Classics 20 - discovering Romans Essay Example | Topics and Well Written Essays - 1250 words

Classics 20 - discovering Romans - Essay Example as such a playwright who infused humor in comedy with several other literary techniques to enact and resolve such types of cultural conflicts as generational and social problems as portrayed in the discussion below. In his play entitled Brothers, Terence uses fictional characters as he attempts to analyze and represent that various types of cultural conflicts that existed in the society. The characters possess appropriate personalities a deliberate feature that Terence employs in order to justify the conflicts that existed during the early Roman society. Demea one of the key characters is an Athenian man with two sons Aeschinus  and Ctesipho. Demea is a strict father who strives to raise his children in a manner he considers upright. In an unprecedented shift, Demea separates his children at a tender age thereby giving one of his sons to his brother Micio while he remains with one of the sons, Ctesipho. While the playwright does not validate Demea’s decision to separate his children, the separation helps portray the various types of cultural conflicts that existed in the Roman society. The early Roman society expected parents to raise their children. Such is a portrayal of responsibility. Parents therefore make decisions for their children as they grow. This way, children grow into adulthood as defined by their parents. By separating the two sons, Demea develops a scenario where his sons grow into two different adults with different personalities. The relationship between sons and fathers for example influences the nature of adults the sons become. As explained earlier, Demea is a stringent father and a strict disciplinarian. His brother Micio is an easy going and liberal bachelor. His lifestyle therefore influences the relationship he creates with his nephew, Aeschinus. The separation of the boys at such tender age instigates the formation of difference personalities in the boys owing to the fact that they live the rest of their lives with two different men

Kristens cookie company Essay Example for Free

Kristens cookie company Essay From the given data we can draw the following Process Flowchart The case analysis yields the following points 1. The time taken to fill rush order will depend on whether there are any orders that are being processed currently or not. Accordingly we will have two scenarios a). No order is being processed when the rush order is received. The time in this case will be equal to the sum of the time required for all the processes. Time = 6 + 2 + 1 + 9 + 5 + 2 + 1 = 26minute b). An order is being processed when the rush order is received. In the worst case, the cookies will have just been put in the oven. Thus oven will not be free before (1 + 9)= 10 minutes. By this time, the washing of the bowl and mixing of the dough for the rush order will be done. This will take 8 min. Since oven will not be free for 2 more minutes. Thus total time for this process will be 8 + 2 + 1+ 9 + 5 + 2 + 1 = 28 minutes Every additional order of a dozen cookies will take an additional 10 minutes to fulfill (as the time taken for baking is the only bottleneck involved) 2. If we are open for 4 hours (or 240 minutes), the number of orders that can be filled will be: Every order will take 10 minutes, since the baking time (ie 10min) is the bottleneck, except the first order which will take 6+ 2 =8min in the beginning and the last order which will take 5+2+1=8 more minutes. Thus, [240 (8+8)] / 10 = 22.4 orders can be filled in a day. That is 22 orders or 22*12 = 264 cookies in a day. 3. I am performing the process of washing, mixing and filling the dough in the tray, while the roommate is putting the tray in the oven, packing, and collecting the payment Thus for each order I spend: 6 + 2 = 8 minutes Roommate spends: 1 + 2 + 1 = 4 minutes A problem of idle time arises when more than one order is to be fulfilled, now if 2 simultaneous orders come, then I will have an idle time of 2 minutes and the roommate will have an idle time of 6 minutes. 4. If we order 2 dozen cookies or 3 dozen cookies, then my time will be reduced for washing and mixing, since the dough for 3 dozen cookies can be mixed together. That is my time will be reduced by 6 minutes for a 2 dozen order and 12 minutes for a 3 dozen order. My roommates time will be reduced by 1minute for 2dozen and 2 minute for 3 dozen. It is the time required for collecting payment since now she will collect payment only once for the whole order. However the total time for the process is still the same, since the baking process is the bottleneck and this will not affect the process of baking ,If this time that is saved, can be utilized for some productive work, which can earn more than the discounts we give, only then should we give discounts for 2 dozen or 3 dozen orders. 5. The business can be run smoothly using only one food processor, but the minimum number of trays that are required are 2 trays. This can be explained as follows The total time required for fulfilling an order is 26 minutes, now if another order is taken before the fulfillment of the first order then we will need another tray in which to place the ingredient mix and prepare it for baking. If we have further orders then the first tray can be used again since it will have come back after the cooling cycle. 6. To make cookies in lesser time we can use 3 ovens or use an oven with a larger capacity. With 3 ovens we can make 3 dozen cookies in just 31 minutes as compared to 48 minutes taken with just 1 oven. This amounts to an increase of 35% in sales due to time being saved. Addition of an extra oven can also help in this regard; with an extra oven we can fill 28 orders in a day instead of only 22 orders. Thus the additional rent that we can pay for an additional oven will be an amount lesser than the additional profit made by tending to 6 extra orders in a day. The additional oven will be very useful since the main Bottleneck encountered in this process is the time taken to bake the cookies. Additional analysis 1. If I were to do the whole process by myself it would take me 36 minutes to fill 2 orders which come back-to-back. The problem in this case would be that there can be no parallel processing. Thus after every 2 orders the process of baking has to start afresh, hence the total number of orders that can be filled per day will be X = (240*2)/36 = 13.333 Therefore only 13 orders can be filled everyday as compared to 22 that can be filled by 2 people. Hence working alone would have the same costs but sales would decrease by close to 50%. 2. There will be no effect on the time taken to manufacture the Crash priority order that has come up; both the new order and the order already in the oven can be delivered on time. The only problem here can arise if we have other orders in queue when this order arrives, then those orders will have to be kept waiting when we attend to this order. We can charge the customer a premium which will be equal to the number of orders whose delivery time will be extended beyond an hour due to this order. i.e. if we have 6 orders in queue and 3 of them are delayed due to the new order then Premium charged= No. of orders unfulfilled due to the new order * price; 3. The entire process time taken here is 26 minutes; every additional order will take an additional 10 minutes. Therefore we can service 4 orders in the first hour and 6 orders in every subsequent hour, this holds good if we have to deliver within an hour. If that restriction is relaxed, then delivery time we promise will be determined by the number of orders already in queue and any work-in-progress The formula that we can use for determining delivery time will be Time = (No. of orders in the queue*10 minutes) + (Work in progress* Time remaining in baking) + 10 minutes (Baking time of the new order) + 8 minutes (time till packing) i.e. if we have 3 orders in queue and another order which has to be baked for a further 5 minutes the delivery time we can promise will be Time = (3*10) + (5) +10+8 = 53 minutes. This is how we can promise delivery. 4. The major factors that should be considered at this stage of planning the business are what prices to charge, how many orders to accept and what can the profit be, the business has no extra costs apart from the input costs. But to safeguard against breakdown of equipment we must add a maintenance charge for the machine maintenance, the other costs that can come into picture are the opportunity costs, i.e. if our time was utilized in other tasks what could have been the profit we could have made. Hence these are the important factors that must be considered at this stage of planning. 5. If the product was a standard product then the following changes could be made * We can have 3 ovens, this will be useful because if the product is a standard one then we will always make 3 dozen cookies every time we prepare a mix, thus it would be useful for us to have 3 ovens as it would considerably reduce our time and give faster output * We can increase the number of orders that we can service each night * The order-taking system will be changed since now there is no customization so we will only be required to ask the customer as to how many dozens does he/she want These are the changes that should be made if the product is changed to a standardized one.

Near the end of the book Atticus says to Heck Tate, Sometimes I think :: English Literature

Near the end of the book Atticus says to Heck Tate, Sometimes I think I'm a total failure as a parent, but I'm all they've got. How do you judge Atticus as a parent? Does he make any mistakes? What do other characters say about him? Near the end of the book Atticus says to Heck Tate, "Sometimes I think I'm a total failure as a parent, but I'm all they've got." How do you judge Atticus as a parent? Does he make any mistakes? What do other characters say about him? Atticus is a single parent who is nearly fifty years old when we first meet him. He lives with his two children, Jem who is 10 at the beginning of the book, and Scout who is six. His wife died when Scout was two, so Atticus has had to bring the children up for four years, on his own, with help from Calpurnia-a coloured servant. Atticus is a lawyer, who practises in his hometown, which is a small town called Maycomb in Alabama. Hard times fall upon the Finch family when Atticus is appointed to defend a black man, Tom Robinson, who has been accused of raping Mayella Ewell, a white girl. Atticus does not have to agree to take the case, but his self-respect and pride demand that he makes sure Tom gets a fair trial. He knows that he does not have a good chance of winning the trial, because it is a case of a white mans word against a black man, he admits this, "we were licked before we started". This act displays his belief in humanity and his sense of justice. It also verifies that Atticus is not a racist man and views the black community as equals. This attitude was not prevalent at the time, despite the fact that it was over seventy years since the Civil War. We learn of Atticus' approach to bringing up his children when Scout says, "he played with us, read to us, and treated us with courteous detachment". This, however, is not the only view Scout and Jem have of their father. To begin with they seem disappointed that their father does not do the same sort of things that other fathers do. He does not play football or poker, and he does not drink or smoke. Even though Atticus may have been remote in some of his dealings with his children, he did speak frankly to them, even about embarrassing things. He bought them a shotgun for Christmas, telling them not to kill a mocking bird. He may have been reserved, but I think he was

The Application of Consumer’s Knowledge

| CONSUMER BEHAVIOR PAPER| The Application of Consumer’s Knowledge and Involvement Concept in â€Å"Adu Segar Larutan Penyegar† Case Study from Brand Cap Kaki Tiga Perspective | September 2012| MMBM Batch 25 Team #2 Dickson Mulia 0152121007 Genoveva Iswati0152121016 Arfianti Puspitarini0152121035 Maulana 01521210xx EXECUTIVE SUMMARY Larutan Penyegar Cap Kaki Tiga, currently being manufactured by PT Kinocare, is facing a fierce competition against Larutan Penyegar Cap Badak since Wen Ken Drugs decision in February 2011 to withdraw the license from PT Sinde Budi Sentosa and granted it to PT Kinocare.In the market, the new Larutan Penyegar Cap Kaki Tiga is perceived as a replica product of its predecessor and they are struggling to gain consumer brand awareness and eventually become consumer’s choice. In this case study, we recommend Larutan Penyegar Cap Kaki Tiga to get out of the tight corner by implementing a breakthrough innovation in order to gain consumer inte rest and remove consumer’s visual imagery of Badak logo that has been anchored in consumer’s memory since 1937 I. BACKGROUND 1937 – The Product EraAbout 75 years ago, in 1937 four Singaporean Chinese families decided to go into business together to market a secret traditional medical recipe which becomes known as Three Legs Cooling Water. In Hokkien, ‘3 legs' (pronounced as Sa Ka) is a popular proverb meaning to flatter someone. But in the world of traditional medicine in Singapore and Malaysia, the ‘3 legs' means a simple effective way to prevent or heal fever and headache caused by ‘healthiness' in the body The logo features two legs on solid ground and one additional leg to provide additional support and expedite the healing process.The symmetrical legs represent equality for all and humbleness on others' views and suggestions. And finally, the circle marks the cohesiveness of the staff and customers centered on the triple legs 1978 – Introduction into Indonesia Market About 30 years ago, in 1978 Wen Ken Drug Co. Ltd Singapore granted the license of Three Legs (known locally as ‘Cap Kaki Tiga’) to PT Sinde Budi Sentosa as licensed manufacturer with headquarter located in Jakarta. 2011 – Transfer of License Wen Ken Drug Co. Ltd Singapore withdrew the license of Cap Kaki Tiga from PT Sinde Budi Sentosa and transfered it to Kino Group.February 2012 – The Competition Kino Group was prohibited from using Cap Kaki Tiga brand together with Cap Badak painting on the product. PT Sinde Budi Sentosa has won their claim over the usage of Cap Badak painting on their products and Kino Group may use Cap Kaki Tiga brand. This is the beginning of the competition on cooling water between Cap Kaki Tiga and Cap Badak. Following is the comparison of the product : Larutan Penyegar Cap Badak (Sinde) and Larutan Penyegar Cap Kaki Tiga (Kino). About Kino Group Kino Corporation started as a small distribution c ompany named Duta Lestari Sentratama back in 1991.Another big step was taken in 1999, Kinocare Era Kosmetindo,  manufacturer of a wide range of personal care products for all genders and ages was established. 2003 saw Kinocare Era Kosmentindo enlarged its businesses further into homecare division by providing a wide range of homecare products under the brand Sleek. Expanding  into Asian region, in 2002 Kino opened its branch office in Malaysia; Kino Care (M) Sdn. Bhd. , and in 2003 in the Philippine; Kino Consumer Philippines Inc. and also established distributorships with some other big distributor companies in Singapore, Brunei, Vietnam and Myanmar. Kino Group consists of the following: . PT KinoCare Era Kosmetindo : Personal care and Home care products (Kino Sweat, Ovale, Eskulin, B;B Kids Shampoo, Ellips, Sleek, Cap Kaki Tiga) 2. PT KinoSentra Industrindo: confectionary products such as candies, snacks and chocolates (Kino Candy) 3. PT KinoAid Indonesia : Pharmacy and Bevera ges (Resik V, Absolute, Panthers) 4. PT Duta Lestari Sentratama : Distribution After almost two decades, Kino Corporation Group   products are now available in big distributors, hypermarkets, supermarkets, mini-markets, thousands of cosmetic stores as well as   million of small traditional outlets throughout   the Indonesian archipelago.Kino’s product quality has met international standard qualification, proved by the increasing demands from the markets all over the world. II. BASIC CONCEPT AND THEORY The scope of analysis of â€Å"Adu Segar Larutan Penyegar Cap Badak vs. Kaki Tiga† case is focused on Consumer’s Product Knowledge and Involvement concept. Consumers have different levels of product knowledge, which they can use to interpret new information and make purchase choices. Levels of knowledge are formed when people acquire separate meaning concepts (accretion process) and combine them into larger, more abstract categories of knowledge (tuning).The levels of product knowledge are classified based on below spectrum: More Abstract| | | Less Abstract| Product Class| Product Form| Brand| Model/Features| â€Å"Larutan Penyegar†| Ready-To- Drink| Cap Kaki Tiga| Original(Bottled , 200ml ; 500ml)Fruity taste(Canned, 330ml, available in 7 variants)| Because consumers are likely to make separate purchase decisions at each level of knowledge, marketers need to understand how consumers organize their product knowledge in terms of these different levels.Thus, based on this concept, the basic questions that might arise are â€Å"What are the levels of product knowledge for â€Å"Larutan Penyegar†? and â€Å"Which are the dominant factors that influencing consumer’s purchase decision? † The knowledge of consumers is organized into means-end chain concept. In this concept, consumers can have three types of product knowledge: * knowledge about the attributes or characteristics of products, * the positive consequenc es or benefits of using products, * the values the product helps consumers satisfy or achieve Products as Bundles of AttributesThe simplest line to describe â€Å"Products as Bundles of Attributes† is that it is the physical characteristic of the product itself. From a cognitive processing perspective, we might wonder if consumers really have knowledge in memory about all of these attributes and whether consumers actually activate and use this knowledge when deciding which products and brands to buy. To evaluate whether consumer awareness of product attributes of â€Å"Larutan Penyegar† , we might get the figure by asking â€Å"Do you know the basic ingredients being used in this product? or â€Å"Would you compare the ingredients of each brand? † Products as Bundles of Benefits Marketers also recognize that consumers often think about products and brands in terms of their consequences rather than their attributes. Consumers can have knowledge about two types o f product consequences: functional and psychosocial. Functional consequences are tangible outcomes of using a product that consumers experience rather directly while psychological consequences of product use are internal, personal outcomes, such as how the product makes you feel. Products as Value SatisfiersConsumers also have knowledge about the personal, symbolic values that products and brands help them satisfy or achieve. Values often involve the emotional affect associated with such goals and needs (the strong feelings and emotions that accompany success). In contrast means–end chain links consumers’ knowledge about product attributes with their knowledge about consequences and values. In other words, consumers see most product attributes as a means to some end. The end could be a consequence (a benefit or a risk) or a more abstract value. A common representation of a means—end chain has four levels:Brand| Attributes| Functional Consequences| Psychosocial C onsequences| Value| Larutan Penyegar Cap Kaki Tiga| Mixture of medicinal ingredients | Help relieve sore throat | I feel better / healthy| -| Based on above figure, the means – end chain of Larutan Penyegar Cap Kaki Tiga ends at the level of psychosocial consequences. III. CONSUMER ANALYSIS Having all the questions behind the basic concept, we must get the answer in order to understand the levels of consumer product knowledge, the means-end chain of â€Å"Larutan Penyegar Cap Kaki Tiga† and whether consumers aware of the competition of â€Å"Cap Badak† vs. Cap Kaki Tiga† and if the subjected case influences the purchasing behavior. Therefore, a small research was conducted with the following design: Methods: Quantitative, Face to Face interview Geographic location : Jakarta, Bogor Sample criteria : Consumer of â€Å"Larutan Penyegar† with the following constraints: * 18+ years old * Purchase decision maker for Larutan Penyegar RTD * Purchase Larutan Penyegar RTD in last 6 months Sample size : 21 samples Research findings: 1. Cap Kaki Tiga name dominates the Top of Mind awareness by 90%, left Cap Badak with only 10% TOM. | Cap Kaki Tiga| Cap Badak|Top of Mind Awareness| 90%| 10%| Q: Thinking about â€Å"Larutan Penyegar† brands, what brand name do you think first of all? 2. 90% of respondents recall their last purchase of Larutan Penyegar brand is Cap Kaki Tiga   | Cap Kaki Tiga| Cap Badak| Last Purchase| 90%| 10%| Q: What was the brand(s) have you bought in past 6 months? 3. Interestingly, from 90% respondent who mentioned that their last purchase was Cap Kaki Tiga, only 19% who can distinguish the new packaging of Larutan Penyegar Cap Kaki Tiga and chose it, while 62% of the respondent most likely recall visual imagery of Badak and chose Cap Badak brand.The rest 19% didn’t remember which bottle that they bought. | Cap Kaki Tiga| Cap Badak| Don't Remember| Visual Imagery| 19%| 62%| 19%| Q: Now I would like to k now how familiar you are with the †Larutan Penyegar† product. 1 set bottles of Larutan Penyegar Cap Kaki Tiga vs. Cap Badak, and point which bottle they bought the last time 4. 90% of the respondent does not aware about the competition about the product   | Not Aware| Aware| Awareness about the case| 90%| 10%| Q: Do you know that currently there are two different products? 5.After the respondents are told about the brief description whether the â€Å"old† Cap Kaki Tiga is currently produced by different manufacturer (PT Kinocare), and the manufacturer of â€Å"old† Cap Kaki Tiga is now producing Cap Badak, only 10% of respondent who prefer Cap Kaki Tiga, 52% prefer Cap Badak and 38% would choose any products that is available in the store. | Cap Kaki Tiga| Cap Badak| Anything| Brand Preference| 10%| 52%| 38%| Q : After you have the knowledge that currently there are 2 brands, which product(s) that you would choose?To summarize, based on the research above , the insights are: 1. Most of the respondents (90%) do not aware about the competition of Larutan Penyegar products from the two brands (â€Å"Cap Badak† vs. â€Å"Cap Kaki Tiga†). 2. Inconsistency happened on brand name and product recollection. The high respondent mind share on â€Å"Cap Kaki Tiga† name (90%) is not translated into product election (19%) due to people historical memory about the product is anchored in the strong visual image of the â€Å"Badak† packaging. 3.An interesting fact appears when respondents are told about the difference of the brands, ironically most of them (52% vs 10%) prefer to choose â€Å"Cap Badak† instead of â€Å"Cap Kaki Tiga†. However, there is still an opportunity for â€Å"Cap Kaki Tiga† to win the 38% respondent who would choose any brands. Then, based on insights above, we can identify few problems of Cap Kaki Tiga current products, which are: 1. â€Å"Badak† logo imagery is very str ong in consumer’s mind. To win over â€Å"Badak† image is quite impossible eventhough consumers have strong awareness on â€Å"Cap Kaki Tiga† name.If both products have to be in head-to head competition, such in display, most likely consumers will always choose â€Å"Cap Badak†. 2. From interviews, we got few comments about â€Å"Cap Kaki Tiga† logo which is not quite familiar and don’t look interesting at all. Some of them think that logo of â€Å"Cap Kaki Tiga† makes the product looks like a fake. Some even thought the logo looks associated with poisonous mosquito-killer insecticide product logo. IV. RECOMMENDATION â€Å"RECOVERY/SOLVING† AND KEY LEARNINGOur group proposes several recommendations for â€Å"Cap Kaki Tiga† brand to be considered: 1. Launch new format of â€Å"Cap Kaki Tiga† with totally fresh new whole concepts (packaging design, formats and marketing communications). a. Changes of packaging desig n should emphasize on the â€Å"Cap Kaki Tiga† name, as its strong point, and minimize the proportion of â€Å"Cap Kaki Tiga† logo, as its weakness point. b. Changes of bottle format with new shapes. We analyzed that with same bottle format as â€Å"Cap Badak†, it won’t be beneficial for â€Å"Cap Kaki Tiga†.The reason for that is the consumer will always associate the bottle format with â€Å"Badak† painting in it and they would most likely prefer it and assume the â€Å"Cap Kaki Tiga† current same format as a fake. c. To support the changes in design and bottle format, we have to give strong marketing communications emphasizing on historical â€Å"journey† of original â€Å"Cap Kaki Tiga† brand product. This approach has the ultimate goal to underline the originality of the brand with â€Å"Cap Kaki Tiga† as the holder of official license from Wen Ken Drugs since the very beginning and create consumer confidence that the product is not a fake. . In order to increase consumer involvement, we recommend Cap Kaki Tiga to tap into younger segment through its flavored variant product line by communicating â€Å"Larutan penyegar† as daily beverage. Through this strategy, it is expected to create a new image and perception that a consumer does not have to wait until he feels sore throat to consume â€Å"Larutan Penyegar†. To support this strategy, Cap Kaki Tiga might conduct a marketing event that promote consumer’s involvement in the usage of the product, for example : conducting 10K Running Competition for charity, sponsorship in sports competition (e. IBL) as the official beverage, sponsorship in school annual music festival, and so on. 3. Strengthen distribution channel is also key strategy â€Å"Cap Kaki Tiga† have to explore to win the competition. To target indifferent consumers, availability of the product is a must. Kino should have expertise on this area, sinc e other Kino’s products are already strong in distributions. 4. Have further research (ZMET Study) in order to get further insights on: d. The brand and logo association, how â€Å"Cap Kaki Tiga† brand and logo can affect the consumer purchase decision. e.To understand the key reason for purchase and also the influential touch point so we are able to develop effective marketing campaign on the new concept launch Key learnings from our study on â€Å"Cap Kaki Tiga† brand, stated as following: 1. Top of mind awareness of brand is not necessarily translated into consumer’s decision to purchase (share of market) for the case of â€Å"Larutan Penyegar† competition. Therefore, an effective marketing strategy is needed to drive consumer purchase furthermore. 2. High brands awareness means nothing if the consumers don’t aware about the product itself.A product must have a uniqueness to be able to distinguish itself from the crowd and chosen by the c onsumers. 3. â€Å"Cap Kaki Tiga† has to try to go out from ‘Red Ocean’ competition with â€Å"Cap Badak†. The more they are trying to compete head-to head with similar concept as â€Å"Cap Badak†, the less opportunity for Cap Kaki Tiga to win â€Å"Larutan Penyegar† competition. 4. It worth to have a shot on going to the market with fresh new whole concepts, because â€Å"Cap Kaki Tiga† has opportunity to be the ‘offense’ side, rather than â€Å"Cap Badak† as defense’ side. Offense as to grab the indifferent market as mentioned before on the short-term basis, and to grab the current market share from â€Å"Cap Badak† on longer term period. V. REFERENCE 1. Peter, J. Paul & Jerry C. Olson, â€Å"Consumer Behavior and Marketing Strategy†, 9th edition, McGraw-Hill International Edition, 2010. 2. http://www. wenken. com 3. http://harrysanusi. blogspot. com/ 4. capkakitiga. com 5. Suryadi, Dede, â₠¬Å"Adu Segar Larutan Penyegar†, SWA Magazine Edition 22, October 2011.

Internal Control and Risk Evaluation

A risk is the chance of a negative event occurring. Internal controls are policies and procedures set in place to reduce the occurrence of an associated risk. Risks are never entirely eliminated; however, internal controls help reduce the occurrence and balance the risk. This brief will discuss the risks of Kudler Fine Food’s current Accounting Information System (AIS). In addition, the internal controls designed to mitigate the risks. Furthermore, this brief evaluates the internal controls for the AIS. Last, this brief addresses other controls, outside of the AIS that Kudler’s may need. Identify Risks According to Hunton, Bryant, and Bagranoff (2004), â€Å"business enterprises face a variety of risks, including business, audit, security, and continuity risks. † Business risk means the company may not achieve its goals and objectives. A review of Kudler’s strategic plan will help determine the business risk. The adoption of the new Just-In-Time (JIT) inventory system would be an IT timing risk. An IT timing risk is an example of an internal business risk that Kudler would face. An audit risk is the likelihood that Kudler’s external auditor would make a mistake in his or her opinion of the financial statements. Audit risks are broken down further into inherent, control, and detection risks. Every business has inherent risk because doing business is risky in itself. Control risks are the likelihood the internal controls the company has in place would not prevent a material error. Detection risks are the likelihood the audit procedure would not detect material errors. Security risks involve data access and integrity. The AIS converts raw data into useful information. To ensure the data integrity, Kudler will need to control the risks associated with collecting and processing the data. By implementing the JIT inventory system and point of sale system, data is processed as soon as something purchased from the stores. This mitigates human error under the old system. Continuity risks are associated with the AIS’ availability, backup, and recovery. Kudler’s will need to implement stronger firewalls and larger servers. This will ensure when Kudler’s does business online, customers will be able to access the website at any given time. Any down time of the website would be potential loss of business. Internal Controls Management must design and implement the internal controls. However, this is just two steps of the control process. Management must evaluate the controls for effectiveness. Kudler’s size would not necessitate an internal auditor; however, an external auditor would be beneficial in testing the effectiveness of the controls. In addition, Kudler’s would need to document policies and procedures to establish an audit trail. According to Bagranoff, Simkin, and Strand, (2008, p. 50-251), these documents should include: 1. â€Å"A chart of accounts (with the purpose of each general ledger account)† 2. â€Å"A complete description of source documents individuals must use to record accounting transactions† 3. â€Å"A comprehensive description of the authority and responsibility assigned to each individual† Controls Outside the AIS Kudler faces other external threats as well. T hese threats can be reduced by securing the AIS with firewalls, anti-virus, anti-spam, and other anti-spyware software. This will deter any potential hacker from accessing confidential information. Whereas, the software will not completely eliminate the risks involved with doing business over the Internet or remotely from each store, the risks will be greatly reduced. Conclusion Risk assessment and internal controls are vital to Kudler’s continued success. Kudler will need to monitor the effectiveness of the internal controls once the new JIT inventory system is in place. In addition, management will need to assess the risks associated with expanding business. However, these risks are balanced out by the expected increase in business transactions to ensure Kudler’s lasting success.

Inland Beach essays

Inland Beach essays Margaret Creal leaves us with plenty to ponder about as her use of symbolism is used to describe the strength and wisdom of women along with the miracle of birth. Margaret Creal uses symbolism to link the fragility of birth to the delicateness of life. Margaret Creal describes the scenery at the beginning to illustrate what the surrounding beach looks like, however we can also see that her description also resembles the miracle of birth. It is evident that the bay as representing the outside world and the ocean as being still in the women. The bay empties through a narrow neck into the ocean(153). This description of the ocean and bay resembles how babies are brought into the world. This description helps the theme of the story as it may not be possible for all readers to figure it out but it is pretty interesting when found. When Ben tries to get back in from the ocean to the bay he struggles and kicks rhythmically. This is the same as birth in life as it is always difficult to get the child out of the mother. I said, Im trying to come in, and I cant (154). The author only allows us to see the story through the mothers eyes so we can never completely get the full impact of what Ben feels as he is fighting to get back in. This directly reflects what happens when babies are thinking when they are brought into the world. The mood of the story changes dramatically as the mothers attitude changes rapidly as Ben is stuck in the ocean. The mother is very happy when she gets to the beach as everything is in order but she becomes very angry with Ben, as he does not listen to orders. She is in fear as she finally discovers that Ben is moving further out and he cant come back in. She then feels pain in her stomach when she thinks that Ben and she are going to die. In the end the mother is happie ...

Gladiatorial Combat essays

Gladiatorial Combat essays Munera gladitoria (gladiatorial contests) hold a central place in our perception of Roman behavior. They were also a big influence on how Romans themselves ordered their lives. Attending the games was one of the practices that went with being a Roman. The Etruscans, who introduced this type of contest in the sixth century BC, are credited with its development but it was the Romans who made it famous. A surviving feature of the Etruscan games in the Roman contests was when a gladiator fell he was hauled out of the arena by a slave dressed as the Etruscan death-demon Charun. The slave would carry a hammer, which was the demons attribute. Moreover, the Latin term for a trainer-manager of gladiators (lanista) was believed to be an Etruscan word (Hopkins 50). Gladiators of Ancient Rome lived their lives to the absolute fullest. Gladiatorial duels had originated from funeral games given in order to satisfy the dead mans need for blood, and for centuries their principle occasions were funerals. The first gladiatorial combats therefore took place at the graves of those being honored, but once they became public spectacles they moved into amphitheaters (Dining 83). As for the gladiators themselves, an aura of religious sacrifice continued to hang about their combats. Obviously most spectators just enjoyed the massacre without any remorseful reflections. Even ancient writers felt no pity, they were aware that gladiators had originated from these holocausts in honor of the dead. What was offered to appease the dead was counted as a funeral rite. It is called munus (a service) from being a service due. The belief was that the souls of the dead are appeased with human blood, they use to sacrifice captives or slaves of poor quality at funerals. Afterwards it seemed good to obscure their impiety by making it a plea sure (Hopkins 170). So after the acquired person had been trained to fight as best they can, their training was to learn t...