet Nam consider their ideal jobs as jobs that provide them a guarantee of constant monthly payment, which would allow them to have money enough to afford their lives (Regardless of the fact that they don’t love their jobs at all) Students care about the degrees they get when they finish colleges and universities. A student wants to have a job to earn money enough to maintain a normal life. As long as he will have enough money from what he does, regardless of his interest of any careers else, he would go for it. So that is his ideal job. Thence, right at the beginning, students tend to apply to faculties those regarded as the “hot majors” in the community. Such as Finance and Accounting, Banking, Business, etc. These majors seem to be promise to them to enter the right careers of their lives that make them earn a lot of money. 3. Some may say that if they went for their ideal jobs, they did what they...
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...Running Head: REVITALIZING CULTURAL HERITAGE Revitalizing Cultural Heritage Conservation of Merewether Tower & its impact on urban morphology Qurat-ul-Ain Rehman Abstract The past should never be forgotten as it constitutes an important part of the civilization of mankind. Historic monuments may contain some bitter and sweet memories therefore it should be preserved for future generations to know the life their ancestors were living. Although important, many historic sites are usually torn down in order to make room for development but there are people who believe that these sites should be saved from the hammer. Conserving these sites takes a lot of hard work and dedication from the local authorities but it can transform the morphology of the region and reward the developers for their hard work. Karachi was home to British troops in the 19th century and is therefore rich in Victorian era buildings. Most of these buildings are in a bad shape but the government is working to preserve them. Although the pace of redevelopment is slow, the fact that work is going on gives a person relief that the historic buildings of the city will be preserved. One such building is the Merewether tower; this iconic structure is one of few structures that are in a good condition, but sources claim that from the inside, it is slowly being degraded. Once the gateway to the city, it has been forgotten by many although its name is very common. The objective of this research is to document...
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...and Working on the Streets Thailand believes that it is crucial that measures are taken to protect and promote the rights of children living and working on the streets. Thailand has recognized that 0.0002% of the street children on a global basis are from Thailand. Thailand also believes that there is an increasing amount of street children due to poverty, natural calamities and the economic crises that has had a large impact on Thailand. Thailand will now emphasize on these major issues. First-off Homelessness, more than 60,000 children are living in the nine refugee camps along the Myanmar border of Thailand. Almost 7,400 of them are separated from their parents. Secondly, Natural calamities. Secondly, The Tsunami that took place in Thailand in 2004 killed 5,395 people which lead to1,480 children being orphaned and on the streets. This overwhelming flow also destroyed 4,806 houses, another clear example that proves the fact that children can end up on streets in such a sad manner. Thirdly, The Economic Crisis. This Crisis that took place in 1997 had a massive impact on Thailand as result of The Prime Minister back in 1997 Mr. Chavalit Yongchaiyudh who refused to devalue the thai baht. This not only halted Thailand’s booming economy but lead to the disaster of the decade. Thailand Laid off approximately 600,000 foreign workers from all the industries combined. During this period of time even the mid-class families were technically tossed into the streets. After a long span...
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...Life in the city is full of activity. Early in the morning hundreds of people rush out of their homes in the manner ants do when their nest is broken. Soon the streets are full of traffic. Shops and offices open, students flock to their schools and the day's work begins. The city now throb with activity, and it is full of noise. Hundreds of sight-seers, tourists and others visit many places of interest in the city while businessmen from various parts of the world arrive to transact business. Then towards evening, the offices and day schools begin to close. Many of the shops too close. There is now a rush for buses and other means of transport. Everyone seems to be in a hurry to reach home. As a result of this rush, many accidents occur. One who has not been to the city before finds it hard to move about at this time. Soon, however, there is almost no activity in several parts of the city. These parts are usually the business centres. With the coming of night, another kind of actịvity begins. The streets are now full of colorful lights. The air is cooler and life becomes more leisurely. People now seek entertainment. Many visit the cinemas, parks and clubs, while others remain indoors to watch television or listen to the radio. Some visit friends and relatives and some spend their time reading books and magazines. Those who are interested in politics discuss the latest political developments. At the same time, hundreds of crimes are committed. Thieves and robbers who wait...
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...survival, the gathering of what was left to make of their lives. What were once their homes was nothing more now than a swamp of Death, a gravesite of family, friends, and the death of their pride. The Danger was no longer imminent the time on the clock expired; Katrina had hit the shore with a vengeance, and left with no intention on covering her tracks. She unleashed her fury on the morning of august 29, 2005 with no mercy insight. The time for evacuation had come and gone. For the thousands that heeded the warnings and stayed were now in a battle for their lives. Whether it was the few thousand the filled the superdome or the brave few that stuck it out in their homes the outcome was the same. The carnage was real what were once streets, homes and landscape were now nothing more than mangled shards of wood and scraps of metal that was now underwater. For days people lay stranded on their rooftops, screaming and crying in hopes of help. Others laid face down in the water dead overwhelmed by the harsh conditions and scarce necessities. While others swam and walked in the water taking a chance of finding aid before they too were to parish. People in the superdome headed out to take toll of the hurricanes wrath and evaluate the damage. Rumors suggested that the levees that had protected the city from flood where exploded by the government. The people of New Orleans...
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...Speech Every night when I go back to my house, I see little kids sleeping on the street. These kids work every day and night for a few coins. They have dreams like us, but their reality is something different. They don’t have a family to support them. In fact, many don’t even know the meaning of “family”. I know all of you in this room have seen these children on the street. Do you ever think about what they go through on a daily basis? Today, I want to convince you to help street children who are homeless. Here are a few reasons you should help and support these street kids. First, they belong to families that have many problems. Second, they are members of society. And finally, they have dreams of their own. Many of you might think that these children live and work on the street because their families send them to do so, but this isn’t always the case. According to the United Nations Children’s Fund (UNICEF) Most street children are under 18 years old. Some of these children do not have a family or a house; others come from families where their parents have problems, which is one of the reasons that they decide to live in the street. Some parents are drug addicts, alcoholics or are without jobs. In addition, these children suffer domestic violence from their parents, or they have been abandoned. Now, how do you view their reality? It’s hard to imagine, right? But it’s true. Let me show you some statistics about how this sad reality affects us. According to Agencia...
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...Insert Title Here Being called a Bastard child Not something to you want to hear Because this is not true This not what I am Even with my gray bricks And unpaved streets I am different The city is starting to prosper And I was going to grow Become a main part of town But then Streets became walled off Including me And there was no one to fight No one there to defend me So I was left in the shadows And so people think of me As being nothing but a bastard child And to them I say Again This is not me People have been hurt People have been raped People have been murdered But still not who I am Some people They think That I am just a the last resting place for their hopes and dreams People can always call this street home No matter what And to the women who lived here They have become a part of me Even if they are not in here physically Their spirits will forever be here And this is what I am A place to be remembered But not for the bad But for the good So all people can see That I should be remembered As will those women who came here With hopes and dreams And tried to succeed I have seen many come and go But no matter who stays and who leaves They always leave a part of them A part that will always stay And this part is good And will remain good As long as they believe That no matter what They can have the life they choose And this is who I really am Showing women that no matter what They can live the life that...
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...bass were used to create this piece in different parts of the song. Coleman has been criticized for playing out of tune, but this is one other way for Coleman to “play outside” which was what he aimed to do. The photo I chose to associate with Coleman’s song is one that represents chaos, crowd, and conjunction. It is a photograph that was taken on May Day in NYC in 2010. Thousands of workers and immigrant laborers took to the streets to celebrate May Day, demanding rights for those “who toil in the sun”. The message in Manhattan was delivered with bullhorns and drums. Their voices and fight were echoed by millions of workers around the world, from Havana to Berlin and Istanbul. The issues were the same: more jobs, better working conditions, higher wages and decent health care. In the photo, we can see an extremely crowded NYC street. There are so many people harboring the streets that it looks as thought there is no space to move. Similar to the photo, the music has beats and rhythms that crowd one another allowing for no room or space. The street signs, cars, and colors in the photo add to the confusion and chaotic scenery. In the song the instruments sound confusing and bumptious. In my opinion, it is painful to listen...
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...water. I have seen people using these at parades and at sports events where they may have difficulty seeing above the crowd. Today’s Bible story is about a man who went to a parade, but couldn't see above the crowd. The main attraction in this parade was Jesus. He had become quite famous because he had performed many miracles. He had raised Lazarus from the dead and had restored sight to a blind man named Bartimaus, so when he entered the city of Jericho, the atmosphere was very much like a circus parade. People lined the streets hoping to get a glimpse of Jesus. One of the people in the crowd was a man who was very short. He was so short that he couldn’t see above all the people in the crowd. You probably know this man's name, don't you? That's right, it was Zacchaeus. He didn't have a periscope to help him see above the crowd, but he really wanted to see Jesus, so he climbed a tree and waited for Jesus to pass by. As Jesus traveled through the streets of Jericho, he came to the place where Zacchaeus sat up in the tree. Jesus stopped, looked up in the tree, and he said, "Zacchaeus, you come down, for I am...
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...reliable and useful member of the team by regularly completing tasks within the given time. Also, during our drill weeks we showed time management by making sure we were in correct kit before the lesson if we had a previous lesson which potentially could make us late. Attitude- A positive for a having good attitude within the UPS is tasks are completed to your full ability and your team mates and commanding officeking officers will look at you and see you take pride with what you do and respect the role you have within the chosen Public Service. A negative of personal presentation is people may think you take the role too seriously and this could cause discrimination within the workplace. For example, if you are an officer patrolling the streets and your personal presentation is poor the public will not respect the authority you havnd respected member of the force making promotion a possibility. A negative for reliability is that people become too reliant upon you and could lead to issues around your private life. For example, if you begin to cover peoples shift due to their illness, during your time of leave or absence, people will start to ask if you are available to work when there are other people capable to cover them. Also during our drill week our reliability had to be good otherwise the...
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