Blog Archive Cornell University (Johnson) Essay Analysis, 20142015

Blog Archive Cornell University (Johnson) Essay Analysis, 2014â€"2015 *Please note: You are viewing an essay analysis from the 2014-2015 admissions cycle.  Click here to view our collection of essay analyses for the current admissions season.   You can be forgiven for feeling a little annoyance with Johnson at Cornell University’s decision to unnecessarily complicate things this season by stipulating a character limit, rather than a word limit, for its application essays. What does 2,000 characters, “including formatting characters,” really mean in this case? A call to the Johnson admissions office clarified for us that the 2,000-character limit  includes  spaces, which means that your final text would likely equal approximately 330 words. (By comparison, note that last year, Johnson’s word limit was a more straightforward 300 words for Essay 1 and 450 words for its three-part Essay 2. So this year, the school is actually giving you a bit more leeway for the first essay and then dialing it back for the second.) Give your word processor’s “word count” function a workout and constantly check it as you write to see how close you are to the limit. Why is the school going with this approach? Who knows? Maybe this i s an initial test of your fortitude, as though the school is saying, “If you are so frustrated by this that you no longer want to apply to Johnson, then we don’t want you!” Our analysis of Cornell Johnson’s essay prompts follows… Essay 1: You are the author for the book of Your Life Story. In 2,000 characters  (including formatting characters)  or less, please write the table of contents for the book in the space provided or upload it as an attachment. Note: approach this essay with your unique style. We value creativity and authenticity. Johnson’s admissions committee makes a point of stressing in this prompt that it “value[s] creativity and authenticity.” With that in mind, we would like to emphasize that you do not need to use a conventional table of contents like you would typically find in a biography or historical textâ€"one that would take the reader through a chronology of your life from birth through present day. Instead, you can create a table of contents that is organized thematically, or if you do choose to adhere to a chronological approach, you can extend the time line deep into the past or far into the future. Do not be constrained by what is typicalâ€"your options are limitless! (For some potential inspiration, consider heading to your local bookstore or “leafing” through your Kindle.) The most important thing is that you choose an approach that allows you to reveal a great deal about your life in an interesting manner. To this end, brainstorm thoroughly before you start writing and develop an inventory of the ideas you want to convey. This essay prompt is open-ended, which means that you can delve into all of the different aspects of your life, rather than focusing on one specific, narrow category. Just be certain that each thing you share continues to add to the admissions committee’s knowledge of who you are. You may want to follow the lead of other schools, such as Harvard Business School, which asks candidates to avoid repeating information from other parts of their application in their essay(s). Rather than relaying pure facts, consider relaying “color.” For example, rather than writing a chapter heading like “Successful Product Launch: Promoted Early at My Firm,” you might hint at what was behind that promotion to make the picture more complete and interesting: “A Vested Mentor, A Crucial Project, An Unexpected Promotion.” These two titles are significantly different! In some ways, these creative chapter titles are an exercise in subtly and innuendo. You want to reveal a lot about yourself and your story but not reiterate information already provided in the other parts of your application. Essay 2: Two Year MBAs: What is the job that you would like to have immediately upon graduating with your MBA?   (2,000 character limit, including formatting characters) One-Year MBAs: How does your pre-MBA experience prepare you for the job that you envision post-MBA? (2,000 character limit,  including formatting characters) For Essay 2, Cornell Johnson distinguishes between its one- and two-year MBA programs, asking slightly different questions about your professional goals. For two-year MBA applicants, the school wants to know that you have thought about your goals and have devised a clear career path for yourself after graduating; the admissions committee can therefore evaluate whether Johnson is the right program to get you where you want to go (as they note  in their comments   on their essay questions). The question for applicants pursuing the one-year MBA has a nuanced difference. The admissions office imagines that most applicants to the accelerated program will rely more heavily on their existing experience, given that the program is significantly shorter, and therefore want to know not only what your ambitions are but also which skills you already possess that make those ambitions realistic. Because personal statements are similar from one application to the next, we have produced the  mbaMission Personal Statement Guide, which helps applicants write about their goals for any school. We offer this guide to candidates  free of charge. Please feel free to download your copy today. Optional Essay: Complete this essay if you would like to add additional details regarding your candidacy. For instance, if you believe one or more aspects of your application (e.g., undergraduate record or test scores) do not accurately reflect your potential for success at the Johnson School. (2,000 character limit,  including formatting characters). However tempted you might be, this is not the place to paste in a strong essay from another school or to offer a few anecdotes that you were unable to use in any of your other essays. Instead, this is your opportunity, if needed, to address any lingering questions that an admissions officer may have about your candidacy, such as a poor grade or overall GPA, a low GMAT score, or a gap in your work experience. In our  mbaMission Optional Statement Guide, we offer detailed advice on when and how to take advantage of the optional essay, with multiple examples, to help you mitigate any problem areas in your profile. Share ThisTweet 2014-2015 Cornell University (Johnson) MBA Essay Analysis

Julius Caesar - Theme of Friendship - 951 Words

Friendship is a wonderful part of life, but it can unfortunately be used to deceive, for it is easy to manipulate with it, but only true friendship cannot be defeated, even after death. This element could well likely be the very thing that had sealed the fate of Julius Caesar, and Brutus, Cassius, and all the other conspirators knew that they could use this to their advantage, and to Caesars disadvantage. Friendship, was what the conspirators used as a cover to blind Caesar from the truth, just as a hunter uses camouflage to keep the animals from seeing what he is up to. The conspirators also used camouflage, but they used flattery along with manipulation as a way to soothe any feelings of doubt that Caesar may have had about their†¦show more content†¦Antony uses these deceiving words in order to manipulate Brutus, and he also said this so he could persuade Brutus and put all of Brutuss worries about where Antony stood with them, at ease. Antony uses his great ability to ma nipulate through speech, to convince Brutus to let him give the eulogy at Caesars funeral, and Brutus thinking that Antony is now their friend, agrees with barely any hesitation. Then when Antony does get to the pulpit in order to give Caesars eulogy, he turns on the conspirators and uses his wise words in order to churn the people into a murderous frenzy. br brThe theme of friendship was unfolding throughout the entire play, and it almost changed to a theme of conspiracy, because that is what the characters of the play used their friendships for. There were many persuasive and manipulative moments, in which friends were almost stabbing each other in the back, and in some cases actually did stab each other in the back. Caesars biggest weakness was the fact that he loved flattery and his conspirators knew this and used it in order to gain his confidence and friendship. It seems that with this theme of friendship, Shakespeare was trying to show people that even though they might be friends with someone, it doesnt mean that person has only good intentions. The mainShow MoreRelatedExamples Of Envy In Julius Caesar838 Words   |  4 Pagestheir true colors. Family and friendship are not the most important things to some people, power is and envy goes hand in hand with power. This theme is vivid in the play Julius Caesar written by legendary p laywright, William Shakespeare. Brutus and Cassius, Julius Caesars good friends are envious of the love Casaer is shown by the romans and they are willing to throw aside friendship and loyalty because of envy which propels them into the action of killing Caesar for power and praise. Envy is easyRead More Julius Caesar Essay1688 Words   |  7 PagesJulius Caesar William Shakespeare has written many plays that touched millions of people throughout the centuries. His works are still the most controversial ones favored by many Literature critics because his plays generate spontaneous debates on issues such as friendship, revenge, human ambitions and moralities that lead to dynamic discussion among people. In the play The Tragedy of Julius Caesar, friendship vs. duty is one of the major themes that is developed. Ones struggle over the choiceRead MoreFriendships in Julius Caesar616 Words   |  2 PagesFriendship means how someone loves, cares, trust, respects and loyalty. The theme of friendship is shown throughout the play Julius Caesar. it is shown between characters in either a loyal or manipulative way. Friendships are what then led on to Julius Caesars fate. Brutus and other characters manipulated friendship to weaken Caesar. No one can truely be trusted; you never know who could stab you in the back one day. There was a close friendship between Mark Antony and Caesar, which is why AntonyRead MoreAnalysis Of Mark Antony s Julius Caesar 1328 Words   |  6 PagesWeichert English 9 Honors 17 September 2015 Mark Antony In his play, Julius Caesar, Shakespeare uses Mark Antony to develop the theme that one can be driven by his lust for power to deceive those around him. Through his conflicting motivations and interactions, Antony shows his true colors as a man that will stop at nothing to have power, even living a lie to become close with those in high places. Mark Antony develops the theme that one can be driven by his lust for power to deceive those aroundRead MoreJulius Caesar the True Tragic Hero1526 Words   |  7 PagesAristotle once said â€Å"A man doesn’t become a hero until he can see the root of his own downfall.† These words best describe what a â€Å"Tragic Hero† is and both Julius Caesar and Brutus displayed this characteristic, so the question is â€Å"Who is the real tragic hero in this story?† This paper shall explore the reasons behind why each man is considered a hero in his own right and who the rightful owner to the title of the play truly belongs to. There have been countless tragic heroes in the works ofRead MoreSympathizing with Brutus of William Shakespeares Julius Caesar1130 Words   |  5 PagesWilliam Shakespeares Julius Caesar Julius Caesar by William Shakespeare is an interesting and complex play based on historical events that took place in Rome in 44 BC. The plot revolves around the assassination of Julius Caesar by his closest friend- Marcus Brutus, and Marc Antonys attempt to avenge his death. The play portrays many important themes that are still relevant in todays society like the struggle for political power; love and friendship; the fallibilityRead MoreThe Theme of Julius Caesar Essay2961 Words   |  12 PagesThe Theme of Julius Caesar How suitably is the theme of the supernatural depicted in the play ‘Julius Caesar’? William Shakespeare was one of the most influential playwrights, is known today for his plays such as Romeo and Juliet, Hamlet, A Midsummer Nights Dream and many other interesting and different plays. We in the 21st century enjoy Shakespeare’s plays for a variety of reasons. His plays have different themes like love, ambition, pride, friendship, supernaturalRead More Motivation and Manipulation in Julius Caesar Essay1845 Words   |  8 Pages In Julius Caesar, Shakespeare illuminates the themes of human motivation and manipulation. He examines the relationship between actions and motivations, cause and effect, and word and deed, using the symbols of hands and hearts. Throughout the play, the characters Brutus and Marc Antony express their different understandings of this relationship rhetorically. In his 1953 film interpretation, Joseph L. Mankiewicz demonstrates these characters’ understanding through both the play’s original dialogueRead Moresummary of lion and jewel3215 Words   |  13 Pagesoffer and chooses Baruka, the lion.   THEMES Power and authority Women in society Masculinity Colonialism Culture vs. progress Change Old versus young    Julius Caesar SUMMARY This play is one that contains political intrigue and drama. It opens with a group of commoners celebrating Julius Caesars triumphant return to Rome. This is met with scorn by some Tribunes, who tell them to leave the area. This is the premise to scenes that reveal an ambitious Caesar who is beloved by Roman citizens, but isRead More Latin Literature In History Essay1193 Words   |  5 Pagesaudience by way of speeches, supplemented the man’s rise to political power. But as rhetoric began to diminish from Roman daily life following Rome’s imperialization, identical persuasive technique began to show itself in Roman literature. But Greek themes were just a backbone in Roman literature, and as time, progressed, Rome established a unique literary style, which, alongside Greek Literature, had a profound influence on the future History of Europe. nbsp;nbsp;nbsp;nbsp;nbsp; One important

The Accuracy of Eyewitness Testimony Essay example

Eyewitness testimony is defined as, â€Å"an area of research that investigates the accuracy of memory following an accident, crime, or other significant event, and the types of errors that are commonly made in such situations.† Much emphasis is placed on the accuracy of eyewitness testimony as often-inaccurate eyewitness testimony can have serious consequences leading to wrong convictions. Eyewitness testimony is a powerful tool within any field, particularly that of justice, as it is a readily accepted form of evidence that allows for convictions. However, Tests conducted by Loftus have shown an enormous swing from a non-guilty verdict, to guilty within the same case, simply through the introduction†¦show more content†¦Huff recently estimated that about 7,500 people arrested for serious crime in the United States were wrongly convicted in 1999. He further noted that the rate is thought to be much lower in Great Britain, Canada, Australia, New Zealand, and others, e specially those that have established procedures for reviewing cases involving the potential of wrongful conviction. Ronald Cotton was convicted in 1986 of raping a 22 year old college student, on the basis of her testimony, Cotton was sentenced to prison for life. DNA testing, 11 years later proved Cotton as innocent. Another man, Bobby Poole, pleaded guilty to the crime. (Ref: Egeth, H. E. What do we not know about eyewitness identification?) This case shows, as I mentioned earlier, how much jurors rely on eyewitness testimony, yet it perhaps is the most unreliable source of evidence in the first place. A key reason for memory distortion is that witnesses pick up information from other sources, a combination of memory from different experiences. Much research shows that memory more closely resembles a synthesis of experiences. Bartlett (1932) carried out research on reconstructive memory. He claimed that in order to make sense of an event we go through a process called â€Å" effort after meaning.† Instead of storing an exact replica of the event, we combine it withShow MoreRelatedAccuracy of Eyewitness Testimony1815 Words   |  7 Pages(The Justice Project).† Eyewitness testimony is highly relied on by judges, but it can not always be trusted. Approximately 48% of wrong convictions are because of mistaken identity by eyewitnesses (The Psychology of Eyewitness Testimony). After we discovered this information, we became curious as to whether in a testimony, the eyewitness’ memory is more reliable after a short period of time or after a longer period of time? According to previous experiments, eyewitness testimony is unreliable. LikelyRead MoreAccuracy Of Eyewitness Testimony1231 Words   |  5 PagesIntroduction Eyewitness testimony has been used as an important tool in the criminal justice system. When there is lack of other kinds of evidence, police often rely on eyewitness to find potential suspects. In court, eyewitness testimony is a kind of important evidence associates with DNA or other types of evidence. However, many psychologists think that it should not be used in the criminal justice system as most of the wrongful convictions were caused by inaccurate eyewitness testimony. AlthoughRead MoreAccuracy of an Eyewitness Testimony Essay2096 Words   |  9 PagesThe Accuracy of an Eyewitness Testimony Student: Amy Mason Number: 2842657 Tutor: Serena Nicholls Tutorial Time: Thursday 10am - 10:50am Due date: Friday 21st September 21, 2012 Word count: 1858 Psychological research shows that eyewitness testimony is not always accurate, therefore it should not be used in the criminal justice system. Discuss. The reliability if an eyewitness testimony is questionable. The witness may be so certain that the person that thy are pointing out is one hundredRead MoreTesting The Accuracy Of Eyewitness Testimony3401 Words   |  14 PagesThe concepts that are covered in the experiment: â€Å"Testing the Accuracy of Eyewitness Testimony† are how the memory part of your brain works. Also, the colors that help memorization is also included in this experiment.Another thing that is covered in this experiment is whether or not someone is able to regurgitate information back after 20 minutes. Another thing that is covered in this experiment is the types of memory disorders. Tips on how to keep a healthy memory are also included. Also, the stepsRead MoreThe Effects Of Language On The Accuracy Of Eyewitness Testimony1436 Words   |  6 PagesOverview The study was conducted to show how altering certain words can influence to the accuracy of eyewitness testimony. The study consisted of two experiments. The first was done on 45 participants who were split into groups of varying sizes and they were shown seven films. In the first study, the independent variable was the verb used in the critical question. These were either, hit , bumped , smashed , contacted and collided . And the dependent variable was the speed estimationRead MoreEyewitness Testimony Essay1166 Words   |  5 Pages The Accuracy of Eyewitness Testimony is a major topic in our society. Eyewitness Testimony is often used during crime scene investigations. Although a Testimony by a bystander or a victim regarding an incident is a great tool for further investigation, testimonies are often times false and can lead to false accusations. The research question, how accurate is eyewitness testimony, will be studied. The purpose for this project is to determine t he accuracy of eyewitness testimony. The hypothesisRead MoreEyewitness Testimony And Its Impact On The Outcome Of A Trial892 Words   |  4 PagesHow Accurate Are Eyewitness Testimonies? Have you ever been a witness to a crime? Would you feel comfortable if prosecutors relied on your eye witness testimony alone for a conviction? According to â€Å"The Magic of the Mind†, eyewitness testimony which relies on the accuracy of human memory, has an enormous impact on the outcome of a trial. Eyewitness testimony is a legal term. During an eyewitness testimony, the witness usually goes into an account of the crime he or she has witnessed. This can includeRead MoreReliability of the Human Memory1339 Words   |  5 PagesReliability of the human memory in eyewitness memory In this essay it will be argued how the human memory for recalling details of past events is not reliably accurate and that it will be interpreted through the reliability of memory in eyewitness memory and testimony. The human memory is a complex finding in the cognitive research of psychology, which can be explained by many different contributing factors but eyewitness is dependent upon the accuracy of long-term memory. However, research evidenceRead MoreEyewitness Testimony And The American Psychological Association1580 Words   |  7 Pagesmodern law and judicial practices, eyewitness testimony has been a crucial part in reaching verdicts in court. The opinions and observations of bystanders or active participants in a crime scene are often considered to be very valuable in determining the guilt or innocence of accused individuals. However, there has been a large amount of scrutiny in the law world concerning both misappropriated and untrue testimonies administered in courts of law. Although the testimony of individuals can simply be misinterpretedRead MoreHow Does The Brain Malfunctions Affect The Justice System?1246 Words   |  5 Pageswrongfully convicted individuals by the eyewitness wh ich is a huge issue in the system (Weir, 2016). It is crucial to be knowledgeable of the factors that can impede memory. The person that actually committed the crime should be held responsible for their actions, not only for justice, but for the safety of others as well. There are many factors to consider when psychologists and scientists are trying to figure out reliability of eyewitness testimony. The ability to recall or recognize is

Movie Review Psycho - 818 Words

The American cult classic, Psycho, is a film that centers on the disturbing encounter between a secretary who is in hiding and a motel owner by the name of Norman Bates. The film has many psychological twists and turns playing on the mental stability of Bates and how he handles his mother, who is also mentally ill herself. It is the window that is shown throughout the movie that draws the viewer to figure out what is exactly on the other side. The window is what we see that begins the story of Norman Bates and his mental issues. The movie opens on the city of Phoenix with buildings dominating the camera view. The camera goes past the window and then returns to it making it the primary focus. It is such a random shot that then becomes†¦show more content†¦Voyeurism appears to be a recurring theme throughout the movie as there are many instances where a window is present or being used in a scene. Another important scene is when Marion pulls up to Bates Motel and sees a female silhouette, or what she thinks is a female, in the window of the grotesque mansion on the hill. Even though the mansion is considered scenery, it can also be considered a main â€Å"character†. It towers over the motel and its presence is constantly beckoning the motel guests. In just looking at the mansion, it has many windows that appear to be frequently ‘watching’. The window is an opening through which many things are seen and heard. The window is repetitive throughout the movie which only means that it is very substantial to the specific scene at hand. For instance, Norman’s reflection is shown in the window when he brings Marion something to eat revealing a side of his face that is never shown by the camera. It is the side of his face that is never really shown by the camera. It is then explained in so many words and wit that this is the side of his body that is taken over by Mother as he tells Marion that ‘she’ is not quite herself this evening. Everyone is familiar with the saying â€Å"The eyes are the window to the soul†. The windows that are shown throughout the movie are the eyes that are continuously watching everything and everyone. It is the window that reveals Norman as Mother pacing back and

Threats and Risks to Audit Independence- Myassignmenthelp.Com

Question: Discuss About the Threats and Risks to Audit Independence? Answer: Introduction Survey self-sufficiency can in like manner be influenced by various powers inside the audit firm or from the client firm. These variables are recognized as dangers to review autonomy and dependably come about into traded off review choices. From the different discussions in the situation concentrate one, from each of the given circumstance one can discover and see four dangers by the approach of risks and shields approach. As shown by this dangers and securities approach, the structures analyses four key portrayals of dangers which can intrude with the result of exchanged off results as takes after. The nearness of the beneath talked about dangers can prompt traded off review when the 2015 review is led by a similar review group for the situation concentrate one given within the instructions. Audit independence threats from the case study As indicated by different specialists, it is uncovered that for organizational audits to be of significant worth, audit freedom and flexibility must be guaranteed. Audit freedom or independence is seen by Independence Standards Board (ISB) as the versatility of an analyst or an auditor from those weights and unmistakable parts that trade off, or can sensibly be required for perfect audits (Baum, Caglayan and Rashid 2016). Auditors freedom limits them to settle on unbiased survey choices. As indicated by audit experts, audit adaptability is isolated from the point of view and approach of objectivity being reasonable, sensible more upright and shrewdly genuine (Baum, Caglayan and Rashid 2016). With the perception and protection of review autonomy, evaluators dependably settle on uncompromised choices and guarantee legitimacy in the money related records and reports. Self-interest dangers This sort of review risk happens in a circumstance where a commentator is in all probability going to be traded off by individual interests. For this condition, client firm is contemplating to take the experts from CJ investigating relationship to a 14 day event in Greek Isles managing each ones expenses and costs (Wright 2016). In such a condition the affiliation won't be sensible to the exploring relationship since the request of enrichments may impel shocking looking. In such conditions where the head of review get-together has been given token, they tend to lead diagrams alliance budgetary records with a basic measure of self significance covering wrecks. For this condition since the relationship of the review social affair is in all likelihood going to be traded off by the token unmistakably the possible results of the overview will in like way be managed as they will respond in light of self intrigue (Krishnamoorthy, Wright and Cohen 2012). Recognition and review put stock in dangers Review autonomy is dependably at hazard when different examiners inside a review group like CJ know about the customer firm as uncovered in the discussions. Recognition and inspectors trust to the customer firm is a danger to review freedom (Kayrak 2008). This kind of risk comes in when analysts are being over-impacted by the attributes of their clients' and also the association character in this way bowing up recognizably and absurdly, making it difficult to interest the client. Clearly, evaluators of a given firm in like way of check may develop senselessly trust in the collusion depictions in this way lacking review surveys amid a review practice including the put stock in customer. This is clear from fourth condition the examination with Annette who perceives that there will be no much review on the dedication records in setting of nature and trust. Having worked in the LTH books of records prior her flexibility of the audit can be managed in the procedure for trust and shared trademark or nature (Craswell, Stokes and Laughton 2002). Michael then again will is probably going to experience the ill effects of a similar risk. This is on the grounds that one of the top budgetary authorities in the customer organization is the father. In many events youngsters grow family trusts. Additionally, Michael knows about the organization in view of the account of the father working in the customer firm. The rate of inspecting from the side of Michael and Annette is probably going to be bargained as they won't fill in as free evaluators (Craswell, Stokes and Laughton 2002). Intimidation Intimidation is another variable which impacts review freedom and may prompt bargained judgments or review decisions. The review c is under weight head of CJ from the customer firm to give a discussion in light of a real worry for the affiliation. This activity comes about into an overview self-administration risk which is known as debilitating peril (DeZoort and Taylor 2015). As per the central examiner in the condition one, the CJ review firm official is constrained by the customer firm to give a discussion of which inability to do things being what they are will reach fulfillment into end of the comprehension among CJ and LTH. In such cases in light of the debilitating and disrespect, the review social affair is in all probability going to play out the non study affiliation which my arrangement the review freedom. Recalling the genuine goal to secure the attestation the review social event will think about with vitality inciting twists in the studies. The CJ Company is probably go ing to support the customer firm and cover different monetary missteps keeping in mind the end goal to secure their agreement (DeZoort and Taylor 2015). In such cases the examiners autonomy is considered ruptured and data depended by the review group is considered as not solid. Shields to the above recognized dangers The dangers to review autonomy by what means can be controlled through use of different measures known as shields to review freedom dangers. Securities to review opportunity are particular courses in which the above perceived review freedom dangers c can be checked or controlled. This segment of the paper perceives three courses in which the above saw dangers. With the utilization of the review freedom protects the likelihood of evaluators giving bargained reviews is constrained as these shields help secure examiners autonomy. These shields have been perceived as underneath: Thought of review morals and rules amid a review work out Researching practice is guided by different principles and overview morals. It is along these lines essential for CJ as a review firm to work inside the particular principles to be free from the powers which are apparently going to bargain their practices (Kachelmeier and Landuyt 2015). The affiliation ought to diminish the free trip which has been offered to the essential two master of CJ Company in context of the review rules. With the perspective of the overview models and opportunity the social occasion ought to be able to play out their responsibilities as required and cover any coercion that might be inside the money related records. The head of CJ is likewise arranged to rot the non review errand being constrained on him by the customer firm. Evasion of non-review benefit arrangement Examiner's commonality and trust likewise comes thus of a review firm performing non review administrations to the customer firm. This additionally comes about into terrorizing as another danger influencing review autonomy (Andon and O'Dwyer 2015). This comes in where an inspector may commit errors when performing non review administrations they are well on the way to cover their activities amid examining. As revealed by case the relationship of the CJ survey firm brains deterrent of the relationship from offering non diagram benefits, the demand by the essential body of the client alliance (LTH) which requires the audit firm scramble toward give a dialog in light of a decent 'out-dated stress for the association together will be invalid allowing the CJ to perform uncompromised consider without conditions (Sadgrove 2016). With a specific end goal to fledgling every one of these dangers identified with non-review administrations execution, the organization ought to maintain a strategi c distance from execution of non review administrations to the customer firm. Use of review returns or moves to cover nature and trust As showed up by conditions three and four, both Michael and Annette are presumably going to be exchanged off in setting of trust and shared trademark. Unmistakably the two have been normal to the client firm and are not sensible to play out a review on the budgetary records of a relative affiliation (Sadgrove 2016). Annette predicts that not will make huge graph on the dedication budgetary books of records in light of past audit where as Michael trusts the father who drives the cash related assembling. Consider turn is thusly the best certification to ensure survey versatility. For this circumstance both the two evaluators who are obviously going to exchanged off by the audit autonomy risks should be supplanted or taken to another firm. Section two Business Risks to be considered in the midst of review arranging Business risks are various factors which results into the company or an organization like the one in the study to receive fewer profit margins compare to the projections during a given trading period (Church et.al 2014). The content of the paper analyses two specific business risks as below. Transportation dangers The affiliation serves a more prominent market with more clients organized in remote parts of the market. as per such occurences, the affiliation needs to utilize more costs on transport with a specific genuine goal to achieve their clients (Elder, Beasley and Arens 2011). They in like way experience the abhorrent effects of transportation costs giving systems for upkeeps mechanics in supplant repair satisfactorily sold thing (Christopher, Sarens and Leung 2009). This is in this way a business threat to the relationship as it results into diminished net pay emerged from the estimated general pay. Upkeep The season of accreditation is client intrigue fulfillment working out as expected into union getting an amazing measure of support expenses. As needs be, the contraption occurs into operation hazards where Mining supplies LTD (MSL) necessities to pay for additional charges to the operations of the mechanics performing such structures for upkeeps (Elder, Beasley and Arens 2011). Being that the vast majority of the clients are remotely found, the partnership needs to cover for the long parcel transportation costs for the mechanics, pay for the charging of their relationship on an anticipated rate in setting of the time, cover for every one of the parts supplanted and in like way the solace and common costs of the master. Inherent risks For this situation, the particular review danger might be assessed in light of the business dangers experienced by Mining supplies LTD (MSL) as a union. Amidst the change of the review sort out beginning at now showed up above and ace ought to chart basic hazard as one of the dangers at the money related illumination shape or at budgetary report level (Albersmeier et.al 2009). The review operator ought to therefore relate the peril assessment to different records changes and unmistakable exchange classes amidst the insistence point (Albersmeier et.al 2009). Trademark dangers may happen thusly of operation dangers and transportation chance in that the cost of upkeep and transportation might be misquoted by the supervisor, heads, drivers even the mechanics. The affiliation pros responsible for the upkeep may hint an inspiration than the honest to goodness cost working out obviously into fundamental threats. Accounts inclined to be impacted by 2015 audits At the level of exchange class affirmation and what's consistently the record level, the dangers might be found in the payable records including: Purchases accounts The purchases record is likely going to be affected in the midst of the 2015 audit since an extensive segment of the association operations incorporate gaining offer of things (Hayes, Wallage and Gortemaker 2014). Now and again that might be coercion essentially teaches of deceptions which are most likely going to be perceived in the midst of the survey. Pay and wage account From the given logical examination, the association works with a couple of workers including contracted mechanics. In such circumstances where operational gathering is too much wide there is likelihood of deceptions inside the compensation and wage accounts. Since the business dangers saw taking all things into account identify with the payable records, the pro ought to thusly be genuine that the payable records at the money related verbalization levels are in all likelihood going to be frail to twofold dealings and deform (Hayes, Wallage and Gortemaker 2014). This is clear in that most by a wide edge of the payable records require likenesses with a more raised measure of estimations as a limitless piece of the operations identifying with support are continuers. References Albersmeier, F., Schulze, H., Jahn, G. and Spiller, A., 2009. The reliability of third-party certification in the food chain: From checklists to risk-oriented auditing. Food Control, 20(10), pp.927-935. Andon, P., Free, C. and O'Dwyer, B., 2015. Annexing new audit spaces: challenges and adaptations. Accounting, Auditing Accountability Journal, 28(8), pp.1400-1430. Baum, C.F., Caglayan, M. and Rashid, A., 2016. Capital structure adjustments: Do macroeconomic and business risks matter?. Empirical Economics, pp.1-40. Christopher, J., Sarens, G. and Leung, P., 2009. A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Church, B.K., Jenkins, J.G., McCracken, S.A., Roush, P.B. and Stanley, J.D., 2014. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research. Accounting Horizons, 29(1), pp.217-238. Craswell, A., Stokes, D.J. and Laughton, J., 2012. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), pp.253-275. Craswell, A., Stokes, D.J. and Laughton, J., 2012. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), pp.253-275. DeZoort, F.T. and Taylor, M.H., 2015. COMMENTARYA Public Interest View of Auditor Independence: Moving Toward Auditor Reliability When Considering and Promoting Audit Quality. Accounting and the Public Interest, 15(1), pp.53-63. Dogui, K., Boiral, O. and Heras?Saizarbitoria, I., 2014. Audit fees and auditor independence: The case of ISO 14001 certification. International Journal of Auditing, 18(1), pp.14-26. Elder, R.J., Beasley, M.S. and Arens, A.A., 2011. Auditing and Assurance services. Pearson Higher Ed. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Kachelmeier, S.J. and Van Landuyt, B.W., 2015. Prompting the Benefit of the Doubt: The Joint Effects of Auditor Independence and Measurement Uncertainty on Audit Adjustments. Working paper, University of Texas at Austin. Kayrak, M., 2008. Evolving challenges for supreme audit institutions in struggling with corruption. Journal of financial crime, 15(1), pp.60-70. Kayrak, M., 2008. Evolving challenges for supreme audit institutions in struggling with corruption. Journal of financial crime, 15(1), pp.60-70. Krishnamoorthy, G., Wright, A. and Cohen, J., 2012. Audit committee effectiveness and financial reporting quality: Implications for auditor independence. Australian Accounting Review, 12(28), pp.3-13. Sadgrove, K., 2016. The Risk Mitigation Handbook: Practical steps for reducing your business risks. Routledge. Wright, W.F., 2016. Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society, 48, pp.43-55.

Barilla Spa Case Report Essay Example

Barilla Spa Case Report Essay This system is entirely different from the existing setup and is being opposed by both the distributors and Barilla’s Sales and Marketing Department. Barilla SpA, an Italian pasta manufacturer, is experiencing amplified levels of inefficiencies and rising costs due to variability in demand from its distributors. In order to bring things back in order and to improve its margins. I have studied the reasons for this opposition by several facts and have suggested recommendations. I suggest that in order to condense the Bullwhip effect being experienced by Barilla, their supply chain would have to be centralized. I have given my rationale for the JITD system to work and have suggested recommendations to resolve all existing issues. I think that a centralized supply chain with Barilla controlling the orders will result in better margins for all the partners. I also believe that by following my recommendations, Barilla will succeed in influencing its distributors and Sales personnel to work together and implement the JITD program. This will not only result in better performance in terms of time and money but also promote trust and good relations among all the partners in the supply chain. Issues with Impact Analysis Issues: Bar-code system will be linked to the supply chain system which will be an added cost to the entire implementation Reduced operational costs and higher profit margins once JITD is implemented The cost of implementing JITD would be very expensive at all the plant locations and distributors warehouses Distributors may not agree to the idea of having a vendor-managed inventory The lack of resources and competencies to gain sustainable competitive advantages We will write a custom essay sample on Barilla Spa Case Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Barilla Spa Case Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Barilla Spa Case Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is anticipated that it would take a lot of time and effort before the implementation of the JITD system to the supply chain would be successful Impacts: For the manufacturer: Increased supply chain visibility Reduced manufacturing costs Increase Distributor’s dependence on Barilla Improvement in manufacturing planning using objective data Reduced inventory levels Better Relationship with Distributors For the distributors: Reduced Inventory holding costs Additional service without any extra cost Improved fill rates to Retail stores 4 Environmental and Root Cause Analysis The decisions at the moment are not advancing the company’s overall operational success; this includes excess inventory, poor forecasting methods, higher manufacturing costs, and higher transportation costs. Also judging by the discussion of the manager from the largest distributor that summed up during a conversation saying â€Å"Managing stock is my job† also the sales and marketing personnel felt as if their responsibilities would be diminished if such a program were put in place. The distributors don’t want to share their data with Barilla. The lack of communication between the departments and the supply chain is harming the success of Barilla SpA. The new (JITD) system needs to be addressed in a manner that all departments can understand the importance of implementing such a program and how it will benefit the overall success of the supply chain. Overcoming Resistance at Barilla SpA Before trying to convince the distributors, one has to convince everyone at Barilla that the JITD system will be a success. If everyone within the company is convinced and they provide a single front to the distributors, Barilla has a better chance of convincing the distributors. Some of the steps that Barilla will have to take in this situation are: * Convince and use the Upper Level Management: if they are convinced of its feasibility, they will offer full support in trying to convince the Sales department. It will make a lot of difference if the Upper management talks to the Sales people than if just their Logistics department talks to them. * Involve the Sales Department in all stages: To make the Sales people feel important and wanted, Barilla should involve them in all stages of the JITD proposal. They should be made to feel that they would have lots to do even after the system comes into effect. * New Compensation System: The Sales department should be informed that they would still be rewarded for good performance, except that in this case it was the performance of the entire company as a whole and not just they individually. The new system would award a percentage of Barilla’s profits to the employees as a bonus. They should be shown that the reduction in costs due to the JITD system would ensure greater margins for Barilla that would then be passed on to the employees. Convincing Barilla’s Distributors Barilla has to convince them that the plan will work and not only benefit Barilla but also the distributors participating in it. Some recommendations to convince the distributors are: * Show them the money: This is as always the foremost issue on any business enterprises mind. If an enterprise can be convinced that it will make more money, it will be ready to change its current practices. The distributors should be shown that the costs of the system would reduce so much that everyone in the supply chain would save considerable amounts of money. * Address Trust Issues: This is a major issue between Barilla and its distributors and to solve this Barilla should work out some confidence building measures which would prove to the distributors that Barilla was worth trusting and that they were making the right decision. Some of the steps that could be taken to increase trust are: * Barilla should have a transparent policy and should not hide any of its plans from the distributors. * Instead of sending the Logistics personnel to talk to the distributors, Barilla should send the Upper Management. This would make the distributors feel important and would help in convincing them better. * Barilla should make compromises in its business in order to help its distributors. * Barilla should initiate joint decision-making and planning with its distributors to show them that it cared for each one of them and wanted them to be involved in the process. Alternatives/Options Brando Vitali, Barilla’s previous director of Logistics, had proposed a Just-In-Time Distribution (JITD) system to counter this demand variation. This system required the distributors to share their sales data with Barilla, who would then forecast and deliver appropriate amounts of products to the distributors at the right time in order to effectively meet demand. This was a major change from the current and more traditional supply-chain setup where the distributors were not sharing any data and could place orders at will. Vitali’s proposal came under severe criticism from not only the distributors but also Barilla’s own Sales and Marketing department for an array of reasons. Under the proposed JITD system, decisionmaking authority for determining shipments from Barilla to a distributor would transfer from the distributor to Barilla. Having a centralized supply chain with Barilla controlling the orders will result in better margins for all the partners. Specifically, rather than simply filling orders specified by the distributor, Barilla would monitor the flow of its product through the distributor’s warehouse, and then decide what to ship to the distributor and when to ship it. The JITD system proposed something very new and unheard of. It entailed disclosure of sales data by the distributors to Barilla who would then forecast for the entire supply chain and provide products in the right quantity and at the right time to meet demand. It has many benefits both to the manufacturer and the distributors: Other Recommendations Other recommendations that I believe will help to reduce demand uncertainty and eventually improve overall supply chain performance. They are: * JITD in Exports: Barilla has a 22% market share in Europe and this share is expected to rise as the growth in the export market increases by 20-25% each year. Barilla could try and implement the JITD 6 system with its distributors, both current and future, outside Italy. If implemented and successful, this idea would result in savings for Barilla in its export supply chain. * Reduce SKUs: Currently, Barilla’s dry products are offered in 800 different SKUs. This large amount leads to a lot of complexity in the order process, distribution as well as inventory and thus increases costs and variability. Recommendation After implementing the JITD system Barilla can look forward to a much more efficient and profitable future. As a result of implementing these recommendations concerning the JITD system: their demand would become more steady, easier to produce, and transport, as well as their operating costs will be reduce and these savings would result in better margins and the cycle times would decrease allowing the cash flow to become even throughout the supply chain. Implementation Plan and Monitor/Control The implementation of the new (JITD) system will allow for better operational

Free Essays on South Africa

World War II In 1939 war finally began, causing the second global conflict. Many things had sparked World War II. After World War I, Germany’s pride was hurt, hurt because they were humiliated. And since their pride meant everything they would someday repay or regain their pride. So Germany’s eager for revenge was high. As the present of communism was spreading towards the US, the threat of it came along with it. It wasn’t only a threat to the US but to its religious freedom as well. Even though the threat of fascism was growing to the threat of communism out weighed it by a lot. So with the distraction of communism, Hitler’s forces were able to build up. Germany’s desire for revenge led them to attack a weakened country, France. France after the World War I wanted peace. And the German forces knew that France would not attack back. So Germany then invaded France causing the problems that sooner or later led to the 2nd World War. Although America remained neutral for a period of time they soon became involved in preventing World War II. Doing this by trying to give Hitler what he wanted while Hitler gave up on conquering other countries. But this did not work. Hitler did not give up causing countries to become madder at him for not following the deal. America’s business may have led to WW II also, because America remained neutral. We remained neutral at the beginning because supposedly we were to busy ourselves. This also adds on the poor leaders of the Allies. If some of leaders would have tried to prevent Hitler from spreading anymore may have helped prevent war. The most important factor that started war was the invasion of Poland. The invasion led the rest of the world to become mad and upset with Hitler and his forces. If Germany would have agreed to the appeasement the break out of anger may have prevented the whole thing. Even though this was not the only thing that led to the war, it had a great imp... Free Essays on South Africa Free Essays on South Africa World War II In 1939 war finally began, causing the second global conflict. Many things had sparked World War II. After World War I, Germany’s pride was hurt, hurt because they were humiliated. And since their pride meant everything they would someday repay or regain their pride. So Germany’s eager for revenge was high. As the present of communism was spreading towards the US, the threat of it came along with it. It wasn’t only a threat to the US but to its religious freedom as well. Even though the threat of fascism was growing to the threat of communism out weighed it by a lot. So with the distraction of communism, Hitler’s forces were able to build up. Germany’s desire for revenge led them to attack a weakened country, France. France after the World War I wanted peace. And the German forces knew that France would not attack back. So Germany then invaded France causing the problems that sooner or later led to the 2nd World War. Although America remained neutral for a period of time they soon became involved in preventing World War II. Doing this by trying to give Hitler what he wanted while Hitler gave up on conquering other countries. But this did not work. Hitler did not give up causing countries to become madder at him for not following the deal. America’s business may have led to WW II also, because America remained neutral. We remained neutral at the beginning because supposedly we were to busy ourselves. This also adds on the poor leaders of the Allies. If some of leaders would have tried to prevent Hitler from spreading anymore may have helped prevent war. The most important factor that started war was the invasion of Poland. The invasion led the rest of the world to become mad and upset with Hitler and his forces. If Germany would have agreed to the appeasement the break out of anger may have prevented the whole thing. Even though this was not the only thing that led to the war, it had a great imp...