The College Essay Monologue free essay sample

My paper can’t be longer than 500 words? You must mess with me. How am I expected to get you to like me in 500 words or less? Alright, OK. Let’s see†¦.what would I like to expound on? What would i be able to expound on, is the genuine inquiry. That is to say, I could generally expound on composing. I’m exhausted as of now. I wonder if the application peruser will take care of business or a lady. I wager he will be a round teacher with dark little hairs darting away from right in front of him. You know, I truly don’t know anybody with an extraordinary mustache. Work center work! Expound on composing, expound on composing. For what reason do I like to compose? Well it’s wonderful reallyâ€when you compose, someone needs to tune in. Regardless of whether it’s just yourself. You are not going disregarded. Ok, amazing. So now he thinks you’re a storage room washout without any companions. We will compose a custom paper test on The College Essay Monolog or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page You may very well go up to the application peruser and declare: â€Å"Hi, my application makes me sound like a failure, so you won't acknowledge me to your school.† And then he will do a cheerful move since he doesn’t need to compose another dismissal letter. OK, let’s make that not occur. What else am I keen on? It can’t simply be composing. Composing causes me to appear to be calm, and I’m certainly not peaceful. All things considered, there’s the issue. I see it. I’m not. Intrigued. In whatever else. It’s†¦it’s†¦.write or be cut into a million bits of young lady meat. Goodness aren’t I a stunning thing. Aren’t I only a blossom. I have seen such a large number of articles about that Japanese savage. Also, oh! Presently he is considering the savage, not you. You, you, you. What makes you unique? I can’t precisely disclose to Mustache that I’m diverse in light of the fact that I am so natural I am nearly not authentic. That I take a gander at individuals and identify by the lilt of their voice the subject of their musings and the discussion going to be penetrated. I can't reveal to him that I don’t see tragic eyes and glad eyes since everyone has miserable eyes whether they know it or not. I can't reveal to him that I am seventeen going on seventy. Furthermore, I can't disclose to him this is the reason I am an author. I can't reveal to him that my composing is neither matured nor savvy. For what reason would he need me at that point? I can't disclose to him that I am old not in the manner that I talk and act however in the manner that I think.. At the point when fatigue dominates and rest calls behind stimulated eyes, the console is my response to an impossible inquiry. Toward the beginning of the day I woke up, and I read a Facebook status about a young lady who was considering life, #yolo, and it was only a pinprick of a sting that reminded me we are a ll, all, all, in this together. No one knows. We†¦somewhere en route, as a people, we concluded we were shrewd to such an extent that we could make sense of it. Where did I originate from, what would it be advisable for me to do? What's more, presently, years after the fact with our iPhones and Kindles we call ourselves acculturated however actually we can’t. We can’t know. It’s not for us. Gracious, this is the reason I compose. They call me insightful for composing yet I realize that I am a weakling. Composing, such as perusing a newspaper, is just another approach to maintain a strategic distance from the incomprehensible certainty that one day I opened my eyes and I was perched on grass with a ball in my grasp and no thought how I arrived. I am conscious, presently. I am conscious and equipped for thought thus persuaded that someone on this blue planet or our own has made sense of it and can show me, however they can’t. Furthermore, it isnâ€℠¢t until the times of dismal mists and wet hot cocoa that I recollect reality with regards to everlastingly is that there isn’t one, everything passes on. One day I will pass on, and he will, as well. On the off chance that I might, I be able to would tell the application peruser that he needs to investigate his life and look at whether he’s upbeat, on the grounds that perhaps tomorrow he’ll get prostate disease and after two months he’ll bite the dust. Yet, I can’t reveal to him that. Rather, I’ll reveal to him that I write to clutch the wise side of myself that gets so overpowered with truth she cries into the edges of my head. I’ll disclose to him that I write to recover her, to quiet her, to solidify her. I write to pull back the duffel sacks of words that appear to fall directly out of my body and into the air, and I don’t recollect seeing that piece of the train track however it’s there. It used to be that somethin g went in, remained. What's more, in the event that he thinks I’m a washout, if thinks I’m too quiet†So be it. I know reality. In all actuality composing is the tap of fingers squeezing inhumane dark keys and clicking them together and hanging tight for another thing to appear. What's more, once in a while it doesâ€sometimes it does. Gracious, application peruser, can you truly not see? Could you truly not perceive how composing brings me once again into this intriguing, defective, non-perpetually world? I write to remain where I should: here, presently, taking a gander at the PC, contemplating a school article.

Renaissance Comparison Essay Example | Topics and Well Written Essays - 250 words

Renaissance Comparison - Essay Example Close to Galatea, hung the Polyphemus, which was huge as the legend has it that Polyphemus was infatuated with the fairy Galatea, who didn't restore his love. The two painters along these lines have painted scenes from Classical Literature, and as per E H Gombrich, the two painters drew their source from Florentine Angelo Poliziano’s poetryi. Despite the fact that the Birth of Venus is painted on canvas, â€Å"the figure of Venus shows up †¦ practically like an old style sculpture. The hard demonstrating of the white gleaming tissue shading is suggestive of marbleii† According to E. H. Gombrich, Raphael had idealized â€Å"the great and agreeable organization of uninhibitedly moving figures†iii According to Koenmanniv, Galatea is painted in the Neoplatonic style, and is â€Å"a common form of his St. Catherine†. The two painters have various styles. The position of Venus isn't unique and draws on the figure Venus Pudica, so while Botticelli looked to the past to pull out thoughts, Raphael moved away from show and moved away from the quest for Nature, staying more with the possibility of the envisioned Beauty in his mind. Fra Filippo Lippi was Botticelli’s instructor and notwithstanding Antonio del Pollaiuolo the painter, and Andrea Del Verrocchio the artist, affected Botticelli. The Humanist Movement affected Raphael and Galatea speaks to those

Solution-Focused Coping Strategies for Stress

Solution-Focused Coping Strategies for Stress Stress Management Management Techniques Print Solution-Focused Coping: Benefits and Strategies Specific Benefits of Solution-Focused Coping By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Updated on March 01, 2018 How Stress Impacts Your Health Overview Signs of Burnout Stress and Weight Gain Benefits of Exercise Stress Reduction Tips Self-Care Practices Mindful Living Using solution-focused coping with confidence can eliminate stress in your life. Sam Edwards/Caiaimage/Getty Images Solution-focused coping strategies can be quite effective for stress management. Whereas emotion-focused coping strategies zero in on ways to minimize the emotional distress that comes from facing different stressors in ones life, solution-focused coping strategies, as their name suggests, center on changing the stressors that are causing the distress--they focus on finding a solution. In this way, eliminating the stressors eliminates the stress they bring as well. Solution-focused coping cant be used in every situation--it isnt always possible to eliminate all sources of stress. For example, some on-the-job stressors like difficult co-workers, a long commute, or a heavy workload, are simply part of the job; quitting the job may bring more stress than these issues bring. Other stressors, like challenging projects, or even reasonable deadlines, keep things challenging enough to be interesting; if you eliminated all stressors, you would miss what it is that keeps life interesting. (Read about eustress to learn more about this.)  However, cutting out the stressors that bring the greatest wear and tear on your mind and body due to the stress they bring, the stressors that keep your stress response triggered and contribute to chronic stress, can be a valuable way to keep life enjoyable rather than overwhelming. For example, by learning strategies to deal with the difficult co-workers, make the commute more enjoyable or make the workload manageable, you can cut down on the stress of the job. Solution-focused coping can also encompass activities like taking action versus simply ruminating over problems. It can include looking over the list of stressors in your life that are creating the greatest drains on your time and energy, and either eliminating them or changing how you address them. Solution-focused coping can include actions like learning communication skills in order to minimize conflict in your life or learning money-management techniques in order to live with less debt and more resources. There are many different ways to create solutions in life. The following resources can provide solution-focused coping strategies for various situations: Job Stress Relief Job stress can affect you in many ways. Find out how, and discover strategies for increasing job satisfaction and staving off burnout. College Stress Relief College life presents challenges that are unique. Learn how to cope with the demands of tests, social pressures, and the demands that come with college life. Money Stress Relief Most people are feeling financial pressure these days. Learn strategies for managing the money you have, and dealing with the stress of getting by on less. Dealing With Difficult People Some people cause stress in our lives, and cannot be avoided. Learn strategies for dealing with the people who push your buttons the most. Shorten Your List of Stressors Most of us have several things in our lives that bring small amounts of stress, but can be easily eliminated. Because all this stress adds up, cutting down on these minor stressors can bring major stress relief. Heres how to cut out extra stress. Also Known As: Solution-Based Coping

Communication Barriers as an Organizational Behavior Issue

Abstract This paper discusses communication barriers as an organizational behavior issue at Jackson Memorial Hospital in Miami. The hospital is one of the largest in the United States, with multiple sites, multiple buildings, and a diverse staff. This makes communication a challenge not only for providing quality care, but also for fostering innovation and leadership throughout the organization. Recommendations are provided to improve communication with the objective of improving overall performance and fostering greater innovation and sense of ownership among the employees. Background and History of the Organization The organization that is the subject of this study is Jackson Memorial Hospital, located adjacent to downtown Miami. The hospital opened in 1918, only twelve years after Miami was founded. At the time it was a 13-bed community hospital but today hosts over 1550 beds and is part of a large hospital organization. The hospital has grown organically, with buildings and extensions having been added gradually. Today, Jackson Memorial is the centerpiece of the Jackson Health System. The System has a number of clinics, a childrens hospital, a rehabilitation hospital, a trauma center and regional medical centers to serve other areas of Miami-Dade County (Jackson Memorial Hospital, 2012). The organizational structure of the Jackson Health System has each facility as its own operating unit. There may be some cross-pollination of staff between units. TheShow MoreRelatedCultural Diversity and Communication Barriers1482 Words   |  6 PagesCourse: COM 425 Communication in Organizations Topic: Cultural diversity and communication barriers Instructors name: Robert Lindquist Date submitted 29 September 2010. Cultural diversity is the power which motivates the development of the thing that makes us different. Cultural diversity is the economic growth, which means leading a more fulfilling emotional, moral and spiritual life. It captures the culture principles, which provide a sturdy basis for the promotion of cultural diversityRead MoreEssay about Organizational Behavior Terminology and Concepts1382 Words   |  6 PagesOrganizational Behavior Terminology and Concepts Organizational behavior is the behavior of individuals, either one or a group. It is not the behavior of an organization, but rather the behavior of the people in an organization. This can be anywhere from a family at home to a church to a work group within a company. Some of the challenges that make behaviors challenging in today’s workplace are high performance, ethical behavior, productivity improvement, technology utilization, quality, diversityRead MoreCultural Diversity and Communication Barriers1490 Words   |  6 PagesCourse: COM 425 Communication in Organizations Topic: Cultural diversity and communication barriers Instructors name: Robert Lindquist Date submitted 29 September 2010. Cultural diversity is the power which motivates the development of the thing that makes us different. Cultural diversity is the economic growth, which means leading a more fulfilling emotional, moral and spiritual life. It captures the culture principles, which provide a sturdy basis for the promotion of cultural diversity. CulturalRead MoreEssay about Gap Analysis: Global Communications1288 Words   |  6 PagesGap Analysis: Global Communications Global Communications is under tremendous economic pressure along with other telecommunications companies in an industry struggling to compete with the increasing global market. Global Communications is facing numerous issues and has many opportunities as they implement strategies to introduce new products and services, increase technologicalRead MoreThe Power of Cultural Diversity Essay1491 Words   |  6 Pagesdiversity, communication and barriers to effective communication works alongside one another. Barriers of effective communication can be simple or complex from time to time. Operational communication is simply a case of paying attention to someone considerately, in the same manner we would like people to attend to us. On the contrary, everyone has their own procedures, which obstruct our ability to fully pay attention to an individual who has differing bases. Does cultural diversity lead to barriers of effectiveRead MoreIntroduction. This Paper Will Show My Ability To  "Identify1023 Words   |  5 PagesIntroduction This paper will show my ability to â€Å"identify common communication barriers, describe effective communication strategies within organizational hierarchies, and discuss structured sources of conflict in organizations and methods to manage conflict (Franklin University, 2017).† Methods of Communication The methods that my supervisor uses are email, and verbal and nonverbal communication. Communication refers to the process by which information is transmitted and understood betweenRead MoreOrganizational Program Design Project Design1466 Words   |  6 PagesOrganizational Program Design Project Adaku Otuonye Leadership and OGM in Healthcare MPH 543 October, 2014 Concordia University, Nebraska Abstract Majority of the organizations today are challenged by issues that test the strength and the ability of the organization; challenges that require strategic ways of thinking and effective leadership skill sets. In our present age of strategic dynamic change, it is critical that the managers and the leaders of organizations understand the source, causeRead MoreOrganizational Learning At A Single School Site997 Words   |  4 Pagesarticle I selected to review was Institutional Barriers to Organizational Learning in School Systems: The Power of Silence (Rusch, 2005). This qualitative study examined the relationship between members of a restructuring network and the members’ formal district systems. The purpose of this article was to understand why and how a culture of organizational learning at a single school site (network member) affected or didn’t affect the culture of organizational learning within a district’s system. InRead MoreLeadership Application For Le adership Applications987 Words   |  4 Pageseffectiveness, and overall organizational productivity, the following reflection paper will begin to apply a new found source of data, information, knowledge, and wisdom into some of the developmental phases necessary to positively enhance the successfulness of individual and organizational goals and objectives moving forward. Although the intricacies involved with truly embracing diversity, cultural dynamics, and individualism are widespread, adopting some basic communication and listening strategiesRead MoreChange Management744 Words   |  3 PagesChange Management and Communication Plan Riordan Manufacturing is a formal power structure that also uses an organizational structure; the president is also the Chief Executive Officer (CEO). In this company there needs to be improvement to the departments. There is an informal structure for management and data recording, as the employees are the recorders of the data and other information like maintenance issues. An organizational chart will be of much help at Riordan, this will help employees

Self Reflection - 1245 Words

While many profess not to care what others think, we are, in the end, creatures who want and need to fit into a social universe. The ability to intuit how people see us and how we communicate with others is what enables us to authentically form relationships. Interpersonal communication is a â€Å"distinctive transactional form of human communication involving mutual influence, usually for the purpose of managing relationships† (Beebe, Beebe, Redmond, Geerinck, Wiseman-Salem, 2015). By exploring the strengths and weaknesses of my communication skills, it will enable me to learn more about myself which in turn can positively influence my relationships in both personal and professional settings. There are times I am challenged with my own†¦show more content†¦Thus, by immediately understanding my emotional state, it enables me to practice effective verbal communication by providing confirming and clarifying responses, and avoiding excessive talking that could mislead my partner. Also, through a friendly tone, I encourage others to engage in an honest communication with me, and displaying open-mindedness by entering into dialogue, even with people whom I disagree with. Certainly, what you say, the tone and inflection of your voice, your body language and how you look can be interpreted in many ways by different people, therefore, the importance of having effective communication skills will greatly affect one’s relationships in both personal and professional settings. Improving my communication skills has been a work in progress starting back in the early years of my life. In my intrapersonal communication – â€Å"communication with oneself† (Beebe, Beebe, Redmond, Geerinck, Wiseman-Salem, 2015) - I have always been my own worse critic. Now as an adult, I have made great improvements, starting from being more self-aware. My poor communication skills stem from the fact that I am incessantly socially anxious. Those who do not know me well, I convey unflattering impressions such as shy, detached, or haughty. I fail to ask others about themselves at times, seeming self-centred. At times, I hide my inner thoughts andShow MoreRelatedReflection On Self Development Through Reflection1854 Words   |  8 PagesSelf-development through reflection is a key issue of education and learning (Kennison, 2012), where you learn through experience (Tashiro, Shimpuku, Naruse and Matsutani, 2013), learn to self-evaluate (Duffy, 2013), identify gaps in knowledge and detect where further training or study is required to improve practice (Olarerin, 2013). Ultimately reflection is thought to be constant learning from practice, thus refining knowledge and experiences and putting them into practice (Naidoo, 2013). WithinRead MoreSelf Reflection Essays817 Words   |  4 Pages  on   Self- ­Ã¢â‚¬ Observations   and   Self- ­Ã¢â‚¬    Reflections    Maximum   1000   words   each   term    The   purpose   of   these   three   reports   is   to   demonstrate   how   you   have   used   the   learning   journal   to    develop   your   self- ­Ã¢â‚¬ awareness   from   term   to   term.   (See   Section   11   about   the   Learning   Journal)    Each   report   is   due   at   the   first   class   meeting   after   each   reading   week.    Guidelines:    The   Reports   should   include   your   reflections   about:Read MoreSelf Reflection : Self Esteem956 Words   |  4 PagesSelf-esteem is the comprehension of self-acknowledgement from the self and from others. Factors contributing to overall self-esteem includes; Self-worth, Self- tolerance and belief in oneself. (SOURCE4) Self-esteem is thought to begin as early as life and continue throughout existence with various changes as age progresses. (SOURCE#2) A sense of self-esteem outside of the norm can lead to problematic life occurrences. Both high and low self-perception can intervene with everyday life. People withRead MoreA Reflection On Self Esteem1054 Words   |  5 PagesSelf-esteem is a term used to describe how a person judges themselves in terms of being valued, accepted and worthy. This evaluation of one’s self is extremely important as a child moves through each stage of development. It can determine a child’s future success or fai lure. A positive self-esteem allows one to make gains in achievement through hard work and effort. They are prone to accepting new challenges and working hard to attain a goal. If they fail, they learn from their mistakes and formRead MoreReflection Paper On Self Esteem1571 Words   |  7 PagesMy overall score from the quiz was a 53. According to the results I am on the higher end of the moderate self-esteem. I agree with the assessment, under the context that self-esteem is interchangeable with the concept of self worth. Worthiness, generally speaking, is a immensely broad subject that lends itself exclusively to ones mental fiber and is either bolstered or berated by societal influence. Under those terms, I agree with some reservations. In the way I have understood the reading and reflectRead MoreReflection About Self Compassion1310 Words   |  6 PagesSelf Compassion and love are two things everyone needs to discover. When you discover the true concepts and apply them to your everyday life your outlook on life can be transformed. Using the concepts from the book â€Å"Self-Compassion† by Kristin Neff, I will discuss the idea of self-compassion and provide examples of my life experiences and strategies that I have used. 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The fast otherwise known as sawm whichRead MoreReflection On Self Reflection809 Words   |  4 PagesSelf-Reflection The purpose of this paper is to explain how I will plan to implement effective choices in improving a change in personal behavior and the improvement tours my fitness attitude. Wellness has a broader definition, than health, which it’s definition is the absence of disease and wellness is defined as the optimal health and vitality to living a healthy and fulfilling life. Also, is a process in which we become aware and we make choices to a better lifestyle. Maintaining an excellent

Factor Influencing Mortar Selection Free Essays

1 Independent Study Proposal 50731710 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. We will write a custom essay sample on Factor Influencing Mortar Selection or any similar topic only for you Order Now †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 2552 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 2 2552 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ( ) ( ) ? ( ) Significant factors influencing construction business for instant cement (Dry Mortar Cement) selection. .. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ?. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 ( ) ( 1 – 3) Significant Factors Influencing Construction Business for Instant Cement (Dry Mortar Cement) Selection (Chapter 1 -3) 50731710 .. ? 3 1 â€Å" † ? ? ? 8 ? 1. 2. 3. 4. 5. 6. 7. 8. ( ) ( ) ( ) ( ) ( ) ( ) 55. 36 ? 30 1-2 ?.?. 2551 1. 8% 2. ( ) 27% 4 3. 4. 5. 6. ( ) 18% ( ) 9% ( ) 4% 4% ? ( ) 3 8 3 1. SMC ( ) 2. ( ) SCCC 3. ( ) TPI-PL ? 5 ( ) 3 13 ? ? 1 2549 2550 2551 2552 2553 ? ( ) ( ) ( ) 115,000 113,013 -1,988 -1. 73% 200,000 178,763 -21,237 -10. 62% 260,000 166,207 -93,793 -36. 07% 330,000 400,000 1 1 2 3 6 2549 2550 2551 2552 2553 SMC ( ) TPI-PL ( ) SCCC ( ) ( ) 1,530,000 603,738 371,943 113,013 441,307 1,630,000 682,807 436,025 178,763 332,405 1,730,000 739,575 513,810 166,207 310,408 1,850,000 1,970,000 2 SMC 39. 46% 41. 89% 42. 75% TPI-PL 24. 31% 26. 75% 29. 70% SCCC 7. 39% 10. 97% 9. 61% 28. 84% 20. 39% 17. 94% 2549 2550 2551 2552 2553 3 ? 7 ? 1. 2. 3. ? ? ? ? ? ? ? ? ? 1. 2. ? 3. 1. ?.?. 2549 2. ? ? 3. 8 1. (1450 ? C) 2. ? 9 2 ? 1. 2. 3. 4. 5. 6. (Organization Buying) Marketing Mix) 4 1. (Sole proprietorship) (Allyn and Bacon, 1987) ? 10 ( , 2549) ? 2. (Limited Partnership) (Allyn and Bacon, 1987) (Limited partnership) ? 1 ? ? ( , 2549) (Limited partnership) 2 ? ? 11 3. (Corporation) (Straub/Attner, 1985) ? ( , 2549) 7 ? ? ? ? ? 12 4. ( ) (Public Company) ( , 2552) ?.?.?. ?.?. ? ? 535 ? ? ? ( ) Public Limited Company ? Plc PLC (Public Limited Company) private Pcl PCL (Public Company Limited) ?. 15 5 ? ?. 100 0. 6 50 ? ? ? 10 ?. 5 20 100 ? (Trewatha Newport, 1982) ? ? 4 (.. , 2552) ? ? 13 1 2 ? 3 1. â€Å" † ? 2. 14 3. ? ? ? ? 1. 2. 3. 3 4. 5. 2 ? 6. ? 4 1. (Top Management) ? 2. (Manager) 2 15 3. (Frontline manage or Supervisor or Group leader) (Foreman) 1 ? 4. (Staff) 4 ? 1. 2. 3. 4. ? ? ( . , 2552) ? ( ) 8 1. 1 9 2. 2 9 3. 1 10 4. 2 9 5. 8 16 6. 9 7. 15 ? 8. 6 1. 2. 3. 4. 5. 6. 4 4 10 10 50 50 100 100 1,000 1,000 (Organization Buying) (Philip Kotler and Kevin Lane Keller, 2006) 1. 17 2. 3. ? 3 ? 1. (Straight re-buy) ? 2. (Modified re-buy) ? ? 3. (New task) (Awareness) (Interest) (Evaluation) (Trial) (Adoption) ? 8 ? (Buying Center) 7 1. (Initiators) 2. (Users) 3. (Influencers) 4. (Deciders) 5. (Approvers) 6. (Buyers) 19 7. (Gatekeepers) ? ? ? ? 4 ? 2 1. (Environmental factors) ? ? 20 2. (Organization factors) ? ? (Purchasing-department upgrading) (Centralized purchasing) (Decentralized purchasing) Long contract) (Purchasing performance evaluation and buyer’s professional development) 3. (Interpersonal factors) ? ? ? 4. (Individual factors) ? ? ? 21 ? ? ? ( , 2541) ? 8 1. (Problem recognition) ? 2. (General need description) ? 1 3. (Product specification) 4. (Supplier search) ? 5. (Proposal solicitation) 6. (Supplier selection) ? ?. ?. ?. ?. ?. ?. ?. 22 ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. . (Order routine specification) ? 8. (Performance review) (Marketing Mix) (Philip Kotler and Kevin Lane Keller. 2006) ? 4 23 Four Ps ( ) (Product), (Price), (Place) (Promotion) 3 (Product) (Attention) Acquisition) (Using) (Consumption) ? 5 24 1. (Core Product) ? 2. Generic Product) 3. (Expected Product) 4. (Augmented Product) ? ? ? 5. (Potential Product) ? ? ? 5 ? 1. Tangible Product) ? ? ? (Consumer goods) (Industrial goods) (Consumer goods) 25 (End User) (Industrial goods) ? 2. (Intangible Product) ? 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(Primary Data) 2. Secondary Data) ? 1. ? ? 37 2. ? (Infinite population) n = N / (1+N. e2) n N e 10 % 0. 1 ? 90% 100 ? 1 2 3 38 (Pretest) ( ) 30 (Validity) (Difficulty) (Usability) ? (Reliability) 1. (Validity) ? (Content Validity) (Construct Validity) 2. Difficulty) ? 3. (Usability) 4. (Reliability) ? 39 (Reliability) (Pre-test) 30 ? Alpha _________ 1. (Non-Probability Sampling) (Convenient Sampling) ? 2. – 2552 08. 00 – 17. 00 ?. 2 100 1. (Editing) 2. (Coding) 40 3. 5 = = = = = 5 4 3 2 1 4. How to cite Factor Influencing Mortar Selection, Papers

Auditor Independence and Audit Quality

Questions: 1.The International Accounting Standards Board (IASB) recently issued Exposure Draft IFRS Practice Statement Application of Materiality to Financial Statements to 2.Provide guidance to assist management when applying the concept of materiality to general purpose financial statements? 2.Two main issues for auditors going forward concern Big Data and End-to-End Software Integration? 3.From transformative technology to complex regulation to unprecedented geopolitical risk, an increasing tide of disruptive trends are demanding substantive change to the global role of audit committees? Answers: 1. Application of Materiality to Financial Statements AASB 1031 defines the term Material, it states that omission or misstatement of items which could by individually or by collectively can influence the economic decision of the users of financial statements, and it depends on the size and nature of the statement which was either omitted during preparation of financial statement or was misstated (Altiero, Kang Peecher, 2013). This standard prescribes the changes to be made in the financial statements which were omitted or misstated at the time of its preparation. Figure 1 : Method of Analyzing Materiality (Source: Cameron, 2014) Features of Materiality Dependency: It can directly correlateto the volume and nature of the business. If the volume of business is large, then there is apossibility that the financial statement may be materially misstated and vice versa. This part generally takes care of the application of the concept of materiality for the financial statements. Vital Tool for making adecision: Preparation of Financial Statements requires some decision, and these decisions are assisted through materiality concept. It helps the users of financial information to take better decisions and to best of their interest. It improves the value of information (EcclesKrzus, 2014). This standard ensures and facilitates both internal and external users of an organisation. Safeguards Complete and Fair Statements: Application of this standard ensures that statements which were necessary to be included in the financial statements have been included or havent been omitted. Provides Guidance: It guides the accountants on theacceptable limit of errors and omissions in the Financial Statements. There is always a minimal risk which is always there in the financial statements (Singh Peters, 2015). A material misstatement or omission can lead the investor to take a wrong decision or not in best of his interest. The manner in which concept of materiality is applied in financial statements The concept of materiality is majorly applied while taking adecision relating to operations of various divisions of theorganisation. The determining factor for ascertaining the applicability of materiality is the amount and nature of therelative item. In case the adjustment exists after the determination of carrying theamount of item, materiality concept is applied in accordance with the amount. The value of the item plays apivotal role in ascertaining the nature of adjustment or correction. Sometimes, situations arise in which concept of materiality is applied in accordance with the nature of theitem (EcclesKrzus, 2014). The same is done in thecase when limited resources are available for allocation to various stakeholders because in this kind of situation materiality is applied in accordance with the nature of theparticular item. Another situation, in which concept is applied in thesame manner is when management has to take adecision relating to operating activities of the organisa tion. Applicability of materiality regarding a particular item can be determined by comparing with: Class of liability or asset to which the particular item relates. The amount which is provided in Profit and Loss Account and Balance Sheet of the entity. Figure 2 : Steps in applying materiality in audit (Source : Eilifsen Messier 2014) Evaluation of materiality in Financial Statements AASB 1031 specifies the provisions relating to material and immaterial information. As per the standard, an amount greater or equal to ten percent of thesuitable base can presume to be material. However, in case if an amount is less or equal to five percent of thesuitable base than the same is considered as immaterial. The concept of materiality specifies the amount relating to an individual item as well as acumulative item to the extent to which error is acceptable. The amount of accuracy required for theascertainment of theapproximate amount is also specified in AASB 1031. The decision regarding the materiality is taken by auditor after evaluating the nature and amount of particular item. 2. Main issue for auditors Big Data A companys massive unstructured and machine-generateddata can be said as big data. This type of data also includes the external information available outside business boundaries. Big data is a vital transformation in the process through which audit of a company is undertaken. Appropriate assessment of financial accounts, fraud and audit risk has been made enabled byBig dataand analytics for the auditor. Successful incorporation of big data and analytics into audit is faced with avariety ofobstaclewhich acts asbarriers for the same (Vera-Baqueroet.al.,2015). One of the major concerns for auditors in theintegration of big data is data capturing. Many companies refuse to provide their provisional data since they are concerned towards the protection and security of data. Procurement of sub-ledger information of major business processes is required for embracing Big Data as it is necessary for thevarious business purpose. Thereby, the difficulty in extraction of data and the amount of dat a to be processed is increased. Various aspects of business procedures and activities related to audit are affected by the impact of Big Data. Internal risk management and governance of dataneed to be inquired by the audit department. Validation of available sources enables the auditors to make suitable conclusions from the available data. Conventional audit techniques were obsolete to ascertain contemporary business inconsistencies andpotential risks. In situations where the data to be processed is large and the time frame is limited, conventional techniques fail to resolve the issues. Thus Big Data has significantly improved the procedures of auditing thereby improving internal control. Continuous monitoring is no longer an intricate task (Griffith, 2015). End to End software integration This technique refers to completing an entire life cycle of theaudit. These mechanisms include assessment of risks, formulation of standard plans related to audit and preparation of audit report. A major issue faced by the auditor of any company is receiving information regarding initiating and completion of theparticular function. This enhances the risk of poor conclusions being drawn in the lack of data. An integrated framework of assurance must be developed by theauditor to understand, review and assess, and finally reassure the developed program. Efficient assessment of the changed program should be undertaken by the auditor. As per the study of Patterson (2013), this assists in aligning the key risk areas in the business; therefore relevant obstacles can be resolved. Getting involved in the method of anend to end integration of software adds value in the whole process audit process. However, the same is core issue that is faced by the auditor as they are not able to ascertain the method through which they can get evolved in it. According to Glover, Prawitt Messier (2014),continuous analysing of audit life cycle is an efficient way of resolving the specified issue. The problem can also be resolved by establishing anapproach to risk driven assurance in program delivery. The following steps must be pursued by the auditor for reassuringthat the opinion provided is reliable and accurate for the organisation: Getting involved in the process from the prior stages and understanding the risk management strategy program. Examining the existing level of assurance and source for the development of three lines of model can serve this purpose. Development of integrated rolling plan should be done for assurance. Reporting framework must be fully accepted. Program for maintaining and integrating assurance plan must be developed. 3. Nature of disruptive risks The recent changes that are being faced by the companies have bought in strategic risks to them. The change has further impelled on auditors to take into account such trends to meet the organisational purpose and meet the high expectations from their roles. With the unprecedented move of change, it has created an obligation on audit committees to constantly remain in flux and vigilant about the prevailing amendments within the environment. The risks are likely to create disruptions affecting the manner in which companies frame their financial strategies and operations (Unegbuand Kida, 2011). The concept of disruption has widened and has a substantial effect on the audit committees. The disruptions are identified therein and the way in which audit committee perceive them and manage such trends help in meeting the expectation of the organisation as well as stakeholders. The onus on auditors has been increased, and the measures it can take to outweigh the evolving risks are as follows: Figure 3: Risk Based Quality Audit (Source: Ghafran O'Sullivan, 2013) Technological Risks: The technological disruptions are often seen as one of the challenging force for the audit committee agenda. It is important that the auditors keep an adequate knowledge of technology and the committee conveys the experience about the effect of change. According to Miller Skinner (2015), one of the most prevalent risks identified within the technology is Cyber Security Risk as with gaining advances the cyber-attacks have become a growing concern for the auditors. Earlier only the retail and financial organisation were at cyber risk due to loss of information by credit cards, but in todaysscenario, the personal information is frequently being targeted in a much boarder range (Nicol?escu, 2013). Common challenges that are faced in cyber risk are data protection, auditing by third parties, social engineering, and compliance procedure during remediation and cyber insurance. It is the most critical task to measure the effectiveness and framework of the security contr ols. The auditors need to assure that it is competent to identify, track and manage the cyber risk. Technological risk involved in audit : Cyber Attacks Big Data Data Privacy Cloud Computing Security Controls Economic Risks: Considering the large entrepreneurs it is a complicated task to look into the global emerging markets and economic viability of risks. Companies that are closely affected by the universal change being of volatile nature like the fluctuation in oil prices as it creates corporate and operational disruptions for the organisation. According to Tepalagul Lin (2015), auditors are required to understand the scenario diligently and should decide on what should be done to move forward. Turning the dynamics into a qualitative result is something what organisation expects from the auditors. Evolution of corporate reporting system: With the recent trends and development in the corporate has facilitated in bring changes within the reporting system. With a wide range of risk revealed it is important to assure that the audit committee covering all the expected issues and opportunities within the financial reports conveys reliable information (MurrayShaikh, 2015). Auditors are affected by this trend as the base of knowledge has been enhanced, and it is seen imperative for them to stay abreast of the information served to them in a coherent manner. Furthermore, a CRD (Corporate Report Dialogue) has also been framed to kerb the risk. Regulatory Intricacies: With the growing regulatory framework a rise in intricacies has been seen which has led to disruptions for the audit committees. The International regulatory standards like IFRS has instigated upon the auditors to acknowledge such standards to advance the quality of auditing and not stay behind in the league of such changes (Zaman, M.Sarens, 2013). It is important that auditors need to develop their efficiencies in its tradition form of work and gain the skill to combat such risks. References Books and Journal Ghafran, C. O'Sullivan, N. (2013). The governance role of audit committees: reviewing a decade of evidence.International Journal of Management Reviews.15(4). 381-407. Miller, G. S. Skinner, D. J. (2015). The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure.Journal of Accounting Research.53(2). 221-239. Nicol?escu, E. (2013). Developments in corporate governance and regulatory interest in protecting audit quality.Economics, Management, and Financial Markets. (2). 198-203. Tepalagul, N., Lin, L. (2015). Auditor Independence and Audit Quality A Literature Review.Journal of Accounting, Auditing Finance.30(1). 101-121. Zaman, M.Sarens, G. (2013). Informal interactions between audit committees and internal audit functions: Exploratory evidence and directions for future research.Managerial Auditing Journal.28(6). 495-515. Murray, M.Shaikh, R., (2015). Three Audit Risk Trends to Watch in 2016. [Online]. Available from https://www.cebglobal.com/blogs/internal-audit-three-trends-to-watch-in-2016/ . [Accessed on 18th January 2016]. Glover, S. M., Prawitt, D. F. Messier, W. F. (2014).Auditing assurance services: a systematic approach. McGraw-Hill Education. Griffith, E. E. (2015). How Do Auditors Use Valuation Specialists When Auditing Fair Values.Available at SSRN 2460970. Patterson, T. (2013). Information integrity in the age of big data and complex information analytics systems. EDPACS. 48(6). 1-10. Van der Aalst, W. Damiani, E. (2015). Processes meet big data: Connecting data science with process science.IEEE Transactions on Services Computing. 8(6). 810-819. Vera-Baquero, A. et.al. (2015). Leveraging bigdata for business process analytics.The Learning Organization, 22(4) 215-228. Altiero, E., Kang, Y. J., Peecher, M. E. (2013). The investor perspective and its influence on auditor materiality judgments. Inthe 19th annual International Symposium on Audit Research (ISAR 2013).(Vol. 27). Cameron, R. A. (2014). Applying the Materiality Concept: The Case of Abnormal Items. Cengage learning. Eccles, R. G.Krzus, M. P. (2014).The integrated reporting movement: Meaning, momentum, motives, and materiality. John Wiley Sons. Eilifsen, A. Messier Jr, W. F. (2014). Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice Theory. 34(2). 3-26. Singh, M., Peters, S. J. (2015). Materiality: Investor Perspectives.