Wednesday, October 30, 2019

The Site About Animism Assignment Example | Topics and Well Written Essays - 500 words

The Site About Animism - Assignment Example The material on this site is biased because it tends to describe more the characteristics of animism and its perspective instead of comparing it with other world major religions to understand its uniqueness and the traits it shares with other religions. The purpose of this website is to inform the reader of what animism is i.e. breath and soul, its early and present perspectives. This site is an acceptable source of information for animism because of the following reasons. First, it defines what animism is. The reader is able to understand the beliefs and tenets of its followers and also why it’s different from other religions of the world. The site has succinctly explained the two perspectives: early and contemporary perspectives. This provides us with enough information that enables us to come up with our own understanding of what animism is by marrying concepts from early perspectives with the contemporary perspective. The characteristics of this religion are well described to distinguish animism from other religions. One major characteristic is that all animate objects have life and do not distinguish soul as separate that, can either enter or leave our bodies. Despite the fact that the site provides more information about animism, it fails to compare and contrast this religion with other religions of the world to understand the practices that it might be sharing with other religion and also how unique it is. It is only through comparison that the reader can understand why it qualifies to be a distinct religion.

Sunday, October 27, 2019

Media Prima and Astro Malaysia: Staff Management

Media Prima and Astro Malaysia: Staff Management 1.0 Introduction Media Prima is the biggest listed media group in Malaysia, owning all main private television stations and having approximately 54 percent of Malaysian television viewers, with its closest rival, the pay-television satellite operator, Astro, which offers over 100 channels or stations, controlling a market share of roughly 29 per cent. RTM controls 17 per cent of the market. Media Prima wholly owns TV channel like TV3, NTV7 and TV9 and holds a 99.5 per cent interest in 8TV. TV3, Media Primas flagship television station and the number one free-to-air television station in the country, finished the 2007 season dominating the years top 20 programmes (The New Straits Times, 4 January 2008). TV3 recorded a 33 per cent share of viewers in 2007 among over a hundred channels available on satellite and FTA TV (The New Straits Times, 4 January 2008). The group also controls radio stations Fly FM and Hot FM, with a combined listenership of 3.5 million. Besides that, Media Prima has a 43 per cent stake in the equity of The New Straits Times Press, which has four newspapers in its stable. Media Prima is said to reach 22 million Malaysians daily: about 11 million television viewers, seven million newspaper readers and four million radio listeners. Malaysias population is a little over 25 million. Astro All Asia Networks Plc, the group that has the monopoly over Malaysias subscription television operation, reaches about 10 million viewers in some two million homes representing a penetration rate of approximately 38 per cent of Malaysias TV households in 2010. (Astro Annual Report, 2010) Astro began operating in 1996 and today offers over 100 channels with a wide mix of foreign and local programmes. Its sister company Airtime Management Programming runs the eight radio stations in its stable, include Hitz, Mix, Light Easy, Era, My, Xfresh, THR, and Sinar. 2.0 Training and Development Conduct a Training and Development in an organization is essential where it needs is identified during each employees annual career development review. From this process, the acquisition of new skills, competencies, attitudes and knowledge will lead the employees to changed behaviour from reactive to proactive, greater maturity and critical thinking. In Astro, employee satisfaction survey was carried out to complement existing communication channels. Opinions of 3,054 employees were collated through online survey forms. The survey sought employees views on 13 major categories covering various aspects of their jobs. (Appendix B) The total favourable for Training and Career Development where employees think about Astro is doing are 65 percent. This figure is considered moderate where it should take further action to improve. Thus, in 2009, Astro convened two full-scale Town Hall meetings to share latest developments and discussed the Companys direction, 48 training seminars on topics ranging from leadership courses to safety and health trainings as well as introduce new high definition service which is branded as Astro B.yond. Information that had transpired was recorded in DVDs, and will send to Astro offices across the country in future for training and development purposes. Realities in economic and advances in technology cause the availability of jobs in TV station have changed rapidly. Therefore, there were several training initiatives designed to increase the number of skilled people in Media Prima. In 2009, the organization invested about RM1.14 million for staff training which involved 3,615 man-days in total in the organization. A summary of the organization training breakdown for 2008 and 2009 is shown in Appendix C. The majority of the training is provided to technical staff which conducted at the organization itself. This is to ensure that the organization maintain the best quality and keep up to date with the latest technology and techniques available in media production. Although both organization utilize Training and Development, but the ways of conduct is very different. Astro adopt an audiovisual method where used of DVDs for training and development will helps the organization to reduce cost, manpower and not time consuming. On the other side, Media Prima utilize apprenticeship training where the employees enter the skilled trades given through instruction and experience in the practical and theoretical aspects of work. When employees face problems in workplace, they can solve it based on their experience gained during the training. 3.0 Performance Management System A new performance evaluation system in Astro consists of a 360Â ° feedback mechanism to get a balanced assessment of the employee own peers. The need for this balance is also reflected in a revised Performance Review Form. One significant aspect of the new performance evaluation is the Relative Ranking Rating which rewards high performing employees in a transparent manner. Employees who fall under the lowest of the three-tier scale will be coached and guided via a Low Performance Management Process (CAP) system. (Appendix D) At Astro, employees are given clear expectations of the accomplishments desired of them as well as the ways to perform and achieve these expectations. This is done through the Performance Management System (PMS) under which periodic performance evaluation exercises are conducted to review employees performance. With this system, employees are aware of their strengths and also given ample room to work on improving their performances. The reviews run in 2 cycles in the span of the financial year; a year end review in January followed by a midyear review in July. Media Prima has introduced a 360 degree feedback system which is also referred to as the multirater or multisource feedback. It provides employees with performance feedback from supervisors, co-workers, peers, customers and reporting staff. It also includes self-assessment. We implemented this system as we take human capital management and development very seriously. 360 degree assessment is a process whereby the company takes stock of its capability once every two to three years to meet business challenges. The process begins with the company putting in place a competency framework which is aligned to the business direction of the company. The competency framework is used as a guide to recruit, develop, assess and compensate the employees based on performance and capabilities. In the case of Media Prima, an external consultant was hired to conduct the data collection process as well as the feedback and the follow up process. 4.0 Compensation and Rewards The Group operates a performance based bonus scheme for all employees, including the executive directors. The criteria for the scheme is dependent on the achievement of key performance indicators (KPI) set for the Groups business activities as measured against targets, together with an assessment of each individuals performance during the period. Bonuses payable to the executive directors are reviewed by the Remuneration Committee and approved by the Board. Employees compensation is determined by their performance which is measured across various Key Performance Indicators (KPIs). Media Prima uses a point-based system which ranges from 2 to 5 in determining the weight of the bonus (5 being the highest performing). This process is used to assess all employees (100%). The percentage of employees achieving each performing level and the entitlement of each level is listed in Appendix E. Exploring the Four Stages of the Audit Process: Case Study Exploring the Four Stages of the Audit Process: Case Study Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organizations operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. The audit process is divided into four stages which are Planning (Preliminary Review), Fieldwork, Audit Report, and Follow-up Review. One of the main key objectives to carry out an audit is to minimize the time and avoid disrupting ongoing activities. As we are a public accounting firm for Merami Berhad for the past five years. Meramin Berhad is a public listed company, whose sales for the year 2009 were over RM 25 million. The audit fees we normally charge to Merami Berhad are RM 50,000. Before an audit is assigned to staff, the auditor must consider a few matters such as the size of the company to be audited. If it is a Public Listed Company, 3 or 4 staff will be required. Besides that, the budget is very important as the auditor are always advised to stay within the budget so that the audit fees is sufficient to cover all the cost incurred especially the disbursements. The auditor should also consider about the deadline. An audit assignment usually has very tight deadlines and therefore staff must ensure that the Audit Report is submitted to the Partner of Review on time so that the signing of accounts is not delayed. When the audit manager assigns a job to the senior, the first thing the senior does is to meet with his team members to discuss about the job and to delegate duties to the respective members. The audit assistant will normally be asked to retrieve the previous years file of the company from the filling room. The previous year file is always used as a guide only. Staff must always tailor-make the audit for the year according to the events that occurred during the year. Once the last years file is retrieved, a new file will be opened for the current years audit. STAGE 1: PLANNING (PREMILIRARY REVIEW) Planning is essential as this is the first time we understand Merami Berhad business and their controls in the company. During the planning stage of the audit, the auditorwill contact the client to notifythem of an upcoming audit and to schedule a time during the year that is most convenient for the audit to commence and take place. The auditor will send them a preliminary checklist. This is a list of documents (e.g. organization charts, financial statements) that will help the auditor learn about their unit before planning the audit. After reviewing the information, the auditor will plan the review, conduct a risk workshop primarily to identify key risks and raise risk awareness, draft an audit plan, and schedule an opening meeting. Engagement Letter Merami Berhad is informed of the audit through anannouncement or engagementletter from the Internal Audit Director. This letter communicates the scope and objectives of the audit, the auditors assigned to the audit, the audit methodology used in the audit and other relevant information. This letter serves as a contract which outlines the responsibilities of the auditor and client to prevent any unnecessary misunderstanding of what is expected or required of the other party. The auditor and the client must also agree on the terms of the engagement. Opening Conference Nearer the start of the audit, the auditor will arrange a meeting with Merami Berhad to discuss the scope and objectives of the audit. The opening conference should be held to gather information about the mission, critical processes, and control procedures of the unit to be used in the preliminary survey process. The opening meeting should include senior management and any administrative staff that may be involved in the audit. Merami Berhad describes the unit or system to be reviewed, the organization, available resources (personnel, facilities, equipment, funds), and other relevant information. The audit senior usually discusses with the client about the companys performance for the year in terms of increase or decrease in profitability. This may due to factors ranging from launching of new products during the year to high-position staffs leaving the company. These will all be documented in the Business Understanding Document. The internal auditor meets with the senior officer directly responsible for the unit under review and any staff members he wishes to include. It is important that the client identify issues or areas of special concern that should be addressed. The time frame of the audit will be determined, and we should discuss any potential timing issues (e.g. vacations, deadlines) that could impact the audit. The opening conference is an important step in a regular audit. It is an opportunity to establish the proper tone and to begin building good relationships. Preliminary Survey In thisphasethe auditor gathers relevant information that they have gained from the opening conference is used in conjunction with other relevant information about the unit in order to obtain a general overview of operations. He talks with key personnel and reviews reports, files, and other sources of information. This may include information on budgets and strategic plans as well as past audit reports. There are certain risks that the auditor will always review to ensure that they are being adequately controlled and managed these include financial transactions, local risk management and business continuity planning. Internal Control Review All of this information is then used to make a preliminary assessment of the risks and controls for Merami Berhad unit. The auditor will review the units internal control structure, a process which is usually time-consuming. In doing this, the auditor uses a variety of tools and techniques to gather and analyze information about the operation. The review of internal controls helps the auditor determine the areas of highest risk and design tests to be performed in the fieldwork section. In the interests of quality and consistency, the Head of Internal Audit reviews this work and agrees the scope of work to be carried out. Audit Program Preparation of theaudit programconcludes the preliminary review phase. The audit program establishes theproceduresnecessary to complete an efficient and effective audit. It includes a detailed plan of the work to be performed as well as the steps required to achieve the audit objectives. There should be sufficient detail for less experienced staff to perform the steps however it should not be overly detailed whereby it might cause auditors to execute steps routinely and override their judgment. STAGE 2: FIELDWORK Transaction Testing Revenue Cycle Sales procedure and cash receipt transaction are the 2 checking procedures under revenue cycle. Sales Procedure A sales quotation provides a pre-sales processing environment which allows prospective buyers to examine the costs involved for a completion of work. A sales quotation typically consists of information like quantity, item and its description, unit prices and etc. Many businesses cannot have an upfront price for the service they provide. Thus, sale quotation should be provided by companies to its customers to give them an estimate of the cost involved. In addition, a delivery order is written directions from a consignor or shipper of a shipment to a carrier or freight forwarder to release the shipment to the named delivery party in freight-prepaid shipment. It allows direct delivery of goods to the carrier or warehouseman. Invoices are essentially a detailed bill left by vendors and outside supplier for goods or services rendered to a company under sales procedure. The document may be called a Sales Invoice, from the point of view of the vendor, or a Purchase Invoice by the buyer. A typical invoice might list the quantity of each item, prices, billable hours, service description and a contact address for payment. While some expenses may be paid through an accounts payable department by the posted due date. Besides, cash sale can be used in several different contexts. A cash sale has to do with the purchase of goods or services and involves the immediate possession of the new owner, without any delay in time between purchase and assuming full ownership in just about every situation. In the world of finance and in retail situations, people are engage in cash sales on a delay basis, Segregation of duties is critical to effective internal control. It reduces the risk of both erroneous and inappropriate actions. The handling of cash receipts and accounting for such receipt need to segregate. This is to reduce the likelihood that errors will remain undetected by providing an accounting check over the receipt of cash. For example, those who handle cash receipts would not have the authority to prepare or sign cheques, would not have access to accounting records and would not be involved in reconciling bank accounts. If a person has access to both the cash receipts and the accounts receivable records, it is possible for cash to be diverted and the shortage of cash in the accounting records to be covered which can result in theft of the entitys cash. In the other hand, for those who perform sales activity including those who maintain contact with customers and issue sales orders, would not perform any credit approval, billing, shipping, credit memo, cash receipts and a ccounting activities. Cash Receipt Transaction Most business customers pay by cheque or electronically. Cash receipts are only given to acknowledge cash payments; which are rarely made by business customers. Cash register and lockboxes are often used as safeguards here. In order to prevent fraud and error, different employees should be responsible for receiving and recording cash collections here. The purpose of preventing fraud and error is the validity, completeness, timeliness, authorization, valuation, classification, posting and summarization. Its very important to the cash receipt transaction. The auditor can check monthly bank reconciliation to prevent any recorded cash receipts not deposited in order to ensure the validity of the cash receipt transaction. For instance, misstatement in sales that may occur includes fictitious sale being recorded in the account o f a regular customer. Expenditure Cycle There are two checking procedures under expenditure cycle, which are purchasing procedure and cash disbursement transaction. Purchasing Procedure A purchasing transaction normally begins with a purchase requisition generated by a department or support function. A purchasing order is then the purchase of goods or services from a supplier. As soon as the goods and services have been rendered, the entity records a liability to the supplier and pays later. Basically, there are three types of for purchase transactions which are the purchase of goods or services on cash or credit, payment of the liabilities arising from such purchases and return of goods or services. The second type is cash disbursement transaction to clear liabilities resulting from purchase of goods or services. The final type is a purchase return transaction which involves the return of goods previously purchased to supplier for cash or credit. Good segregation of duties must be done in order to prevent embezzlement or any fraudulent activities. Firstly, a purchaser who orders should not be the person who receives goods. This can prevent the purchaser from placing excessive orders and keeping the rest of goods. Next, a person who purchases items should not be the person who writes the cheques for it. This can avoid the person from creating orders and make payments to fictitious companies. Then, the person who writes cheques should not handle the reconciliation. This is because nobody will aware even if he writes cheques to himself or relatives. Cash Disbursement Transaction Cash disbursement can be defined as paying out of funds in a discharge of a debt or expense. Transaction Related Audit Objective (TRAO) is used here to evaluating the existence and quality of controls. The auditors transaction-related audit objectives follow and are closely related to management assertion. That is because the auditors primary responsibility is to determine whether management assertions about financial statements are justified. These transaction-related audit objectives help the auditor accumulate sufficient competent evidence required by the standard of fieldwork and decide proper evidence to accumulate for classes of transactions with a framework. In order to ensure the validity of the cash disbursement transaction, the auditor tests the validity of purchase transactions whether there is any fictitious or non-existent purchases may have been recorded in the clients records. Assets or expenses will be overstated if fraudulent transactions are recorded. As for Completeness, auditor must ensure that purchase that has been made in recorded accordingly. If fail to do so will lead to understating of assets or expenses, and the corresponding accounts payable will also be understated. As for Timing, a timing error occurs if transactions are not recorded on the dates the transaction took place. As for Authorization, the person who has authority to approve purchase should not have access to cash disbursement for the purchase. As for Valuation, appropriate methodology is used to calculate transactions and to review various reconciliations. The valuation of accruals depends on the type and the nature of the accrued expenses. As for Classifications, the major issues related to the presentation and disclosure assertions are identifying and reclassifying any material debits contained in accounts payable. For instance, segregation of purchasing and cash disbursement journal is crucial to ensure that correct amount would be allocated properly. If purchase transactions are not properly classified, assets and expenses will be misstated. As for Posting and summarization, control tools should be used to reconcile vouchers to the daily accounts payable listing or else the daily postings to the purchases journal should be reconciled to the accounts payable subsidiary records. Income Statement or Profit and Loss Account First of all, the auditor should determine and try to find out the major changes or the modification that would affect the normal relationship has been made in the production and sales area. Audit assistant are responsible to handle on detect the significant adjustment in the policies of company that would affect the item stated in the income statement. After analyze on such adjustment to ensure that no material error is found then it will continue proceed to the final stage of the audit section. For example, significant changes in employee benefits might affect salaries and employee compensation and have an effect on the income statement. Other than checking in the income statement of a company, the auditor would also look into the balance sheet on the assets and liabilities. Before the auditor start to work on it, a copy of clients balance sheet should be prepared to working papers. There are procedures of carrying out an audit on assets and liabilities. Auditors should categorize each item in the balance sheet accordingly to the audit checklist. Assets All of these are the components of assets. For Cash in Bank To ensure the information that stated in the column of the balance is complied what it really had in the bank, a confirmation request letter will be sent to all the related bank which the entity had dealing with within the financial period. In addition to get confirm to relevant bank that the balance in the bank of the company, the auditors also can get an opportunity to request the bank to provide other information such as the securities that the company held in the safekeeping. The response from the bank give the company a gold evidence to prove that cash at bank that stated in the balance sheet is complied with the real amount in bank at the balance sheet date. With the cooperation of bank, the confirmation of cash on deposit provides evidence to the existence of cash at bank and as to rights and obligations. If the balance per bank statement is different, bank reconciliation would have to be done by the audit assistants. For Account Receivable A details list of account receivables balances of the customer should be obtain before the auditor and access to the balance. The auditor will trace totals to comparative summary of accounts receivables balance and randomly select customers account from the listing to send itemized statements to get the response or confirmation of the balance. Review the confirmation replies letter from them and test accounts where there are no replies. Keep track with the potential bad debts to be written off, if exist, check the opening balances again. For Inventories When inventory is material to the financial statements, the auditor is required to attend the entitys physical inventory counting unless it is impracticable. Examine clients physical inventories count determine whether the clients counting methods are effective. The purpose of inventory attendance is to enable the auditor to obtain audit evidence regarding the existence and condition of the inventory and consider if there is any obsolescence in it. The auditor may select a sample of inventory items from the client count records and trace them to the perpetual inventory records for checking purposes. For Prepayment expenses Randomly choose the official receipts or documents that can support prepayment expenses and test on it. Then, send conformation letter to conform the amount due. For Non Current Assets The auditor should obtain a list of fixed assets expenses that register under the clients company such as depreciation charges, loss or gain on the disposal of the fixed asset, net book value, revaluation amount and etc. The revaluation done should be back by the evidence or documentation authorized by the professional. Check to invoice and agree to the description, price, date and etc. The physical existence and the condition of the assets should be check and determine whether it is located at companys premises. As for disposal of fixed assets, ensure that there is proper authorization and that profit or loss on disposal is properly recorded. Liabilities For Short Term Notes Payable A bank conformation letter should be sent out to inquire loan balance status of the company. Auditors have to calculate the principal and interest paid to check whether it comply with the figure in the balance sheet. For Long Term Debts Review the loan agreement and direct the attention to the relevant information to acquire the accurate interest charged based on the nominal interest rate calculation and auditor have to be ensuring that the interest rate stated in the income statement same with the result of calculation. For Income Tax Account The documentation of the transaction of the company is required to keep for minimum 7 year required by law. Client is required to show documentation and support for every aspects of companys tax return. For example, if the client claims itemized deductions, receipts for those deductions must be produced. In addition, to justifications for why the taxpayer felt that those deductions were legitimate. Besides that, taxpayers must open their accounting methods to inspection and demonstrate that all of their income was in fact properly documented and claimed on the tax return. This can be done through proper recording and classification for provision for taxation and deferred taxation. Advice Informal Communications As the fieldwork progresses, the auditor discusses any significantfindingswith the client. Hopefully, the client can offer insights and work with the auditor to determine the best method of resolving the finding. Usually these communications are oral. However, in more complex situations, memos and/or e-mails are written in order to ensure full understanding by the client and the auditor. A lot of information is shared via e-mail, of course, but there is more face-to-face conversation.Other than that, I would like to mention for this communication question is language. Most communications with a greater group of people (and formal meetings) are held in English; however it depends a lot on who is speaking if you will understand that person. Also if it is only me and, says, two other Indians, it is very likely that they switch to Hindi or Kannada (local language) without noticing. I then sometimes have to remind them to stay with English. Distinguishing between first and surnames is als o impossible for me, same with deciding if a name is male or female I just have to guess or find some neutral ways to address or ask for people. In particular cases, we may also provide drafts of organizations charts, proposed forms or modifications to forms, financial data or other statistics, or drafts of findings and recommendations that later may be incorporated into the formal audit report. These are all considered informal communications between the auditor and the client. Their purpose is to promote constructive communication and avoid misunderstandings. Our goal: NO SURPRISES. Audit Summary / Financial Monitoring Upon completion of the fieldwork, the auditor summarizes the audit findings, conclusions, and recommendations necessary for the audit report discussion draft. Write a summary memo to document the results of fieldwork. Conclude as to whether the information reported by the state agency in the Section 1512 reports is accurate, reliable, and timely. The audit summary gives an overview of all work done sheets according to their topics. The audit summary template gives the title, the audit number, the topic of the summary and of the work done sheets, and the creation date. In addition to the work done sheets, the audit summary also contains a summary of the observations and findings as well as an overall assessment and conclusion of the audit result. Before writing the audit summary, auditors should agree the working papers on which the summary is based with their audit lead. Working Papers Working papers are a vital tool of the audit profession. They are the support of the audit opinion. They connect the clients accounting records and financials to the auditors opinion. They are comprehensive and serve many functions. The result of audit activities must be documented truthfully, consistently, clearly, and completely, with a comprehensible description of all material details. This involves both the contents of a fieldwork activity and the procedure itself. This documentation of fieldwork activities is referred to as working papers to express its connection with the work results. The basic requirements for proper documentation apply to all types of fieldwork activities, although there are different types of documents, depending on the nature of the audit. In addition to the working papers which are mandatory, other documents can be created as optional extras; they contain information beyond the minimum information requirement. The working papers are an indication of the audit quality in general. This needs to be considered because queries by different groups of addresses or their requests for information may often require access to this documentation. Accordingly, the working papers may serve as discussion or evidence documents, for example for queries from the Board, the unit requesting the audit, Internal Audit Management, the Audit Committee, or the external auditors. The preparation of working papers is subject to certain organizational requirements. Each auditor always has the main responsibility for preparing the documents, both during and immediately after fieldwork. Even though the audit lead and Audit Manager have ultimate responsibility for quality assurance, each auditor has to prepare and maintain the working papers with the necessary attention to detail. Working papers may be compiled by hand or entered directly into a system (which is normally more expedient, because it makes it easier to access the information again). STAGE 3: AUDIT REPORT The third stage of carrying an audit is to prepare an audit report. After all the evidence for each of the item in the financial statement have been collected and proven, the senior audit and the audit assistant is going to check the closing balance amount of the balance sheet and the trial balance with the ledger account whether they are compatible with each other and to ensure that each figure is agreeing with the previous year audit account in order to prepare a working trial balance and the working paper. After this all procedure has been done, our audit assistant will prepare an audit report which expresses the opinion of the auditor, evidence of audit and recommendation for the information improvement. Discussion Draft In order to implement this process, first the auditors will discuss to prepare a draft for internal audit report to outlining the audits work, recommendation for the information that should provided and the timeframe to complete the report. The draft that prepared by the management department will show that who will responsible to implement the job, the action to be taken and the timeline to do the job. After the draft has been discussing, a meeting among the auditor will be held in order to assign the job to the person selected for preparing the report and meanwhile the draft will be sent to the particular auditor. Formal Draft The report will become the final report if the response of the management is integrated with the audit report draft. The important information that present in the report includes the title of the report, the duty of the management and the auditor in preparing the report, the scope paragraph that show the evidence of the examination and the accounting principles use to prepare the report, the opinion paragraph which expresses the opinion of the auditor and whether the financial statement is complying with the statutory requirement and the name, signature and address of the auditor who preparing the report. This is to make sure that if there is any fault present in the report, it is the responsibility of the particular auditor to in charge with the case. Final Report After that, the auditor will present the final report to the audit committee and the copies of the report will sent to the senior auditor, the management department of the audit firm and our client, Merami Berhad to review and get the approval. Client Response In our report, we could include or attached the client response in the audit finding prior to issuance of the final report. The client should highlight how report findings will be determined and include an implementation timetable in the response. However, some managers may likely to make a decision which not to implement an audit recommendation and to accept the risks that might occur with an audit finding. For example, the treasury balances are reconciled monthly instead of reconciled daily. The differences are out of the way and have been controlled since that date. The adjusting entries are made with proper documentation and review. Client Comments In our report, we always include the clients comment on our Internal Audits performance as it is part of the Internal Audits self-evaluation program. The feedback has proven to be very beneficial to us as we improve our procedures due to clients suggestion. STAGE 4: FOLLOW-UP Followed-Up Review These required certain actions taken to resolve the audit report findings may be tested to ensure the desired result were achieved. For each item included in the follow-up, review status information provided by management to determine if information addresses all parts of finding and if a corrected date or revised due date has been provided. During this stage, we will contact unit management to obtain any missing information. We also evaluate action reported as taken in response to each finding to see whether the finding has been satisfactorily corrected. If necessary, develop audit tests to prove that the finding has been corrected based on the nature of the finding and responses. The Director of Internal Audit or the auditor in charge of the follow-up review will prepare a memorandum for senior management that notifies them that audit activities are underway and describes the follow-up process. This memo should include timeframes for the project, a copy of the outstanding findings relating to areas reporting to that senior manager, a request that they distribute the findings to these areas and ask the managers to provide Internal Audit with the information requested, a statement that these comments were previously distributed as part of an audit report or close-out letter, and notification that the results will be reported to the Chancellor and Board of Trustees. Followed-Up Report In the follow-up report, it lists all of the actions taken by the client to resolve the original report findings. Unresolved findings will also appear in the follow-up report and will include a brief description of the finding, the original audit recommendation, the client response, the current condition, and the continued exposure to board of company. A discussion draft of each report with unresolved findings is circulated to the client before the report is issued. The follow-up review results will be circulated to the original report recipients officials as deemed appropriate.

Friday, October 25, 2019

Contrast Between Satire in The Rape Of The Lock and A Modest Proposal E

Contrast Between Satire in The Rape Of The Lock and A Modest Proposal   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although Alexander Pope's, "The Rape Of The Lock" and Jonathan Swift's "A Modest Proposal" are both witty satires, they differ on their style, intention, and mood. To begin, in "The Rape Of The Lock," Alexander Pope uses Horation satire to invoke a light, whimsical, melancholy mood to illustrate the absurdity of fighting over the cutting of one's hair. In fact, Horation satire is defined by K. Lukes as a device that is: " urban, smiling, witty" and "seeks to correct the human foibles." and is further reiterated in The Concise Oxford Dictionary Of Literary terms as: "Horation satire, often contrasted with the bitterness of Juvenalian satire, is a more indulgent, tolerant treatment of human inconsistencies and follies, ironically amused rather than outraged" (101). Thus, Alexander Pope's intentions in writing "The Rape Of The Lock" was to turn an actual incident in which: "A young man Lord Petre, had sportively cut off a lock of a Miss Arabella Fermor's hair,"(Poetry, 211) into "jest ... so that good relations (and possibly negotiations toward a marriage between principals) might be resumed" (Poetry, 211) This type of satire is conveyed through P ope's use of mock epic form. This satire first begins with Pope's invocation to the muses, a higher power, emphasizing that the tragedy about to occur is above mere worldly issues, and a debate that belongs amongst the gods. Hence, Pope writes: "What dire offense from amorous causes springs, / What mighty contests rise from trivial things, I sing-This verse to Caryll, Muse! is due" (English,1110). It is comical that the "dire offense" is the cutting of Belinda's hair rather than a life-threatening... ...gh a twisted, absurd, fictitious proposal to condemn their actions, and thus, hopes to "shock" those involved into social change.    WORKS CITED Allison, Barrows, Blake, et al. eds. The Norton Anthology Of Poetry . 3rd Shorter ed. New York: Norton, 1983. 211. Baldick, Chris. The Concise Oxford Dictionary Of Literary Terms , New York: Oxford University Press, 1990. Lukes, K. B.A. (Hons.) (Alberta), M.A. (Brit. Col.), English. English 424 Section:3 Term 93/3 Class Lectures Sept. 1993 Pope, Alexander. "The Rape Of The Lock". In The Norton Anthology Of English Literature: The Major Authors . Ed. M.H. Abrams et al. 5th Ed. New York: Norton, 1987. 1108-1128 Swift, Jonathan. "A Modest Proposal". In The Norton Anthology Of English Literature: The Major Authors. Ed. M.H. Abrams et al. 5th ed. New York: Norton, 1987. 1078-1085   

Thursday, October 24, 2019

A Thousand Splendid Suns: Relationships

Amidst the escalating conflicts of the Middle East, there are many relationships that Khaled Hosseini illustrates throughout the book. One of the main relationships that greatly affects Mariam’s life is her double sided relationship with her father, Jalil. At a young age, Mariam is recognized as an illegitimate child of Nana and Jalil. â€Å"Nor was she old enough to appreciate the injustice, to see that it is the creators of the harami who are culpable, not the harami, whose only sin is being born. †(pg. ) This emphasizes how from the very beginning, Mariam was not truly wanted by either her mother or father. Jalil loved Mariam yet only to a certain extent; he did not legitimately consider her as his daughter due to modern society’s outlook on the situation. Throughout Mariam’s childhood, she is filled with anticipation for acceptance. While Nana openly displays her strong hatred for Jalil, Mariam feels that he is the only person that loved her and accepted her. One day, she asks Jalil to bring her to his cinema to watch the film Pinocchio with her other brothers and sisters, he reluctantly accepts. The following day, Mariam waits for Jalil to take her into town. When his lack of presence appears clear to Mariam, she realizes that Jalil has no intention of developing a relationship outside of the Kolba. She begins to question their entire relationship and if all he has said to her has been lies. Hosseini vilifies Jalil’s character as Mariam ultimately discovers the truth of the situation and the idealized world that she once lived in is gone. This tragic novel is a great depiction of expectations and rejections.

Wednesday, October 23, 2019

Hr Report on Telenor

INTRODUCTION OF TELENOR:- [pic] In Pakistan Telenor launched its operation in March 2005 as the single largest direct European investment in Pakistan, setting precedence for further foreign investment in the telecom sector. In a little over two years, Telenor have grown to become a leading telecom operator in the country. In fiscal year 2006, Telenor achieved nearly 200% growth in their subscriber base- The Highest in the industry by a wide margin. Telenor is the fastest growing mobile network in the country, with coverage reaching deep into many of the remotest areas of Pakistan. In most difficult terrains, from the hilly Northern areas to the sprawling desserts in the south, at the time they are the only operator connecting the previously unconnected. Telenor are spread across Pakistan, creating 2,200 direct and 20,000-plus indirect employment opportunities. We have a network of 15 company-owned sales and service centers, more than 200 franchisees and some 100,000 retail outlets. [pic] VISION STATEMENT:- Telenor vision is simple; they exist to help their customers to get the full benefit of communication service in their daily lives. The key to achieving this vision is mindset where everyone works together. Making it easy to buy and use their services. Their vision is inspiring vision to find new ways. Telenor vision statement is:- MISSION STATEMENT:- At Telenor, it is believed that responsibility and trust are inseparable. Telenor must have trusting relationships its customers, owners, employees and society in general. Therefore a determined effort is made to attend to the group responsibilities in society in comprehensive and innovative way. Telenor striving to be a driving force in creating, simplifying and introducing communication and content solutions to the market place. Their mission statement is:- CORE VALUES:- Telenor has mainly four core values: ? Make it easy ? Keep promising ? Be inspiring ? Be respect full MARKET SHARE OF CELLULAR INDUSTRY IN PAKISTAN:- [pic] From the above chart we see that Telenor has catched up the warid. Both are tied up at this time. HUMAN RESOURCE MANAGEMENT PLANNING HUMAN RESOURCE DEPARTMENT OF TELENOR:- Human Resources (HR) is about creating a winning organization, generating outstanding business performance through the development of people and teams. Working in Telenor organization is high profile, rewarding and demands the ability to take tough, insightful decisions and translate them into action. HR's overall function is to devise and implement strategies and policies to ensure that they have the right people with the right skills. Within that, there are numerous options For example; it could be covering culture change, leadership development, strategic talent management, coaching and skills development or alignment of reward with performance. OBJECTIVE OF HUMAN RESOURCE DEPARTMENT:- The objective of the Human Resource department is â€Å"To Facilitate Growth. Telenor people are the most important asset. In Human Resources (HR) they support and develop people, enabling them to deliver outstanding business performance. Telenor culture is about empowering people, both to contribute to their business objectives and to achieve their own personal and career goals. HR's overall function is to devise and implement strategies and poli cies to ensure that we have the right people with the right skills. HR manager has most important function to they guide the employees how they move on corporate ladder. Manager must know what is the employee’s strength and weakness. So they train the employees in weak areas. RECRUITMENT & PLACEMENT PRACTICES SELECTION PROCESS:- Telenor selection process is designed to identify the potential to become the future business leaders, while helping people decide if Telenor is the right organization for them. JOB POSTINGS:- The type of mediums that they use in order of preference for posting their jobs. 1. Internal C. V Pools: They keep track of all their employees CV’s & when they have jobs available they look for potential candidates among their own staff for internal recruitment. Filling a vacancy by their current employees is their first choice. . Head hunters:- Telenor has assigned human resource corporations or agencies to look for talented & well knowledgeable people for them & provide them with people with the specific descriptions that Telenor has posted. 3. Newspapers:- In case they don’t get people from above sources they go for public offerings by giving ads in news papers mostly well known an d mass published newspaper having goodwill in the market such a s† Dawn†, â€Å"The News†Ã¢â‚¬â„¢ or â€Å"Jang† 4. Campus Drives:- Telenor also sends its HR teams to different universities campuses for finding out the potential talent that can be of use to them in the future. Their HR people have the descriptions or know description according to which they look for prospective employees. They also provide internship opportunities and then select suitable candidates and then conduct 1-2 normal interview and then offered to job to selected candidate. COMPENSATION PRACTICES COMPENSATION PLANS:- Before deciding on the compensation plans the H. R department try to understand the goals of the company. Groups of pay ranges are developed so that it would be easier to make compensation plans for the employees. Usually promotions to higher group depend upon the efforts of the employees and very seldom on their experience. Compensation plans include both direct and non-direct compensations. JOB EVALUATION:- The HRM department of Telenor does Job evaluation. The method used by the company is Point method. In point method points and degrees are specified. HRM department conduct the salary surveys, evaluate jobs, and develop pay grades, use wage curves and fine tune pay rates. The information is kept as confidential to make sure that no information is being leaked out. In Telenor employee also do job evaluation by himself. The employee is often being given individual goals, so he has to work on how to achieve those goals. The goals assigned to him will make sure that employee constantly learns and improves in order to achieve the goals. The goals are always very challenging and require the employee to critically analyse his strengths and weaknesses and look for the competencies that he wants to develop. PERFORMNCE DEVELOPMENT PLANNING SYSTEM:- Telenor have â€Å"Annual confidential reporting† for their employee’s evaluations, under which they measure employee performance. This process of measuring performance is run in collaboration with HR & the concerned department whereby each employee is evaluated on occasional basis & in case the performance is above expectations they are instantly rewarded, however in other circumstances of less than par performance there are no punishments such as demotions, salary cuts etc but they are warned in writing, if this does not improves their performance they are again given a second letter in writing which is the last warning they get for improvements. APPRAISAL METHODS:- Telenor uses various appraisal methods most common ones are: ? Ongoing Feedback ? 360Degree Feedback PAY STRUCTURE:- The pay structure of Telenor is kept confidential. They don’t provide much information regarding their pay structure. The limited information that was provided to us was that including the basic pay. They are also given bonuses, fuel, and advance in case of emergency. Telnor provides it employees with increments on annual basis. The factors that are kept in consideration during increments are the inflation rate of the country, the kind of task the employees have performed and the kind of experience or position the employees hold. All these factors ensure that they don’t encounter any salary compression problem in their work setting. They also analyze the pay structure of their competitors & if they see any changes they also work out their basic pay structures accordingly. Measures are also taken to keep an internal equity among various jobs in the organization. However what we have analyzed during the whole reporting process is that they are paying comparatively higher than the industry. JOB SAFETY PROGRAMS:- Telenor provides certain job safety programs such as Smoke free environments: there are certain areas called â€Å"Smoking room† where people can smoke. Smoking inside the office is strictly prohibited. ? Fire Equipment: Fire alarms are installed in various places and people are given training to operate them. ? Emergency Bell: the employees are made familiar with the emergency bell, which will ring in case of earthquake or any other matter. HEALTHY WORK ENVIRONMENT:- Telenor is responsible for supporting a working environment characterized by high job-satisfaction, opportunities for personal and professional development, and low rate of sick leave and injuries. Telenor’s managers are responsible for establishing effective arrangements to identify and eliminate or control work-related hazards and risks, and promote health at work. These arrangements are organized, planned, implemented and evaluated with employee participation. Telenor has established a Health, Safety and Working Environment (HSE) Management System to ensure that the effort to develop and maintain a good working environment is an ongoing process throughout the Telenor Group. TELENOR EMPLOYEES STRATEGIES TO MOVE UP ON CORPORATE LADDER :- Most employees want to move the corporate ladder and is the responsibility of manager how they guide them. They help to choose the right career. They guide the employees about their career and they also trained the employees according to their job. CAREER PLANNING PROCESS AT TELENOR:- An on going process preparing, implementing and monitoring career plans undertaken by the individual alone or in concern with the organizations career systems. The practice of organizational career planning involves matching an individual’s career aspirations with the opportunities available in an organization. If a career management is successful, the individual and the organization must assume an equal share of responsibilities for it . The individual must identify his or her aspiration and abilities and through counseling, recognize what training and development are required for a particular career path. Long term career planning focuses on Core Workplace Skills such as communications (verbal and written), critical and creative thinking, teamwork and team building, listening, social, problem-solving, decision-making, interpersonal, project management, planning and organizing, computer/technology, and commitment to continuous/lifelong learning. Telenor focus on short term and long term career planning:- SHORT-TERM CAREER PLANNING: Short-term career plan focuses on a time frame ranging from the coming year to the next year. For a short term career planning Human resource department with the help of HR manager focuses on following exercises:- 1. Analyze likes and dislikes:- They enjoy training programs, company’s quarterly/annual meetings and dinning, national and international traveling etc. Every single corporate decision is taken after a consultation with all relevant departments. 2. Analyze Passion:- Analyze passion reflects on times and situations in which they feel most passionate, most energetic, most engaged. 3. Analyze strengths and Weakness:- In this analyze work experience, education, training, skill development, talent and abilities, technical knowledge, and personal characteristics. 4. Analyze Definition of success:- â€Å"Success comes to those who make it happen not to those who let it happen† It means spend some time on knowing how they define success. What is success in their point of view such as wealth, power, control and contentment? 5. Analyze Personality:- They prefer young, bachelors, soft spoken, cool minded, found of traveling ,excellent team player/leader, down to earth and definitely educated etc In each department they seek an individual who is a good intellectual. LONG-TERM CAREER PLANNING:- Long term career planning usually involves a planning of five years or longer and involves a broader set of guidelines and preparation. Long range career planning should be more about identifying and developing core skill that employees will always value while developing personal and career goals in broad strokes. Like HR department has its own plan that how to develop managers and leaders for tomorrow. They have strongly plans to develop individuals who can look after several different regions while sitting in Islamabad office (Head office). Similar opportunities and case studies are offered to such members to gauge their skills and interests. Beside this an emphasis is also on providing knowledge of all related and relevant things that may help in their future jobs. USEFUL TOOLS /RESOURCES OF CAREER PLANNING AT TELENOR:- These are the tools that use for career planning at Telenor:- . Career assessment tools:- They have a collection of best self assessment tools, designed to give a better idea to their employees to analyze attitudes and interests as they relate to possible career choices. Employees are welcomed to share their classified information with HR department and seek professional solutions for their work-related problems. For example; the major tool they used for self assessment are workbooks and workshops and for organizational assessment major tools are performance appraisal, succession planning. . Career change resources Some tools and resources specially established for jobseekers contemplating a career change. For example I f an employee want to change his career from IT professional to HR person they are provided opportunity for job shadowing. Employee’s actual moves between few departments he likes work therefore a few days and then finalizes with relevant head of departments and HR manger to switch to specific department. 3. Career exploration resources:- They give their employees opportunity to find some great resources designed to help them in order to learn more about different jobs, careers and career exploration. 4. Transferable skills: The concept of a transferable skill is a vital job –search technique that all the job- seekers should master, through the concept is especially important for career changers and college students. For example each member involved in any type of training is held responsible to transfer all these skills to a next person. 5. Workplace value assessment:- The assessment tool is used to better understand the core values of the employees working in organization and also analyze what the employees want in their jobs, and career. For example make their employees to fill the required details of all kind of national and international training in the event feed back forms then the management able to know the learning objectives of employees which they want further in their careers. Telenor offers exciting and challenging careers with competitive pay, excellent benefits and exceptional advancement opportunities. Telenor care their employees and provide them with a relaxed and enriching working environment. Telenor training and further education programs ensure a high professional standard amongst our employees. Telenor believe that a talented and loyal workforce plays a crucial role in the organization’s ongoing business success. Telenor's management and organization is imbued with joint values. The Group Management has devised five leadership requirements that apply to all managers in the Group, and all management groups shall discuss what these requirements mean to them. The demands are: †¢ Passion for business †¢ Change and constant renewal †¢ Operational excellence †¢ Empower people †¢ Integrity TRAINING & DEVELOPMENT PRACTICES TRAINING:- The process for providing employees with specific skills or helping those correct deficiencies in their performance. ? Training is the systematic process of altering the behavior of employees in a direction that will achieve the organization goals. Training is related to present job skills and abilities. It has a current orientation and helps employee’s master specific skills and abilities needed to be successful. A formal training program is an effort by the employees to provide opportunities for the employee to acquire job related skills, attitude and knowledge. ? Learning is the act by which the individual acquire skills, knowledge and abilities that result ion a relatively permanent change in his /her behavior. TRAINING METHODS:- I There are to types of training methods. 1. On t he job training 2. Off the job training 1. On the job training:- It includes job rotations apprenticeship, understudy assignment and formal mentoring program. 2. Off the job training:- Off the job training includes:- ? Seminar ? Lectures ? Conferences ? Workshops TELENOR TRAINING METHODS:- In Telenor training methods include:- 1. Class room lectures:- It conveys technical, personal and problem solving skills and also demonstrates their technical skill by film and videos. 2. Simulation exercise:- It includes actual performance, case analysis, and experimental exercises, role playing and group interaction. 3. Vestibule Training:- It includes learning tasks on the same equipment but in a simulated work environment GOALS OF TRAINING:- These are the goals of training 1. Training Validity: Did the trainees learn skills or acquire knowledge or abilities during the learning. 2. Transfer Validity:- Did the knowledge, skill, abilities learned in training lead to improved performance on the job? 3. Inter organizational validity Can a training program that has been validated in one organization be used successfully in another firm? TYPE OF TRAINING:- Following are the types of training that are commonly used in general in any organization. 1. SKILLS TRAINING:- It includes basic literacy skills, technical skills, and interpersonal skills and problem solving skills. 2. Cross functional Training:- It involves training employees to perform operation in areas other than their assigned job. 3. Creativity Thinking: It is based on assumption that creativity can be learned 4. Literacy Training:- It involves the mastery of basic skills reading, writing, arithmetic and their uses in problem solving. 5. Diversity Training:- Diversity training program are designed to teach cultural differences and how to respond to these in work place. . Crisis Training:- It involves preparing employees with tragedies, crashes and workplace violence etc. 7. Customer Service Training:- It include provide customer service to give the employee the skills they need to meet and exceed customer expectation. TELENOR TYPES OF TRAINING:- Training divided into two parts:- 1. Technical Training:- Technical training is conducting whenever they introduces new scheme so that they tr ain their employees about the usage of this new scheme. 2. Non Technical Training:- This training is further divided into two parts IT Based Training:- This training relates to equipment and technology Non –IT based Training:- Non IT based training is also divided in two section in first section Management training, Communication training, Teams training, Group training is given to employees. And in second section is consisting of launch scheme training, Price training, Customer training. DEVELOPMENT:- An effort to provide with the abilities the organization will need in the future. Diagnostic steps in development program CRITERIA FOR TRAINING VERSUS DEVELOPMENT:- |Training |Development | |Focus |Current job |Current and future job | |Scope |Individual employees |Work group or organization | |Time frame |Immediate employees |Long term | |Goal |Fix current skill eficit |Prepare for future work demands | Their scope of training is on individual employees such as the training of HR manager; where as scope of development is on the entire workgroup like sales group working in their separate departments or other groups in their organization. Their training is job precise and addresses particular performance defects or problems, where as development is concerned with the work force‘s skills and versatility. Their training tends to focus on immediate organizational needs while development tends to focus on long term requirements. The goal of training is a fairly quick improvement in workers performance their main aim is to satisfy their customer as well as for this purpose they train their employees and spend huge amount on their training for this they focus on the immediate organization needs. Whereas the goal of development is the overall enrichment of the organizations human resources Training strongly influences present performance levels, while development pays off in terms of more capable and flexible human resources in the long run. Their highly tailored approach to training ensures that their employees enjoy increased performance, achieve higher levels of customer delight and more motivated and committed towards their work. RELATIONSHIPBETWEEN PERFORMANCE APPRAISAL AND CAREER:- There is specific description of HR manager responsibilities that are associated after conducting evaluation with respect to career development. Assessment:- Effective preparation of performance development plans, for their employees, requires the ability to assess the needs of the employee and the organization. Employee may develop own skills in this area by attending the course, â€Å"Enhancing Career and Organizational Options,† offered by Staff Education and Development on job. Help their employees to set career goals that are consistent with their skills, knowledge, experience and interests by providing feedback based on observations and assessment of their abilities, readiness and potential. The assessment should be based on manager’s actual experience and observation of employee performance and behavior rather than on assumptions and personal biases. Providing Information:- HR manager will support career development when he informs an employee about options for and possible barriers to career movement. For example, he may tell his employees about upcoming positions or openings for which they may be qualified, or about budgetary constraints which may inhibit career options or development opportunities in the unit or department Referral:- Refer employees to others who can assist them in achieving development goals. It is the responsibility of HR manager, to be aware of the appropriate referral sources both within and outside of the department. He may refer employees to books, journals, professional associations or other sources of information. He may also put them in touch with people who might be willing to serve as mentors or with those who might provide an information interview in which employees can learn more about a field or position from someone who is currently working in that area or capacity. Guidance:- Encourage employees to focus on clear, specific and attainable career goals. Share knowledge and experience with employees. Typical questions employees have are: 1) What is required to move to the next logical position? 2) What are the chances for advancement in this department? 3) How to be mobile within the company? 4) What is the difference between a promotion and an upward reclassification? 5) Who to contact for further information or career counseling. Provide guidance to employees about steps they might take to improve existing skills and knowledge or develop in new functional areas. Develop:- HR manager support employee development when he assigns employees roles or tasks which challenge them and provide the opportunity to grow. Base decisions about development options and opportunities on a careful assessment of the employee's readiness to accept additional or new responsibilities or challenges. Provide on-the-job training and refer employees to classes, workshops, and other learning and development opportunities, and recommend employees to serve on committees, task forces or cross-functional teams. CONCLUSION:- As Telenor one of the best cellular organization, thus it is very difficult to for me give recommendations to them. They continuous review their strategies and make adjustments according to their requirements. They follow almost all norms of efficient working environment and at the heart of it lies the HRM department that manages people very effectively. The HRM departments make programs like performance development planning, which ensures that the employees learn the skills are necessary to achieve the organizational goals. Other then that, they also want employees to put up suggestions for training needs. These way employees evaluate themselves and ask for training if they feel any deficiency. They have also discussed the career path from both perspective organizational point of view and individual point of view. After informal chat with the employees we come across that they are satisfied with their work, working environment, salary, incentives and the behavior of top management. In my point of view Telenor is the best company providing services to their customers. But few things like long working hours and working even on public holidays and fear of monotonous job is one of the greatest challenge which HR department need to meet in coming years. After analyzing I came to know that the training they provided to their employees is satisfactory after informal chat with some employees I realize that employees are happy and satisfied with their current job status and also they are able to handle all the tasks given to them because they trained in such a manner that they become the master of all traits that’s why they easily handle every new challenge and complicated projects. Their performance appraisal is directly link with the career of their employees and that’s why after evaluating it will be helpful for employees that HR manager properly guide them in order to set career goals that are consistent with their skills, knowledge, experience and interests by providing feedback based on observations and assessment of their abilities, readiness and potential. By this employees get to know where they stand right now and what are their strengths and weaknesses through which they get the opportunity to know the possible movements in their careers. They are also triumphant in order to keep the motivational level of their employees and that’s why turnover rate is tremendously low as compare to other companies because they give appropriate incentives to their employees, provide them such type of friendly environment so that employees themselves motivated towards their work and provide their employees full opportunity to develop their career. In this way Telenor organization guide their employees how they move up on corporate ladder. RECOMMENDATION ON TELENOR:- ? The company should increase the number of intakes for the management trainee programs and also for internships. This would help students from all over the country who want to be a part of this multinational to learn from their practices. On the other hand, the organization will get more people to assist them. ? There should no biasness at all because due to this the conflicts are not to solve but it will increase so it should better,do not iterfere any personel matters of others but try to understand each and every one should live equality. other so that they would exactly know what are the deficiencies in the current employees and what are the areas that they will have to focus on for training. Job rotation is not effectively used by the organization as a tool which would help employee learning and growth. Other then the management trainee program, the tool is not used anywhere else. Thus, restricting the employees in their own departments and with their own works and limiting their understanding about the workings of other departments and jobs. ? Frequent postings to different locations with in the country creates dissatisfaction among the employees. The organization must recruit employees from the same location where the vacancy is from. Recruiting the employee from different city and then placing him in other city would decrease employees job satisfaction. ? Communication trainings and tests should conduct by the company for the betterment of the Company and the employees. ? The Company should be flexible in recruiting the person because no one is perfect in this world so he should be up to the mark and have ability to fulfil the requiments of the Company. STRATEGIES OF MINE THAT HOW I MOVE UP ON CORPORATE LADDER IN ORGANIZATION:- If I want to move on a corporate ladder that means firstly I will decide my career planning. CAREER PLANNING PROCESS:- The decision that how I will spend my working life is critically important. To manage my work/life effectively, i need to understand What I am, what options I have, how I can get to where I want to go. I may not be able to control all the circumstances that impact upon my life, but I can influence the direction my life is going, and I can make decisions that are right for me. Managing your career is not a one-time event; it is continuous cycle of personal development. As goals are reached, new goals are established and development continuous in new direction. There are several steps in process, as illustrated below:- Steps Of Career Planning Process:-[pic] Step 1:- Determine where I want to go:- In first step managing my career I will know myself, an important part of this self insight knows where i want to go in career. Why do I pursue the work and the life I do? In short in this step I will identify the interests, values, and skills that already have and which allow me to contribute productively to my workplace. This will help me to see more clearly which competencies and life interests I want to continue to use in a work setting and those i may want to develop further. This self- reflection will guide me in determining career goals that are a good fit. Step 2:-Identify my strength and development areas In this step I will identify my strength and areas of development. It will enable me to receive input from my manager, peers, people, and other colleagues on the leadership competencies deemed critical to the provincial service. Step3:- Make a career development plan:- In this step I will create my career development plan. Completing the plan will help me make the link between my career goals and the development that will help me move toward the achievement of my goals. Based on my past performance, strengths and career goals, I will prioritize my areas for development. I will identify what type of opportunities will target my development areas and explore how to access these opportunities. Step 4:- Getting closer to your goals:- For many individuals, their career goal involves moving into a new position. Success in getting a job – externally or within government – is largely determined by gaining entry to the interview and then interviewing well. Good resumes are ital to getting an interview and strong interview skills are a must in selling the match between your qualifications and the job requirements. This workshop will provide you with the necessary skills to compete effectively for job opportunities. CONCLUSION:- According to me, Be a leader, generate different ideas, be willing to hard work, face challenging jobs , loyal to organization, colleagues, boss and also loyal to yours self that is the method of moving up on corporate la dder. QUESTIONAIRES FROM HR MANAGER OF TELENOR:- Q1) Do have career Planning strategy in your organization? Q2) what are the objectives of career planning and management in your organization? Q3) Do you have careered planning strategy in your organization? Q4) Do you assessment/ development centers in organization? Q5) How do you manage individual versus organization related to career development? Q6) Do you think career development is valuable for organization and employees? Q7) How do you make the training plan? Q8) What are the key difficulties and challenges faced by your organization in achieving the career development strategies /objective? Q9)In your estimation are you achieving the desired objectives of career development. BIBLIOGRAPHY:- www. telenor. com. pk www. altavista. com. pk www. google. com. pk ———————– Telenor – ideas that simplify Telenor – to create value for the customer by providing quality services @ affordable price. Training Technical Non-Technical Product Specific IT Based Training Non-IT Based Training Work analysis: Observation Questionnaires Performance review Critical incident Management training Communication training Teams training Group training Sales training Brand training Price training Customer training Determines behavior needed to perform work and performance standard. Examine work requirements, specifications and changes in work Organizational analysis: Discussion Rewards Analysis of meetings Review goals, mission and strategic plan Determine short and long term goal of the organization. Human resource analysis: Observation Records Critical incidents Develop behavior objectives to be accomplished through development programs. Objectives to be used in evaluation of success of program.

Tuesday, October 22, 2019

Poetry Essay Writing Guide to Help You Become a Writing Guru

Poetry Essay Writing Guide to Help You Become a Writing Guru What is a Poetry Essay? Writing an essay is a challenging task for every student especially if the topic is as controversial as poetry. Analyzing any piece of art is difficult, mainly because it may be interpreted in various ways. Although, writing about poetry is even more demanding than any other type of literature. The study of poetry itself is aimed at addressing the poet’s emotions, experiences, and ideas with the help of different stylistic features and language techniques. Different poems may require distinct forms of understanding which may be a challenge. Besides, metaphors and other figures of speech are a typical view of poetry. Furthermore, while analyzing a poem, a student should keep in mind a strict structure of the essay to evaluate the piece precisely. Despite all the problems that may arise in the process, with some tips, the task will not only become understandable and much more manageable, but it will turn into pure delight. Poetry essays usually evaluate a particular piece of poetry, some theoretical aspects, or even personal attitude and ideas of the writer towards this kind of literature. Most commonly, the primary task of the writer is to provide the reader with an accurate, well-supported, and precise analysis of a particular poem. Therefore, the basic advice is to keep in mind traditional structure of the essay, pay attention to the main idea of the piece, its genre, verification, word choice, all the figures of speech, and tropes of the chosen poem, such as epithets, metaphors, alliteration, oxymoron, etc. If you face troubles when writing a poetry essay, check all the aspects of the topic subject. Thus, you need to know what a poetry essay is and how to write it accurately. Poetry essay is the piece of writing that evaluates a poem. Consequently, the primary goal is to combine the requirements of the essay format and in-depth analysis of a chosen poem successfully and professionally. Therefore, a student should follow a strict plan to make the future writing clear. Why Is It Important? Every single task given by a tutor has its particular goal. However, all the essays are aimed at expanding one’s knowledge about the topic. While writing a piece, you have to read numerous materials to find new information. In this manner, it is necessary to revise what has been learned in class, and, moreover, acquire the information that might be missed. Next, you should represent the material using your words according to the strict structure of the essay. It teaches how to deal with information, structure thoughts, and follow all the bibliography and formatting style requirements. These skills would help students in future studies when writing more serious works, such as term or research papers. Finally, any poetry essay is about combining theory and practice: the writer needs to apply theoretical knowledge of genres, tropes, rhyme, and meter to a particular poem, evaluating its content and main idea with its cultural context. Consequently, writing poetry essays will noticeably improve analytical skills and deepen your awareness about the issue. How to Choose a Topic Wisely? A brilliant and properly chosen title is one of the most crucial parts of a flawless essay. If there is an opportunity to select a topic, it may be difficult to make a choice. The point is that while one variant may be interesting to learn about the other might be much easier to discuss. Thus, it would be better to choose a familiar topic to make the process of writing more pleasant and smooth. There are few more tips. First, shorter and more contemporary poems may be less demanding to analyze than long and ancient ones. Second, you have to do a little research before submitting the chosen topic to ensure you’ve got enough materials to support the main points of the text. Finally, the writer should check if the topic is appropriate. It should not be too difficult to understand and evaluate. However, it has to give enough space to conduct research. In other words, too popular and narrow variants should be avoided. Which Topics Become a Winning Lottery? As it has already been stated, choosing a hooking essay topic plays a significant role in the whole process. On the one hand, the unsuccessful topic may fail an excellent essay while a wisely chosen one may notably improve writing. Thus, students need to pay some attention to this aspect. A proficient topic is not too short or narrow and, at the same time, it is not too long or too difficult to understand. It should be logical, include the main idea of the essay, and create space for research. Besides, it should not be challenging to discuss and find the bibliography for. One of the critical points is to grab readers’ attention. So, it should be engaging and even intriguing. The essay may evaluate a certain poem, for example, â€Å"Allusion and Reality in Sylvia Plaths â€Å"Lady Lazarus.† The topic can also refer to a certain author, â€Å"Significance of Nature in Edgar Allan Poe’s Poems.† Moreover, theoretical features or even individual ideas on the p oetry may be analyzed, â€Å"Word Choice in Futuristic Works of F. T. Marinetti,† â€Å"How Poetry Influences Modern Society† and so on. All these ideas are excellent examples of topics since they are interesting, not too wide or too narrow, and are clear about what the writer would be talking about. Which Topics Turn Your Piece into a Fiasco? Our Writers Know the Answer An unsuccessful topic may ruin your college progress. Thus, it is essential to remember several significant mistakes which student often make preparing topics for their writing. The topic should not be too long and difficult to understand or, on the contrast, too narrow and primitive. A primitive topic doesn’t enlighten the reader on the specific purpose of writing. It is necessary to remember that an essay is a short form of writing, so topics should be specific enough to be thoroughly discussed in two or three pages. Furthermore, do not concentrate on trivial and insignificant details of the poem or choose topics which require only personal attitude or ideas. ‘Why I Like Poetry’ is the worst topic on earth! It is not interesting and does not require any scientific research. Avoid topics which can be discussed in one sentence: ‘Is Howl by Allen Ginsberg a Poem?’ Of course, it is. ‘Edgar Allan Poe as a Poet’ or ‘Shakespeare’s Sonnets’ are taboos since these topics are too short and do not provide any specific information on what exactly is going to be discussed. Pre-Writing Tips to Get Ready for Some Serious Work After picking a topic, get ready to write. Read the analyzed poem several times to make sure all the details are noticed. Taking notes is also strongly recommended. Poetry is challenging to discuss, and some aspects may be controversial or have several meanings. Thus, taking notes will help to remember everything. When there are no fresh ideas, it is possible to search for the existing analyses. It would be useful to read the other poems of the chosen author or even learn some historical facts to understand the background of the piece. Sometimes one author has similar ideas that can be seen in a few written works. These little life hacks will help you to understand the given poem and identify various ideas for writing that come from one. Make an Outline to Develop a Solid Essay Framework When writing a poetry essay keep in mind its solid composition as well as when you should include this or that personal idea on the topic. These pillars of successful writing may be combined easily with the help of a strong outline. The last should not be underestimated because it is considerably useful to have a plan for the work not to miss anything. This would also help to focus on the central parts of the writing and not be distracted by the details. Therefore, effective outlines simplify the writing process and emphasize the basic structure of the essay. Guidelines for the Essay Structure Proper structure is one of the essential aspects of any successful academic work. Failing to provide a conclusion or a thesis would result in a poor score of the essay. On the contrast, the following structure would make the writing clear, flawless, and easy to perceive. Thus, every structural part of the piece has its individual goal, so be aware of the fundamental aspects of each. An essay is one of the shortest forms of academic writing, so its structure is elementary. Any essay must include: The introduction; The body paragraphs; The conclusion; The bibliography. An introduction is the first paragraph of the essay which provides the reader with the background of the discussed topic and presents the purpose of the writing. It necessarily includes a thesis statement which shows the critical idea of the essay. If you’re not sure about the effectiveness of your thesis, some additional information may be accessed here. The body is the main part of an essay. All the ideas and research aspects are discussed in this section. It may be divided into several paragraphs if the range of thoughts is presented. Each should start with the topic sentence that introduces the idea of the whole section. The writer should not forget to illustrate his/her statements with direct and indirect quotations. The conclusion is the last part of the essay. It summarizes the presented material and paraphrases the thesis statement. It is important to remember that neither conclusion nor an introduction includes quotations, which means these two parts should be written from an individual point of view. A bibliography is not a typical part of an essay. However, it is usually required to use several sources to support the presented thoughts. Thus, all the sources should be properly cited according to MLA, APA, Chicago, Harvard or another style of referencing. Searching for Reliable Sources Expressing individual thoughts is not enough when you craft an essay. Therefore, students need to add several quotations from credible sources. Looking for reliable sources may require a lot of time and even can be exhausting. Nonetheless, it is a significant thing to do. Reading various materials would noticeably broaden your knowledge of a particular topic and help to see the existing problems from another perspective. Keep in mind that not all the sources found on the Internet are reliable. Be careful when using info from online forums, blogs, Wikipedia pages, and articles from magazines since the materials they provide aren’t necessarily scientifically approved. Thus, credible sources may be easily found on https://scholar.google.com. Reliable sources typically provide the reader with the basic information like the topic for the research, the author’s name, and the publication info. Here’s a quick tip: reliable sources always provide references to the other r esearches. Meet the Post-Writing Tips After finishing an essay, a few more steps need to be taken to get an outstanding work finally done. The written piece should be carefully revised several times. Moreover, it has to be free of plagiarism and any grammar mistakes. Students are not allowed to use informal language or slang in an essay as well. Finally, the writer must carefully reread his/her masterpiece to answer these questions: Is it properly structured? Are the ideas logical and precise? Did the writer define or explain all the terms or the other specific language? Did the writer provide all the ideas with proper examples or quotes? Did the writer cite all the information which is not initially personal? Does the essay contain a clear thesis statement? Is the topic appropriate? Does the writing responds to the topic and discuss it thoroughly? Is an essay written in a precise and formal academic style? Is writing free from any grammar mistakes? If all the answers are â€Å"yes,† an eager student will succeed with a challenging task and submit an excellent poetry essay on time.

Monday, October 21, 2019

The Lottery Essays - Dystopian Literature, Films, Human Sacrifice

The Lottery Essays - Dystopian Literature, Films, Human Sacrifice The Lottery The Lottery: Symbolism Essay submitted by In The Lottery, Shirley Jackson uses symbolism to make us aware of the pointless nature of humanity regarding tradition and violence. The story starts off on a beautiful summer day in a small town. The author describes the day as very euphoric but strikes a contrast between the atmosphere of the town and the atmosphere of the people gathered in the square. The atmosphere is subdued, where the children are gathered around quietly. The black box is the central theme or idea in the story. It symbolizes at first some type of mystery, but as we read the ending we realize that it is synonymous with doom. Someone's fate lies in an inanimate object, the black box. We do not always enjoy change, even if it might prove beneficial to us. The box is symbolic of our loathing of change; it is old and splintered showing that we cling to what is familiar rather than change and it also symbolizes the traditions of the community. No one in the little town questions the origin of the black box, but accept it as an intrical part of their lives. The lottery itself is symbolic of the paradox of the human psyche between compassion on one hand and the thirst for violence and cruelty on the other. An example of this is when the children are enjoying a break from school, playing and being children, and suddenly they are being joined by rational adults in stoning a mother to death. It appears that tradition has blinded these people in an irrational way, making them unable to think of a reason why this possibly should not be happening. When forced with the possibility of death, human nature in all its complexity, comes down to one instinctive urge, that of survival. When Tessie was in no danger she was gossiping with the other ladies and even encouraged her husband to go and pick a piece of paper. When Tessie wins the lottery; she pleads for another chance and screams for mercy. She demands that her daughters take their chances as well, which is indicative of regression toward our basic instinct of survival. The pieces of paper that are lifted away by the breeze is not only symbolic of the ease with which life can be taken but is also symbolic of vast civilizations that were doomed to eventual failure for believing in and acting on tradition and not living according to the word of God. We see that even as Tessie is being stoned to death does she not question the reasoning behind the lottery, but why it should be her that has to die.

Sunday, October 20, 2019

Poetry Rhythm And Metre †Part 2

Poetry Rhythm And Metre – Part 2 Poetry Rhythm And Metre – Part 2 Poetry Rhythm And Metre – Part 2 By Simon Kewin Our previous post looked at the basics of poetry rhythm and metre (or, in the US, meter). This post goes into further detail on the common rhythms employed by poets, and it covers some of the terminology used to describe and discuss them. Not all poetry pays close attention to metre, but a great deal does and a poet should always be aware of what the various terms mean. As we saw in the previous post, rhythm in spoken English is a product of patterns of stressed and unstressed syllables. So, for example, the word poem is a stressed syllable followed by an unstressed syllable. You could write it PO-em to highlight this. Poets refer to this particular pattern as a trochee (a word originating from the Greek, as with much poetic terminology). It’s an example of what is called a â€Å"metrical foot†, which is just another way of describing a pattern of stressed and unstressed syllables. Other examples of trochees would be â€Å"Monday†, â€Å"fire†, â€Å"water† and â€Å"speaker†. Of course, it’s always possible to pronounce these words so that they aren’t trochees (they aren’t â€Å"trochaic†) – you might, for example, say Mon-DAY rather than MON-day in an exclamation. If you did say â€Å"Monday† with the emphasis on the second syllable, then you would be using an iamb rather than a trochee. An iamb is an unstressed syllable followed by a stressed syllable. Other examples of iambs are â€Å"around†, â€Å"infect†, â€Å"decide† and â€Å"trapeze†. Between them, trochees and iambs make up a great deal of English poetry. There are two other metrical feet consisting of two syllables : the spondee (stressed-stressed, such as â€Å"heartbreak†) and the pyrrhic (unstressed-unstressed, such as â€Å"and the†). It’s rare for a poem to contain a lot of spondees or pyrrhics – they are generally used sparingly to break up a regular pattern of iambs etc. It’s also worth knowing about some three syllable feet : the anapest (unstressed-unstressed-stressed e.g. â€Å"to the moon†), the dactyl (stressed-unstressed-unstressed, e.g. â€Å"poetry†) and the amphibrach (unstressed-stressed-unstressed, e.g. â€Å"undying†). All of these terms are often used in combination with a word indicating how many of them there are in each line of a poem. This gives us a complete description of a poem’s metre. So, for example, if each line consists of five iambs, such as those from Gray’s Elegy Written in a Country Church-Yard reproduced in the first post, we would describe this as â€Å"iambic pentameter†. The word pentameter means, simply, that there are five metrical feet to the line. Other numbers of feet have similar terms: trimeter for three, tetrameter for four, hexameter for six and so forth. So, if your poem generally has four trochees to the line, you would say its metre is trochaic tetrameter. If you write poetry, metre is an additional dimension to your work you should be thinking about. Sometimes, as you write a particular poem, it will naturally start to fall into a particular rhythm scheme. Sometimes it is a conscious decision. Its always up to you whether you want to stay with a chosen metre and how strictly you want to adhere to it. Different metres will have different effects on the sound of your poem. It pays to experiment. For example, does your poem demand a fast-moving rhythm or something more sombre? Do you want to stick to a predictable, confident metre or write something less clear-cut, more full of uncertainties and pauses? The answer will always depend on the individual poem. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:60 Synonyms for â€Å"Walk†Is There a Reason â€Å"the Reason Why† Is Considered Wrong?May Have vs. Might Have

Saturday, October 19, 2019

Cinematic Portrayal of Women in Iran Essay Example | Topics and Well Written Essays - 1500 words

Cinematic Portrayal of Women in Iran - Essay Example From the Shah’s modernization to Khomeini’s Islamization, the role of women has been equally affected by both of these political stances. However, the resilience of Iranian women and the progressive nature of the Iranian youth have played a huge role in establishing the symbiosis between traditionalism and modernity in the contemporary society. Changes in the gender role have been inevitable as the number of cultural and constitutional inequalities disturbing the social fabric of Iran keep on increasing. The role of women in the Iranian society has now become a major topic for cultural articulation that translates into their artistry particularly the art of filmmaking that has become a very reliable barometer for the overall progress and social development of Iran through the depiction of women on screen. Filmmaking in Iran has now turned into a non-confrontational mode for people to voice their opinions and shed light on the plight of women; however, filmmaking hadnâ⠂¬â„¢t always been about the oppression of women in the society. Iranian cinema has produced some highlysuccessful movies that often depicted women in typical roles of a mother, wife or sister and vastly the content described everyday struggles of a woman on a domestic front. Since the actual role of women in the society was principally restricted to their homes, in such circumstances films like â€Å"Dokhtar-e-Lor† that followed the life of a gypsy woman were botha novel concept and a huge success on the box office. (Lahji, 2002) However, the cinematic advancement was short-lived and after the Islamic revolution women became completely absent from the filmmaking sphere due to the law that required all women to observe Islamic attire that required them to wear a veil. Subsequent legislations also barred women from appearing in public unaccompanied, which meant that their participation in the entire society had been greatly overshadowed by patriarchy. During this time the role of women became marginalized and the movies then followed the affairs of men and subsequently, attracted negative attention from the western media that had established strict stereotypes against Iranians and the Muslim population in general. (Dabashi&Mahani, 2001) The cinema of Iran can be trichotomized into three significant events: the post-revolution period that focuses on marginalization of women and the break out of war between Iran and Iraq, then the reconstruction period and then finally Khatami’s presidency. From the year 1979 to 1984 there was a total of 40 movies that were released, out of which 29 movies were based on the feudal system and the tyrannical rule of the Shah that were particularly focused on the immorality of aristocracy and westernization. The remaining movies followed simplistic plots and carried messages regarding drug abuse, crimes and familial drama.(Dabashi&Mahani, 2001 &Lahiji, 2002)) As mentioned earlier, the movies scarcely had a female lead and even if there were any female characters then they hardly had any dialogues and were that of a silent mother or a bickering wife; the characters were covered from head to toe and ironically enough the woman’s character cannot make an appearance in the movie without the presence of her husband’s character.The work of notable filmmakers such as BahramBaizai and DaruishMehrjui that featured a headstrong female lead in all their plots were banned from being screened; two of Baizai’s movies titled â€Å"The ballad of Tara† and â€Å"Death of Yazdgerd† remains banned to this day. (Rohani, 1996) The strict legislation against the female segment of population did not provide sufficient themes for