3 Hit Rammstein Songs Translated From German

Rammstein is a famous German band whose music is best described as dark, heavy rock. They are somewhat political and often take on social issues in their songs and that has led to controversy. Whatever your take on Rammsteins political views, the bands lyrics are also a lesson in German. If you are studying the language, you might find these lyrics and the English translations to three of their most popular songs helpful. An Introduction to Rammstein Rammstein was formed in 1993 by six men who grew up in East Germany  and were all born after the Berlin Wall went up. They took their name from the American Ramstein air base near Frankfurt (adding an extra m). The bands members are  Till Lindemann (b. 1964), Richard Z. Kruspe-Bernstein (b. 1967), Paul Lander (b. 1964), Oliver Riedel (b. 1971), Christoph Schneider (b. 1966), and Christian Flake Lorenz (b. 1966). Rammstein  is a unique German band in that it has managed to become popular in the English-speaking world by singing almost exclusively in German. Most other German artists or groups (think the Scorpions or Alphaville) have sung in English in order to reach the English-language market or they sing in German and remain virtually unknown in the Anglo-American world (think Herbert Grà ¶nemeyer). Yet, Rammstein has somehow turned their German lyrics into an advantage. It certainly can become an advantage for learning German. Rammenstein Albums Herzeleid  (1995)Sehnsucht  (1997)Live aus Berlin  (1998, also a  DVD)Mutter  (2001)Lichtspielhaus  (2003, DVD)Reise, Reise  (2004) The Controversy That Surrounds Rammstein Rammstein has also stirred up controversy on their road to fame.  One of the most famous incidents occurred in 1998. It involved their use of clips from the work of the Nazi  filmmaker  Leni Riefenstahl  in one of their music videos. The song, Stripped, was a cover of a  Depeche Mode song and the films used spurred protests against what some saw as a glorification of Nazism. Even before that well-publicized incident, their lyrics and images had given rise to the criticism that the band has neo-Nazi or far-right tendencies. With German lyrics that are often far from politically correct, their music was even linked to the Columbine, Colorado school shooting in 1999. Some British and American radio stations have refused to play Rammstein songs (even if they dont understand the German lyrics). There is no real evidence that any of Rammsteins six eastern German musicians themselves hold such right-wing beliefs. Yet, some people are either a little naive or in denial when they claim that Rammstein has done nothing to lead people to suspect the band of fascist leanings. The band itself has been a bit coy in their claims of why would anyone accuse us of such things? In light of some of their lyrics, they really should not pretend to be so innocent. The band members themselves have admitted they intentionally make their lyrics ambiguous and full of double entendre (Zweideutigkeit). However... we refuse to join those who totally reject artists for their supposed or actual political views. There are people who wont listen to Richard Wagner  operas because he was antisemitic (which he was). For me, the talent evident in Wagners music  rises above other considerations. Just because we condemn his antisemitism doesnt mean we cant appreciate his music. The same goes for Leni Riefenstahl. Her former Nazi connections are undeniable, but so is her cinematic and photographic talent. If we choose or reject music, cinema, or any art form only for political reasons, then we are missing the point of art. But if youre going to listen to Rammsteins lyrics and their meaning, dont be naive about it. Yes, you can learn German through their lyrics, simply be aware that those lyrics may have offensive overtones of a political, religious, sexual,  or social nature that people have a right to object to. Keep in mind that not everyone is comfortable with lyrics about sadistic sex or the use of the f-word - even if its in German. If Rammsteins lyrics make people think about issues from fascism to misogyny, then thats for the good. If listeners also learn some German in the process, so much the better. Amerika Lyrics Album: â€Å"Reise, Reise† (2004) Amerika is a perfect example of Rammsteins controversial style and it is also one of their best-known songs worldwide. The lyrics include both  German and English and it includes countless references about how America reigns over world culture and politics—for good or bad. As you can tell by the last verse (recorded in English, so no translation is needed), this song was not written with the intent of idolizing America. The music video is filled with clips of American influence throughout the world and the overall feel of the song is rather dark. German Lyrics Direct Translation by Hyde Flippo Refrain:*Were all living in America,America is wunderbar.Were all living in America,Amerika, Amerika.Were all living in America,Coca-Cola, Wonderbra,Were all living in America,Amerika, Amerika. Refrain:Were all living in America,America is wonderful.Were all living in America,America, America.Were all living in America,Coca-Cola, Wonderbra,Were all living in America,America, America. Wenn getanzt wird, will ich fhren,auch wenn ihr euch alleine dreht,lasst euch ein wenig kontrollieren,Ich zeige euch wies richtig geht.Wir bilden einen lieben Reigen,die Freiheit spielt auf allen Geigen,Musik kommt aus dem Weien Haus,Und vor Paris steht Mickey Maus. When Im dancing, I want to lead,even if you all are spinning alone,lets exercise a little control.Ill show you how its done right.We form a nice round (circle),freedom is playing on all the fiddles,music is coming out of the White House,and near Paris stands Mickey Mouse. Ich kenne Schritte, die sehr ntzen,und werde euch vor Fehltritt schtzen,und wer nicht tanzen will am Schluss,wei noch nicht, dass er tanzen muss!Wir bilden einen lieben Reigen,ich werde Euch die Richtung zeigen,nach Afrika kommt Santa Claus,und vor Paris steht Mickey Maus. I know steps that are very useful,and Ill protect you from missteps,and anyone who doesnt want to dance in the end,just doesnt know that he has to dance!We form a nice round (circle),Ill show you the right direction,to Africa goes Santa Claus,and near Paris stands Mickey Mouse. This is not a love song,this is not a love song.I dont sing my mother tongue,No, this is not a love song. * This refrain is used throughout the song, at times it is only the first four lines. In the last refrain, the sixth line is replaced with Coca-Cola, sometimes WAR,. Spieluhr (Music Box) Lyrics Album: Mutter (2001) The Hoppe hoppe Reiter phrase, repeated often in Spieluhr comes from a popular German nursery rhyme. The song tells the dark story about a child who pretends to be dead and is buried with a music box. It is the music box song that alerts people of the childs presence. German Lyrics Direct Translation by Hyde Flippo Ein kleiner Mensch stirbt nur zum Scheinwollte ganz alleine seindas kleine Herz stand still fr Stundenso hat man es fr tot befundenes wird verscharrt in nassem Sandmit einer Spieluhr in der Hand A small person just pretends to die(it) wanted to be completely alonethe small heart stood still for hoursso they declared it deadit is buried in wet sandwith a music box in its hand Der erste Schnee das Grab bedeckthat ganz sanft das Kind gewecktin einer kalten Winternachtist das kleine Herz erwacht The first snow that covered the gravewoke the child very gentlyin a cold winter nightthe small heart is awakened Als der Frost ins Kind geflogenhat es die Spieluhr aufgezogeneine Melodie im Windund aus der Erde singt das Kind As the frost flew into the childit wound up the music boxa melody in the windand the child sings from the ground Refrain:*Hoppe hoppe Reiterund kein Engel steigt herabmein Herz schlgt nicht mehr weiternur der Regen weint am Grabhoppe hoppe Reitereine Melodie im Windmein Herz schlgt nicht mehr weiterund aus der Erde singt das Kind Refrain:*Bumpety bump, riderand no angel climbs downmy heart does not beat any longeronly the rain cries at the graveBumpety bump, ridera melody in the windmy heart does not beat any longerand the child sings from the ground Der kalte Mond in voller Prachthrt die Schreie in der Nachtund kein Engel steigt herabnur der Regen weint am Grab The cold moon, in full magnificencehears the cries in the nightand no angel climbs downonly the rain cries at the grave Zwischen harten Eichendielenwird es mit der Spieluhr spieleneine Melodie im Windund aus der Erde singt das Kind Between hard oak boardsit will play with the music boxa melody in the windand the child sings from the ground Hoppe hoppe Reitermein Herz schlgt nicht mehr weiterAm Totensonntag hrten sieaus Gottes Acker diese Melodieda haben sie es ausgebettetdas kleine Herz im Kind gerettet Bumpety bump, ridermy heart does not beat any longerOn Totensonntag** they heard thismelody from Gods field [i.e., a cemetery]then they unearthed itthey saved the small heart in the child * The refrain is repeated after the next two verses and again at the end of the song. *  *Totensonntag  (Dead Sunday) is a Sunday in November when German Protestants remember the dead. Du Hast (You Have) Lyrics Album: Senhsucht (1997) This Rammstein song plays on the similarities of the conjugated forms of the verbs  haben  (to have) and  hassen  (to hate). It is a good study for anyone learning the German  language. German Lyrics Direct Translation by Hyde Flippo Dudu hast (hat)*du hast mich(4 x)du hast mich gefragtdu hast mich gefragtdu hast mich gefragt,und ich hab nichts gesagt Youyou have (hate)you have (hate) me*(4 x)you have asked meyou have asked meyou have asked meand I have said nothing Repeats twice:Willst du bis der Tod euch scheidettreu ihr sein fr alle TageNein, nein Repeats twice:Do you want, until death do you part,to be faithful to her for all your daysNo, no Willst du bis zum Tod der Scheide,sie lieben auch in schlechten TagenNein, nein Do you want until the death of the vagina,to love her, even in bad timesNo, no * This is a play on two German verbs:  du hast  (you have) and  du haßt  (you hate), spelled differently but pronounced the same way. The German  lyrics are provided for educational use only. No infringement of copyright is implied or intended. The literal, prose translations of the  original German  lyrics by Hyde Flippo.

A Report On Woolworths And Woolworths - 1674 Words

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Argument on fast food free essay sample

Many American’s are complaining about the weight they are gaining due to the fast food industry. They put their blame towards the industry for their current health issues, when they were the ones to make that choice to eat there. Everyone has their own choice on what they eat, but what if your brain is actually making you make that choice for you? They say that you need to take personal responsibility for the food you chose to eat. David Zinczenko states in â€Å"Don’t Blame the Eater† that â€Å"Shouldn’t we know better than to eat two meals a day in fast-food restaurants?†(392). The parents drive their children there knowing eating many meals there can cause obesity. They argue that there aren’t many other alternatives. They have the transportation to drive to a grocery store and get healthier options instead of going to the fast-food restaurant. They know what they are doing but why don’t they do anything about it? The people have choices on where they eat but yet, they still keep coming to places like McDonalds. These kinds of questions make Americans wonder what their bodies really want. They feel that the right thing to do is make healthier choices like eat salads and fruits, but your brain is actually making you crave the ingredients in the foods at the fast food industry. I say that the fast food industry makes their food addictive making you want to come back for more. In the articleâ€Å"7 things McDonald’s knows about your brain† your brain craves foods high in sugars, salts and fats. When your body eats foods with those ingredients, your brain releases dopamine2 which is the same pleasure chemical in drug use. This is the start of food addiction. The same thing happens when you upsize the meal when you order. Your brain makes you feel good that you are getting more for your dollar but you are actually making the industry draw you in more. The brain likes branding and making predictions based on how you experience certain situations. Your reward system will kick on when it knows something good is about to happen such as receiving your meal. This will trigger the dopamine to be released as if saying thank you and causing you to want to keep coming back. Your brain can tell the difference between foods that are healthy and foods high in calories because of the salts, sugars, and fats your brain craves. James Clear’s article â€Å"What happens to your brain when you eat junk food (and why we crave it)† states the scientific reasons on how the brain craves the food. Clear begins by discussing the two factors on why we crave junk food. The first factor is how are are senses feel about the food. This makes an image in the brain on how we will think about the food next time we eat it again. The second factor is the blending of ingredients of proteins , fats, carbohydrates, salts, and sugars. The more of these blended together, the bigger craving your brain will have. Clear later on discussed the 5 scientific factors behind the cravings. The first one stated was dynamic contrast. Dynamic contrast is when you eat a food, how your senses combine while eating. This can cause you to like the food or make you never want to eat it again. The second factor was salivary response. With salivary response, the more salivation you have while chewing up the food, the more ability the food has covering your taste buds. This is why most fast food industries make their food where it causes you to take longer to chew. The next scientific factor is rapid food meltdown, also known as vanishing calorie density. This factor tricks the brain to think that you’re eating less than what you actually did. Your body will then never have that full feeling which will then make you overeat and you won’t realize it. Another factor discussed was sensory specific response meaning your brain likes different tastes. The food you eat has to have different amount of tastes in it or your brain will stop releasing dopamine 2. This is why we can eat whole packages of food in one sitting. The last scientific factor Clear stated were memories on past experiences saying that your brain creates memories with food. If you have a good memory from a time you were eating that food then your body will make you crave to eat that same food again. The food industry understands the science behind their food and this is why they are always on the move to create their next big thing. The book â€Å"Salt Sugar Fat† by Michael Moss talks about the realizations of the industry. He proves his point that â€Å"It’s not like there’s a smoking gun. The gun is right there. It is not hidden. † This meaning everyone already knows the dangers of the industry but yet act like they were blind sighted from the start. Moss stated how the industry markets toward â€Å"heavy users† meaning repeating customers who can’t get enough. The industry will use their money towards marketing these users instead of neew ones because they have found this to be more effective. An interesting fact from the book would be how the fast food industry has an 80% rule. This means that they food that they are advertising has to be eighty percent familiar to the customer or the customer could question what they were buying. Moss tells his readers that we have 10,000 taste buds and we can taste the sugar all the way down to our pancreas. Moss quotes in the book that he met a name man Jean Mayor who provided interesting information† His name was Jean Mayer, a Harvard professor of nutrition was hugely influential in matters of diet, starting with poverty and hunger which led to the introduction of food stamps and expanded school lunch programs endeared him to the food industry But what made Mayer an industry threat was his pioneering research on obesity, which he called a disease of civilization. He is credited with discovering how the desire to eat is controlled by the amount of glucose in the blood and by the brains hypothalamus, both of which in turn are greatly influenced by sugar. (p. 74). This shows how addictive sugar can really be. The next section in the book was fat. As I spoke with scientists about the way fat behaves, I couldnt resist drawing an analogy to the realm of narcotics. If sugar is the methamphetamine of processed food ingredients, with its high-speed, blunt assault on our brains, then fat is the opiate, a smooth operator whose effects are less obvious but no less powerful. (p. 148). Fat is a powerful factor on the strong rise of food addiction. In a keybut commonly overlookedaspect of obesity, weight gain can be caused by the slightest increases in consumption, if it continues day in and day out†¦ When they couldnt see the fat in their foods, they ate nearly 10 percent more or about 100 extra calories. (p. 181). This falls back to the scientific factors on why we crave food, we will continue to eat til we accomplish our reward system. The final section in the book was salt. Moss views the use of salt to improve food acceptability as another instance of unscrupulous practices by the food industry. 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The person will have many psychiatrists and nutritionists helping them during treatment. The person will begin to understand how their brain was making them crave the foods and how they will begin to step away from the industry. You will have full support along the way and with time, you will be able to stay away from the taunting of the fast food industry. In conclusion, many argue that it is time to be responsible for the choices you make when it comes to the food you eat. Others, as well as myself, argue that the industry is indeed at fault. Your brain craves the many ingrediants the industry puts in their food. Psychological your body makes you go to the fast food restraunt. Now it is your turn to know when it is time to put down the burger and stand up to the industry to let them know you’ve had enough of the mind control.

Matthew Allen Smart Thinking Executive Summary Essays -

Matthew Allen: Smart Thinking Executive Summary The summary is based on Matthew Allen's chapter Skills for Critical Understanding and Writing' in his journal Smart Thinking. The main intention of this reading is to provide the reader with a clear and understandable explanation of smart thinking and how it can be integrated into our daily lives. One should be able to refer to information and knowledge gathered in their life, as this will aid one when it comes to communicating ideas cites Allen (1997, p. 136). Unless one is a smart thinker, one will never be able to understand things that occur around us in the world. Smart thinking is a skills that one should stay away from as it appear elegant, simple and cruel as well as no exertion in enlightening it is needed. Smart thinking can assist one with finding the necessary information, having a clearer understanding and being able to translate into one's own understanding, determining whether ideas are irrelevant or relevant, and planning as to how to communicate the information that is convincing and understood proposes Allen (1997, p. 136). Smart thinking can also address issues and improve skills by means of exploration and reasoning which serves as the foundation of general thinking and understanding process when communicating ideas. It serves as a great gain in the understanding of the world. If exploring and reasoning did not have a link, one would be clueless and not able to rely on past events. Experiences would feel to one and situa tions would be confusing. Smart thinking is based on reasoning, which is one of the advances humans have made in the ability to make sense of the world and have a clearer understanding of the world. Reasoning is not instilled within one, and is a skill that one would have to improve if not learn from the foundation. With this being said, reasoning can be seen as a complex wave', which can aid one to understand someone else's point of view, explanation of complex ideas, evaluate the pros and cons of reasons from others and deciding what to accept or reject states Allen (1997). One can feel confident about their knowledge as it is evidence from past experiences. Reasoning is a skill that requires one to rely and look at the connections between the events of the world. When one is able to see the connections between; causes effects, similarities differences and specific cases and generalisations, one will be able to function more efficiently and make better sense of the world emphasizes Allen (1997, p. 139). R easoning can be divided into seven if not more forms of communication, namely; explaining, decision making, exploring issues, arguing/debating, finding answers, justifying actions and explanation. In short this would mean that smart thinking is based on reasoning which related to how the communication of knowledge is used explains Allen (1997 p. 139). Identifying the countless interrelations between information will enable one to construct, locate and manipulate the knowledge for yourself. Thinkers with the capability to think smart, tend to have social dimensions. The key ingredient to analysing and thinking and using reasoning effectively is one's own attitude. Smart thinkers are able to assimilate way better than your average thinker, and are constantly their knowledge framework. During the process, smart thinkers would develop an effective gratitude towards events and situations suggests Allen (1997), and as result can be confident in their reasoning. Being a smart thinker can be beneficial to one in many ways. Academic works requires one to be able to reason. Understanding the content, digesting new information and picking out crucial issues to learn are all within reasoning. At work, interchanging ideas, initiating change, handling new situations, finding ways to solve and handle complex problems. And lastly it allows one to be an active community member. It is ones responsibility to know and understand what is happening within the society, to get involved and en gage where necessary to conserve or change injustice claims Allen (1997, p. 142). Moreover, there is an inner-logic to the events that revolve around us, and in most cases are told to keep our distance. As our own individual, one tends to lean away from complexity due to relying

Air Pollution Essays (280 words) - Chemistry, Nature,

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A Natural History of the Dead essays

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Alienation from Species-being Term Paper Example | Topics and Well Written Essays - 250 words

Alienation from Species-being - Term Paper Example He revealed that past human actions resulted in today’s independent and natural society (M Josephson, 1968). He also showed that the human actions are also responsible for shaping tension free future. According to him alienation is not embedded in the religion and minds instead it is embedded in this materialistic world. To him alienation means loss of control especially over labour. Like all other creatures, Humans need to work for their survival in this world. Marx gave us four elements of alienation and species being is one of that. Labour produces poverty for workers but it is miracle for rich people. The capitalism has submerged the ability to work collectively and created the class division. For gaining profit we are deliberately destroying our nature for example the cheapest techniques of production results in acid rain which is harmful for ozone layer. In the same way when capitalist increases his production to gain profit he is unconsciously lowering the rate of profi t for his class. In this race the production is more than demanded and as a result the workers were in loss. The product is owned by capitalist that’s why workers are alienated from the product they manufactured (H Braverman, 1974).

Tenn-Tech Plc Case Study Example | Topics and Well Written Essays - 1000 words

Tenn-Tech Plc - Case Study Example The situation demands a prompt and a proactive action from the top management. Hence it is vital to bring in a new management accounting approach that is more in consonance with the prevalent developments and circumstances. Resorting to throughput accounting seems to be just the right approach for Tenn-Tech Plc in the existing scenario. However, this is easier said then done. This calls for a total paradigm shift on the part of the key players and the stakeholders at Tenn-Tech Plc. It is imperative for the top echelons of power at Tenn-Tech Plc to be cognizant of the marked shift in their perception that an adherence to a new management accounting system will call for. Throughput accounting will not be merely an another management accounting system, but will be in fact an entire new way in which the organization under consideration will be required to perceive itself and its role in the global market scenario ("Throughput Accounting" 67). The basic fault with the activity-based costing system that till now was being resorted to by Tenn-Tech Plc is that it believes that the efficiencies yielded by the changes wrought in the localized factors within the company, be it the marketing department, manufacturing or any other section, will automatically lead to enhanced over all efficiencies (Corbett 38). That is why the directors and the top management are wasting their strength, time and efforts in criticizing and finding faults with the individual local sections wi thin the company. While the Financial Director seems to be at loggerheads with the Marketing Director, the Chief Executive Boris Barker has already given way to a serious labour problem with the aid of the Management Accountant Huggenkis, both of them being guided by their obsession for covering the unreasonable overheads. No doubt such moves appear to be narrowly reactionary in their approach, rather then being all inclusive and visionary. The basic fault with the management accounting system at Tenn-Tech Plc is that it is based on the fundamental premise that for an organizational chain to be really strong, it is a must that all the links in it be really sturdy and tough (Corbett 41). This definitely sounds good, but is surely not true in a real life scenario.Throughput accounting is an alternative approach to management accounting that holds that the eventual strength of an organizational chain is determined by the strength of the weakest link in that chain (Corbett 41). This app roach towards management accounting is based on the theory of constraints proposed by E.M. Goldratt in his novel The Goal. This approach will conclusively address the dilemma being faced by Tenn-Tech Plc, which is how to design a more efficient management accounting system. According to throughput accounting, the notion of allocating costs to products, which was till now being adhered to by Tenn-Tech Plc is inherently faulty and invariably leads to wrong decisions. As interpreted and suggested by the theory of constraints, Tenn-Tech needs to be viewed as a system that consists of several individual and interdependent elements. Thus the primary task before Tenn-Tech is to be conversant with the constraints existing within this system. According

Business Research and Analysis- design an experiment on starbucks Paper

Business and Analysis- design an experiment on starbucks - Research Paper Example Company managers with this orientation strive to make their products the best and for continuous improvement. An experiment, specifically a blind two-group experimental taste test, will be conducted to find out whose latte has superior taste. The research questions are: 1. Does a Starbucks latte taste better than a McDonald latte? 2. Does a Starbucks latte taste better than a Dunkin Donuts latte? The taste test is an example of a sensory test, in which the instruments for investigation are the senses themselves (Liedtke, et al., 2005). Many such tests have been conducted. Some examples are: 1. Gunnarsdottir and Thorsdittor’s (2010) study on the effect of food packaging on the perceived taste of healthy food by children; 2. Urdan and Urdan’s (2001) experimental analysis on the effect of brand name and taste on consumers’ buying intentions; 3. Studies that assess the taste and off-taste in drinking water by using quantitative taste and odor measurements compared wi th threshold numbers to evaluate compliance with government regulations (DWI, 2002); and 4. A comparison of taste test ratings after repeated consumption of different strengths of iced tea (Vickers and Holton, 1998). The experiment will involve a blind two-group experimental design, like those used for clinical drug trials. ... Ha: A Starbucks latte tastes better than a Dunkin Donuts latte. Method Participants Though Starbucks has long insisted that it does not market to children, the young population is often seen drinking their beverages (Linn, 2007). Stratified, quota sampling will be employed. There will be six sets of sixty participants each, totaling 360 participants, stratified by age (11-19; 20-29; 30-39; 40-49; 50-59; 60 and up), where each set will have 30 males and 30 females, to control for age and sex, factors for which taste norms have not been determined (Moretz, 2006). Participants will be randomly assigned to a control group or intervention group by computer-generated randomization schedule, where each group will equal thirty participants, with equal numbers of male and female participants and stratified by age. This process is blinded, so that participants will not know their group assignment. Participants will be recruited through advertisements in the newspapers. They will be informed of their full rights and compensation and will be asked to sign consent forms. Research ethics shall be strictly followed. Interventions The control group will be given three cups (fifteen ounces each) of Starbucks latte. The intervention group will be given one cup (fifteen ounces) each of a Starbucks, McDonalds, and Dunkin Donuts latte. Administration of cups will be rotated. Both groups will be asked to rate each cup on a five-point scale (very good, good, neutral, bad, very bad). Both descriptive and inferential statistics will be employed upon analysis of results. Variables and Controls The dependent variable is the perception/measurement of taste of the lattes. The independent variable is the brand of latte, i.e. Starbucks, McDonald’s, and Dunkin

Copyright Law And Music Piracy

Copyright Law And Music Piracy In order to understand what music piracy is one must first define it. According to Piracy (2001), music piracy is when a person utilizes copyrighted music without either purchasing it, or petitioning the songwriter, or singer for permission to use the music. In the late 20th and early years of the 21st century, this has most often occurred over the internet when a person downloads an MP3 off of the internet off of a website that does not charge the user for music downloads. Prior to the music industry and the Recording Industry, and Artists of America (RIAA) choosing to prosecute internet users who download pirated music this most frequently occurred on sites such as Napster and Kazaa (both of whom now charge for downloads). Sites such as the ITunes store that have always charged for music and video downloads have remained free of prosecution as they pay a fee to the record companies for use of the songs. The music industry has chosen several different routes in their attempts to control music piracy and copyright law violation. First, they have chosen to sue file sharing websites such as Kazaa and Napster in order to ensure that these sites are charging for music downloads. The second method they have used to stop music piracy has been to monitor internet users, and prosecute those users that download pirated music. Finally, many record companies have begun to release copyright protected music that cannot be uploaded onto computers, or file sharing networks.

Apple Inc. and Product Descriptions

Company name: Gilligan Inc. Goods: A. Ipad 1. The New Ipad * Model Number: A1403 (EMC 2499) 2. Ipad 2 * Model Number: A1397 (EMC 2424) 1. Product descriptions (The New Ipad) The iPad 3rd Generation (Wi-Fi/Cellular, CDMA – Verizon/A-GPS, A1403) which some may choose to refer to as the â€Å"iPad 3 is a tablet computer for the web, e-mail, photos, video, music, gaming and more. The iPad 3rd Gen line is significantly more powerful and the focus has shifted more substantially from consuming content to creating it. This specific iPad 3rd Gen model also supports 4G LTE connectivity (700 MHz).Battery life is reportedly 10 hours â€Å"surfing the web on Wi-Fi, watching video, or listening to music† and 9 hours surfing the web using cellular data. Price: $499. 00 2. Product descriptions and price (Ipad 2) Along with its Wi-Fi only and GSM-equipped contemporaries, the iPad 2 (Wi-Fi/CDMA/A-GPS) was proclaimed to be the start of a â€Å"post PC†. It is equipped with a 9. 7- inch (1024Ãâ€"768, 132 ppi) multi-touch â€Å"glossy† LED-backlit IPS display and runs a version of the same iOS operating system that powers the iPhone and iPod touch models.As a result it is compatible with thousands of iPad-specific apps as well as most apps for the iPhone/iPod touch, but not Mac OS X apps. Price: $399. 00. B. The IMac 3. MacBook Air * Model Number: A1466 (EMC 2559) 4. MacBook Pro * Model Number: A1286 (EMC 2556*) 5. Mac Mini * Model Number: A1347 (EMC 2442) 6. Mac pro * Model Number: A1289 (EMC 2314) 3. Product descriptions and price (Mac Book Air) The Apple MacBook Air â€Å"Core i7†³ 2. 0 13† features a 22-nm â€Å"Ivy Bridge† 2. GHz Intel â€Å"Core i7† processor (3667U) with two independent processor â€Å"cores† on a single chip, a 3 MB shared level 3 cache, 4 GB of onboard 1600 MHz DDR3L SDRAM, 256 GB of flash storage, and an â€Å"integrated† Intel HD Graphics 4000 graphics processor that shares system memor y. This all is packed in a razor thin (0. 11-0. 68 inch), 2. 96 pound, aluminum case with an integrated 720p â€Å"Face Time HD† webcam, a backlit full-size keyboard and a 13. 3†³ widescreen TFT LED backlit active-matrix â€Å"glossy† display (1440Ãâ€"900 native resolution).Connectivity includes 802. 11a/b/g/n Wi-Fi, Bluetooth 4. 0, analog audio out, a â€Å"Thunderbolt† port, two USB 3. 0 ports, and an SDXC-capable SD card slot. Price: 11 inch $999 and 13 inch from 1199. 00 4. Product descriptions and price (MacBook Pro) The MacBook Pro â€Å"Core i7† 2. 7 15-Inch technically is a configuration of the MacBook Pro â€Å"Core i7† 2. 6 15-Inch, but also is documented as a separate model for reader convenience. Other than processor, these two models are identical.The MacBook Pro with four independent processor cores on a single silicon chip, an 8 MB shared level 3 cache, 8 GB of 1600 MHz DDR3L SDRAM (PC3-12800) installed in pairs (two 4 GB modul es), a 750 GB Serial ATA (5400 RPM) hard drive, an 8X DL â€Å"SuperDrive†, dual graphics processors a NVIDIA GeForce GT 650M with 1 GB of dedicated GDDR5 memory and an â€Å"integrated† Intel HD Graphics 4000 graphics processor that shares system memory, as well as an integrated 720p Face Time HD webcam. Price: 13 inch from 1,900. 00, 15 inch from 1,799. 00 5. Product descriptions and price (Mac Mini)The Apple Mac mini Core i5 2. 5 features a 32-nm Sandy Bridge 2. 5 GHz Intel â€Å"Core i5† (2520M) processor with two independent processor â€Å"cores† on a single chip, a 3 MB shared level 3 cache, 4 GB of 1333 MHz DDR3 SDRAM (PC3-10600) memory, a 500 GB hard drive, and AMD Radeon HD 6630M graphics with 256 MB of dedicated GDDR5 memory. Connectivity includes a Fire wire â€Å"800† port, four USB 2. 0 ports, combined â€Å"audio line in (digital/analog)† and combined â€Å"audio line out/headphone (digital/analog)† minijacks, a 10/100/ 1000Base-T Gigabit Ethernet port, 802. 11a/b/g/n Wi-Fi, and Bluetooth 4. , an SDXC card slot and an HDMI port as well as a new â€Å"Thunderbolt† port that is backwards compatible with Mini DisplayPort and likewise supports an external display at 2560Ãâ€"1600 and passes an audio signal as well. Thunderbolt also supports other peripherals that use the Thunderbolt standard which provides up to 10 Gbps of bandwidth in both directions. Price: $599. 00 6. Product descriptions and price (Mac Pro) The Mac Pro â€Å"Twelve Core† 3. 06 Server is powered by two 3. 06 GHz Six Core 32-nm Xeon X5675 processors with a dedicated 256k of level 2 cache for each core and 12 MB of â€Å"fully shared† level 3 cache per processor.By default, it is configured with 8 GB of 1333 MHz DDR3 ECC SDRAM, two 1 TB (7200 RPM, 32 MB cache) 3Gb/s Serial ATA hard drives, an 18X dual-layer â€Å"SuperDrive† and an ATI Radeon HD 5770 graphics card with 1 GB of GDDR5 memory. Expansion includ es two external 5. 25†³ â€Å"optical† bays, four internal 3. 5†³ â€Å"cable-free, direct attach† hard drive bays (three free by default), and four 2. 0 slots. Ports include five USB 2. 0 ports, four Fire wire â€Å"800† ports, dual Gigabit Ethernet, two Mini DisplayPort and a dual-link DVI port, among others. AirPort Extreme (802. 11a/b/g/n) and Bluetooth 2. 1+EDR are standard. Price: $1,199 c. IPod 7. IPod Shuffle Model Number: A1204 (EMC 2125) 8. IPod Nano * Model Number: A1446 (EMC Pending) 9. IPod touch * Model Number: A1421 10. IPod Classic * Model Number: A1238 (EMC 2173) 11. Apple TV * Model Number: A1427 (EMC 2528) 7. Product descriptions and price (IPod Shuffle) The iPod shuffle 4th Generation models are identical to the previous iPod shuffle 4th Generation models, except for color options and operating system support. Like its predecessor, it has both â€Å"clickable ring buttons† for navigation as well as a Voiceover button on top. The Voiceover functionality reads the name of songs, artists and playlists as well as â€Å"Genius Mixes† out loud.The housing is available in eight colors dark gray slate and silver as well as purple, pink, yellow, green, blue, and red, which have white control rings. Regardless of color, all models have 2 GB of internal storage capable of holding approximately 500 songs. Apple estimates â€Å"up to† 15 hours of battery life. Price: $49. 00 8. Product descriptions and price (IPod Nano) The iPod Nano features a 2. 5†³ color TFT display and 16 GB of flash storage in an aluminum housing offered in eight colors — dark gray â€Å"slate,† silver, purple, pink, yellow, green, blue, and red — ith either a black or white glass front (black for the slate configuration and white for the others).It resembles a â€Å"mini iPod touch† and likewise has a â€Å"home† button; supports a multi-touch interface, and runs an iOS-inspired operating s ystem but it cannot run iOS applications. Other features include H. 264 video playback support (720Ãâ€"576), Bluetooth 4. 0 for use with Bluetooth-enabled headphones, speakers, and compatible car stereos, an integrated pedometer, and FM radio with live pause functionality as well as Nike iPod, Voiceover, and â€Å"Shake to Shuffle† support.It does not have a microphone, speaker, or camera. The 16 GB of flash memory is capable of holding roughly 4000 songs or 14,000 photos, respectively, and Apple estimates that battery life is â€Å"up to† 30 hours of music playback or 3. 5 hours of video playback when fully charged. Price: $149. 00 9. Product descriptions and price (IPod touch) The iPod touch (5th Gen) has a 4 diagonal widescreen multi-touch IPS retina display with a 1136Ãâ€"640 native resolution 326 ppi, dual cameras a 5 megapixel rear iSight camera with LED flash that can shoot 1080p video and a front-facing 1. megapixel Face Time HD 720p camera and support for Bl uetooth 4. 0, 802. 11n Wi-Fi both the 2. 4 GHz and 5 GHz frequencies, Siri, and Airplay in addition to the expected music, photo, video playback, and iOS app functionality. It is also is powered by a dual-core A5 processor, likely has 512 MB of RAM and has 32 GB or 64 GB of flash storage. Battery life is an Apple-estimated 40 hours of music playback and 8 hours of video playback. Price: $ 299. 00 10. Product descriptions and price (IPod Classic)The Apple iPod classic was equipped with a 120 GB 4200 RPM ATA-66 hard drive capable of supporting up to 30,000 songs in 128-Kbps AAC format or up to 150 hours of video. Apple upgraded the hard drive to 160 GB increasing the capacity to 40,000 songs or 200 hours of video and adding support for â€Å"Genius Mixes† via a software patch on September 28, 2009, but it otherwise essentially is identical (some refer to this configuration as the â€Å"3rd Generation† iPod classic or the 8th Generation iPod).However, the iPod classic mod els do offer modestly improved battery life compared to the â€Å"original† 80 GB model that was replaced — 36 hours of music and 6 hours of video (the previous â€Å"original† 160 GB model provided greater battery life, 40 hours of music and 7 hours of video). Price: $249 11. Product descriptions and price (Apple TV) Apple TV makes it easy to rent or purchase movies and TV shows from Apple as well as stream or mirror movies, shows, photos and other content from an iPod, iPhone or iPad as well as from a Mac or PC. It has built-in support for I Cloud, Netflix, YouTube and Flickr along with other services.It is powered by a single core 32 nm Apple A5 processor and runs a variant of the iOS that powers the iPhone, iPod touch and iPad models, although it does not formally run the iOS and cannot run iOS applications either. Connectivity includes HDMI, optical audio, 10/100Base-T Ethernet, and a single Micro-USB port â€Å"for service and diagnostics† (and hack ing) as well as 802. 11a/b/g/n wireless networking. Price: $99. 00 C. Iphone 12. Iphone 4 * Model Number: A1349 (EMC 2422) 13. Iphone 4S * Model Number: A1387 (EMC 2430) 14. Iphone 5 * Model Number: A1249 (EMC 2610*) 12. Product descriptions and price (Iphone 4)It has dual cameras a 5 megapixel HD video/still camera (720p at 30 FPS) with a backside illuminated sensor, a 5X digital zoom, and an LED flash on the rear and a VGA quality video/still camera on the front designed for video conferencing over a Wi-Fi network with Apple's included â€Å"Face Time† application. It has dual noise-cancelling microphones also. It is powered by an â€Å"Apple A4† processor of unspecified speed, has 512 MB of RAM, and has 8 GB, 16 GB, or 32 GB of internal storage (8 GB configuration introduced October 4, 2011). Network support includes UMTS/HSDPA/HSUPA (850, 900, 1900, 2100 MHz) and GSM/EDGE (850, 900, 1800, 1900 MHz). 02. 11g/n and Bluetooth 2. 1+EDR are supported as well. Price: $45 0. 00 13.Product descriptions and price (Iphone 4S) The iPhone 4S also has dual cameras an 8 megapixel HD video/still camera (1080p at 30 FPS) with a backside illuminated sensor, and an LED flash on the rear and a VGA quality video/still camera on the front designed for video conferencing over a Wi-Fi network with Apple's included â€Å"Face Time† application. It is powered by a dual-core â€Å"Apple A5† processor, has 512 MB of RAM, and has 16 GB, 32 GB, or 64 GB of internal storage. he iPhone 4S provides â€Å"up to† 40 hours of audio playback, 14 hours of talk time on 2G, 8 hours of talk time on 3G, 6 hours of Internet use on 3G, 9 hours of Internet use on Wi-Fi, 10 hours of video playback and 200 hours of standby time. Price: $599. 00 14. Product descriptions and price (Iphone 5)The iPhone 5 models, regardless of network compatibility, have a 4†³ diagonal widescreen multi-touch IPS LED-backlit 1136Ãâ€"640 native resolution (326 ppi) â€Å"retina displ ay,† dual cameras a rear 8 megapixel, 1080p iSight camera and a front 1. megapixel, 720p Face Time HD camera, and 4G/LTE support, all packed in an aluminum body case with a glass front that is a mere 0. 30 of an inch thick. The iPhone 5 is powered by a 1. 3 GHz dual core Apple A6 processor, has 1 GB of RAM and 16 GB, 32 GB, or 64 GB of flash storage. It also supports both 2. 4 GHz and 5 GHz 802. 11n Wi-Fi and Bluetooth 4. 0 as well as packs three noise canceling microphones, a bottom-mounted headphone jack, and a new USB 2. 0-based Lightning port for connectivity.Apple estimates that the iPhone 5 models provide â€Å"up to† 40 hours of audio playback, 8 hours of talk time on 3G, 8 hours of Internet use on 3G, 8 hours of Internet use on 4G/LTE, 10 hours of Internet use on Wi-Fi, 10 hours of video playback and 225 hours of standby time. Price: $699. 00 Services: 1. Mac App Store The Mac App Store is a digital distribution platform for Mac OS X applications. It is develope d by Apple Inc. The platform was announced on October 20, 2010, at Apple's â€Å"Back to the Mac† event. Apple began accepting app submissions from registered developers on November 3, 2010 in preparation for its launch. . iOS App StoreThe Apple App Store is a digital application distribution platform for iOS developed and maintained by Apple Inc. The service allows users to browse and download applications from the iTunes Store that were developed with the iOS SDK published through Apple Inc. Depending on the application, they are available either for free or at a cost. The applications can be downloaded directly to a target device, or downloaded onto a personal computer or Macintosh via iTunes. 30 percent of revenue from the store goes to Apple, and 70 percent goes to the producer of the app. 3. iBooksThe iBook store is an ePub content sales and delivery system that delivers e-books to any iOS device) running iOS 4. x – 6. x. The iBooks shelf turns around to reveal t he iBook store. From here users can purchase various books from Apple. IBooks can sync between devices, so one could start reading a book on one device and continue from where one left-off on another. 4. iCloud iCloud service allows users to store data such as music and iOS applications on remote computer servers for download to multiple devices such as iOS-based devices running iOS 5 or later, and personal computers running OS X 10. 7. 2 Lion or later, or Microsoft Windows.It also replaces Apple's Mobile Me service, acting as a data syncing center for email, contacts, calendars, bookmarks, notes, iWork documents, and other data. The service also allows users to wirelessly back-up their iOS devices to iCloud instead manually doing so using iTunes. 5. ITunes The iTunes Store is a software-based online digital media store operated by Apple Inc. as the iTunes Music Store, and has been the most popular music vendor in the United States since April 2008, and the most popular music vendor in the world since February 24, 2010. It now offers over 28 million songs, videos and apps.The iTunes store had sold 16 billion songs. List of Employees 1. Aaron Smith Address: 24 Sussex Dr, Ottawa, ON, K1A 0A3 Salary: $200,000 Position title: CEO (Store Manager) 2. Abbey Brown Address: 2202 Kipling Avenue, Toronto, Ontario, M9W 3Z9 Salary: $150,000 Position title: (Chief Financial Officer) 3. Adeline Wilson Address: 1001 Whiskey Cove Road, Ocean Falls, BC V0T 1P0 Salary: $120,000 Position title: Chief Communication Specialist 4. Adam Patel Address: Via Miguel de Cervantes, 138, 85050-Brienza PZ Salary: $100,000 Position title: Marketing Consultant 5. Addison Martin Address: 2547 Yonge Street, Toronto, ON M4W 1J7Salary: $100,000 Position title: Human Resources Advisor 6. Adolph Taylor Address: 2032 Robson St, Vancouver, BC V6B 3K9 Salary: $100,000 Position title: Legal Advisor 7. Aidan Campbell Address: 3967 Boulevard Ste-Genevieve, Chicoutimi, QC G7G 2S4 Salary: $60,000 Position t itle: Sales Rep. 1 8. Angelina Thompson Address: 3269 5th Avenue, Donnelly, AB T0H 1G0 Salary: $60,000 Position title: Sales Rep 2 9. Anthony jones Address: 4903 Manitoba Street, Brace Bridge, ON P1L 2B7 Salary: $60,000 Position title: Customer representative 10. Ross C. Bailey Address: 2280 Gordon Street, San Bernardino, CA 92401Salary: $60,000 Position title: Customer representative 2 Citations â€Å"Apple Support Communities. † How to Tell Which Version of Ipad I†¦ :. N. p. , n. d. Web. 29 Sept. 2012. . â€Å"How to Identify IMac Models. † How to Identify IMac Models. N. p. , n. d. Web. 29 Sept. 2012. . â€Å"IPod Shuffle 3rd Gen 4 GB Specs (iPod Shuffle 3rd Gen, MB867LL/A*, A1271, 2262) @ EveryiPod. com. † IPod Shuffle 3rd Gen 4 GB Specs (iPod Shuffle 3rd Gen, MB867LL/A*, A1271, 2262) @ EveryiPod. com. N. p. , n. d. Web.

Parenting Skills Essay

Explain the different forms of child abuse? Include Shaken Baby Syndrome in your response. The different forms of child abuse are , Physical Abuse , Emotional Abuse , Sexual Abuse , and Neglect. Physical abuse is violence directed toward a child by a parent or other adult caregiver. Emotional abuse is when a caregiver causes the child to feel worthless and rejected . Sexual abuse towards a child may be in a verbal way , leading to physical contact with the child. Finally , Neglect is when the parent or caregiver fails to care for their child’s basic physical , emotional , disciplinary , and/or educational needs. Shaken Baby Syndrome is when an individual shakes a child violently over a period of time leading to the childs hospitalization or worse , death. 2. What types of physical care must a parent provide an infant child? The type of physical care a parent must provide an infant child is , batheing , diaper changes , and dress & fed properly . Its Also a MUST to prop the infants head up properly while giving a child it’s bottle. 3. What are some strategies for helping a child cope with stress? Some of the strategies for helping a child cope with stress are , Encouraging open communication with their child , helping them feel comfortable enough to open up to you about whats bothering them. Helping your child come up with ways to solve their own problems rather then solve them yourself is also a great way. Another way to help a child cope with stress is learning what type of situations put your child in a stressful state, then try avoiding putting them in that situation . Also creating a home environment that is stable abd free of hostility and violence , keeping your own stress to a minimum is also a great way to prevent stress on your child , because chances are you may accidently take your frustration out on your child. Critical Thinking Questions 1.What is the difference between a protective environment and a nurturing environment? The difference between a protective environment and a nurturing environment is a protective environment is when a child is prtected from violence and abuse . They must feel safe in the home , school , and in the community . Helping the child feel as if they can trust her parents , teachers , and other adults in her community . A nurturing environment is when the parent is activiely attentive to their child’s physical and emotional needs , being able to trust their family to care for them and to love them. 2. How do children’s needs change as they grow through development stages from infancy to teen years? How do special needs children differ? During the infancy years a child will need you to do absolute everything for them. During toddler years a child may be able to communicate and do task like feeding themselves with a bottle , spoon , and cup . During elementary years a child will be able to take care of most of of their physical needs , Yet still depend on you to impose structure and rountine. Teenagers will almost never need your help taking care of their physically needs. But with a child who has special needs , depending on their disability you may have to care for the child as if they’re a toddler for the rest of their lives. 3. List and explain factors a parent can control that lead to a nurturing environment. Include characteristics of nurturing parents. A parent can control whether or not there is abuse & violence in their household , Always being avaliable to their child for physical and emotional needs. Asssuring the child that they will always be their to care for them , reminding the child that they’re loved . Setting time aside for family time is a great way to provide a nurturing environment for your child. A nurturing parent will always treat their child according to their needs , focusing their attention whenever possible. Building a loving and caring relationship with their child, listening & allowing their child to express themselves. 4. List and explain factors that lead to poor relationships and that increase the risk of child abuse. Factors that lead to poor relationships and that increase the risk of child abuse may be , Latchkey children, Marital strife and divorce , Substance abuse , HIV/AIDS , or Death. Latchkey children are left alone without adult supervision which can lead to fear and anxiety . Marital strife and divorce may lead to conflict in the home resulting to high level of stress and failure academically and socially . Substance abuse may hinder a parents self-control resulting in a parent who becomes irresponsible and a non-nurturing parents. HIV/AIDS can devastate a family , resulting in a child losing both parents making the child a orphan , It may also cause financial strain on a family . Death can make a child doubt their safety in a normal day to day basis . 5. Why is it critical for a parent to be involved in their children’s education? It is critical for a parent to be involved in their children education . Mainly because kids need motivation , parents want their children to be successful in life. Parents should also be cautious on what they do around their children , because children learn largely by observation. Older Children need to be taught to proactively pursure their academic goals.

10 Facts About Spanish Conjunctions

10 Facts About Spanish Conjunctions Here are 10 facts about conjunctions that will be useful as you learn Spanish: 1. Conjunctions are a type of connecting word. Conjunctions make up one of the parts of speech and are used to connect sentences, phrases, or words with each other. Generally, a conjunction will link two words, phrases, or sentences of the same type, such as a noun with a noun or a sentence with another sentence. These sample sentences demonstrative just a few of the ways this part of speech can be used: asà ­ que (so): Estoy enferma, asà ­ que no puedo ir a la playa. (Im sick, so I cant go to the beach.)con el fin de que (so, with the goal of): Ella estudiaba con el fin de que sea doctor. (She studied with the goal of being a doctor.)o (or):  ¿Tà © o cafà ©? (Tea or coffee?)porque (because): Ganà © porque soy inteligente. (I won because I am smart.)si (if): Si voy a la tienda, comprarà © un pan. (If I go to the store, I will buy a loaf of bread.)y (and): Me gustan el chocolate y la vainilla. (I like chocolate and vanilla.) 2. Conjunctions can be classified in a variety of ways. One common scheme classifies conjunctions as coordinating (linking two words, sentences or phrases of equal grammatical status), subordinating (making the meaning of a clause depend  on another clause or sentence), and correlative (coming in pairs). Other classification schemes for Spanish list a dozen or more types of conjunctions such as conjunciones adversativas (adversative conjunctions such as but or pero that set up a contrast), conjunciones condicionales (conditional conjunctions such as if or si that set up a condition) and conjunciones ilativas (illative conjunctions such as por eso or therefore that are used in explaining the reason for something). 3. Conjunctions can be made up of more than one word. Spanish abounds with short phrases that are used as conjunctions and function as a single word. Examples include sin embargo (nevertheless), a causa de (because), por lo tanto (therefore), para que (in order that), and aun cuando (even if). (Note that the translations given here and throughout this article arent the only ones possible.) 4. Two of the most common conjunctions change form when coming before certain words. Y, which usually means and, changes to e when it comes before a word that starts with the sound of i. And o, which usually means or, changes to u when it comes before a word starting with the sound of o. For example, we would write palabras u oraciones (words or sentences) instead of palabras o oraciones and nià ±os u hombres (boys or men) instead of nià ±os o hombres. This change of y and o is similar to the way a becomes an before certain words in English, in order to help keep the sound of the first word from disappearing into the second. As with English a becoming and, the change is based on pronunciation rather than spelling. 5. Certain conjunctions are usually or always followed by a clause with a verb in the subjunctive mood. Examples include a fin de que (in order to) and a condicià ³n de que (provided that). 6. The very common conjunction que often doesnt have to be translated to English but is essential in Spanish. Que as a conjunction usually means that as in the sentence Creo que estaban felices (I believe that they were happy). Note how that sentence could also be translated without the that: I believe they were happy. But the que remains essential to the Spanish sentence. The que in such sentences should not be confused with que as a relative pronoun, which follows different grammatical rules and cannot be omitted in translation. 7. A conjunction can come at the beginning of a sentence. Although a conjunction is a linking word, it doesnt always come between the two clauses or words linked. An example is si, the word for if, which often is used to begin a sentence. It also is acceptable to begin a sentence with y, the word for and. Often, y starts a sentence to provide emphasis. For example,  ¿Y las diferencias entre tà º y yo? might be translated as What about the differences between you and me? 8. Many of the words that function as conjunctions can also function as other parts of speech. For example, luego is a conjunction in Pienso, luego existo (I think, therefore I am) but an adverb in Vamos luego a la playa (Were going to the beach later). 9. Distributive conjunctions are made up of two words that are separated by other words. Among these is o ... o, which usually means either ... or as in O à ©l o ella puede firmarlo (Either he or she can sign it). Also common is ni ... ni as in No soy ni la primera ni la à ºltima (I am neither the first nor the last). 10. Some conjunctions are used in explaining when or where something occurs. The most common ones are cuando and donde, respectively. Example: Recuerdo cuando me dijiste donde pudiera encontrar la felicidad (I remember when you told me where I could find happiness).

The eNotes Blog Hey, You ForgotOh, Nevermind Top Ten Books Most Often Left in HotelRooms

Hey, You ForgotOh, Nevermind Top Ten Books Most Often Left in HotelRooms The most common things left behind in hotel rooms are chargers, intimate items, and books.   Every year, Travelodge releases a list of those unfortunate tomes, and here is this years top ten, and for your snarky pleasure, comments from Amazon readers. Topping the list, to the surprise of literally no one who has ever seen the internet, we have the third in the inexplicably best-selling Fifty Shades series.   (So many unanswered questions from the first two, I know. ). 1.   Fifty Shades of Freed  by E.L. James   Review:   Be under no illusions Dear Readers, this book is terribly written. It makes Twilight look like Anna Karenina and that is saying a lot since it started as Twilight fan-fiction (if that isnt enough to put you off then you cannot be saved, good luck to you). Ive read stories by 5th Graders with more character development and narrative drive than this. 2.   Bared to You  by Sylvia Day   Review:   Bare to You is as close to Fifty Shades of Grey as a book can get and not be called Fifty Shades of Grey. 3.   The Marriage Bargain  by Jennifer Probst Review:   Poorly written dialogue sex scenery* make this book very boring. (*Sex scenery? What is that, exactly?) 4.   Gone Girl  by Gillian Flynn Review:   In the authors acknowledgements she writes that she got stuck when the book was 82% completed, and her editor had to help her finish it. She should have just stopped at 82%. I wish there was a way to demand my money back after feeling totally manipulated and ripped off. 5.   The Casual Vacancy  by J.K. Rowling Review:   Ã‚  I thought that a writer of her prodigious talent would probably be able to pull off a non-Potter adult novel with ease.   I was so wrong. Dear God, was I wrong.   6,   Fifty Shades of Grey  by E.L. James (Stay in enough hotel rooms, you could get the whole set gratis! Why you would want them, however.) Review:   The repetitionand the repetitionand the repetition. Im convinced the author has a computer macro that she hits to insert one of her limited repertoire of facial expressions whenever she needs one. According to my Kindle search function, characters roll their eyes 41 times, Ana bites her lip 35 times, Christians lips quirk up 16 times, Christian cocks his head to one side 17 times, characters purse their lips 15 times, and characters raise their eyebrows a whopping 50 times. Add to that 80 references to Anas anthropomorphic subconscious (which also rolls its eyes and purses its lips, by the way), 58 references to Anas inner goddess, and 92 repetitions of Ana saying some form of oh crap (which, depending on the severity of the circumstances, can be intensified to holy crap, double crap, or the ultimate triple crap). And this is only part one of a trilogy If I wrote like that, Id use a pseudonym too. 7.   Reflected in You  by Sylvia Day (Where have we seen this name before? Oh, yes at the #2 Spot.   Apparently A Crossfire Novel is where words go to die.) Review:   Whats better than a multimillionaire whose obsessive stalking borders on the insane One who sidelines as a murderer! Thats right ladies!! Nothing says romance like a man who not only tries to kill you in his sleep, but will selflessly kill others in your defense 8.   My Time  by Bradley Wiggins (If you dont picture this when I say Mr. Wiggins. Get off my lawn) Anyway, apparently Mr. Wiggins fans arent much for assembling words either.   Although this book was abandoned nearly as frequently as the others, it has a total of five review on Amazon. ANNND rounding out the top ten? Well, what a total surprise, Ms. James and Ms. Day.. AGAIN! 9.   Entwined with You  by Sylvia Day   10.   Fifty Shades of Darker  by E.L. James

Pricing Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Pricing - Research Paper Example This discussion stresses that pricing features are manufacturing cost, place, current market situation, and value of manufactured goods. Pricing is considered as a significant factor in the economic pricing allotment theory. Pricing is an elementary factor for generating finance besides the troll to help optimization of profit. It is also considered as the essential Ps of the marketing mix, alone with the other three characteristics of product, promotion, and place. Price is the single â€Å"income creating† component along with the four Ps which are only the sources of cost.According to the report findings  pricing is a repeated physical process which has a direct bearing or sale orders. Aspects such as a predetermined amount, mass break, backing or sales movement, precise dealer quote, price existing on entry, consignment or charge date, mixture of numerous instructions or lines etc will also influence pricing decisions. Computerized system necessitate extra complex and pe rpetuation but may avoid pricing errors. The requirements of customers can be transformed into demand only if the consumer has the readiness and capability to acquire the product and it comes with a reasonable price. Thus price is extremely significant in marketing.  There are various methods to price the goods manufactured. Launching a pricing policy is an action that must be finished before established merchandise expansion.

All The King's Men Essay Example | Topics and Well Written Essays - 750 words

All The King's Men - Essay Example All the King's Men opens with the visit of Governor Stark and his group in a small town in their state. The novel then recounts the humble beginning of the governor, how he has risen from poverty to power through his fortune in politics. Stark's entry into the political arena is facilitated by a trick of fate. Gaining statewide popularity after an accident in his hometown, he was asked to run for governor. Realizing that he was only being used in order to split votes for one of the other candidate, he backed out and began campaigning for the candidate he was supposed to take vote from. This puts him in the spotlight facilitating his entry to the world of politics in the next election. The narrator in the story, Jack Burden, is a reporter assigned to cover the campaign and governorship of Stark. From this responsibility, he ends up being Stark's right hand, aiding him in unveiling the "dirty secrets" of the latter's political enemies. Thus, Jack becomes instrumental in forcing Stark's enemies into submission through bribery, threats, persuasion, and other "dirty works." This job leads to his discovery of the flaw of Judge Irwin whom he looked up to as his second father and whom he regarded as perfect. This event triggered a chain of events including Adam Stanton's acceptance of a lead job in Stark's hospital and Anne Stanton's affair with Stark. Towards the end of the story, Stark has fallen prey in his own scheme. His enemy, MacMurfee has threatened to publicize that Stark's son is a father of an illegitimate child. This is supposed to bar Stark from running for senator. However, Stark used Jack to persuade Judge Irwin to make MacMurfee back out. Realizing that it is better to die than to live up to his past and submit to the blackmail, Judge Irwin committed suicide. Jack then learns that Judge Irwin is his biological father. Desperate to be a senator, Stark gave the hospital contract to MacMurfee even though this was cancelled when the former's son became paralyzed in a football game. Adam Stanton was angered at the discovery of the affair of Stark and his sister Anne. Thus, he killed Stark even though it also cost him his life. Jack later married Anne and wrote a novel about the confederate soldier. All the King's Men largely mirror the tenets of the American political culture. It is irrefutable that this nation upholds that the government is answerable to citizens, who may change it through elections (Dye 25). In the novel, Stark become so obsessed with his power as a politician that he devoted much of his time and money in making his enemies' submit to him by discovering their "dirty secrets." He recognizes that if these flaws were made public, the voting population will respond negatively to their campaigns. This strongly highlights the fact that even though politicians control the society, the sole decision of who will reign still rests on the citizens. In one aspect, this also mirrors the prevalence of classical liberalism which is central in American political culture. Classical liberalism holds the dignity of the individual and their rational ability to control their own destinies. In the case of the politicians, it is their dignity and reputation which dictate the length of their stay in the office. On the other hand, it is

Leadership and Performance Management Essay Example | Topics and Well Written Essays - 3000 words

Leadership and Performance Management - Essay Example In addition to that, recession also added to their demise. Heavy operating costs allowed other competitors with lower costs to capture North American market which was GM’s territory earlier. While assessing some of the decisions taken by GM’s leadership, it was found that closure of GM’s hybrid cars unit along with layoffs and prior faulty acquisitions added to GM’s expense list which had no means to be satisfied. 1.1 Key Findings GM has faced problems due to its highly bureaucratic culture and sluggish approach towards development and innovation. Its slow performance in the recent years has its roots in its earlier catastrophic decisions that were taken in 1970s and 80s but had a long-term impact on the organizational performance which ultimately leads to a government bailout in 2009. GM has made several bad investments in the vehicle models that were not answering consumer’s requirements and also were competitive to each other which further result ed in slow growth of the company. GM had various brands at its portfolio which required major expenses in terms of research and development for proper brand management. Failure to keep up with consumers’ demands ultimately lead to slow sales of these brands which affected cash inflow in turn (Maynard, 2009). Instead of ensuring that consumers’ demands for compact and energy-efficient cars is met, GM under the leadership of Wagoner, shut down EV1 electric cars program. With lower vehicle sales, the operating expenses and manufacturing costs increased greatly as a result of which GM was forced to increase its prices. The burden was passed onto the consumer which act as a deterrent for GM’s sales. As a result of this program’s shutdown, billions were lost in terms of research and development. Furthermore, there was a major recall from the roads which made GM compensate the lessees for the losses incurred. The already manufactured models were crushed which no t only failed to recover original manufacturing costs but also added to it due to extra expenses incurred in terms of amortization. Failure to capture the niche market on timely basis allowed Japanese cars to capture a major North market share which was the territory of GM earlier (Hartung, 2009). Shutting down hybrid cars program had a major impact on GM’s profitability. But most importantly, it affected the brand image greatly. It strengthen GM’s persona of being a giant and slow enterprise incapable of understanding consumer’s requirement and respond to it accordingly. Due to global recession and GM’s series of bad decisions especially poor brand management, faulty investments and shut down of hybrid cars, GM filed a loss of over $ 30 million dollars. These losses include major amounts in terms of lowered share prices and also exceptional operational expenses. After filing these losses, GM filed for bankruptcy and was later bailed out by US government. 1.2 Evidences One of the major evidences that indicated GM’s catastrophic decision making failures was GM’s financial statements and other reports published on the subject matter. According to Hargreaves (2008), â€Å"General Motors reported a huge second-quarter net loss Friday of $15.5 billion, after restructuring and other charges, as the automaker's run of troubles continued. The automaker lost $27.33 per share in the quarter, compared to a

Catch-22 and Dr. Strangelove Essay Example for Free

Catch-22 and Dr. Strangelove Essay \In Joseph Heller’s novel, Catch-22, and Stanley Kubrick’s film, Dr. Strangelove, the bureaucrats are illustrated as illogical and untrustworthy. Heller’s attention to administrations such as the hospital and the military-establishment are recognized for their unreliable rationality and logic. Similarly, in Dr. Strangelove, Kubrick mocks the absurdities of the nuclear arms race and of the officials of the United States and The Soviet Union as he conveys the malfunction of highly placed government bureaucrats. Catch-22 and Dr. Strangelove, are two satirical and somewhat historical works that effectively comment on the corrupt and perhaps insane bureaucrats. The lives of Yossarian and the men in his squadron in Catch-22 are not determined by their own decisions but instead, by the decisions of the impersonal bureaucracy. The bureaucrats are absolutely oblivious to any attempt the men make to reason with them logically. Major Major, for example, will only see people in his office if he is not there and sends them away when he returns. Doc Daneeka refuses to ground Yossarian for his â€Å"insanity† because Yossarian’s desire to be grounded reveals that he is sane. Doc Daneeka elaborates in his discussion of Orr, Yossarian’s tent-mate. â€Å"Orr was crazy and could be grounded. All he had to do was ask; and as soon as he did, he would no longer be crazy and would have to fly more missions. Orr would be crazy to fly more missions and sane if he didn’t, but if he was sane he had to fly them. If he flew them he was crazy and didn’t have to; but if he didn’t want to he was sane and had to.† (46) Yossarian and the others in his squadron find that what they say and do has little effect on their fate when the bureaucracy controls them. Their only option is to follow the illogical rules and use what is expected of them to their own advantage. Yossarian’s superiors are more concerned with getting a promotion than they are about winning the war. Colonel Cathcart, the colonel in command of Yossarian’s squadron, tries to impress his superiors by â€Å"bravely† volunteering his men for dangerous combat. Cathcart’s only concern is being promoted to general. Cathcart continually raises the number of combat missions required of the men before they can be sent home. Yossarian argues with Doc Daneeka who explains, â€Å"†¦regulations do say you have to obey every order. That’s the catch. Even if the colonel were disobeying a Twenty-seventh Air Force order by making you fly more missions, you’d still have to fly them, or you’d be guilt y of disobeying an order of his.† (58) Similarly, Dr. Strangelove also criticizes the malfunctions of bureaucracy and the inadequacy of officials. General Jack Ripper gives the command to attack the Soviet Union without permission from his superiors or the president. Instead of discussing the idea of an attack with is supervisors, Ripper orders the attack because, according to him; Clemenceau†¦ said war was too important to be left to the generals. When he said that, 50 years ago, he might have been right. But today, war is too important to be left to politicians. They have neither the time, the training, nor the inclination for strategic thought. I can no longer sit back and allow Communist infiltration, Communist indoctrination, Communist subversion and the international Communist conspiracy to sap and impurify all of our precious bodily fluids. -Criticizes the malfunction of bureaucracy. (Dr. Strangelove) Mr. President’s embarrassment about the issue demonstrates bureaucracy does not function appropriately because those lower in command should not determine the launch of nuclear powers. Further exemplifying the inadequacy of the bureaucrats, the Joint Chiefs in the war room show their unprofessional and blatant prejudice, especially toward the Russians. General Buck Turgidson clearly states, Im beginning to smell a big fat Commie rat, and later refers to them as a bunch of ignorant peons. The Germans are also referred to when Turgidson, upon learning Dr. Strangeloves original German name, passes it off as a Kraut by any other name. Dr. Strangelove, the character, also calls into question the reliability of people in power. Strangelove is clearly the Presidents scientific adviser in the war room whose appearance copies the mad scientist stereotype with his wild hair, black gloved hand, and his clearly brilliant yet insane mind. Through their presentation of bureaucracy, Heller and Kubrick display why officials and politicians are unfit to make important decisions concerning the safety of the country. Catch-22 conveys this notion through the bureaucracy’s enforcement of impractical rules and Catch-22’s on the eccentric men in Yossarian’s squadron. Kubrick suggests the same concept in Dr. Strangelove by frequently demonstrating the disorder, madness and prejudice of the officials. In either piece, the reader carries away the certainty of the instability of the men in control of important military and national decisions.

Is College Worth the Money? Essay -- Essays Papers

Is College Worth the Money? Imagine telling a student who just graduated from college that you have wasted four years of hard, stressful and even worse, expensive work. Unfortunately, in this cynical society today, the world isn’t just full of competitors, but it’s full of greedy money-grabbing businesses. The worst businesses aren’t manufacturing or electric companies, but colleges and universities. In Caroline Bird’s essay â€Å"College is a Waste of Time and Money,† she examines how college has been viewed for so long as the best place to send high school grads no matter whether they actually want to go or not. She adds that students don’t realize how much college costs and are wasting their parents time and money, which is especially a horrible thing to waste. Now that the economy is better since September 11th and states have been stabilizing their budget debts, it doesn’t make sense that tuition prices higher than ever for college students. When people think of college, they often think of their education like they had when they were in high school and grammar school. But colleges and universities aren’t schools. They’re all businesses. College isn’t paid for through taxes or government funded. It comes from our pockets. But other countries like Australia, England, Ireland and Germany run their colleges and universities just like a high school. Every person goes to the same college and it’s paid for through their government taxes. A college education is no longer an option, but it’s vital. The competition of getting a decent job is increasing and it’s almost impossible to find a high paying job without a bachelor's degree, which means more money goes to the already rich universities. It’s going to take a long tim... ...college or have dropped out of college who are doing better than people who have their master’s degree. We all know the story of Bill Gates and how he dropped out of Harvard to create Microsoft, one of the richest companies in the world. Of course Bill Gates was too smart for college, but there are a few other names who are doing better than adults with college degrees. Woody Allen was expelled from New York University and City College of New York. Steven Jobs, owner of Apple computers, left Reed College in Portland, Oregon, after only one semester and David Geffen, the founder of Geffen Records, flunked out of University of Texas and Brooklyn College in New York. College does have its good and bad, but the tuition money needs to decrease in both public and private schools. College should be the best time of everybody’s life, but money shouldn’t be a distraction.

Establishing an Audit Quality Management System

[pic] THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office, Hungary (chair) European Court of Auditors National Audit Office, Malta National Audit Office, Denmark Accounts Chamber, Russian Federation February 2007 Table of Contents INTRODUCTION5 Achieving excellence in audit activity5 Glossary7 Chapter I: Leadership9 Leadership and Supreme Audit Institutions9 Leadership's main factors for ensuring audit quality10 Chapter II: Strategy and Planning13 Strategic planning13 Operational planning14Chapter III: Human Resource Management17 Human resource planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and selection18 Staff training and development19 Performance appraisals and recognition19 Employee remuneration and benefits20 Chapter IV: Building Quality into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and review22 Support22 Chapter V: External Relations25 Audited organisations25 Parliament and its committees26 Media and the general public27 International organisations and other SAIs27 Chapter VI: Continuous Development and Improvement29Continuous review and monitoring29 Post-audit quality review30 Self-assessment of the organisation30 Other ways of continuous development and improvement within the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING BOARD DECIDED TO DISCUSS AUDIT QUALITY DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE SUBJECT OF THEME  I OF THE CONGRESS WOULD BE ‘ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION’.DISCUSSIONS ON THEME I WILL PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES OF AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE , A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their individual audit quality management systems, including the key elements presented in thisPrincipal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states: †¢ the proper and effective use of public funds; †¢ the development of sound financial management; †¢ the proper execution of administrative activities; and †¢ the communication of information to public authorities and the general public through the publication of objective reports.From the point of view of stakeholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities undertaken. Therefore, the SAI should seek to develop systems and methods to assure excellence in their work and outcomes. 4. The process of establishing, implementing and continuously developing a quality management system within an SAI can contribute to ensuring trust with stakeholders. The fundamental goal of setting up such a system is to guarantee consistent good quality of audit work and outcomes.An effective quality management system also leads to the development and maintenance of a comprehensive framework that regulates those factors and conditions that have a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a properly managed quality management system in place. For a quality management system to function effectively, it is of utmost importance that standards, procedures and guidelines are appropri ately defined at all control levels of an SAI.Furthermore, the characteristics that ensure excellence in audit work (namely significance, reliability, objectivity, relevance, timeliness, clarity, efficiency and effectiveness) must also be determined, monitored and ensured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements: †¢ Leadership is the key factor in developing the mission, vision, values, ethics and culture of the organisation and acting as role models of excellence. Strategy and Planning define how the organisation implements its vision and mission. This is achieved through the SAI’s strategies, policies, plans, objectives, targets and processes. †¢ Human resource management is one of the core components in the establishment of an integrated quality management system and is essential in the development of an internal culture based on quality, excellence and con tinuous improvement. †¢ Building quality into the audit process is vital to improve the credibility and performance of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that ensure effective implementation, supervision and review in all phases of the audit work. †¢ External relations with stakeholders provide independent sources of information on audit quality, and form an objective basis for quality assessment of the audit activity of an SAI. †¢ Continuous development and improvement is a management approach that consistently ensures the high quality of audit results and the satisfaction of stakeholders through appropriate measures, established procedures and methods.Glossary |EXCELLENCE |OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. | | |THESE INCLUDE: A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, LEADERSHIP AND CONSTANCY OF PURPOSE, MANAGEMENT BY | | |PROCES SES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS IMPROVEMENT AND INNOVATION, MUTUALLY BENEFICIAL | | |PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. |LEADERSHIP |THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE MISSION AND VISION; AS WELL AS | | |DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. | | |LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. | |MANAGEMENT SYSTEM |THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO | | |ACHIEVE ITS OBJECTIVES. |MISSION |A STATEMENT THAT DESCRIBES THE PURPOSE OR â€Å"RAISON D’ETRE† OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR | | |FUNCTION EXISTS. | |PROCESS |A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. | |QUALITY |THE DEGREE TO WHICH A SET OF INHERENT CHARACTERISTICS OF AN AU DIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS | | |INCLUDE: | | |Significance: The audit subject should be important and adequately significant.The audit subject can be | | |significant from various aspects. For instance, the impact of the performance of the audited area, organisation, | | |activity or project can be considerable on the society or on major policy issues. | | |Reliability: Audit findings and conclusions should accurately reflect actual conditions of the audit being carried| | |out and are in compliance with established standards and procedures.All assertions included in the audit report | | |should be adequately supported by sufficient and appropriate audit evidence. | | |Objectivity: An audit should be performed in an impartial and fair manner without favour or prejudice. The | | |assessment and opinion of auditors should be based exclusively on facts and on sound analysis of, or comparison | | |with, requirements and criteria stipulated by legal regulations or de fined in any other ways. | |Relevance: The audit plan  /  programme should properly address – in accordance with the audit objectives – all | | |elements needed for the successful completion of an audit. In the course of the execution of an audit, all | | |provisions of the audit plan  /  programme should be appropriately and completely implemented. | | |Timeliness: Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time.This| | |may involve meeting the deadline stipulated by legal regulations or – in a wider sense – it may mean that audit | | |results are delivered when they are needed for a policy decision or when they are the most useful in correcting | | |management weaknesses. | | |Clarity: Audit observations, findings, and conclusions included in the audit report should be presented in a clear| | |and concise manner. It also means that an audit report should be well arranged and logically structured.A udit | | |findings, conclusions, and recommendations should be introduced in a way that is brief and easily understandable | | |for the users of the audit results, such as members of Parliament and other executives who may not be experts of | | |the audited subject but may need to act taking the content of the audit report into account. | | |Efficiency and effectiveness: Resources utilised during the audit should be proportional to the achieved results. | |Audit results should have appropriate impact in order to prevent and correct discrepancies and material errors, | | |enhance performance, and to improve management and regulation systems. | |Quality assurance |Policies, systems and procedures established by SAIs to maintain a high standard of audit activity. Quality | | |assurance is process-centric aiming at the future development of the quality of audit and at the elimination of | | |shortcomings.It deals with all steps and techniques that auditors must follow to assure high aud it quality and to| | |provide potential ways of strengthening or improving quality in the audit activity. | |Quality control |Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in | | |the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of | | |audit are what were expected. |Quality Management |All activities of the overall management function that determine the quality policy, objectives and | | |responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality | | |assurance and quality improvement) within the quality system of the SAI. | |Quality management |The planned activities of an organisation that are carried out in order to regulate and improve its processes for | |system |the better fulfilment of the needs of its stakeholders and to improve the efficiency of operations. |Quality policy |The overall intentions and di rection of an organisation related to quality as formally expressed and documented by| | |the SAI. | |Review |There are two types of reviews: | | |Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test | | |basis once audits have been closed. | | |Hot (real time) reviews are those procedures (e. g. upervision, working paper review) that are required by SAIs | | |for the implementation of the quality control process during the course of the audit. Responsibility for the | | |quality control starts with the individual auditor and then passes through the hierarchy. | |Stakeholders |Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for | | |example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc.The | | |Government represented by elected (or appointed) leaders and public organisations are also stakeholders. | |Vision |A st atement that describes how the organisation expects to be in the future. This includes what an organisation | | |wants to do and where it wants to go. | Chapter I: Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) continue to stress the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents highlight the importance of leadership: Principle 2 (Leadership) of ISO 9000:2000 Quality Management Principles states that: â€Å"Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which people can become fully involved in achieving the organisation's objectives†. †¢ The European Foundation for Quality Management (EFQM) Excellence Model, considers that â€Å"Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation†. The Common Assessment Framework (CAF) places leadership as one of the five ‘Enablers’ criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAIs have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduct ion of innovative measures.This is due, in particular, to the constitutional position of such institutions and to the inherent characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as: independence, relationships with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of Ethics and Auditing Standards.Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsibilities for quality.These policies and procedures should be designed to promote an internal culture based on the recognition that quality is essential in performing engagements; and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England & Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to ensure that they c ommunicate the importance they attach to the issue to their staff and their stakeholders.The key aspects of good leadership are setting the strategies and objectives; recognising the commonality of commercial and professional approaches; ensuring the organisation will deliver the required quality; setting the right tone at the top; and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, adopted in December 2004 by the EU Contact Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human resources.Leadership's main factors for ensuring audit quality 9. Although there are different types of SAIs, it is possible to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows: †¢ Give a direction to the organisation: develop and communicate vision, mission and values.This involves, among o thers, translating the SAIs' mandate into vision and mission statements; establishing a value framework and codes of conduct; setting strategic and operational objectives and actions; involving stakeholders in these processes; adjusting to changes in the external environment; and communicate to employees and stakeholders. †¢ Develop and implement a system for managing the organisation.This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders; defining appropriate management levels, functions, responsibilities and autonomy; developing and agreeing on measurable objectives and goals for all levels of the organisation; giving direction on output and outcome targets; developing a system of operational targeting or performance measuring in the organisation. †¢ Motivate and support the people in the organisation and act as a role model.T his factor includes: leading by example; demonstrating personal willingness to change by accepting constructive feedback and suggestions; acting in accordance with established objectives and values; keeping employees informed about significant issues; supporting employees to help them attain their plans and objectives in support of organisational objectives; stimulating and encouraging the delegation of responsibilities; encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work; encouraging mutual trust and respect; stimulating training and improvement activities; recognizing and rewarding the efforts. †¢ Manage the relations with politicians and other stakeholders with due regard to the SAI`s independence.This will involve: maintaining proactive and regular relations with the political authorities of the executive and legislative areas; developing partnerships and networks with important stakeholders; seekin g public awareness, reputation and recognition of the SAI; developing the concept of marketing (product and service targeted); taking part in the activities of professional associations and representative organisations and interest groups. 10. Good leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence.They should integrate these characteristics into the day-by-day practice of the organisation: from setting strategy plans and work programmes to reporting results; from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are: †¢ clarity of purpose and direction within the organisation; †¢ clear identity for and within, the organisation; †¢ a shared set of values and ethics; †¢ consistent and role model behaviour throughout the organisation; †¢ a committed, motivated and efficient workforce; and †¢ confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1.Has the activity of leaders been assessed (either internally or externally)? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to encourage mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the in stitution? Chapter II: Strategy and Planning 1.AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING ENVIRONMENT AND ON WEIGHING DUTIES TO BE ABLE TO FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE MEETING QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate; and the SAI should give priority to any audit tasks which must be undertaken by law and assess prio rities for discretionary areas within the SAI’s mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give further guidance on the structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6.An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAI’s top management commitm ent to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identify and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources.It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAI’s approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and evaluate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic p lanning also includes risk assessment since there are several factors constituting threat to the excellence of the audit work and outcomes.An SAI should consistently strive to identify and evaluate these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that †¢ audit activity is carried out in compliance with legal regulations; †¢ effective and efficient utilisation of resources are considered; †¢ tasks and competences are clearly defined in all working processes; and †¢ the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and mai ntained; †¢ criteria to select and prioritise audit tasks should be set and followed; †¢ methods to measure the performance of the organisation at all levels should be developed and applied; and †¢ the strategy should be reviewed and updated on a regular basis by assessing risks associated with changes in the external and internal environment and identifying critical factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields bearing the greatest risks, the directives promote the implementation of the strategy. 13.The SAI should ensure through its operational planning activities that †¢ its mandate is fulfilled; †¢ the audit work focuses on high risk and significant areas, institutions, operations or projects; †¢ available resources are effectively utilised; and †¢ the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assessing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task.Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the selection of individual audit tasks. 15. The process of operational planning should be periodically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel; deadlines have been met; and the audit work has been appropriately documented. QUESTIONS 1.How is risk assessment undertaken to ensure appropriate strategic decision-making? Are these processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III: Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE RIGHT ‘MIX’ OF COMPETENCIES, EXPERIENCE AND SKILLS.HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT O F AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence throughout the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of ethical standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality: Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards; †¢ International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements; and †¢ Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents under score the need for establishing policies and procedures for the recruitment of employees with suitable knowledge and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5.As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisation’s vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function: a) The formulation and implementation of human resource strategies and plans that are aligned with the SAI’s overall strategy. These should be integrated into the organisation’s operational framework and the quality management system; b) The establishment of HRM policies and procedures; ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements; d) Recruitment and selection of personnel; e) Staff training and continuous development; f) Performance appraisals and recognition; g) Employee remuneration, allowances and benefits; and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning.This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisation’s projected de mand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and more satisfied and better trained employees. HRM policies and procedures 8.HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an approved HRM procedure ensures conformance to and consistency with the SAIà ¢â‚¬â„¢s established practices and improves credibility and defensibility.Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment and selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12.The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for matching staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI; whereas poorly designed and executed practices will have both short-term and long-term negative impacts. †¢ Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates.A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. †¢ An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies tho se candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and probationary periods. 14.As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened and tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with situations that require continuous learning.SAIs should have appropriate train ing plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include: induction courses; on-the-job training; continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the technical aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18.Staff and career development programmes involve matching employees’ interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more senior positions and encourage staff retention. Moreover, employees should have access to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered.Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to: †¢ define clear and measurable performance targets for each employee; †¢ systematically document individual employee performance and technical skills; †¢ determine how well individual employees are doing their jobs, including identifying their respective constraints, as wel l as their strengths and opportunities for improvement; †¢ communicate constructive feedback in a timely, accurate and clear manner; and †¢ agree on individual development plans for performance improvement. 21.The information generated by the performance appraisal process can be used for: awarding bonuses; for identifying mentoring and training needs; and for making decisions related to promotions or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24.An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a capable staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully managed as strong employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV: Building Quality into the Audit P rocess 1.THE PURPOSE OF AN SAI’S QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE TRUE AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality.In order to ensure high quality, the SAI should develop its own standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and re view during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5.The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guid e the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7.In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in th e audit report, what effect such action(s) may have had and how planning of future audits is effected.In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quality controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be centralised in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and updating guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10.It can be useful if qualified staff members are designa ted as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Documented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work.Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that: †¢ the audit is carried out in accordance with the auditing standards and practices of the SAI; †¢ the audit plan and action steps specified in this plan are followed; †¢ working papers contain evidence adequately supporting all findings, conclusions and recommendations; and †¢ the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that: all evaluations and conclusions are soundly based and supported by competent, relevant and reasonable audit evidence; †¢ all material errors, deficiencies and unusual matters have been properly identified and documented; and †¢ changes and improvements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external expert s, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics.To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expertise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAI’s responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18.Another important way of ensuring hi gh quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the opportunity of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the organisation. 20. Technical training is intended to equip the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21.Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files).This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is beneficial only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system.In addition to this, the benefit of the system depends on the users’ acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be costly at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or other international standards? ;;; 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V: External Relations 1.EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO E XPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs’ audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and characteristics of these relations. 4.The importance of external relations are underlined in the following international documents: †¢ According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be crucial to success in achieving organisational goals. †¢ Principle 8 (Mutually beneficial supplier relationships) of ISO 9000:200 0 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attention to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are: †¢ audited organisations; †¢ Parliament and its committees; †¢ media and the general public; and †¢ scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders.Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAI's audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their usefulness for the audited organisation and the relevance of the SAI’s recommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10.It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors’ performance, as well as on audit quality. In addition, stakeholders’ views s hould be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAI’s work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations.This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAI's work. 14. Information about the impact of the SAI’s recommendations on the efficiency of the audited organisation’s activity can also serve as a basis for the assessment of the SAI's performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16.SAI recommendations can have an impact on the auditees’ activities through e. g. : the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations’ activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis, as well as conduct meetings in order to discuss their point of view on different aspects of the SAI's activities. This should be undertaken with due regard to the SAI`s independence. 18. The relationship of the SAI with Parliament can have the following forms: participation of the SAI during sessions of Parliament and its committees; †¢ response to requests or proposals from Parliament to conduct audi ts; †¢ joint meetings with the relevant parliamentary committees to discuss audit reports; †¢ participation in special parliamentary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings; and †¢ provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAI’s website. 20. The media should also be monitored to obtain external information on the quality of audits and the overall activity of the SAI.Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institution s, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of variou s SAIs could serve as a good basis for improving the quality of the SAI’s own audit work. 27.A peer review carried out by another SAI can also be a form of assessing the quality of the SAI’s audit activity. The partner institution should analyse the SAI's structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. Active participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit approaches, methods and techniques. Such collaboration can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI?Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with specia l regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI: Continuous Development and Improvement 1.CONTINUOUS DEVELOPMENT AND IMPROVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE REVIEW OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management sy stem is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3.This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally recognised literature, such as: †¢ ISO 9000:2000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective; and †¢ EFQM Excellence Model, according to which excellent organisations continuously learn, and the staff of such organisations constan tly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5.SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether: †¢ quality controls built in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations; †¢ quality requirements are consistently met; and †¢ the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring syste m (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that complete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular basis.Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the e fficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called ‘cross-reviews’. 11.An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAI’s methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality