Ellie Enterprises - Deloitte Audit Case Essay Example for Free

Ellie Enterprises Deloitte Audit Case EssayAlternative investment fundssAmong the quintuple funds, three of the funds, doubtful Retirement 500 Index, Cloudy High-Yield Hedge Strategies, and Cloudy Real Estate All starts, are alternate(a) investments. Those three funds, as the case states, are not registered under the Investment Company knead of 1940 or under the Securities Act of 1933. Thus, they are not offered to the investing public or are not been demand to offer significant information to public. Moreover, the investment product held by Cloudy High-Yield Hedge Strategies is hedge fund. It is not traditional investment, such as stock or bonds, and is difficult to determine the current market value.Existence of the investmentsThe confirmation did not provide sufficient competent audit evidences to support the existence of the investments therefore, the plight squad must perform additional procedures. AU Session 332 states, Confirmation of the holdings on a security-by -security basis typically would constitute adequate audit evidence with comply to the existence assertion. The confirmation Union provided, which is on fund-by-fund basis, is not detail enough to typically be considered as adequate audit evidence. Moreover, the audited financial statement of the alternative investment, which could provide significant audit evidence, is not available before the issuance date of the meeters report on Ellies consolidated financial statements. This fact pass on stirs that the reservation squad needs to conduct substantive procedures. To assess the existence of the investments, following procedures can be performed. First, the engagement squad can request proceedings involved in each five of funds during the funds fiscal years. Actual transactions prove that Ellies investments have been held in those five assorted funds.Second, as the case states, the Committee periodically come off plan operation and assets allocation. Therefore, the Committe e must kept reports and memos regarding their plan performance or discussions with Union. The engagement police squad can collect documents related to Ellies investments in those five funds from Ellie and Union. Documents from the investor entity and trustee entity can prove the existence of investment activities. Moreover, by comparing those documents, the engagement team can test whether Unions investment behavior has aligned with the strategies orany adjustments made to the Ellies investments. An example can upgrade illustrate. For example, the Committee decided to change the investment allocation. It is expected to see Union held documents which contain details showing the change of the strategy, specific investment that Union made, and the performance after adjustments. Such documents are sufficient evidence to prove that Ellies investments are in the funds and being appropriately management by Union. lastly but no lease, obtaining related information directly from a third pa rty may also be patronful in this case. The engagement team can directly contact five fund managers and inquire them whether Ellies investments were held in the funds.Value of the investmentsSimply confirming investments in the aggregate neither prove the existence of the investments, nor support the valuation of the investments. Furthermore, there is a time lag in reporting between the date of the financial statements of the funds and the date of the auditors report on Ellies consolidated financial statements thus, the engagement team should perform additional procedures. Cloudy Retirement intermediate-Term U.S. TreasuryTo check the the true of the amount of share held by Ellie, the engagement team could request the fund manager to provide documents stating the amount of shares held by Ellie. This fund is registered with the SEC under the Investment Company Act of 1940 and under the Securities Act of 1933. Normally quoted market prices for such funds are available from sources su ch as financial publications, the exchanges, or NASDAQ. The engagement team could obtain the quoted market prices of the fund and check the prices with those on the confirmation. Cloudy High-Yield Hedge StrategiesSince this fund is not registered with SEC under the Investment Company Act of 1940 or under the Securities Act of 1933, the engagement team is unable to get quoted market prices and compare with numbers on the confirmation. However, the engagement team could request a more detailed confirmation providing information of the underlying investments. Next step the engagement team can take is to evaluate the underlying investment and the sense of the assumptions used in uncontaminating value calculation. Sinceevaluation may involve a consider of specialized knowledge and techniques, the engagement team could employ a specialist. Under the situation that the engagement team did not receive a detailed confirmation of the underlying investments, there are several procedures can help with the assessment.First, the engagement team can collect previously audited financial statement for the funds to compare information the team obtains for this year. If Ellie didnt make a lot of change on its investments and the performance of funds held by Ellie are stable in recent years, but investment balance of this year is very various from ones of previous years, the engagement team need to increase the risk and take a closer look at the evaluation of Ellies investment of this year. former(a) than previously audited financial statement for the funds, meeting minutes, memos, or summaries that document valuation or judgments made during managing the investment are evidence that auditor should collect and review to help assessment. Second, the engagement team can call or visit the auditors of Union to ask their opinion about the valuation of the investments that Union managed. Besides, the engagement team also could pick some sample transactions and then test the fair va lue measurement involved in those transactions to see whether the fair value measurement are reasonable or comply with industry standard. Last but not least, the auditing team can directly contact the five fund managers to check out Ellies balance.

Profile of Senator Barack Obama Essay Example for Free

Profile of Senator Barack Obama EssayBarack Obama is one of the top candidates for the democratic nomi body politic in the 2008 presidential election. His political experience has not been as long as some of his competitors, but Obama has served eleven meaningful years as a senator from the state of Illinois. As the son of parents from two the state of Kansas and the coarse of Kenya, Obamas diverse background is one of the many desirable qualities that he carrys into the presidential race. Obama has now turned his sights on the presidential race, where he is running as a democrat. He is currently one of the leaders in that race, and is thought by many to hold a slight lead over Senator Hilary Clinton, He was recently endorsed by powerful talk show host Oprah Winfrey, who has lent her support in individual(a) for a long time now. Though Obama does not drive home the long political record that some of the other candidates have, he makes up for that by providing a fresh outloo k and exciting perspective in a race that greatly needs such attributes. Obama has taken some hard line stances on many of the biggest issues of this years campaign. The senator has consistently support the womans right to choose in regards to abortion. His pro-choice mentality is something that sets him apart from many of the candidates in the race. One of the issues that Obama has concentrated on is immigration reform. accord to the senators official website, Barack Obama has played a leading role in crafting comprehensive immigration reform. Obama believes the immigration issue has been exploited by politicians to divide the nation rather than find real solutions (Obama). One of the most important issues in this election is the war in Iraq. On that, Obama has consistently stood by his pledge to bring the soldiers home and work to end the conflict. His ideas on foreign policy have been the subject much speculation over the last couple of months. An Associated Press clause stated that Obama, closing the three-hour policy forum, said a president should be unafraid to meet with tyrants, and must restore the nations moral authority by terminal torture, closing Guantanamo Bays military prison and helping fight global poverty and AIDS (Babington). Obama has fought with competitor Hilary Clinton on a number of issues in debates and in the straighten out on a number of issues, but none has been more common than health care. According to Timothy Noah of The Slate, Obamas plan creates various mechanisms to make both private and public health insurance more readily available (Noah). This plan puts the responsibility on the American people to make their own choices about healthcare, charm many universal healthcare plans make the decision for the people. This is one of the issues where Obama has received high marks from prospective voters. Thus far, Barack Obama has performed very well in debates, both formal and off of the stage. Though poll numbers have fluctuated based upon whom one asked, Obama has stayed mostly strong through the duration of his campaign. As the campaign has progressed, Obamas positions have continually been challenged on a number of issues and he has consistently had to defend them against challengers. With the endorsement form Oprah in his back pocket and the primaries on the horizon, Obama looks to have taken momentum into a very important part of the campaign.Works CitedObama, Barack. Obama 08 Official Website. Immigration and the Border. http//www.barackobama.com/issues/immigration_and_the_border/Babington, Charles. (AP) Obama Touts new Diplomatic Approaches. 28 November 2007. http//www.wkrn.com/nashville/ news program/ap-obama-touts-new-diplomatic-approaches/130230.htmNoah, Timothy. Obama vs. Clinton on Universality. 30 November 2007. http//www.slate.com/id/2178896/fr/rss/

Promoting a Healthy Lifestyle through Food

Promoting a Healthy Lifestyle through FoodThe ScopeAs part of the Occupational Health and Safety programme at my place of work (a public service small medium enterprise), I have discussed and come to an agreement with the management to deliver a workshop on the importance of alimentation levelheaded in order to prevent obesity and cardiovascular diseases.Centres for Disease Control and Prevention, (2013) illustrate that workplace health programs are of long potential benefit to both employers and employees. Such educational and awareness programs or strategies enable both worker and the organisation to achieve a holistic modus vivendi for better rosy living. These health programs could potentially save costs on absenteeism among employees. They may similarly reduce the cost of overtime to replace absent employees, as well the costs to train replacements.The scope behind this program is to give employees guidance on how to adopt local sporty heighten, rather than the imported o r preserved diet. This initiative ordain also raise the awareness ab go forth which nutrition to choose and the importance to read the nutritional facts label. It is scientifically proven that mellifluous products are more than beneficial to our health than the imported or preserved whizzs, both in taste and in vitamin content, because they arrive at our shops soon after(prenominal) being harvested and thus fresher. Yates (2009) supports this theory by quoting that scientifically, burden, fruits and vegetables are more nutritious when eaten as fresh as possible. Malta has a high rate of obesity accord to surveys d ane by the European Commission. Eurostat (2011) reports that Maltese men occupy the top position of the European obesity rankings while Maltese women placed themselves second. In their pediatric Obesity journal, Fox and Jago (2011) who are both established researchers in paediatric studies, claim that Maltese children are the second fattest on the globe.Plan of A ctionThe exhibit is aimed mainly for both employees who cook at home and those who buy their snacks from vending machines or take onward snack shops making them aware of how to choose healthy options, such as choosing baked not fried food, brown bread instead of white bread, fresh instead of processed or preserved food products. The employee age bracket varies from 18 to 50+ years of age. The workshop would be planned with the human resources department and it will be held in the training elbow room of the company. Employees will be notified by means of a letter distributed internally for at least two weeks before. The workshop would take place during working hours, one in the morning and one in the afternoon in order to give the opportunity for everyone to attend at their preferred time. The workshop will be delivered by a qualified person in the matter and illustrated with charts and pictures accompanied with some motivational quotes. To support this strategy, the vending machi nes will be supplied with more existent healthy choices rather than the usual junk food as per agreement with the supplier. Another initiative is that the company will supply a service of control scheme by launching free optional medical exam check-ups every 12 months sponsored by the company.Information and facts about feedingYears of research studies were carried out to come out with the result on what is contributing to the development of cardiovascular diseases. The WHO (2013) reported that a lifestyle based on high virgin fats, dairy products rich in fats and processed meat is the main cause for obesity and messcer reported.There is no doubt that all the food that we consume can have an important effect on our health and well being. Nestle and Nesheim (2012) reports that the daily average calories consumed by men must be not more 2,500 calories while women must consume 2,000 calories supported with some physical exercise. To lose weight, one must either consume fewer calo ries than needed or provoke calories through physical activity. The combination of both is the ideal way to obtain fat loss while maintaining a healthy lifestyle. Anyone who eats more calories than he/she burns will put on weight as the extra calories are descentd as fat by the body. Therefore, with the right diet and by despotic eating habits and with a routine of physical activity, any person can lose weight. The benefits of eating healthily are having more energy, self-confidence, a healthier warmness, respiratory and circulatory system (Hunter, 2003). Nowadays, the best method to of determining the ideal body weight is by measurement known as Body Mass power (BMI). BMI can be calculated by dividing the body weight in kilograms by the square of body height in meters (Kg/(m)2) and the ideal BMI reading should be 20 to 22. If it is more than 30 there would be the need for a change in lifestyle and to eat healthy and exercise more often. Ideally, this inescapably to be a way l ife and not a short term quick fix.During the presentation information and guide tips will be habituated to the employees on how to choose the right food and drink wisely. This presentation will also explain how the body works and how important it is to eat the right food and take smaller portions regularly. Carbohydrates are the main energy source for the human body. Carbohydrates are found in a wide array of foods such as wheat, potatoes and pasta. Food rich in carbohydrates is ideal to be taken in the morning since carbohydrates are what give energy to the body. Some popular diets project carbohydrates as the source that generates body fat and obesity build up. However, the truth is that we do need carbohydrates in our diet, but not exceeding the required substance and not those containing unhealthy fats. For instance, wholegrain carbohydrates are the best choice since they contain vitamins, minerals, and phytonutrients that are essential for good health. Lack of carbohydrates will make you feel weak and without drive, so one should not cut them completely but choosing healthy options.Protein is found throughout the body, in muscle, bone, skin, hair, and virtually every other body part or create from raw material (Harvard School of Public Health, 2014). Protein builds up, maintains, and replaces the muscle tissues in our body. The human body is made up of at least 10,000 proteins. However, the body functioning system does not store amino acids. On the other hand, it does store carbohydrates and fat. Therefore a daily intake of amino acids is needed to build new protein. Best protein sources with law saturated fat is found in lean beef, chicken or turkey breast, liver, fish, eggs, dairy products such as cottage cheese, nuts (almonds and hazelnuts), seeds, beans and lentils. It is highly important to choose the right protein in your food choices since some protein is rich in saturated fats. Beans, vegetables, and whole grains, are the best choice, as they are rich in healthy fibre, vitamins, and minerals. Almonds and hazelnuts are rich in healthy fats. Fish, chicken breast and beef liver are considered as the best animal protein and if you go for red meat try to choose the leanest cuts and try to forfend pork, lamb and processed meat such as burgers, sausages, breaded fish/poultry since the latter contain high amount of fats.If someone decides to dine out, as starter one could avoid high carbohydrates foods such as pasta and instead have an antipasto involving salmon, which is rich in protein and vitamin D and Omega 3. Apart from the calories and carbohydrates pasta contains, the sauces that go with it are mostly fat laden and therefore as a starter it would already be as well as filling. One can also opt for chicken salad, soup or skip the starter altogether. As a dressing, one can go for squeezed lemon, chromatic oil or balsamic vinegar instead of mayonnaise. As main course, one could opt for fish steak, lean fillet, or chicken breast and avoid processed or fried food. Instead of fries one can choose baked potatoes and try to cut mastered the bread intake. As a dessert, instead of indulging in a high calorie cake rich in sugars and fats one can opt to fruit salad which at least contains natural fructose and vitamins. In this manner, one can be enjoying food which is still tasty but is healthier. As a drink, it will be ideally that one will opt to drink water or a glass of dry wine rather than soft drinks which contain a freehanded amount of calories and sugars. Sugar-sweetened soft drinks are non-beneficial to the human body. It is understood that these beverages are contributing to diabetes and midsection disease. Harvard School of Public Health (2014), argue that by cutting down sugar-sweetened beverage intake will reduce the risk of obesity-related illnesses and that such statement is backed up with sufficient scientific evidence.A snapshot of the presentations content Avoiding illness through the fo od we eatBy the end of 1945, the Life Expectancy (LE) of EU citizens started to increase. There were improvements in the sanitary system, more epidemiologic data and more quality improvements in medical cure. Furthermore, statistics estimate issued by the Malta Statistics Office reveal that the LE of a person born in Malta in 2013 is 82.2 for females and 78.0 for men (NSO, 2013). The World Health Organisation (WHO) has long since been promoting healthy eating patterns. As much as humans need clean air and recover to water, food is a vital necessity for human health but it has to be healthy. Our health is particularly affected by agriculture and the other sectors tough with food supply. Therefore, to promote a healthy way of living there must be ongoing publicity to instruct the public the benefit of eating healthy food (Danzon, 2000). Nevertheless, although life expectancy in Malta has increased, statistics still show that the average Maltese person spends 7.1 years (9% of LE) wit h illness, due to lack of adequate familiarity about health (WHO, 2005).Hunter (2003) argued that by being obese, one is subject to high probability risk to serious health issues such as diabetes, heart disease, high blood pressure, stroke, reproductive disorders, gallstones, osteoarthritis and certain type of cancer. Moreover, the WHO (2005) issued a report about non-communicable diseases (NCD) in Malta and such illnesses accounted for about 84%. NCD vary from heart disease, stroke (cerebrovascular accident), cancer disease, chronic lung disease and diabetes.Food produced locallyHealthy eating campaigns promote the intake of small portions of healthy food every triad hours to prevent weight increase, whilst related research studies acknowledge that the lack of combined healthy nutrients increases the risk of non-communicable diseases (WHO, 2000). Moreover, locally produced vegetables and fruits are fresher, with high source of nutrients content than the stored produce that are im ported. Imports have the disadvantage of long distance travelling until they reach our market. During transportation, the source of nutrients is highly likely to be reduced while repetitive exposure to oxygen may quicken the deterioration process as oxidation may change its composition. The Food Revolution (2014) argue that since the food system is predominate by a few producers, when there is no other option for healthy food, the industrial food production methods (un-healthy) are determining our well-being. WHO (2000) stretches out that by having at hand the availability and the accessibility of fresh produce, there will be less need to buy long shelf-life products, with lack of vitamins and minerals and abounding in high calories, preservatives, salt and sugars. Farming and fishing is part of the Maltese heritage, so promoting healthy and fresh produce contributes to the local market, a good economy and a healthy lifestyle.Expected outcomeThrough this information awareness work shop, I hope that the targeted audience will choose to eat healthier, to buy more fresh local produce and to start preparing their food for their working day cooked in their kitchen, rather than buying junk food from the vending machines or take away shops. Due to family commitments, responsibilities, and other social obligations, for the majority of people engaged in a full time job, the maintenance of their individual well-being is often seen as a difficult task to meet with all the day demands. The adoption ofhealthy behaviourswill reduce risks for life threatening diseases from developing, it will reduce their associated costs and moreover it will improve the quality of life (Centres for Disease Control and Prevention, 2013).This will hopefully help out in todays fast paced world and also help to minimise the consumption of ready-made and fast foods which are contributing to ill-health, obesity and disease. This is costing the government and employers millions in treatments and in sick pay and medical support. Moreover, it is hoped that following these guidelines will help to extend a good quality of life and reaching WHO-Europes aims and goals. Such targets are that by the year 2015, our edict will adapt to healthy patterns of living by having good quality of air, access to water and a lifestyle based on healthy eating and physical activity.

Multimedia In Future Generation Systems Computer Science Essay

multimedia system schema In Future Generation Systems Computer Science EssayThis paper discusses just ab break through(predicate) the nimble multimedia employ in various propagation of officious strategy. It focuses on only the coevalss that ar up to the current tr exterminate and alike about the future times which is to be implemented. Since the technologies are improving day by day, it is appropriate to focus on this title which servings us to gain to a greater extent knowledge about the growing of meandering(a) multimedia. Number of technologies are been discussed in this paper and which generation of wide awake system uses what engineering are overly discussed in deep. On the variant hand the instruction execution of the future generation (4G) is mainly discussed and the problems it could face while implementing this new generation is also foc utilize. Carrying on with this discussion, a research and investigation topic is brought up where it helps to d etect the solutions that are utilise to overcome much(prenominal) problem in a detailed manner and so the readers could easily understand and get to know more about such in advance(p) systems. Summing up, it is clear that in the future nothing is possible without a prompt multimedia communication and without such advanced systems. agile Multimedia plays a very important role in this current generation. It is in that state where nothing can take place without a meandering(a) multimedia. Multimedia is a combination of media of different types such as text, audio, image, and video which is represented in a digital form. Text is a string of alphabets from a particular character set. Image is an object that represents a picture form that consists of lines, curves, circles, and so on (Halsall, 2001).Computer generated graphics and digitized documents, and graphical arts are some of the examples of images. Images consists of 2 different forms, they could be 2D or 3D. When compared wi th that of hi-fi audio and video systems the bandwidth required for the transmission of text and image is less. Audio is represented by the bounty of sound waves, which has low-fidelity speech during conversations through tele recalls and high-fidelity quality audio sound. Video is a motion of frames or images, it can also be known as the transmission of the visible part. It is the broadcasting medium of stationary or movable objects. For such as these communications, implementation of several technologies was convolute from earlier generation that is from 1G to the a la mode(p) development 3G which is further true to 4G now. The cellular telephony concept that had depression been put forward in the late 1940s received a tokenish research and development effort during the late 1950s. Every generation that were implemented involves some special technologies. These developments of technologies are according to the requirements of that certain period. But it is clearly notice that the technological improvement are increasing day by day and several new developments and invented every time. Through this the service offerrs and the end users are at rest with the technologies that are implemented. Technology advancements in many areas make it possible to build devices that were not possible even 5 years ago. This paper mainly discusses about multimedia involving in busy engine room and different fields where runny multimedia can be used. It also focuses on the different generations of mobile engine room where this mobile multimedia had been implemented.As it is known, the mobile world is waiting for the next generation of technology to be implemented, that is 4G. Therefore it is appropriate to focus about this generation in this paper where mobile multimedia will definitely be used. some(prenominal) importance is also given to 3G since it also used more of this mobile multimedia which served every mobile user up to their expectation without any failure o f the implementation process. Expectations are more on this mobile multimedia technology since everything in this current trend requires such technology. Something very much advanced is to be implemented in this upcoming generation of mobile system 4G which are also evaluate to be derived from the 3G mobile technology. Everyone hopes that the 4G technology will definitely offer a high speed and high quality compared to those of the previous generation multimedia systems. The advancement of the multimedia technology of 4G from 3G is also spoken in this paper and the problems that could arise while implementing the mobile multimedia in the future generation are also discussed. Several solutions were gained where such problems while implementing multimedia in 4G can be rectified, so that implantation can easily be carried out. The advantages of 4G are also shown in this paper and how these advantages will be helpful for the end user are also shown in detail. Its no doubt that the user s are eagerly waiting for this generation of mobile multimedia technology to be implemented.2.0 Literature reviewAs previously mentioned, this section focuses on the mobile multimedia technologies at different generations that existed before this current generation of mobile net fake systems that is the 3G. This gives the readers a brief idea of the previous generation of mobile multimedia and also of how they piddle been working and how it was useful for the end users. The following paragraphs discusses about the different generations where mobile multimedia have been used.2.1 liquid Multimedia in 1G Mobile TechnologyThis for the first time generation mobile technology became available during the late 1970s to the early 1980s. There were number of other analogue 1G cellular system that began to be deployed round the world during 1980s. This 1G mobile technology is the very first mobile telephones and it is also known as cellular mobile radio telephone. It is that nevertheless through this technology the first communication through a mobile phone was made. It was mainly based on analogue repoints and this generation consisted of the original analogue signal and it was voice-only cellular telephone standard. These analogue signals were in a wave-like form through which the communications were carried out Sarah Hyllok, 2000. All first generation cellular systems used analogue frequency modulation for the transmission of voice messages. For the communication in 1G mobile network, two frequency bands were used called as the downlink and uplink transmissions Gary J.Mullett., 2005.This type of mobile communication was considered to be the earlier cellular system to be developed. Since the implementation of 1G mobile technology there were no means of communication through the air using a mobile device. This generation of mobile systems did not have that much of multimedia working on it but the system standard of 1G mobile system sets a exploit as a procedure t hat were required between the mobile subscribers device and the cellular base station. This system also prescribed a protocol and signal that were necessary for the successful exchange of messages or communicating data between the mobile and the cell base station As it is well known, this generation of cellular system uses analogue signals and these signals were developed based on the Improved Mobile Telephone Service (IMTS) Gary J.Mullett.,2005. The network standards that were used for this generation of mobile system was advance Mobile Phone Service(AMPS), Total Access Communication System(TACS), Nordic Mobile Telephone(NMT).2.2 Mobile Multimedia in 2G Mobile TechnologyThe bet on generation mobile technology was developed during the 1990s. This second generation of cellular systems used digital signals instead of analogue signals. In this generation of mobile system mobile multimedia was introduced. The special feature in this 2G mobile system is the changeover of users voice f rom analogue to voice message in a digital form. Such conversion is helpful to accommodate more than one user at a timeGary J.Mullett.,2005. The main digital signalling is to provide a better voice service to the end users or the consumers. Normally multimedia technology is responsible in providing a slap-up quality of sound. Not only digital signalling was for voice services, it was also used for text messaging and Wireless Application Protocol(WAP) internet annoy which is impossible without a digitalised version of this multimedia technology. It is a fact that text messages and internet entry right smarting is only been possible through a digital technology of networks.Wireless multimedia was featured in this second generation of mobile systems enabled by Broadcoms GSM/GPRS solution. This solution provided the hold devices multimedia features such as MMS, WAP2.0 and JAVA applications. The network standards the support the multimedia in 2G were,Global System for Mobile Communic ation(GSM)Digital AMPS(D-AMPS)Personal Digital Cellular(PDC)CDMA OneGour Karmakar et al 2008.2.3 Mobile Multimedia in 2.5G Mobile Technology 2.5G mobile technology in just the advanced version of 2G. 2.5G mobile system has brought us from the first generation of cellular telephone system through the second generation due to the continual and unrelenting onrush of technologyGary J.Mullett., 2005. Since 2G system introduced access to the internet, there was a demand for a better data service and better access to the internet. That is the reason the developing team introduced this generation system which met the demands of the consumers. As discussed earlier mobile multimedia was introduced in 2G and therefore there were better service of this multimedia technology when compared with 2G. The access to the internet and other data services was really good and faster than that of 2G mobile technology. While 2.5G system was in action, a broad framework of 3G specifications had already been laid out. But the developers choice was to move into this generation and so into the next technology that is the 3G. This 2.5G was just an evolutionary approach or an upgrading the existing cellular system before a main generation of mobile technology to be introducedGary J.Mullett., 2005. This 2.5G of mobile technology extends the capability of 2G by providing additional features such as packet-switched connection (GPRS) and enhanced data rates (HSCSD)Gour Karmakar et al 2008. Open Multimedia Application Platform(OMAP) were enabled in this mobile system that provided a multimedia-rich capabilities. This OMAP had two main advantages,To maximise the overall performance of the mobile system.To minimise the power consumption.The OMPA nub also had two external repositing interface and one internal memory port which supports the synchronous and asynchronous memories. These memory ports are used for configuration and also for the storage of the program that supports the multimedia. Th e other memory allows direct connection to the chip. To enable such high level of multimedia application for a high-end phone trim Instruction Set Computing(RISC) and Digital Signal Processor(DSP) are also required.J. Chaoui et al, 2009. The definition for DSP and RISC will be discussed in 3G section since this enabling system is used more there.2.4 Mobile Multimedia in 3G Mobile TechnologyThis 3G mobile generation is in the current trend and almost all service providers work with this technology and through which the consumers are satisfied with technological development. This 3G technology involves all advanced versions of the 2G and 2.5G mobile systems. 3G uses a host of high-tech infrastructure networks which enables the user to access the internet at a high-speedwww.cellular.co.za. This 3G cellular system provides a better bandwidth to support varying data rates on demand to the subscribers. 3G mainly provides an slack access to the internet than the previous generations. Add itional to this, 3G mobile system supports multiple simultaneous connections, IP addressing to the users and so anything can be done online. This concept of mobile multimedia can also be called as Anywhere, Anytime and Anyhow accessing. For these technologies to be successful, 3G offers superior voice quality and broadband data transmission. 3G mobile system is doing a pretty good job of delivering mobile broadband to a new generation of deviceswww.fiercewireless.com. Now a days all the mobile phone manufacturers are mainly focusing on manufacturing mobile devices that support 3G technology. Its just because this generation offers some advanced techniques and so it is better and easy to use for the mobile users. Mobile broadband offers almost all facilities in accessing the internet on a mobile device. It also provided positioning services and these services were made available where 3G system works on a mobile device. The most essential feature in 3G mobile system was video confere ncing. First it is good to know something about video conferencing before focusing on how 3G multimedia technology is useful in video conferencing. Video conferencing is also done with the help of mobile multimedia applications and it is a 2 way communication with real time audio and vision and it also allows to display papers using the electronic document television camera and also allows to play pre-recorded videos. This 3G is the advanced form of mobile communication as it allows to stream video. These are all done through the means of introducing mobile multimedia in to the third generation of mobile systems.As discussed earlier the implementation of DSP/RISC in this 3G system provided a high level of multimedia application. funding handsets were manufactured to implement such technology. OMPA in addition to DSP and RISC were also used to make the multimedia application more effective that the end users to be satisfied of the applications. The essential feature of this multime dia application in 3G is not cosmos used widely due to the screen size of the mobile phone rather people find it easy and comfortable if done through a personal computer. So as said before this 3G mobile system gives the entire essential feature to the user for their convenienceJ. Chaoui et al, 2009. In some countries this 3G were not implemented due to following factors,Building new networks costs more.Cost involved in additional spectrum licensing.Cost of upgrading equipments Gour Karmakar et al, 2008.This 3G has some very important advantages,Enhanced multimedia which has control over voice, data, video and remote control.Accessible on all popular modes such as e-mail, fax, web browsing.High speed usage and a broad bandwidth.www.advisorict.com2.4.1 Role of DSP/RISC in 3GDigital Signal Processor(DSP) and cut Instruction Set Computing(RISC) are included in the OMAP architecture. RISC architecture is responsible for control type code such as the Operating System, drug user Interf ace, and the OS applications. A DSP does the signal processing applications which gives a good quality of output such as MPEG4 video, speech recognition, and audio playback. As it is known the OMAP core includes two external memory interfaces and one internal memory port.One of the external memory interfaces is used to support direct connection to synchronous and the other to support the standard asynchronous memories.The asynchronous memory types are SRAM, FLASH, or burst FLASH devices and this memory type is used to store programs.The internal memory connects directly to the on-chip memory which can be used to access data whenever required.The interfaces are not dependent on each other and allow to access the data from direct memory access (DMA) unit.There are numerous interfaces contained in the OMAP core that connects to the peripheral or to the external devices from the DSP or GPP. DMA is also supported by these interfaces to improve the efficiency of the system.J.Chaoui et al, 20002.4.2 General Characteristics of 3G Mobile MultimediaThere are some general characteristics of this generation which uses multimedia applications,3G offers seamless interoperability and inter-working among various technologies and systems.The case-by-case standard provides the functionality of mobile, voice, data, internet and multimedia services onto a single platform.IMT-2000 user can also experience seamless delivery of services over a number of media.It provides high transmission rates, minimum of 2Mbps for users on the go and 348Kbps for mobile users.2.5 Mobile Multimedia in 4G Mobile Technology4G mobile system is the advanced technology of all other generations. This forth coming generation is expected to provide a wide assortment of services from high-quality voice to high-definition videos anywhere in the world through high data rate wireless channels Young Kyun et al, 2005. For the aspiration of high data rate, broad frequency bands are required and such broadband can be obtained by higher frequency bands such as microwave, millimetre-wave etc Communications Magazine, IEEE 2008. Developments are being carried out for a higher capacity with the help of the terminal protocol technology. A separate technology known as the public software platform technology is used to enable the application programs for downloading, and to provide high quality media coding technology over mobile networks. 4G mobile technology will have higher transmission data rate than 3G for the purpose of better communication. The goal of 4G is the convergence of wireless mobile with wireless access multimedia communication technologiesGary J.Mullett., 2005.2.5.1 Expected Characteristics of 4G Mobile MultimediaInformations that could be accessible from anywhere globally.Transmission of real-time data in a high-level quality, since demand for multimedia data is increasing day after day.The transmission cost is expected to be low.Personalized integrated service instantlyGour Ka rmakar et al, 2008.4G is expected to provide an improved broadband, much better than the 3G technology.The flow of data transmission could be in a higher speed for a better service.4G is expected to provide the users with high quality colour video images and 3D graphic animation gamesYoung Kyun et al, 2005.Mobile multimedia in interaction.Mobile multimedia in action.4G is also expected to be a combination of WiMAX and WiFi and such advanced multimedia system has been developed with two main architectures,Interworking This is used to work internally among different networks such as wireless LAN ad-hoc, digital video broadcast-terrestrial(DVB-T).Integration This is to provide a seamless integration of all the generation of mobile system into a single technologyRuiz 2002.3.0 Research and investigationSince this paper focuses mainly on the implementation of multimedia it is appropriate to investigate and compare this generation (4G) with the rest of the previous generations. This genera tion of mobile system includes all the technologies that were involved in the implementation and the working of the 3G. Some special technologies such WiMAX are also included to deliver any fundamental shift in the underlying cost. 4G can be called as the evolution and the revolution of the mobile systems. It is just because some of the techniques are expected to be derived from the previous generation (3G) and some are to be new innovation technologies. Technologies are being developed by the 3GPP long-term evolution project team to make a move from the current generation to the next generation. This project is carried out such a way that this generation has the maximum level of multimedia applications that benefits the end users. Thus a great expectation is on this generation of mobile systems and the whole world is looking forward to work on this technology in the near future. This generation of mobile systems cannot be compared to the first (1G) or the second (2G) generation sin ce its (4G) capability is far beyond these generations.There are some challenges to be faced while implementing this generation of technology (4G). The major challenges that are to be considered are the mobile station, systems and services. It is because of the advanced technologies deployed in the generation and so the systems are required to support such advanced mobile multimedia technologies. The mobile stations need to work in that speed of this system only then the data transmission will be continuous and without any delay in accessing for the users.4.0 ConclusionSumming up the whole paper it is noticed that nothing could take place without a mobile multimedia application and communication. The different generations had different specialities and different technologies, but every time the system improves with the forth coming generation. For every generation the mobile operators around the globe are offering an increasing variety of mobile multimedia service Gary J.Mullett.,20 05. In the first generation (1G) basic trends towards a mobile system had been described, but it is no more used. Similar way in the second generation (2G) an advanced study has been made since this system is still being used in some countries. The next generation (3G) which is being used now dealt with the emerging technologies as well as the path way to the future generation. On the whole the implementation of mobile multimedia in 4G is well spoken and some solutions were given to overcome the problem.

Why personal management is important to firms

Why personal precaution is important to firmsHuman Resource charge, in simple, is a way of counsel that links people-related activities to the schema of a cable or physical composition, which at the same time satisfies individual needs and needs of employees. Over the years, Human Resource management went through lots of changes in its functions, roles, objectives, etc and, in the impersonate day, it has reached a milestone from being just an administrative and operational management (personal management) to a strategic contributor (SHRM).The purpose of this report is to critic eachy analyze the sizeableness for HR management to transform from being primarily administrative and operational to becoming a much strategic contributor.The objectives of this report argon to,Explain What is own(prenominal) Management and what is Human Resource ManagementIdentify the factors which influenced the changeExplain The importance of shifting from Personal Management to SHRMPresent real w orld examples to inst altogether the importance of the changeThis report will be foc use on the secondary research materials such as Human alternative books, vocation articles, online journals, passkey web pages to provide explanations and real world examples for the reader, to support the argument.Personnel Human Resource ManagementTraditional HRM or Personnel HRM can be specify as intervention, directing, and controlling of individual employees rather than of employee as a group. It deals with individual relationships, including employees problems with management with employees as non-organized groups. It covers the acquisition and. (Perfecto S. Sison,2009,p17)Basically strength HRM is considered as a traditionalistic, routine, maintenance-oriented, administrative function which doesnt involve the higher aim managers of the governance, and, maneuver at the operational level of an organization, performing tasks such as dealing with pay sheets, complying with employment l aw, and handling similar functions, etc. This mainly focuses on the individual person rather than the employees as whole and tries to satisfy the employees employ wages, bonuses, compensations, simplified jobs, etc and to ultimately result in achieving organizational success.As mentioned above, the functions of personnel HRM can be broadly classified as employment, development, compensation and employee relations, which involve only the lower level management of an organization, reservation it a separate function from the main management of the organization.strategic Human Resource Managementstrategic HRM focuses on get holding all the HR functions of an organization with the business system that the organization is currently based on. SHRM is generally perceived as a distinctive approach to managing people which seeks to achieve agonistic profit through the strategic development of a highly committed and capable hands (Appleby Mavin (2000) s555).SHRM is about managing the h uman capital of an organization in such a way as to achieve some type of competitive edge. Having not only a committed practiseforce, but also having a workforce that is highly trained for the job that must be performed achieves the competitive edge. Moving in this direction is where human resources become SHRM.The starting point for SHRM, unlike the traditional HRM which starts from the people, starts from the organizations requirements and needs about having a suiatable workforce. Also SHRM involves not only the operational level managers, it involves higher level managers such as HR managers and it directly incorporates with the organizations strategy by formulating, implementing and evaluating companys strategies through human resource activities which may involve recruiting, selecting, rewarding and training company personnel.The Below diagram shows how Human Resource Strategy matches the cheek strategy.Managing human resources personnel management in transition/ By Stephen B ach/4th editionBlackwell bublishin, 2005The above diagram suggests that modern HRM is not a apart(p) function as it was in past, and clearly shows that it is interconnected with the strategy, culture, current situation, financial resources of the organization.SHRM is focused on the contributions that the HR strategies could make to enhance organizational effectiveness, and how these strategic contributions argon achieved and it involves designing and executing a set of internally constant policies and procedures to ensure that an organizations human capital contributes to the core business objectives and strategies.Contrasting Personnel Management with Strategic HRMPersonnel management, from name itself suggests that, it is all about managing and developing the people and the skills employed. On the other hand, SHRM is focused on developing employee knowledge, abilities, talents, aptitudes, creative abilities, etc.Personnel management is a much reactive way of managing HR because it only includes administrative tasks that ar both routine and traditional only providing a response to demands and apprehends as they are presented. Where as SHRM is more proactive, involving continuous development of HR functions and policies for the purposes of improving a suitable workforce for the company, in present and for future needs.Personnel management is often regarded as an independent function which typically the sole responsibility of the personnel department of an organization, where as SHRM is an unified function which often involves all the managers of an organization in some manner to develop the skill sets and abilities of different employees in different departments to achieve a main goal of the entire organization.Personnel Management creates high ambiguity in achieving goals and taking decisions as its a separate function from the core management where as SHRM delivers less ambiguity as it is in line with the organization strategy and integrated with other functions of an organization.Personnel management motivates employees through increased salaries, bonuses, compensations, simplified jobs etc, where as in SHRM, the motivation is gained through work groups, effective strategies for meeting challenges, and job creativity.Transition from Traditional HR to SHRMIn the modern business world, the key for a successful business is to integrate all the functions of a business to make sure all departments and functions of the business flows in the same direction. To achieve that competency, the traditional HR managing system had to be transformed into a more integrated, top-management-involved, strategy oriented function, known as SHRM. Competition, Globalization, technological advancement, demographic factors are the most possible factors which influenced the change.Competitive advantageWhen a firm is implementing a value creating strategy not simultaneously being implemented by any current or potential competitors, then it can be verbalise the firm has acompetitive advantage (Managing human resources personnel management in transition/By Stephen Bach) SHRM system capabilities can contribute to sustainable competitive advantage because they 1) can help exploit opportunities and neutralize threats in a firms environment, (2) are difficult to develop and therefore rare in the competitive environment, (3) are very difficult to imitate, and (4) cannot be easily displaced by strategically significant substitutes. Delta Air Lines, Southwest Air lines, Walmart are good examples for businesses which climbed to the top of the ladder using the competitive advantage.Changing the Mind SetBusinesses have to completely change their mind set in the process of making personnel management into a more strategic partner. Personnel managements significant focus on administrative tasks and the inability to directly measure its impact on the outcome was the major great deal fall of personnel management, limiting its contribution to the b usiness strategy. Therefore, Strategic HRM needed a completely different mind set, which focuses mainly on transformation using change management instead of focusing on administrative and operational activities.Demographic InfluenceIf the business strategy of the organization is to spread the business in different geographic athletic fields or in different cultural backgrounds, the business should use, not personnel management but SHRM to match the business strategy. Using the personnel management will disregard the fact that the employee should culturally match the job, should be equipped with appropriate language skills, match the required gender and the religion, to suit the area that he has to work, and it will only facilitate to achieve the HR strategies like recruiting cheaper people, having basic qualifications etc. This has a negative impact on the business as it cannot effectively serve their customers, so the business has to use SHRM in order to align the HR strategies wi th business strategies, to consecutively match the business that they are doing.IBM in Australia and New Zealand is made up of many different people from many different cultures and backgrounds. The common thread between us is our commitment to IBMs success in the marketplace and IBMs long-standing values and belief in inclusion http//www-07.ibm.com/au/diversity/cultural_awareness_and_acceptance.htmlImpact of GlobalizationIn order to grow and prosper many companies are seeking business opportunities in global market. This has affected the HRM management system as well. So globalization is the main component that would affect to the shift of THRM to SHRM. It is the desegregation of business activities across the geographical and organizational boundaries.Coca Cola fraternity has 92,400 associates around the world live and work in the markets we serve more than 86 percent of them outside the U.S. In this geographically diverse environment, employees learn from each market and share those learning quickly. As a result, Coca Cola Company culture is ever more collaborative. From beverage concept and development to merchandising, our associates are sharing ideas across departments and markets in new ways. Consequently, Coca Cola Company associates are increasingly enthusiastic about their work and inspired to turn plans into action.Coke web positionTechnologyAs the rapid change of technology, the companies have to change their human resource management system into more strategic approach. The strategic HRM along with technology facilitates employees to improve their work life sleep, creativity and productivity.For example Motorola is extending human capabilities by providing integrated wireless communication and embedded electronic solutions for the individual, the work-team, the vehicle, and the home. Motorola is committed to providing technology that will increase employee productivity attract and retain key talent and help employees balance their professional and personal lives. Source http//www.bc.edu/centers/cwf/research/highlights.html)The recruitment goes high-tech in Vietnam the service is an extension of the Labor Departments website (www.vieclamhanoi.net), where employees can access job information. It is said to be the Departments solution to ineffective and formulaic job fairs in Vietnam. The new service will make it faster and easier for employers and job seekers to connect.As a start, the new online site has employment details from over 1,000 foreign and local companies in Hanoi, and will soon expand to 1,400. Within the first week of its launch, employers had connected with and hired almost 1,300 job seekers through the service.Current Role of SHRMThe business world today uses the SHRM methods and benefits thorough it very effectively. Some businesses focus on HR strategy more than the business strategy sometimes, and in some occasions the HR strategy becomes the business strategy as well.Microsoft is a good example for the HR strategy to become the core business strategy as well. A lot of what we do with the employee value proposition is just win in the marketplace. People want to know theyre with a winning team. I tell Lisa still that in some senses our No. 1 HR strategy is our business strategy. When were succeed and winning and doing great stuff, success breeds success. Business weekThe following diagram indicates how the Australian Governments Department of Education, Science and Training has executed their HR strategies to be align with the key organizational strategies. This resulted a positive outcome of the departments people management strategies in creating a motivated and engaged workforce and, through this, achieved a strong contribution to the delivery of business outcomes.An emphasis on strong leadership is a key strategic element for creating an environment of respect, support and development for all people in the department. In this way, the department has built and maintained a creat ive and engaged workforce able to deliver the governments growing and diverse education, erudition and training agenda.http//www.annualreport2007.dest.gov.au/chapter_eight/people_management.htmDuring the recession back in 2008, Pepsi came up with a business strategy to cut their cost, and the HR strategy matched the business strategy by set off employees. According to Pepsi Bottling Groups chairman and chief executive officer Eric Foss, Pepsi Bottling Group Inc is planned to slash about 3,150 jobs across US, Canada Europe and Mexico as part of its restructuring plan. This is pass judgment to result in pre-tax savings of up to $160 million. These moves will allow our business to better deal with the challenging macroeconomic conditions that currently exist, http//www.newsweek.com/id/121095Coca-Cola has proved that accommodate career development to suit high-potential employees can dramatically increase internal promotions and thereby save the company huge recruitment costs which was a major objective of the finance division to reduce the overall cost.ConclusionPersonnel HRM is considered as a traditional, routine, administrative function which doesnt involve the strategic level of the organization, and, creates high ambiguity, tends to be more reactive and works as a separate unit apart from the organization.strategic human resource management is a function which is focused on aligning the HR strategy with the overall business strategy to achieve organizational success and, is considered as a more proactive, integrated, and less ambiguous way of managing HR.Factors such as competition, globalization, economy, demographic factors, improving technology caused the human resource management to change from Personnel management to Strategic HRMMicrosoft, IBM, Motorola, South West Airlines, Delta Air lines, Toyota are few examples for organizations who achieved business success through implementing SHRM in their organizations.By critically analyzing all the facto rs in this report, it can be concluded that it was exceptionally important for the businesses to change their way of managing human resources from traditional HRM to Strategic HRM, in order to face the external factors effectively and lead their business into the top of the ladder.

hoes and bitches :: essays research papers

Fuck, sittin up lettin these motherfuckerz know, thoughYoure my pimp buddies, my boy Sean Dogg, you on a mission (Yeah, baby)Creep Dogg, I know you trippin (I feel you) Ya heard me? (um-hm)murmur We just sittin up in here droppin game about these motherfuckin...HOS(HOS?) Thats right, hos, and that what the topic is forthwith on the show hos(Why you always gotta talk about em?) I mean, cause if you gotta blame it on somebodyYou might as well blame it on a motherfuckin ho....beat kicks inYou feel me, Meech(Now that I think about it...) It was all on a motherfuckin ho(Ya heard me?) That the topic today HosLive here, Snoop Dogg, and uh..what Im gonna do right hereinhales besides smokin this weed...Im a holla at chyall...It was all on a ho, in one minute or two it, exchangeablewisecause I know I got it like that...yknahmsayin?It was all on a ho (Ho, ho, ho)"Now that I think about it?" echoesShiit, niggaz straight feelin like Bobby Womackis in this motherfucker tonight...yknahm sayin?Thats the way I feel about cha...hm hm..it was all on a ho...But uh...its Nineteen-motherfuckin-Ninety EightAnd I believe today is uh...October 31st, if I aint...wrong...right, nigga?Yeah, yeah there, so uh... as they say in Halloween world or...White world or just a world, in general jocularity or Treat, bitch (Ha ha)Ya feel me? (Ya heard me?) We puttin this Space-Age pimpinFull ?Fledge? pimpin right here...yknow?Right now, bitch cant even look at meBitch you under arrest for "Reckless Eyeballs"We just doin this real P-Im right about now, ya feel me?(Thats it...thats it...) Because...I mean, I got a big grip...a BIG, BIG memory, cuzI remember a unit of measurement lot of bitches didnt wanna give no nigga no title "Playa"Bitches wouldnt even look at me, yknahmsayin? (Yeah you)They just want a nigga to bust a rap about em, yknow (Yeah you)Buy em sometin to eat from...IHOP, yknowGo get em a Big Mac value pack or sumthin...But uh...Im a report you what I reall y remember the most about these bitches, cuz(What chu remember, dawg?)Snoop rapsI remember Rachel, Tina, Lisa, and Gracecause every single one of them had a special present in my heartFrom the start, see I was just a young puppyA young dummy, panties, bitches to fuck with meNow that I grew up and blew up, I look backand thanked thought on these hos, they straight to up, know what?Im in effect for the nine-eight

Laudans Theory of Scientific Aims Essay -- Laudan Science Utopia Argu

Laudans Theory of Scientific AimsI criticize Laudans constraints on cognitive aims as presented in Science and Values. These constraints are axiological consistency and non-utopianism. I argue that (i) Laudans prescription for non utopian aims is too restrictive because it excludes ideals and characterizes as irrational or non-rational numerous human contingencies. (ii) We aim to ideals because there is no cogent way to specify in advance what degree of deviation from an ideal is acceptable. Thus, one cannot divvy up with ideals. (iii) Laudan does not distinguish difficult from impossible goals, making his injunction against utopianism imprecise. It is semantically utopian and, furthermore, a prescription for conservatism and mediocrity. (iv) Goals often play off each early(a) or are at least partially incompatible. Since Laudan does not say how to prioritize incompatible aims, axiological consistency is an utopian desideratum. Thus, his constraints on cognitive aims contradict on e another. Finally, (v), Laudans axiological constraints are too weak and in order to strengthen them, he must invoke without justification some implicit pre-philosophical cognitive aims. This opens the logical possibility of axiological relativism, which Laudan attempted from the beginning to avoid. Laudans Theory of AimsIn Science and Values, Laudan has developed the view that our scientific aims can sometimes be rationally selected by imposing two constraints (1) on them1. they should be jointly consistent,2. a pragmatic constraint of empirical realizability, or non-utopianism. This last requisite follows from Laudans means-ends belief of rationality,To adopt a goal with the feature that we can conceive of no actions... ...victory, one obtained by just means, i.e., the means employed should not constitute a greater evil than the evil the war was intended to remedy.(13) Since some axiological inconsistencies can be only pragmatic, it is not always clear whether some charm of id eals is mutually inconsistent.(14) Cf., N. Rescher, The Strife of Systems, chapters 7 & 8.(15) When this happens, our passionate nature will decide what our intellect cannot adequately settle.(16) Laudancs meta-aim of axiological consistency is a goal suspect of organism demonstrably utopian, because it is not likely that we will ever have a guess of rational value priorizations. So it is not reasonable by Laudans meta-methodology own standards. If so, Laudans theory would be suspect of being self-referentially inconsistent.(17) Cf., Laudan, 1996, Beyond Positivism and Relativism, p. 16