...5353 Keller Avenue Suite 2013 Denver, CO 80212 303-222-7890 To: Nicole Graves From: Betty Harper RE: Recommendations for LJB Company Nicole have reviewed the information given to me for the LJB Company and have listed my recommendations for you to share with Mr. Brown the President of LJB Company. See attached pages. 5353 Keller Avenue Suite 2013 Denver, CO 80212 303-222-7890 Requested recommendations for: LBJ Company Prepared by: Betty Harper February 9, 2013 Mr. Brown: It is my understanding that your company, LJB Company, has selected our firm to assist you with the planning stage of becoming a public entity. I’m glad our firm can be of assistance in helping you with your decision. Our main goal is to make sure your company is meeting the principle requirements for internal control for a public entity. To safeguard assets and enhance the accuracy and reliability of accounting records, companies follow internal control principles. There are six principles: 1. Establishment of responsibility 2. Segregation of duties 3. Documentation procedures 4. Physical mechanical and electronic controls 5. Independent internal verification 6. Other controls Based on the information you provided my colleague with listed below are my recommendations based on the six principles above: New internal control requirement if you decide to go public. The newest internal control requirement is the Sarbanes-Oxley Act of 2002 (SOX). Under the Sarbanes-Oxley...
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...Annu. Rev. Psychol. 2005. 56:485–516 doi: 10.1146/annurev.psych.55.090902.142105 Copyright c 2005 by Annual Reviews. All rights reserved First published online as a Review in Advance on June 21, 2004 WORK MOTIVATION THEORY AND RESEARCH AT THE DAWN OF THE TWENTY-FIRST CENTURY Gary P. Latham Rotman School of Management, University of Toronto, Ontario M5S 3E6; email: latham@rotman.utoronto.ca Craig C. Pinder Faculty of Business, University of Victoria, British Columbia V8W 2Y2; email: cpinder@uvic.ca Key Words needs, values, goals, affect, behavior ■ Abstract In the first Annual Review of Psychology chapter since 1977 devoted exclusively to work motivation, we examine progress made in theory and research on needs, traits, values, cognition, and affect as well as three bodies of literature dealing with the context of motivation: national culture, job design, and models of person-environment fit. We focus primarily on work reported between 1993 and 2003, concluding that goal-setting, social cognitive, and organizational justice theories are the three most important approaches to work motivation to appear in the last 30 years. We reach 10 generally positive conclusions regarding predicting, understanding, and influencing work motivation in the new millennium. CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MOTIVATIONAL FRAMEWORK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
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...CHAPTER 1 THE PROBLEM AND ITS BACKGROUND Introduction States and nations since the existence of the first known civilization have been struggling to establish stability on the administration of its affairs. One of these, which is inevitable is to suppress corruption that seems to worsen. (Olivares-Cunanan, 2013) Although there is no known document that will lead us to where corruption began and who started this practice, there are already existing documents that proposes how it started and the reason why this exists. Corruption began in the early period as far back as the old Egyptian kingdom. There is also a clear founding that corruption through its most common form existed in other civilizations that existed in the early ancient world. In the Athenian state council, bribery is common in order for the major power the so-called elite to implement what they want. The same practice was committed by roman emperors who used give lands to the senate members in order for the latter body to be on their side. (Freille, 2007). In the modern era, documents from the past that can possibly tell us where and when corrupt practices have begun may seem to be impossible to retrieve, and if ever possible, these documents may have a little relevance to no use at all in the study on how we can curtail at least corrupt practices on the national scale. ( Co, 2007) Defining what is corruption and determining its root cause is one of the center of interest of analysts and international organizations...
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...support. But the guy had other ideas. He grabbed my waist and carried me bridal style. “Aish! Put me down.” I barked swinging my legs back and forth trying to get out of his cast iron grip. “Stop squirming…” he spoke. His voice sent a surge of chills down my spine; I looked up to see a handsome guy with soft brown eyes, chiseled jaw and long eyelashes staring back at me. my throat went dry; This guy was beyond gorgeous. “Yah! We’re here.” He spoke nudging me from my daydream. “O-oh” I replied hoisting myself as he put me down. ”Omo! Kenchana?” the cute old nurse spoke caressing my arm soothingly. I nodded my head in response. “I just need some ice for my ankle.” I said rubbing my swollen egg shaped ankle. .. Minho’s POV I walked down the corridor, observing my surroundings until some girl bumped into me sending her falling to the ground flat on her bum. I stretched my hands to help her up; she took my hands and tried to support herself up but I noticed her struggling she must have hurt her leg… so I grabbed her smooth legs and carried to the nurse’s office to get checked. She squirmed in my arms trying to make me let go. “Stop squirming” I told her looking her silky brown air. Her chocolate eyes met mine and I swore my heart stopped. She had this long hair, plump lips and rosy cheeks. When our eyes met I glanced away. I noticed we reached the nurse’s office. “Yah we’re here.” I said snapping her away for her daze… she’s so cute …after making sure she was in safe care I left...
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...Theories of criminology Prof. Dr. Ayman Elzeiny Introduction :- What is Theory? Definitions of the theory Vold, Bernard, and Snipes defined it as :- “an explanation … a sensible relating of some particular phenomenon to the whole field of knowledge” On other hand Bohm defined it as “makes statements about the relationship between two classes of phenomena” Williams and McShane defined it as “generalizations of a sort; explains how two or more events are related” . According to Shoemaker the theory is : “a systematic collection of concepts and statements purporting to explain behavior” . And according to Hoover the theory is “a set of related propositions that suggest why events occur”. We can define theory as "Statement of a relationship between two or more propositions and concepts . which explains and/or predicts some behavior ". Introduction to Theories of criminology : There are many "theories" of criminology suggested by many writers. It would not be practical to list them all. a few only that have received some support. The almost prominent schools of criminology Were : The Classical School, "which began about 1755 to 1764" after Beccaria (1738-94) published his famous Essay on Crimes and Punishments; Along with Beccaria, the thinkers of the Classical School were Rousseau, Montesquieu, Voltaire, Jeremy Bentham, William Blackstone, Samuel Romilly, and others. The Positive School, " which began after the publication of Lombroso's L'uomo...
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...Impact of Celebrity Endorsements on Brand Image Debiprasad Mukherjee* August 2009 * Debiprasad Mukherjee is a Business Process Management Consultant in IT Telecom domain. He has experience of working with Siemens, IBM, and Tech Mahindra in India and abroad. He holds Post graduation in Management from Indian Institute of Social Welfare & Business Management, India and Bachelor in Technology in Electrical Engineering. His areas of interest are Brand Management, Consumer Behavior, Advertisement, Customer Relationship Management, Data Warehousing, Business Intelligence, Master Data Management etc. Email:- debiprasad.mukherjee@techmahindra.com / debiprasad.mukherjee@gmail.com Contact: - Techno India Building, 6th Floor EM-4/1, Sector V, SaltLake, Kolkata-700091, INDIA Tel No: +91 334002 8146 / +91 9830318394 This paper can be downloaded from the Social Science Research Network Electronic Paper Collection: http://ssrn.com/abstract=1444814 Electronic copy available at: http://ssrn.com/abstract=1444814 Abstract Celebrity endorsement has been established as one of the most popular tools of advertising in recent time. It has become a trend and perceived as a winning formula for product marketing and brand building. It is easy to choose a celebrity but it is tough to establish a strong association between the product and the endorser. While the magnitude of the impact of celebrity endorsement remains under the purview of gray spectacles, this paper is an effort to analyze...
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...Table of Contents Writing a Memo 4 Audience and Purpose 4 Parts of a Memo 4 Heading Segment 4 Opening Segment 4 Context 5 Conclusion 5 Sample Memos 5 1st sample 5 2nd sample 6 Writing a circular 7 1. Circular regarding a computer training programme. 7 2. Circular regarding office identification 7 3. Circular regarding a visit of a senior manager 8 Writing a notice 9 Format of a notice 9 Cause and effect 11 EFFECT — CAUSE 11 Summarizing 13 Meeting Minutes 14 Business Letters 16 Writing the Basic Business Letter 16 Parts of a Business Letter 16 Covering letter 21 Job advertisement 22 Job adverts checklist 22 Senior Accountant position 22 Senior financial accountant, REF: F90111 23 Accounting terms 25 General Business Vocabulary Terms 27 Advertising 27 Banking 28 Company Structure 28 Contracts 29 Employment 30 Import-Export 31 Insurance 31 Law 32 Marketing 33 Money 34 Presentations 34 Selling 35 Graphs and Charts 37 Presenting Visuals - useful phrases & vocabulary : 37 Commenting trends - useful phrases : 37 Conclusions - useful phrases : 38 Presentations 39 Writing a Memo Audience and Purpose Memos have a twofold purpose: they bring attention to problems and they solve problems. They accomplish their goals by informing the reader about new information like policy changes, price increases, or by persuading the reader to take an action, such as attend a meeting, or change a current...
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... Makes administrative changes (throughout). This rapid action revision, dated 22 October 2014-o Updates purpose (para 1-1). o Updates responsibilities for the ready and resilient campaign (paras 1-4a-d). o Directs readers to the Army Publishing Directorate’s “notes” page on AR 60020 for additional guidance on the Army Sexual Harassment/Assault Response and Prevention Program (para 1-4e(6)). o Clarifies the groups of personnel who must be informed of the Army’s accommodation of religious practices policies (para 1-4f). o Adds the categories “senior field grade officers,” “senior field grade warrant officers,” ”field grade warrant officers,” “company grade warrant officers,” “enlisted noncommissioned officers,” and “junior enlisted Soldiers” (table 1-1). o Adds policy that the senior commander is normally, but not always, the senior general officer at an installation (para 2-5b(4)(a)). o Adds policy for command responsibility for the Total Army Sponsorship Program (paras 2-5b(4)(a)16 and 2-5b(4)(c)8). o Clarifies policy on how Army command, Army service component command, and direct reporting unit commanders may request a permanent change of senior commander (para 2-5b(4)(g)1). o Clarifies policy for Army commanders in the grade of lieutenant general or above assuming command of Army installations as an exception to policy (para 2-5c(1)). o Clarifies policy regarding...
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...THE EFFECT OF INTERNAL CONTROL ON ORGANIZATIONAL PERFORMANCE (A CASE STUDY OF ECOBANK NIGERIA PLC) BY AMOO TEMITOPE GRACE ACT/2009/0036 ADEYIGA ADEBAYO ECN/2009/0005 BEING A RESEARCH PROJECT CARRIED OUT AND SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES OSUN STATE UNIVERSITY, OSOGBO NIGERIA IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR OF SCIENCES (B.Sc) DEGREE IN ACCOUNTING JULY 2013 1 CERTIFICATION It is certified that this research project, written by Amoo Temitope Grace with matriculation number ACT/2009/0036 was supervised by me and submitted to the Department of Accounting, Faculty of management sciences. Osun State University Osogbo, Okuku Campus. Mr J.O Oyewole Project supervisor Date PROF. Temi Ologunorisa Head of Department Date 2 DEDICATION This research work is specially dedicated to Almighty God in Heaven, the one who loves me dearly, unconditionally and eternally, the source and the strength with which I have been able to pull through the challenges that came with this work, for his protection and guidance over my life right from the inception and towards successful completion of this academic programme. Also, to my beloved parents; Mr and Mrs AMOO for their supports both financially and morally to accomplish the great task of passing through this practical project. My prayer to you is that you will eat the fruits of your labor in Jesus name (Amen). 3 ACKNOWLEDGEMENT Nothing...
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...U.S. Small Business Administration MP-5 BUSINESS PLAN FOR THE SMALL CONSTRUCTION FIRM Management and Planning Series ______________________________________________________________________________ The material in this publication may not be reproduced or transmitted in any form or by any means -- electronic, mechanical, photocopying or other -- without prior written permission of the U.S. Small Business Administration. "How to Write a Business Plan." Copyright 1990, Linda Pinson and Jerry Jinnett. All right reserved. All of SBA's programs and services are extended to the public on a nondiscriminatory basis. ______________________________________________________________________________ TABLE OF CONTENTS INTRODUCTION A Note on Using This Publication 1 What's in This for You? 1 Why Are You in Business? 1 What Business Are You In? 1 MARKETING Where Is Your Market? 2 Advertising 2 Competition 3 Sales Strategy 3 PLANNING THE WORK 4 GETTING THE WORK DONE Personnel Requirements 7 Equipment Requirements 7 PUT YOUR PLAN INTO DOLLARS Expenses 8 Matching Money and Expenses 8 Is Additional Money Needed? 8 CONTROL AND FEEDBACK 9 IS YOUR PLAN WORKABLE? 9 IMPLEMENTING YOUR PLAN 9 KEEPING YOUR PLAN CURRENT 10 APPENDIXES A. Income Projection Statement 11 B. Cash Flow Projection Construction Firms 15 C. Balance Sheet 17 D. How to Write a Business Plan 21 E. Information Resources 25 ______________________________________________________________________________ INTRODUCTION A business plan can...
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...From past to present; the changing focus of public health by Maria Joyce Key sections include: Environment, infectious disease, locating public health, the enlightenment, the Sanitarians, national provision of services, the inception of the National Health Service, ‘crisis in health’, The New Right, The Third Way, new public health. Public health, the new ideology may be taken to mean the promotion of healthy lifestyles linked to behaviour and individual responsibility supported by government action; whereas traditionally the description tended to relate more to sanitary reform and ‘healthy conditions’. The chronological development of public health is mapped out, supported by the outlining and discussion of the emerging themes and influences pertaining to the study of public health. The approach to public health is positioned alongside the health of the population and the prevailing political/societal influence at the time. Public health is impacted on by poverty and environmental factors. Presently government policy to improve public health is delivered in a strategy that recognises the need for health improvement at times when the greatest impact on health is poverty and exclusion. The evidence reviewed demonstrates clearly that poor health without appropriate resources or intervention is cumulative and that the ‘right’ form of intervention can bring about long term health gains. Intervention from a national agenda needs to include individual’s health and the...
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...T.Y.B.Com FINANCIAL ACCOUNTING AND AUDITING PAPER - IV AUDITING AND COST ACCOUNTING © UNIVERSITY OF MUMBAI Dr. Rajan Welukar Dr . Dhaneshwar Harichandan Vice Chancellor Professor-cum-Director University of Mumbai Institute of Distance and Open Learning Fort, Mumbai-400032. University of Mumbai Programme Coordinator : Section I - Auditing Prof. R. Vijayan (Bsc. L.L.B, F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Prof. Kiran M. Rage (M.Com, D.F.M., F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Prof. B.K. Bandgar (M.Com, M. Phil, L.L.B.) Grad C.W.A., S.I.W.S.N.R. Swany, College of Commerce & Economics Wadala, Mumbai - 400 031. Prof. Sunil B. Kadam (M.Com, G..D.C.A) N.G. Acharya, D.K. Marathe College, Chembur, Mumbai - 400 71. Re-Edited by Prof. Kiran M. Rage (M.Com, D.F.M., F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Published by : DTP Composed by : Professor cum Director Institute of Distance and Open Learning University of Mumbai, Vidyanagari, Mumbai - 400 098. Pace Computronics "Samridhi" Paranjpe 'B' Scheme, Road No. 4., Vile Parle (E), Mumbai - 400 057. 2 CONTENTS Sr. No. Title Page No. SECTION - I (AUDITING) 1 Introduction To Auditing 01 2 Introduction To Auditing II 22 3 Audit Planning 33 4 Auditing Techniques And Internal Audit Introduction I 44 5 Internal Control 54 6 Vouching 89 7 ...
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...APPENDIX Checklists A Checklist A-1 Reviewing a Budget 1. Is this budget static (not adjusted for volume) or flexible (adjusted for volume during the year)? 2. Are the figures designated as fixed or variable? 3. Is the budget for a defined unit of authority? 4. Are the line items within the budget all expenses (and revenues, if applicable) that are controllable by the manager? 5. Is the format of the budget comparable with that of previous periods so that several reports over time can be compared if so desired? 6. Are actual and budget for the same period? 7. Are the figures annualized? 8. Test one line-item calculation. Is the math for the dollar difference computed correctly? Is the percentage properly computed based on a percentage of the budget figure? 333 334 APPENDIX A Checklists Checklist A-2 Building a Budget 1. What is the proposed volume for the new budget period? 2. What is the appropriate inflow (revenues) and outflow (cost of services delivered) relationship? 3. What will the appropriate dollar cost be? (Note: this question requires a series of assumptions about the nature of the operation for the new budget period.) 3a. Forecast service-related workload. 3b. Forecast non–service-related workload. 3c. Forecast special project workload if applicable. 3d. Coordinate assumptions for proportionate share of interdepartmental projects. 4. Will additional resources be available? 5. Will this budget accomplish the appropriate managerial objectives for...
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...U.S. Small Business Administration MP-32 HOW TO WRITE A BUSINESS PLAN Managing and Planning Series ______________________________________________________________________________ Copyright 1993, Linda Pinson and Jerry Jinnett. All rights reserved. No part may be reproduced, transmitted or transcribed without the permission of the authors. SBA retains an irrevocable, worldwide, nonexclusive, royalty-free, unlimited license to use this copyrighted material. While we consider the contents of this publication to be of general merit, its sponsorship by the U.S. Small Business Administration does not necessarily constitute an endorsement of the views and opinions of the authors or the products and services of the companies with which they are affiliated. All of SBA's programs and services are extended to the public on a nondiscriminatory basis. ______________________________________________________________________________ TABLE OF CONTENTS INTRODUCTION 1 COVER SHEET 1 STATEMENT OF PURPOSE (MISSION STATEMENT) THE BUSINESS Legal Structure 2 Description of the Business 2 Products or Services 3 Location 3 Management 3 Personnel 3 Methods of Record Keeping 3 Insurance 4 Security 4 Summary 5 MARKETING Target Market 5 Competition 5 2 Methods of Distribution 5 Advertising 7 Pricing 7 Product Design 7 Timing of Market Entry Location 8 Industry Trends 8 7 FINANCIAL DOCUMENTS Summary of Financial Needs 8 Sources and Uses of Funds Statement Cash Flow Statement (Budget) 9 Three-year...
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...The main thrust of Durkheim's overall doctrine is his insistence that the study of society must eschew reductionism and consider social phenomena sui generis. Rejecting biologistic or psychologistic interpretations, Durkheim focused attention on the social-structural determinants of mankind's social problems. Durkheim presented a definitive critique of reductionist explanations of social behavior. Social phenomena are "social facts" and these are the subject matter of sociology. They have, according to Durkheim, distinctive social characteristics and determinants, which are not amenable to explanations on the biological or psychological level. They are external to any particular individual considered as a biological entity. They endure over time while particular individuals die and are replaced by others. Moreover, they are not only external to the individual, but they are "endowed with coercive power, by . . . which they impose themselves upon him, independent of his individual will." Constraints, whether in the form of laws or customs, come into play whenever social demands are being violated. These sanctions are imposed on individuals and channel and direct their desires and propensities. A social fact can hence be defined as "every way of acting, fixed or not, capable of exercising on the individual an external constraint." Although in his early work Durkheim defined social facts by their exteriority and constraint, focusing his main concern on the operation of the legal...
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