Definition and Examples of Visual Euphemisms

Visual euphemism is the use of a pleasing or inoffensive image to represent an object, concept, or experience thats considered unpleasant, distasteful, or distressingly explicit. In  Forbidden Words: Taboo and the Censoring of Language (2006),  Keith Allan and Kate Burridge point out that visual euphemisms are commonplace; for example,  low-calorie salad dressing (usually  oil-free) is presented in shapely, slender-waisted bottles. The shape, the cleverly altered spelling and reversed coloring on some of the packaging sends out the message non-fattening loud and clear. Examples and Observations Good  visual euphemisms are  to be found in advertisements concerned with false teeth—something that no one wants to see. An advertisement for one fixative simply shows two beautiful slim blue cylinders fitting together perfectly, as a voice  praises the efficiency and salubriousness of the product.(Toni-Lee Capossela,  Language Matters. Harcourt Brace,  1995)Visual Euphemisms in Everyday Life: Romance in the Toilet Bowl CleanerSociety has many instances of visual euphemisms. Bald men wear toupees. Both sexes wear contact lenses. Fig leaves hide the genitals of statues. Pubic hair was airbrushed out of soft-porn photographs until the 1960s. The Society for Indecency to Naked Animals designed boxer shorts, knickers, and petticoats to cover the sex organs of animals during the 1960s (cf. Fryer 1963:19). Frilled pantalettes modestly hid the limbs (legs could not properly be mentioned, especially in America, see Read 1934:265) of the table and the pianoforte during the V ictorian era. . . .Attractive packaging itself is a kind of euphemism: emphasis on appearance instead of the product contrasts strikingly with the old-time grocer who displayed items in bulk. Lighting effects that redden meat, the waxing of fruit, and the attractive packaging are cosmetic; and like verbal euphemism, they create a positive illusion. Still photography, film, and television are superb media for deceptive euphemisms. . . . These media present a world of perfected forms in which there is romance in the toilet bowl cleaner, poetry in the sanitary napkin, temptation in the tampon, and beauty in a glass of dentures.(Keith Allan and Kate Burridge, Euphemism and Dysphemism: Language Used as a Shield and Weapon. Oxford University Press, 1991)SharksAs trash-happy and ridiculous as it sounds, the movie [Spring Break Shark Attack] isnt just another load of tired old beach bunk. For one thing, the scary parts really are scary, enough so that little kids should be sent to their roo ms--where, presumably, they can watch the less menacing aquatic antics of SpongeBob SquarePants. . . .When a partly eaten shark victim washes up onshore, for example, he really looks like a partly eaten shark victim, not the scrubbed-up visual euphemism of TV times gone by. Is this progress? Well--kinda?(Tom Shales, Cue the Shark Music and Prepare to Be Scared. The Washington Post, March 19, 2005)Sexual EncountersVictorian novels and pictures frequently feature a woman enthroned on a gentlemans knee as a visual euphemism for sexual encounter. Although William Holman Hunts famous picture The Awakening Conscience (1854) indicated that the fallen woman regained her moral conviction by showing her in the act of rising from her lovers knee, many pictures and stories celebrated the happy wife, held by her husband on his knee as both sweetheart and child.(Judith Farr, The Passion of Emily Dickinson. Harvard University Press, 1992)Deception and SecrecyThere is no doubt that some euphemism a dds dimensions of deception and secrecy. And in the case of the visual euphemism the illusion is very effective. Its always much harder to prove misrepresentation when a claim is expressed non-verbally; in other words, not in propositional language with actual nouns and verbs. The visual euphemism can be a lot more sneaky.(Kate Burridge, Weeds in the Garden of Words: Further Observations on the Tangled History of the English Language. Cambridge University Press, 2005)

The Invasion Of Privacy And Privacy - 1399 Words

Celebrities; They Have A Right To Their Privacy Too Invasion of privacy occurs way too often in society. How would you feel if you had your personal photos hacked, and then reposted onto the internet, what if they were your nude photos? What about your medical records, would you like to have your records stolen and then announced for the whole world to know? Many groups have their privacies hacked, stolen, abused, or even shared through other means of social media. Look at one particular group of people who seem to get that privilege taken away the most. That group is none other than the famous icons of our society, celebrities. Celebrities are not only viewed highly by fans, but also â€Å"hunted† by the others; many of them wanting their†¦show more content†¦Now imagine if this patient was a celebrity, everything that would happen to them as a non-celebrity just got multiplied by a million. Celebrities medical records are their property, and for their eyes and thei r doctor s eyes only. It is wrong and illegal to steal, look at, or access their records without permission. According to Charles Ornstein, â€Å"Improper access to medical information of celebrities and people in the news has been a bane of health systems around the country for years† (Ornstein). This means that for years and years, medical records have been accessed without consent and no one has changed any laws to prevent this from happening. Ornstein had also mentioned, â€Å"Under the federal law known as HIPAA, it’s illegal for health care providers to share patient s’ treatment information without their permission† (Ornstein). Not only is the act of accessing medical records without permission morally wrong but also illegal. Therefore celebrities need more privacy to protect their medical records. Celebrities’ personal photos are their property, and it is wrong and unlawful for them to be posted and made viral without their consent or knowing. On August 31, 2014, a website uploaded private photos of Jennifer Lawrence, in which she was nude. Terrence McCoy said in his article (4chan: The ‘shock post’ site that hosted the private Jennifer Lawrence photos,) â€Å"TheyShow MoreRelatedPrivacy Is An American Invasion Of Privacy3114 Words   |  13 PagesPrivacy is an especially equivocal idea, in particularly because invasion of privacy is a concept that is arguably questionable. Privacy has been defined as the right to be left alone without unwarranted intrusion by government, media, or other institutions or individuals. While this definition serves as a quick start to the right of privacy, there are still several interpretations as to what may or may not constitute as an invasion of privacy. What one person may believe to be an innocent curiosityRead More Privacy Is An American Invasion Of Privacy3113 Words   |  13 PagesIntroduction Privacy is an especially equivocal idea, in particularly because invasion of privacy is a concept that is arguably questionable. Privacy has been defined as the right to be left alone without unwarranted intrusion by government, media, or other institutions or individuals. While this definition serves as a quick start to the right of privacy, there are still several interpretations as to what may or may not constitute as an invasion of privacy. What one person may believe to be anRead MoreMedia Invasion of Privacy5852 Words   |  24 PagesSTATE UNIVERSITY SCHOOL OF COMMUNICATION A TERM PAPER SUBMITTED IN PARTIAL FULFILLMENT OF THE COURSE: ETHICS AND PROFESSIONAL PRACTISE (MAC 854) LECTURER: DR. JIMI KAYODE TITLE: MEDIA AND THE INVASION OF PRIVACY BY AKANDE ADEFEYISAYO ADEBOLARINWA †¢ SUBMITTED ON 30th JANUARY, 2010 INTRODUCTION Media practitioners possess the function of gathering, processing and disseminating news item to a heterogeneousRead MoreEssay on Invasion of Privacy975 Words   |  4 PagesInvasion of Privacy and Libel Case Study Invasion of Privacy and Libel Case Study Invasion of privacy is something that is a major concern among Americans. In this paper I will discuss Steve, who has recently joined a church. The church doctrine is such that members are to reveal indiscretions from their past. Steve has told them of some of his indiscretions but Steve is not happy about this and decides he would rather leave the church. 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Individuals should have the right to protect themselves as much as possible from privacy invasion and shouldnt have to give in to lowered standards of safety being pursued by the government.    EncryptionRead MoreInformation Of The Invasion Of Privacy1625 Words   |  7 Pageswriting papers, studying, Netflix, Youtube, social media, etc. With this expanding network of students, it should be apparent for everyone that they know the ways and knowledge that is essential to protect their privacy from those who want to strip it away. Information of the invasion of privacy of the American people was released by Edward Snowden in 2013. In brief, Snowden let the world know what the NSA and other agencies were doing: they were acquiring private information from their own civiliansRead MoreThe Issue Of Privacy Invasion1568 Words   |  7 PagesInternet habits such as your location, your search topics, your browsing habits and interests, etc. Do you welcome targeted ads that might just what you needed? What are your views or concerns? What would you suggest to solve the issues of privacy invasion? Post your answer also on the Discussions board. Ref: To block ads from YouTube, Facebook, etc., you could use browser extensions as described in this article: 10 Ad Blocking Extensions Tested for Best Performance https://www.raymond.cRead MoreThe Invasion Of Privacy Torts Essay1620 Words   |  7 PagesFor the reasons stated in Part I, supra, when the invasion of privacy torts were created, its promulgators went to great lengths to distinguish the interest protected by those causes of action as opposed to traditional causes of action for defamation and the like. Nevertheless, those distinctions have faded throughout the years, and in Maryland, â€Å"[a]n allegation of false light must meet the same legal standards as an allegation of defamation.† Piscatelli v. Van Smith, 424 Md. 294, 306 (2012). AccordinglyRead MoreInvasion of Privacy in the Workplace2539 Words   |  11 PagesTitle: Invasion of Privacy in the Workplace OMM 640: Ethics and Social Responsibility Instructor: David Bouvin Debbie Barrow May 07, 2012 Do you feel like your workplace is your safe haven? Is your privacy invaded in your workplace? Can employers read your e-mail; monitor your blog or social network post. Employees peeping over your shoulder (sneakily), or even putting up a surveillance camera, as an employee, we should not

Social Pressures in Willa Cathers Pauls Case and Alice...

Ambition—the desire to achieve, will to succeed. Every character is defined by his dreams, his goals, and his passions. As individuals, we are confronted with social codes and implications that cause us to revolt and break free from the grasp of uniformity. Oftentimes dreams and ambitions clash with the unwritten laws of civilization. In Willa Cather’s short fiction â€Å"Paul’s Case† and Alice Munro’s â€Å"Boys and Girls†, the protagonists challenge expectations and rebel against settings governed by uniformity and gender-specific roles. Paul rejects conformity and the uniformity of Cordelia Street, while the girl resists the gender roles placed upon her by her mother. Despite being placed in two very similar situations, both characters come to†¦show more content†¦Through such actions of defiance and revolt, she manages to keep herself â€Å"free† from the social gender pressures imposed upon her. This girl feels imprisone d by her family, as she thrives on what is accepted as â€Å"a man’s job†. Furthermore, it is through her imagination that she is able to escape reality, inventing a â€Å"world that is recognizably [her] own†. She imagines â€Å"opportunities for courage, boldness and self-sacrifice,† where she can ride horses and save lives. This young girl’s ambitions and dreams to live a man’s life are impeded by her mother and grandmother’s protests to â€Å"act like a girl†. Imposed expectations, social pressures and uniformity are also thematic concerns paralleled in â€Å"Paul’s Case†. Paul, like the girl, is an aspiring individualist, trapped in the conformist-stricken city of Pittsburg. The setting, for one, is a time where wealth and industry ruled the nation. Paul is secluded to the â€Å"tepid waters† of Cordelia Street, a microcosm of the â€Å"commonness† of the world he despises. Cordelia is depicted as a â€Å"respectable street†, where â€Å"all the houses are exactly alike† and where â€Å"all of whom are exactly as their homes.† This young boy wishes to deviate from the â€Å"accepted† view that education is key and every son must follow in his father’s footsteps. Paul thrives on being a â€Å"model usher† at a local theatre as opposed to devoting himself to arithmetic and school. While his father wants him to be a â€Å"model man†, looked upon as a â€Å"man with a

Incarceration Cruel And Unregulated Punishment Essay

Incarceration: Cruel Unregulated Punishment Inmates held in the United State’s prison system face critical exposure to numerous violations of their basic human rights. Abuses of power present themselves in a myriad of ways, including; the unregulated approach in which prison facilities enforce solitary confinement, the misuse of â€Å"compassionate release† policies and the judicial system’s wrongful imprisonment of individuals suffering from mental illness and, or mental disability. In most cases, prisoners will experience at least one, if not all, of these disparaging interactions during incarceration. Without federal regulations demanding system accountability, the unjust applications of physical violence, non-lethal weaponry and and needless use of excessive force will continue to take place. Solitary confinement is an executed punishment that confines prisoners to individual Solitary Housing Units (SHU), without allowing access to anyone, or anything existing outside of their cell. In absence of standard national procedures, prisoners are subjected to solitary confinement for any given timetable; oftentimes, left alone to rot in a their rooms, for years. According to the United Nations, submitting any individual to more than sixteen hours of solitary is characterized as torture, due to the onset of debilitating psychological repercussions of administrative segregation. The article, The Effects of Solitary Confinement states that, â€Å"In terms of the prevalence of symptoms,

Statement of Purpose Structural Engineering Free Essays

STATEMENT OF PURPOSE Name : Ahsanuddin Ahmed Program : M. S. in Civil Engineering Specialization: Structural Engineering I have always been driven by an urge to know the how and why of things, often letting curiosity gets the better of me. We will write a custom essay sample on Statement of Purpose: Structural Engineering or any similar topic only for you Order Now Learning has always spelled enjoyment for me, and when you enjoy doing something, it is no work at all. My long-term goal is to make a contribution to the Structural field, which is not only innovative but also constructive to the society. Through my M. S program I wish to gain more knowledge and put my ideas and thoughts in to action. I get ecstatic when I realize that I am just two years away from fulfilling my childhood dream to pursue career in Civil Engineering. Being from the family of Engineer’s my inclination towards Engineering was obvious. I did not let a chance go to visit my grandfather’s project sites. With the time my desire for Building’s and Construction has spread roots deep in my heart. With this strong desire I topped Secondary school with 76. 67%. I selected Mathematics, Physics, and Chemistry as options for my post secondary course. An excellent combination of an extremely good faculty at Narayana Junior College and hard work from my side helped me to achieve 89. 3% in my 11th grade. My persistent hard work paid off and I secured 89. 6% in my post secondary school. Yet the job was not over I had to qualify with flying colors in Engineering Agricultural and Medicine Common Entrance Test( EAMCET) to secure a seat in a reputed college for my under graduation. I ranked among the top 8% in EAMCET from over 200000 candidates that appeared for the examination. Finally I was granted admission in Muffakham Jah College of Engineering Technology that is ranked among top ten colleges in my state; especially it is famous for its eminent faculty in Civil and Mechanical Engineering. In my first year of under graduation I was taught Engineering Mechanics, from the very first day the class took off, application of calculus to small engineering problems thrilled me. In the next semesters I came across subjects such as Strength of Materials, in which I encountered a Bending Moment Diagram of a simple beam, in which to some extent I found answers to my childhood questions about buildings. In my 4th semester I was taught Theory of Structures that changed my mindset completely, previously in Strength of Materials I was just confined to calculate bending moments of various beam arrangements. But in Theory of Structures I was exposed to a broader view of Structures. I realized Civil Engineering is much more than reinforced concrete. In one of my journeys by train I came across a through type truss bridge spanned over kilometers, combination of beams that could hold trains over long spans of water fascinated me. At this point I had almost decided that structural engineering was the career for me. My interest in Structural Engineering propelled me to present a seminar on Structural Design of PETRONAS Towers, which was highly appreciated by my professors. While gathering information from various sources I was truly impressed by the innovative design of the structure, and then I realized the crucial role played by Structural Engineers in a project. Designing structures of a complexity that appeals to me requires â€Å"more tools in my toolbox. † Those I can acquire only by continuing my education. To be competent and competitive I will need a master’s degree. An extremely distinguished faculty, a milieu replete with academic activity, and a graduate program, which blends high quality course work and research facilities at the cutting edge of every sub-field, are the factors, which motivated me to choose the University of Illinois at Chicago. I’m aware that University of Illinois at Chicago demands an excellent academic record for their applicants, whereas my performance in some of my undergraduate semesters was average. My average performance was due to the fact that after exhaustive two years of rigorous hard work at my post secondary school I became a little bit casual about my academics and was overly indulged in sports from which I have been away since two years. I have confidence that with a mix of guidance of the eminent faculty of University of Illinois at Chicago and hard work from my side I can emulate the results of my post secondary school. More over my dream to get the latest and practical oriented education propelled me to come out with an inspiring performance in GRE and TOEFL. Graduate education establishes an atmosphere of intellectual collegiality in which interaction among people with differing points of view is essential to learning. Students must deal with subject matter at the leading edge of their disciplines, a territory characterized by different and opposing points of view. Ever since I made my decision to Pursue graduate studies in USA and more specifically with Structural Engineering as my major field, I have looked excitedly towards University of Illinois at Chicago. Infact, after having a look at the tracks that are being offered, I was sure that University of Illinois at Chicago was definitely the place where I would like to develop and hone my skills. The subjects offered by your university have fascinated me, especially Matrix Methods of Structural Analysis and Bridge Design. . The combination of eminent faculty duly experienced in research projects like Reinforcement for Concrete Bridge decks, Monitoring the state of repaired and Strengthened structures, Cracking in I-girders, and laboratories devoted for structural models, concrete structures and Research Facility for Explosion Resistant Design would provide me with learning opportunities that I have not yet experienced. Hence, an opportunity to hone my â€Å"latent† skills is it technical, managerial or personal would be a dream come true. Structural engineering will allow me to pursue a career where I can be creatively involved in problem-solving and design functional structures, like the colossus reinforced Concrete structure and later a through type truss bridge that totally captivated me. A master’s degree will give me the up-to-date tools and knowledge to be competitive and competent. . Ahsanuddin Ahmed How to cite Statement of Purpose: Structural Engineering, Essay examples

Empire Investigation Influence Qualitative -Myassignmenthelp.Com

Question: Discuss About The Empire Investigation Influence Qualitative? Answer: Introduction Audit planning refers to the process of how the audit procedures are carried out during the whole process of audit. In other word audit plan helps the auditor to plan ahead of the audit process which is to be carried out by the auditor and also stick to the schedule of the plan on the basis of which the whole audit process is to be carried out. The auditor is required to prepare a detailed audit plan which the auditor must follow in order to satisfy the objectivity of the audit and also avoid any misunderstanding which might arise with the client(Arens, Elder and Mark 2012). An effective audit plan also ensures that the risks of audit are kept at minimum and also keep a track of the audit process in a systematic manner. The core benefits of audit planning for the auditor is to help the auditor in identifying the sources of sufficient audit evidences, keeps a budget of the audit costs and also maintains the same at a reasonable level and also ensures that there are no misunderstanding between the client and the auditor(Christensenet al. 2014). Analytical Review Analytical Review is a technique which is used by the auditor in order to analyze the financial ratio of the company and also checks the if there are any significant changes. The purpose of using analytical review as an audit procedure is to help the auditor to have an understanding of the business environment(Messier Jr, Simon and Smith 2012). Analytical review analyzes the various risks which are associated with the business and are determined on the basis of nature, timing and extent of the audit procedures(Abbott, Parker and Peters 2012). The application of audit procedures in an audit program helps in the overall audit planning process. Preliminary Judgement on Materiality The concept of materiality is very important term in audit. The materiality concept of audit states if any transaction or item is significant or if it is complex or of significant amount, which can affect the decisions of the investors than the auditor must focus on such items and apply audit procedures on it(Stewart and Kinney Jr 2012). Preliminary judgement on Materiality is on the basis of the auditors judgement on the materiality of an item when conducting an audit either to ensure that the financial statements are represented fairly or not. The identification of materiality on the part of the auditor is solely based on the professional judgement of the auditor. The various factors which are affect the judgement of the auditor on the materiality of the items are the complexity of the item, consistency of the item, nature of the business in relation to the item and other minor factors as well (Emby and Pecchiari 2013). First Account Selected- Gross Profit Margin Gross profit margin of the company depends on the total sales figure which the company has achieved during a year. The sales figure of the company as per the trial balance of the MJC company shows a figure of 147000 in 2017 which has reduced from the previous year figure of sales of 187450 in 2016. The decrease in the sales figure as compared to previous year figure has gone down by 21.58%. This will naturally be affecting the gross profit margin of the company as shown in the income statement of the company. The gross profit as shown in the income statement is 92944 which has significantly decreased from the previous year gross profit figure. Assertion and Explanation The gross profit of the company depends on the sales of the company. In the case of MJC Company the sales have decreased sharply, due to which the gross profit of the company has also fallen. As the sales of the company decreases, the cost of sales will also decrease. In the case of MJC Company, the decrease in sale and decrease in cost of sales are not in proportion with each other and thus it suggests that a material discrepancy might have occurred (Kumar and Sharma 2015). Thus the audit procedure has to be applied to this to confirm or deny the presence of any discrepancy. Recommended Audit Procedures The auditor needs to verify the income statement of MJC Company in order to get an understanding of the items which are deducted from the sales in order to get the gross profit of the company. The auditor has to check the nature of the expenses and ensure that there is no miscomputation or any item is not missed in the income statement. The auditor also needs to check the accuracy of the stated figure of the income statement. Second Account Selected Net Profit The net profit of the MJC Company for the year 2017 is 75840. The net profit figure of the company has decreased from the previous year which was 90122 in 2016. The net profit of the company is calculated by deducting the expenses which are incurred by the company from the gross profit figure. There has been a decrease in the net profit rate in comparison with the previous net profit figure by 15.85% Assertion and Explanation The net profit of the company is a key indicator of the performance of any company. The net profit of the company depends on the total sales of the company and also on the total expenses which is incurred by the company. As per the income statement of MJC company, both the sales and gross profit of the company has fallen from the previous year figures. The decrease in the net profit of the company by 15.85% is evidence enough that the sales of the company is on a declining trend. The total expenses of the company has also decreased from the previous year figure. Recommended Audit Procedures The auditor of the company will be applying audit procedures in estimating the accuracy of the items which are present in the financial statements. The auditor will be examining the expenses and determine the nature of the expenses and if they are relevant to the company(Eilifsen and Messier Jr 2014). The auditor needs to verify the income and expenses of the company as shown in the income statement with every record which the company maintains. Third Account Selected Account Receivable The account receivable figure of any company signifies a key part of the current assets of the company. This represents the credit sales which the company has and also forms a part of the total sales figure as shown in the balance sheet. This an important area where most of companies have tried to manipulate in order to make a suitable financial report. Therefore the auditor has to check the accuracy and appropriateness of the item(Hermanson, Smith and Stephens 2012). Assertion and Explanation As per the income statement of the Company, there has been an increase in the account receivables of the company from the previous year figure. The Account receivable of the business has increased from 111000 in 2016 to 118340 in 2017. The increase percentage is around 6.61% which signifies that the companys credit sales has increased over the year. The sales figure of the company has decreased and the credit sales of the company has increased which means the cash sales of the company has certainly fallen assuming that the majority of the figure of account receivable consist of credit sales. Thus the auditor need to check the item in order to confirm or deny the presence of any manipulations. Recommended Audit Procedures The auditor needs to check the records of sales to determine and verify the transaction which are related to credit sales. The audit then needs to check the accuracy of the figures as shown in the balance sheet of the company. The auditor needs to verify the sales records, ledgers, invoices and also relate the same with cash collected and still outstanding from the account receivable figures(Fukukawa and Mock 2012). The auditor can also ask for external confirmation with the debtors to confirm the figures. Fourth Account Selected Inventory The balance sheet of MJC company shows the inventory figure of the company from last year has increased. The inventory of the company was 174000 in 2016 which has risen to 187500 in 2017. The increase in the inventory in contrast with the previous year figure is by 7.76%. Assertion and Explanation In any business, the relevance of inventory and the verification of the inventory. Inventory is an item which the business must strictly control, as in many cases frauds and manipulations takes place in this item in the balance sheet. Moreover different methods of valuation of inventory are used by different business as per the requirement of the business and thus the auditor needs to check this. Recommended Audit Procedures The auditor needs to verify the inventory records and even physically verify the store to determine the opening and closing stock of the inventory of the company(Mersereau 2013). In addition to this the auditor needs to check all the requisitions slips of inventory will be issued out of stores and also ensure that a proper internal control exists for the purpose of inventory control.Fifth Account Selected Repairs and Maintenance The repairs and maintenance expenses of the company is shown at 1120 in 2017 which is much more than the previous year figure. There has been decrease in the expenses from previous year, however some manipulations still might exist. Assertion and Explanation The repair and maintenance expenses of the company forms apart of expenditure which are not incurred on a regular basis and thus as the expenses in incurred in both the years and more or less of significant amount, the auditor must check for any discrepancies. Recommended Audit Procedures The auditor needs to ensure that the expenses which the company has incurred in respect to repair and maintenance are appropriate or not. The auditor also needs to identify the asset on which such an expense was incurred. The fixed assets of the company represent the backbone of the company. These are the used for generating revenues for the company over the useful life of such assets. In most cases the value of these fixed assets are overstated and misrepresented. In the case of MJC company, the fixed assets of the company are recorded at historical costs and the depreciation is accumulated on these. The company records the fixed assets of the company at historical costs and the accumulated depreciation is shown in the balance sheet. Most of the discrepancies arises in the valuation and method of charging depreciation by the company. Recommended Audit Procedures The auditor must check the valuation of the assets of the company and also check the method of depreciation which is adopted by the company(Kausar, Shroff and White 2016). Different companies follow different methods like straight line method and diminishing balance method depending on the nature of the business. Reference Abbott, L.J., Parker, S. and Peters, G.F., 2012. Internal audit assistance and external audit timeliness.Auditing: A Journal of Practice Theory,31(4), pp.3-20. Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Christensen, B.E., Glover, S.M., Omer, T.C. and Shelley, M.K., 2016. Understanding audit quality: Insights from audit professionals and investors.Contemporary Accounting Research,33(4), pp.1648-1684. Eilifsen, A. and Messier Jr, W.F., 2014. Materiality guidance of the major public accounting firms.Auditing: A Journal of Practice Theory,34(2), pp.3-26. Emby, C. and Pecchiari, N., 2013. An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors Determination of Performance Materiality.Accounting Perspectives,12(4), pp.281-299. Fukukawa, H. and Mock, T.J., 2012. Auditors evidence evaluation and aggregation using beliefs and probabilities.International Journal of Approximate Reasoning,53(2), pp.190-199. Hermanson, D.R., Smith, J.L. and Stephens, N.M., 2012. How effective are organizations' internal controls? Insights into specific internal control elements.Current Issues in Auditing,6(1), pp.A31-A50. Kausar, A., Shroff, N. and White, H., 2016. Real effects of the audit choice.Journal of Accounting and Economics,62(1), pp.157-181. Kumar, R. and Sharma, V., 2015.Auditing: Principles and practice. PHI Learning Pvt. Ltd.. Mersereau, A.J., 2013. Information?Sensitive Replenishment when Inventory Records Are Inaccurate.Production and Operations Management,22(4), pp.792-810. Messier Jr, W.F., Simon, C.A. and Smith, J.L., 2012. Two decades of behavioral research on analytical procedures: What have we learned?.Auditing: A Journal of Practice Theory,32(1), pp.139-181. Stewart, T.R. and Kinney Jr, W.R., 2012. Group audits, group-level controls, and component materiality: How much auditing is enough?.The Accounting Review,88(2), pp.707-737.

Quality Management Failure of Samsung Galaxy Note 7†Free Samples

Question: Discuss about the Quality Management: Failure of Samsung Galaxy Note 7. Answer: Project Context Management refers to activities and actions pertaining to administration of specific organizational functions. It entails coordination and organization of work-related activities with a view of achieving desired goals or objectives (Bladen Kennell, 2014). The management profession requires individuals with intensive academic grounding, specialized skills and competencies related to influencing productivity and performance within organizational settings (Ionut, Aurica, Virginia, 2012). The profession has experienced several developments in the recent past. Veljkovic Kalicanin (2016) explain that new developments in management profession are attributed to growth of businesses, increase in business rivalry, changes in technology and separation of the executive roles within organizations. Kumar, Khurshid Waddell (2014) reveal that demand for highly skilled and competent managers in Australia is increasing. Notably, the tasks, roles and obligations of managers are now specialized. Ron nie (2016) demonstrates that present day organizations require their operations and business activities to be managed professionally. Therefore, management professionals need to apply specialized knowledge to drive their organizations towards competitive advantage in target markets. Veljkovic Kalicanin (2016) assert that formal training is the main characteristic of the management profession. Lobo, Matawie Samaranayake (2012) reveal that more institutes for training managers are being set up in Australia to meet the increasing demand for management education. The management profession is also characterized by changes in the obligations of managers. For example, managers no longer serve organizations alone. They are also expected to serve the interests of the society (Wright et al., 2016). Ronnie (2016) explains that the actions of managers are influenced by specific social values, norms and standards. For example, managers of today are expected to align their practices with social standards and values related to quality, safety, fair pricing and environmental sustainability (Harrington, Short Hynes, 2015). Managers are also mandated to align their practices with regulations and rules provided in their professional codes of conduct. For instance, the Australia n Institute of Management requires managers to adhere to specific ethical standards, such as integrity and honesty (Ebrahimi, Wei, Rad, 2015). Harrington, Short Hynes (2015) explain that the obligations of managers of today are attributed to the changing values of contemporary business organizations. Ionut et al. (2012) illustrate that contemporary organizations expect their managers to pursue both financial interests and the ethical obligations of running responsible or sustainable business operations. Ronnie (2016) reveals that all power belonged to managers of industrial-age organizations. Managers governed their subordinates through controlling, planning, organizing and commanding. Harrington, Short Hynes (2015) add that the formal hierarchies of industrial-age organizations impacted negatively on the participation of subordinates in decision making processes. However, changes in organizational cultures and legal frameworks related to employee rights have changed views on the management profession (Wright et al., 2016). Ionut et al. (2012) demonstrate that effective managers in todays organizations are viewed as people who are able to build effective relationships with all stakeholders, including employees and business partners. Therefore, managers of modern organizations are viewed as people who are less controlling and more accommodating. Ronnie (2016) asserts that modern managers should have a good understanding of technology. Veljkovic Kalicanin (2016) illustrate that managers of contemporary organizations should embrace technological innovations because they support almost all managerial and organizational functions. Notably, the profession of management is being influenced by the increasing automation of contemporary organizations. For example, many organizations across Australia have automated their management functions, training programs and knowledge management systems because technology is the prerequisite to business performance and competitive advantage (Lobo, Matawie Samaranayake, 2012). Therefore, management practice in contemporary organizations is defined by the alignment of managers competencies with the changing technological, social, economic and political environments. Project Proposal Quality management refers to actions which guarantee that a product or service is reliable or aligned with the expectations of customers (Bladen Kennell, 2014). Paraschivescu (2016) describes quality management as an administrative practice which ensures that products exhibit desirable qualities, such as safety, availability, durability, performance and maintainability. Weiss (2016) reveals that the recall of Samsung Galaxy Note 7 was attributed to problems in quality management. The smartphones were recalled in September 2016 due to reports from customers that they exploded during charging (Carpenter, 2016). This problem was attributed to design problems and failures in manufacturing processes (Weiss, 2016). Cwiklicki (2016) asserts that quality management entails planning, improving and controlling product design and production processes with a goal of maximizing the quality of a product. Therefore, failures in the design and production of Galaxy 7 note can be linked to problems i n quality management processes within Samsung. The problem of quality management in design and manufacturing processes at Samsung is worthy studying because it impacts negatively on customer satisfaction and loyalty to the companys smartphone brands (Carpenter, 2016). Studying the problem will provide in-depth insight on specific quality management challenges facing Samsung. The project will also provide useful lessons on improving quality management in the design and production of smartphones to enable companies in the mobile phone industry prevent future recalls. The noted problem is relevant to the management profession because of its implications on managerial functions, such as monitoring performance and controlling processes for performance and quality improvement (Wright et al., 2016). Design and production failures at Samsung are also related the management philosophy of integration of organizational functions in pursuit of shared objectives (Paraschivescu, 2016). Therefore, principles of management are applicable in addr essing the problems in Samsungs design and manufacturing functions that led to the recall of its Galaxy Note 7. Proposed Aim and Objectives The aim of the proposed research project is to analyze quality management issues that led to the recall of Samsung Galaxy Note 7. The objectives of the project are highlighted below. To assess quality management problems in the design and production of smartphones at Samsung. To develop evidence-based solutions for mitigating quality management problems that may contribute to future recalls of smartphone brands. Preliminary Critical Literature Review Lobo, Matawie, Samaranayake (2012) argues that manufactures should benchmark their product quality strategies against best quality management cases. The argument of the authors was informed by credible evident from surveys on quality management competencies among Australian manufactures. Notably, researchers agree that quality improvement programs in manufacturing should be aligned with the ISO 9000 quality management framework (Kumar at al., 2014). Notably, surveys on quality management in manufacturing are limited by small sample sizes. However, evidence-based conceptual frameworks on quality management within current research literature are consistent with the Total Quality Management Framework (TQF) (Chaudary, Zafar Salman, 2015). Assarlind Gremyr (2014) applied the TQF to identify critical factors that influence the quality of products from small and medium-sized enterprises (SMEs). The researchers reveal that employee training, management involvement and fact-based follow-up s influence the quality of products among SMEs. The reviewed literature provides managers with reliable insights on factors to monitor in ensuring that design and manufacturing processes are aligned with both industry and international quality standards (Kober, Subraamanniam Watson, 2012). However, there are notable gaps in literature on the specific design and manufacturing problems that contribute to product recalls. According to Paraschivescu (2016), quality and risk management functions should be integrated because they influence decisions pertaining to the quality of product designs. Scott, Xianghui Prybutok (2015) illustrate that the quality of cell phones depends on the ability of managers, designers and manufacturers to assess and address problems which contribute to quality problems. Nonetheless, researchers fail to elucidate on specific design problems that contribute to quality failures in the electronics industry. Notably, conclusions in reviewed articles are plausible because they were based on critical analysis of complex relationships between quality management, cell phone software quality, device quality and consumer perceptions (Leavengood, Anderson Daim, 2014). Mellat-Parast (2014) argues that quality management should be congruent with the principles of quality citizenship. However, there are gaps in research literature on relationships between quality citizenship and quality m anagement. Regardless of this challenge, the reviewed literature indicates that quality problems are prevented when product design and manufacturing processes are aligned with the needs of target consumers. There are notable methodological challenges in the reviewed literature related to the choice of research designs and data analysis methods. However, current research literature is useful in determining how Samsung can overcome the product design and manufacturing failure which contributed to the recall of its Galaxy Note 7 phones. Methods The proposed research project will be based on secondary research. Research data will be collected from credible digital databases. Data collection process will specifically target Business Source Complete or EBSCOhost Research Databases. Inclusion criteria for secondary sources will incorporate peer-reviewed journals, trade publications and business reports. In addition, only articles published within the last 5 years will be used in the research. Therefore exclusion criteria in the search will be articles published before 2012. The Boolean Search strategy will be used in data collection to ensure that the secondary sources used in the project are aligned with the research topic. Specific key terms will be used to ensure that the research accurately addresses the objectives of the project. The secondary data will be analyzed and interpreted using qualitative methods, such as categorizing into themes, coding and tabulating. The research project is expected to take a period of 8 weeks . References Assarlind, M., Gremyr, I. (2014). 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The impact of the conceptual total quality management model on role stressors. Total Quality Management Business Excellence, 26(7/8), 762-777. doi:10.1080/14783363.2014.884302 Harrington, D., Short, J. C., Hynes, B. (2015). Changing times for management educators: Rethinking engagement with participatory forms of knowledge production. Irish Journal Of Management, 34(1), 51-59. doi:10.1515/ijm-2015-0006 Ionut, A., Aurica, B., Virginia, t. (2012). The Improvement of Human Resources Management through the Development of Best Practices. Ovidius University Annals, Series Economic Sciences, 12(2), 599-602. Kober, R., Subraamanniam, T., Watson, J. (2012). The impact of total quality management adoption on small and medium enterprises' financial performance. Accounting Finance, 52(2), 421-438. doi:10.1111/j.1467-629X.2011.00402.x Kumar, M., Khurshid, K. K., Waddell, D. (2014). Status of Quality Management practices in manufacturing SMEs: a comparative study between Australia and the UK. International Journal Of Production Research, 52(21), 6482-6495. doi:10.1080/00207543.2014.948574 Leavengood, S., Anderson, T. R., Daim, T. U. (2014). Exploring linkage of quality management to innovation. Total Quality Management Business Excellence, 25(9/10), 1126-1140. doi:10.1080/14783363.2012.738492 Lobo, S. R., Matawie, K. M., Samaranayake, P. (2012). Assessment and improvement of quality management capabilities for manufacturing industries in Australia. Total Quality Management Business Excellence, 23(1), 103-121. doi:10.1080/14783363.2011.639561 Mellat-Parast, M. (2014). Linking quality citizenship to process design: a quality management perspective. International Journal Of Production Research, 52(18), 5484-5501. doi:10.1080/00207543.2014.916043 Paraschivescu, A. O. (2016). Risk management and quality management: An integrate approach. Economy Transdisciplinarity Cognition, 19(1), 55-61. Ronnie, L. (2016). Reflection as a strategy to improve management practice: Insights from management education. Acta Commercii, 16(1), 1-7. doi:10.4102/ac.v16i1.392 Scott, R. A., Xianghui, P., Prybutok, V. R. (2015). Contribution of product and provider quality to cell phone industry quality. Quality Management Journal, 22(2), 33-47. Veljkovic, S., Kalicanin, D. (2016). Improving business performance through brand management practice. Economic Annals, 61(208), 137-167. doi:10.2298/EKA1608137V Weiss, T. R. (2016). Official Recall of Samsung Galaxy Note7 Phones in the Works. Eweek, 1. Wright, A. L., Zammuto, R. F., Liesch, P. W., Middleton, S., Hibbert, P., Burke, J., Brazil, V. (2016). Evidence-based management in practice: opening up the decision process, decision-maker and context. British Journal Of Management, 27(1), 161-178. doi:10.1111/1467-8551.12123 Ronnie (2016) reveals that all power belonged to m