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

Diagnosis of Adam Sandler “Reign over Me”

Reign Over Me Alex Chaput 0810758 The movie Reign Over Me is about a man named Charlie Fineman. Charlie used to be a practicing dentist. His whole life was turned upside down when he lost his wife and three daughters in the terrorist attacks on 9/11. One day while Charlie is on the street his old roommate from college, Allen Johnson, sees him and tries yelling for him, but Charlie does not stop. Allen then seems like he knows that something is wrong with Charlie and wants to help. In this movie it is clear to see that Charlie is suffering from Post Traumatic Stress Disorder (PTSD).This is what would go on Axis 1 of the multi-axial system. For this diagnosis he needs to have 6 or more symptoms from 3 different areas. These areas are re-experiencing, avoidance, and arousal. He has been suffering for over 1 month and is severely distressed and impaired. The traumatic event that Charlie was exposed to was his family dying in the plane crash of 9/11. This event has left him extremely help less and he has times of horror when he thinks about what has happened. While going about his daily life he acts as if he doesn’t remember any of the tragedy that occurred.This would be one of the avoidance symptoms. Another of these symptoms would be that he avoids his late wife’s parents as they remind him of his family. The third would be his loss of interest in activities. He used to be a practicing dentist, but now lives off of money from the government. At all times in this movie Charlie has his headphones in order to drown out any thought or mention of his family. Charlie has a breakdown at one point in the movie. It seems as if he has a flashback of his family in his house. These thoughts and memories are recurrent and intrusive which applies to his re-experiencing symptoms.Another of these is when he shows very intense distress in his court appearance when showed pictures of his family. He then has to be escorted from the courtroom. For his persistent symptoms of increased arousal he seems to have sleep problems as he stays up late into the night playing video games. He also is constantly irritable and has outbursts of anger. He refuses to get help and will not talk about his feelings or his family with anyone. This leads to what seems like him considering attempting suicide. He however then takes a gun out into the city. He gets into a standoff with a cop and it seems like he wants the cop to kill him.For axes 2 and 3 I didn’t think that Charlie would have anything. He didn’t seem to have a personality disorder, mental retardation, or any medical conditions. There were many psychosocial and environmental factors that Charlie faced for axis 4. One of these environmental factors would be that he still lives in the house that he lived in with his family. This is what caused the flashback of his family. Another factor is the loss of his career. He used to be a successful practicing dentist. He now has no career and lives off o f settlement money and money from the government. He has very little social interaction.He doesn’t confide any of his feelings in friends. All of these things cause distress and impairment in Charlie’s life. On axis 5 I would give Charlie a GAF score of 22. His life is not functional. He cannot control his emotions when memories and thoughts of his family come up. He seems to be a very dirty individual who doesn’t care about what he looks like. He says that he often sees his family’s faces in other people on the street. His life is dangerous to him as well as those around him. Charlie’s PTSD stems from a very specific, very obvious, event. This event is the loss of his family.He never received any treatment for his problem which did not help. If he had gone to see a grief counselor maybe the PTSD could have been avoided completely. Some more of the etiology factors for his PTSD would be that he had very low levels of social support. He did not have many friends and he lost his entire family. To treat Charlie’s PTSD he could have been prescribed an SSRI. He could have also used prolonged exposure treatment with relaxation training, cognitive restructuring to correct negative assumptions about the trauma, or he could have been trained to develop better coping skills.In the movie he was receiving some treatment. He was seeing the therapist that Allen had suggested. He quickly would end the sessions as he was uncomfortable talking to her about his past. The end of the movie seemed very abrupt to me. Charlie seems to be doing better, but it is unclear what will happen to him. He has moved out of his old apartment and into a different one. He also has started to communicate slightly more with other people. He also told the story about his family’s death to Allen. It is possible that his life could improve, but I’m not sure if his life could ever be as fulfilling as it was before the event. Diagnosis of Adam Sandler â€Å"Reign over Me† Reign Over Me Alex Chaput 0810758 The movie Reign Over Me is about a man named Charlie Fineman. Charlie used to be a practicing dentist. His whole life was turned upside down when he lost his wife and three daughters in the terrorist attacks on 9/11. One day while Charlie is on the street his old roommate from college, Allen Johnson, sees him and tries yelling for him, but Charlie does not stop. Allen then seems like he knows that something is wrong with Charlie and wants to help. In this movie it is clear to see that Charlie is suffering from Post Traumatic Stress Disorder (PTSD).This is what would go on Axis 1 of the multi-axial system. For this diagnosis he needs to have 6 or more symptoms from 3 different areas. These areas are re-experiencing, avoidance, and arousal. He has been suffering for over 1 month and is severely distressed and impaired. The traumatic event that Charlie was exposed to was his family dying in the plane crash of 9/11. This event has left him extremely help less and he has times of horror when he thinks about what has happened. While going about his daily life he acts as if he doesn’t remember any of the tragedy that occurred.This would be one of the avoidance symptoms. Another of these symptoms would be that he avoids his late wife’s parents as they remind him of his family. The third would be his loss of interest in activities. He used to be a practicing dentist, but now lives off of money from the government. At all times in this movie Charlie has his headphones in order to drown out any thought or mention of his family. Charlie has a breakdown at one point in the movie. It seems as if he has a flashback of his family in his house. These thoughts and memories are recurrent and intrusive which applies to his re-experiencing symptoms.Another of these is when he shows very intense distress in his court appearance when showed pictures of his family. He then has to be escorted from the courtroom. For his persistent symptoms of increased arousal he seems to have sleep problems as he stays up late into the night playing video games. He also is constantly irritable and has outbursts of anger. He refuses to get help and will not talk about his feelings or his family with anyone. This leads to what seems like him considering attempting suicide. He however then takes a gun out into the city. He gets into a standoff with a cop and it seems like he wants the cop to kill him.For axes 2 and 3 I didn’t think that Charlie would have anything. He didn’t seem to have a personality disorder, mental retardation, or any medical conditions. There were many psychosocial and environmental factors that Charlie faced for axis 4. One of these environmental factors would be that he still lives in the house that he lived in with his family. This is what caused the flashback of his family. Another factor is the loss of his career. He used to be a successful practicing dentist. He now has no career and lives off o f settlement money and money from the government. He has very little social interaction.He doesn’t confide any of his feelings in friends. All of these things cause distress and impairment in Charlie’s life. On axis 5 I would give Charlie a GAF score of 22. His life is not functional. He cannot control his emotions when memories and thoughts of his family come up. He seems to be a very dirty individual who doesn’t care about what he looks like. He says that he often sees his family’s faces in other people on the street. His life is dangerous to him as well as those around him. Charlie’s PTSD stems from a very specific, very obvious, event. This event is the loss of his family.He never received any treatment for his problem which did not help. If he had gone to see a grief counselor maybe the PTSD could have been avoided completely. Some more of the etiology factors for his PTSD would be that he had very low levels of social support. He did not have many friends and he lost his entire family. To treat Charlie’s PTSD he could have been prescribed an SSRI. He could have also used prolonged exposure treatment with relaxation training, cognitive restructuring to correct negative assumptions about the trauma, or he could have been trained to develop better coping skills.In the movie he was receiving some treatment. He was seeing the therapist that Allen had suggested. He quickly would end the sessions as he was uncomfortable talking to her about his past. The end of the movie seemed very abrupt to me. Charlie seems to be doing better, but it is unclear what will happen to him. He has moved out of his old apartment and into a different one. He also has started to communicate slightly more with other people. He also told the story about his family’s death to Allen. It is possible that his life could improve, but I’m not sure if his life could ever be as fulfilling as it was before the event.

Legalization of Illegal Drugs essays

Legalization of Illegal Drugs essays Side: Against the legalization of illegal drugs Legalizing illegal drugs would make the illegal drug business a free enterprise. This would naturally subject the drug business to factors common to other business, namely competition. Competition will force drug manufacturers to strive to produce very cheap drugs. This would mean mass production of drugs, which would mean some agricultural, commercial, or residential lands must be sacrificed for more drug plantations. Also, since the drug business is insured of loyal customers because of its addictive products, it would be more profitable and less risky than taking up other businesses. Thus, drug manufacturing would become the major industry in the Philippines, leaving the other industries to die out. We would have to import all the things we need, and since the legalized drugs cannot be exported because they are illegal in all other countries, we would suffer economically. A legalized drug business would give children access to these drugs. The government would impose strict regulations and maybe high taxes on the drug business but that would not stop children from getting their hands on some drugs. A research paper by Bethany Christian School student showed that in Sacred Heart School in Cebu, four out of the thirty student smokers interviewed have tried smoking marijuana; in Little Angels Montessori in Cebu, three out of thirty students who smoked have tried marijuana. Despite that illegal drugs havent been legalized yet, some children have already had access to it. Even with regulations, the government could not keep cigarettes out of the fingers of children, and so it will be with legalized drugs. Another example of a failed attempt to control illegal drug use can be found in the past: the Opium Wars of the mid 18th century. The Chinese government imposed an import ban on opium, the punishment was death, and yet the British managed to smuggle opium in the country. The...

Interview quiz Essays

Interview quiz Essays Interview quiz Essay Interview quiz Essay Name: Sazzad Hossain Id: 082 084 0 10 Eng 103. 23 For QUIZ How to Prepare for a Job Interview You have just got your degree. You have applied for a fantastic job and are thrilled to get a letter inviting you to attend an interview. Once the euphoria has subsided you begin to feel a little nervous and delf-doubt begins to creep in. People worry that they may make fools of themselves or fall flat on their faces. The job interview is a hurdle that causes many people to panic. It ranks alongside a visit to the dentist in terms of fear and loathing.It makes people break out into cold sweats, sleep badly, and turns their stomachs into a sailor’s knot. Interviews can indeed be scary, especially if you have not been interviewed for a job before. However, a job interview does not need to be so traumatic as there are simple steps you can take to give yourself the best chance to succeed. To do well at an interview you have to find out as much as possible about the job, get a friend to give you a mock interview, and plan for the day well in advance. The first step is to find out about the company and position.Nearly all companies have a mission statement which outlines their aims, priorities and goals. The body shop, for example, is strongly against animal testing. Dropping hints at the interview that you are committed to animal rights will help convince the interview panel that your values match theirs. Another way to increase your knowledge of the company is to look at its ab=nnual report and organizational structure. Showing that you have taken the time to read lengthy and complex information related to the company is certain to be viewed favorably.The internet is a great source of information in this regard and it is also of value in that you can comment on the company’s website during the interview. You should also find out about any new products or services the company may be offering. If the job you are applying for is in marketing, for instance, the interview panel may want you to comment on rival products or say something about their own product’s strengths and weaknesses. Finally, you also need to find out as much as you can about the position that you are applying for.Look carefully at the job description, which should give a detailed list of both essential and desirable skills necessary for the job. Knowing that the job requires excellent interpersonal and communication skills will allow you to prepare a few words detailing your exception abilities in this area. If word processing is desirable, you will be asked to use. You should also focus on the responsibilities and duties that will expected of you. Make sure you know what these are as they will be important for the interview itself and also in the next stage of your preparation; the mock interview.Now that you have all the information you need about the company and the job, you should brainstorm as many possible interview questions as you can for the practice interview. Most interviews will begin with simple question about yourself to help put you at ease and this is best place to start your brainstorming. Be prepared for open-ended questions’ such as, Tell us a little about yourself. Such requests for information are intended to find out about your ability to speak coherently, and are also used to reveal any negative characteristics you may have.Another common question is, What could you bring to the job? and it is here that your research will prove invaluable. You should also brainstorm situations that might occur in the job that you are applying for. If you are applying for a position as an air steward, for instance, you would need to prepare an answer to the question, What would you do if a passenger were rude to you? If applying for a position as a research assistant, you need to be able to answer, without excessive pausing or hesitation, questions on where to find information quickly. hen the mock interview has finished, get your friend to give you some honest feedback. Ask your friend which questions you did well on and which ones made your seem unconvincing or unsure. Also ask if any of your answers gave a wrong impression of your personality and make any changes that are necessary. Giving yourself a mock interview not only helps to prepare for the real interview, but also increases your chances of success. Once you have practiced you mock interview and are comfortable with your responses, you have to plan for the day itself.Apart from making several space copies of your CV, references, and qualifications to hand out tp the interview panel, you should make copies of any written projects that you completed at university that show your abilities in a good light. The people on an interview panel do not necessarily want to hear about what you can do, they want to see evidence of what you can do. Telling your future employers that you can write well or that you have good ideas on presenting information is never as effective as showing them examples of your work.The next step is to organize your transportation to the interview. Make sure that you know where the interview is going to take place, how to get there and how long it will take. You will also need anticipate any possible problems such as traffic jams and inclement weather. If the interview is taking place during rush hour, give yourself extra time to get to the interview location. The same is true if the weather forecaster has predicted bad weather. Nothing creates a worse impression that arriving late for an interview.Indeed, it is much wiser to arrive early to allow yourself time to freshen up after the journey. This relates to the final and perhaps most important part of your interview preparation which is making sure you look presentable. This requires you to get your clothes ready well before the interview. Finding out at the last minute that your interview attire is noticeably stained, no longer fits, or has button missing somewhere leads to panic and stress. Wearing nice, clear clothes, and even having your hair neatly cut or styled attractively does much to increase your self- confidence.Rightly or wrongly, employers often make up their minds about a candidate within the first fifteen seconds of the interviews, so the way you look when you first walk in courts a great deal. Interview panels often have a difficult time choosing the right candidate for the position as there are so many applicants who have the qualities and skills they are looking. Spending some time doing some basic research, practicing your interview technique and organizing well in advance for the big day will maximize your chances of persuading the interviewers that you are the best person for the job.Being interviewed is stressful and it is only natural to feel nervous about it. However, successful applicants overcome the anxiety involved through meticulous preparation. This may sound like hard work, but the reward is getting the job you want. These steps are not a secret. They are listed in nearly every interview guide that you will find in books, magazines or on the internet. The reason that they are recommended is because they have worked for the countless number of people who have used them. If you follow these steps, I am sure they will also work for you.

Programming Exercise for Odd Magic Squares in Java

Programming Exercise for Odd Magic Squares in Java Its unclear who first came up with a magic square. There is a story about a huge flood in China a long time ago. The people were worried they would be washed away and tried to appease the river god by making sacrifices. Nothing seemed to work until a child noticed a turtle sporting a magic square on its back that kept circling the sacrifice. The square told the people how big their sacrifice needed to be in order to save themselves. Since then magic squares have been the height of fashion for any discerning turtle. Level: Beginner Focus: Logic, Arrays, Methods Odd Magic Squares In case youve never come across one before, a magic square is an arrangement of sequential numbers in a square so that the rows, columns, and diagonals all add up to the same number. For instance, a 3x3 magic square is: 8 1 6 3 5 7 4 9 2 Each row, column and diagonal adds up to 15. Odd Magic Squares Question This programming exercise is concerned with creating odd sized magic squares (i.e., the size of the square can only be an odd number, 3x3, 5x5, 7x7, 9x9, and so on). The trick with making such a square is to place the number 1 in the first row and middle column. To find where to place the next number, move diagonally upwards to the right (i.e., one row up, one column across). If such a move means you fall off the square, wrap around to the row or column on the opposite side. Finally, if the move takes you to a square that is already filled, go back to the original square and move downwards by one. Repeat the process until all the squares are filled. For example, a 3x3 magic square would start like so: 0 1 0 0 0 0 0 0 0 A move diagonally upwards means we wrap around to the bottom of the square: 0 1 0 0 0 0 0 0 2 Likewise, the next diagonal move upwards means we wrap around to the first column: 0 1 0 3 0 0 0 0 2 Now the diagonal move upwards results in a square that is already filled, so we go back to where we came from and drop down a row: 0 1 0 3 0 0 4 0 2 and it continues on and on until all the squares are full. Program Requirements a user must be able to enter in the size of the magic square.they must only be allowed to enter in an odd number.use a method to create the magic square.use a method to display the magic square. The question is can your program create a 5x5 magic square like the one below? 17 24   1   Ã‚  8 15 23   5   Ã‚  7 14 16   4   Ã‚  6 13 20 22 10 12 19 21   3 11 18 25   2   Ã‚  9 Hint: Apart from the programming aspects of this exercise its also a test of logic. Take each step of creating the magic square in turn and figure how it can be done with a two-dimensional array. Odd Magic Square Solution Your program should have been capable of creating the 5x5 magic square below: 17 24   1   Ã‚  8 15 23   5   Ã‚  7 14 16   4   Ã‚  6 13 20 22 10 12 19 21   3 11 18 25   2   Ã‚  9 Heres my version: import java.util.Scanner; public class MagicOddSquare {   Ã‚  public static void main(String[] args) {   Ã‚  Ã‚  Ã‚  Scanner input new Scanner(System.in);   Ã‚  Ã‚  Ã‚  int[][] magicSquare;   Ã‚  Ã‚  Ã‚  boolean isAcceptableNumber false;   Ã‚  Ã‚  Ã‚  int size -1;   Ã‚  Ã‚  Ã‚  //only accept odd numbers   Ã‚  Ã‚  Ã‚  while (isAcceptableNumber false)   Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  System.out.println(Enter in size of square: );   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  String sizeText input.nextLine();   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  size Integer.parseInt(sizeText);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  if (size % 2 0)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  System.out.println(The size must be an odd number);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  isAcceptableNumber false;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  else   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  isAcceptableNumber true;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  magicSqua re createOddSquare(size);   Ã‚  Ã‚  Ã‚  displaySquare(magicSquare);   Ã‚  }   Ã‚  private static int[][] createOddSquare(int size)   Ã‚  {   Ã‚  Ã‚  Ã‚  int[][] magicSq new int[size][size];   Ã‚  Ã‚  Ã‚  int row 0;   Ã‚  Ã‚  Ã‚  int column size/2;   Ã‚  Ã‚  Ã‚  int lastRow row;   Ã‚  Ã‚  Ã‚  int lastColumn column;   Ã‚  Ã‚  Ã‚  int matrixSize size*size;   Ã‚  Ã‚  Ã‚  magicSq[row][column] 1;   Ã‚  Ã‚  Ã‚  for (int k2;k matrixSize1;k)   Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  //check if we need to wrap to opposite row   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  if (row - 1 0)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  row size-1;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  else   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  row;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  //check if we need to wrap to opposite column   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  if (column 1 size)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  column 0;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  else   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  column;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  //if this position isnt empty then go back to where we   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  //started and move one row down   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  if (magicSq[row][column] 0)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  magicSq[row][column] k;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  els e   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  row lastRow;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  column lastColumn;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  if (row 1 size)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  row0;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   else   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  row;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  magicSq[row][column] k;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  lastRow row;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  lastColumn column;   Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  return magicSq;   Ã‚  }   Ã‚  private static void displaySquare(int[][] magicSq)   Ã‚  {   Ã‚  Ã‚  Ã‚  int magicConstant 0;   Ã‚  Ã‚  Ã‚  for (int j0;j(magicSq.length);j)   Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  for (int k0;k(magicSq[j].length);k)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  {   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  System.out.print(magicSq[j][k] );   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  System.out.print;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  magicConstant magicConstant magicSq[j][0];   Ã‚  Ã‚  Ã‚  }   Ã‚  Ã‚  Ã‚   System.out.print(The magic constant is magicConstant);   Ã‚  } }

Performance and Reward Management Assignment Example | Topics and Well Written Essays - 1000 words

Performance and Reward Management - Assignment Example ure individual, group and organizational goals are understood, focused on main objectives of that organization and are connected to the drivers of results. In other words, drive the results is the desire of the employees to meet and exceed the organizational objectives and targets and to improve one’s own performance.  It is about wanting to improve the performance and calculating risk taking in the interest of improving the entire organizational performance. To engage and retain talented employees, the organization should provide them with the professional development. This can be done through motivational and reward strategies, challenging tasks and other learning initiatives that bring the career achievement and thus job satisfaction. Whether the performance management process is inconsistent, managers within certain organization should realize that lack of personal and professional development of employees will lead to the reduction of their productivity. This growing talent, as the other purpose of performance management, is essential for the organizations to succeed in their activities. To achieve data on the performance of an employee, one should track the staff’s activities against business objectives and reward one’s activities or improve the performance. It is also important to identify promising talent within certain organization and ensure right people are promoted to the appropriate positions, as it will stimulate others to achieve better results and for the organization it means better image and lower employee turnover. In order to ensure the performance management process to be effective, managers should assimilate the process and then apply it properly. For this purpose it is vital to realize in what direction one should move and thus to develop a strategic plan in the performance management process. The effective organizational plan will be composed when measurable goals are established. They will align to the organizational strategic and