Wednesday, January 29, 2020
Human Resource control Essay Example for Free
Human Resource control Essay I want to first start off by saying thank you for the opportunity to handle such an important and sensitive matter such as the internal control for the LJB Company. First and foremost I want you to be aware of the requirements of your company if you do decide to go public. The Sarbanes-Oxley Act of 2002 (SOX) which was passed by congress requires all publicly traded U.S corporations to maintain an adequate system of internal control. Corporate executives and boards of directors like yourself must ensure that these controls are reliable and effective. In addition, independent outside auditors must attest to the adequacy of the internal control system. Companies that fail to comply are subject to fines, and company officers can be imprisoned. LJB Company is currently doing some things well that I suggest they continue. The use of pre-numbered invoices allows for missing or undocumented invoices to be caught quickly. This practice is considered a documentation procedure under internal controls. Having two managers approve new hires helps ensure a good fit. It’s good that the accountant completes bank reconciliation. While using a bank is a form of control for cash, the reconciliation enables LJB to make sure there are no errors between what the bank and what they have on the books. There are a number of practices by LJB that don’t deter fraud and would need to be changed before considering going public. Segregation of duties: The duties for handling assets need to be separated amongst multiple employees. Employees that handle cash should not be involved in the bank reconciliation or invoices. Employees responsible for purchasing should not have any payment or reconciliation duties. By segregating duties, there is more than one person involved in the sales and purchasing cycle so that one person cannot be behind a fake transaction or remove cash or purchased assets without it being noticed by another. Access to assets: All employees should not have access to petty cash. The cash should be locked and those with a key should ensure proper documentation for cash distributed to be sure it is authorized. The person responsible for reconciling the petty cash should do so randomly to deter its abuse. As far the indelible ink machine I see no problem printing your own checks as long as you use pre-numbered check stock paper to write the checks. Otherwise you will not know that you have accounted for every check written. Also, this is an area of responsibility that should be segregated. The person responsible for printing the checks should not have the authority to sign them. This will help insure they are not writing checks to themselves. LJB should consider purchasing the indelible ink printer once they have the manpower to have the duties segregated. By using indelible ink, the checks printed will be harder to change once printed, which is a good physical control of cash. Paycheck Lock-Up: Although the accountant is locking the employee’s paychecks over the weekend, he should actually be locking them at all times. Anytime the accountant steps away from their desk and these checks are not locked, sensitive employee information is vulnerable. Background checks: I recommend that LJB implement the Human Resource control of conducting background checks of all employees before officially hiring. This way they will discover if the potential employee has a past that could negatively impact the company (fraud, theft, other criminal activity) Passwords: Passwords are a key control preventing employees from accessing data outside of their duties and changing transaction data from initial amounts to cover up errors, fraud or theft. Everyone should have an individual password and not reveal it to another. Changing passwords periodically is a best practice. I hope that LJB finds this report helpful and that it prepares them for potentially going public.
Tuesday, January 21, 2020
The Speckled Band and the Man with the Twisted Lip :: Speckled Band Twisted Lip Compare Essays
The Speckled Band and the Man with the Twisted Lip In the beginning of the story, The Speckled Band, a young woman arrived at Sherlock Holmes house at quarter past seven in the morning, with a very urgent matter that she needed to talk to him about. The matter being that the young woman, Miss Helen Stoner, is fearful for her life, because her sister, Miss Julia Stoner died in the usual circumstances such as she died two weeks before her wedding. She died in her room, and before she died, she would regularly hear low whistling and low metallic clanging noises at around three in the morning. Miss Julia Stoner died in her own room, where there was no chance of anybody getting in because her door was locked from the inside every night and the windows were crammed by old fashion shutters with broad iron bars. We learn that the windows were tightly shut, like an old-fashioned house, like a prison, nowhere to escape. This prepares us by telling us that no one could get through by the windows. This adds to the atmosphere of that there is fear and a need of protection. The walls were completely solid. The flooring of Miss Julia Stoner’s room was also solid, with no trap doors or openings. The chimney, also being wide in size, but was barred by four large staples. So it was usual that she died the way she did, because it is obvious now that no was in her room when she died. And the reason why Miss Helen Stoner worries for her life is that Helen is experiencing the same circumstances of which her sister, Miss Julia Stoner, experienced before her death. And because Miss Helen Stoner was worried, her life might end the way her sisters did, she came straight away to Sherlock Holmes as she felt he could help her, in her time of need. While Miss Helen Stoner was telling Sherlock Holmes her dilemma, Sherlock Holmes says, â€Å"Mrs. Hudson has the good sense to light the fire†This sets off the atmosphere as being cosy and comfortable, because the fire has been lit, warmth and light is given off, where they all can relax a little now that the fire is providing warmth and light. It also gives off a masculine atmosphere because Holmes states that Mrs. Hudson had, â€Å"good sense to light the fire†, as if he is trying to imply that it is odd that a woman has enough common sense to light the fire, as if he is belittling women. Trying to say that men are smart enough to know to light a fire, but if a woman does it, she has â€Å"good
Monday, January 13, 2020
Overstretched European families up against the demands of work and care Essay
Care Policies Introduction            Care is defined as provision of what is appropriate for welfare, health, protection and maintenance of something or someone. Care policies are acts that that guides people to seek serious consideration or attention so that they can carry on with their daily activities in an appropriate manner. Care policies must be unique to the type of service being offered and be developed in cooperation with the service community. Policies are developed depending on the need or conditions. However, the policy has to be introduced to the community and explain the future plans of development. The main concern is to know how to develop policies that meet the needs of the society.            In various parts of the continent there has been a reverse of roles whereby women are getting involved in paid employment. This has altered the traditional role of the father as the breadwinner of the family since this model presume that women can be dependent to care for children, frail and older relatives as well as disabled family members. The paper seeks to acknowledge how care policies are developed. The paper focus on the relationship connecting how constituencies formulate care claims and the manner these care policies are prepared and delivered in diverse regional, national and historical perspective. The main focus is on the care policies for employed parents in Europe, but it also briefly analyze policies for unpaid careers and disabled citizens.            The paper aim at providing an explanation within particular framework of the rapport between ; the connection of claims based on the needs of those who receive and those who provide care, the logics and political frames which are concerned to meet care needs, as well as the implications of such policies to distinct care providers and care receivers. The policy should be consistent with the values, goals and the mission of the service to be provided. The policy should as well be applicable to the management structure as well as the type of service being provided. The care policy should also follow the format used in other policies. There should also be regulatory and legislative mandates governing the policy as it apply to the type of service. This among other factors will determine how well the policy addresses the need and thus provide the service in the best way possible. Every year organizations are called upon to review their policies and procedures so that they can meet the required terms.            The book Gender and social policy in a global context by Razavi and Hassim explain how economic and social rights have been traditionally prepared and modeled by the procedure of economic and political change, and by design and normative postulations of social institutions. The book reveals that these assumptions and processes are in depth gendered even in phases where official political parity has been achieved. The book uncovers the gendered structure of the society and it highlights the significance of thinking ahead of markets and states in societal provisioning, also incorporating interaction analysis between social institutions, especially family and society. Though there have been a lot of radicalization in the care and balance of work in many communities, the book shows in many circumstances these alterations have been reestablished rather than masculinity wrinkled inequalities. In order to acknowledge the results, it is important to explore the rapport between the values and presuppositions on which social institutions are represented in different nations and the approaches in which they have structured work access and burdens to entitlements.            Policies and procedures describe how care providers can plan to operate their program. Working parents in Europe have easy access to openly funded schemes offering superior care. European countries provide appropriate alternative models of child care. However, different European countries have different systems of child care policies. For example, French child care is anticipated basically as early childhood education and is free to all kids despite of the socio-economic type. In France, many children are registered in the full-day and undergo same national scheme, with the same prospectus and their teachers are paid good salaries by the same state bureau. On the other hand, Denmark offers a â€Å"non-school model†with a primary aim of helping working parents not to educate their children. In European countries child care expenses are considered as a social liability and are funded by the public. European countries also highly rega rd the Family leave Act as compared to other nations such as United States. European legislative board also emphasizes on the number of hours that parent work as a significant factor that moulds the approach of how kids are thought about and people providing the care. European working parents work for few hours and weeks so that they can have time to care for their children. This is a very important step since parent care is not easy since it requires full attention. It poses very difficult to balance time between office work and taking responsibility as a parent.            The rates of maternal employment are high in European countries, but parents are able to balance between work and family responsibility. There are three major care policies for working parents in Europe which are: publicly provided or subsidized early childhood care and education program, paid parenting leaves that allow parents to care for their children without forfeiting their income or jobs, and working time policies that increase alternatives for part-time, reduced-hour and high-quality employment. Collective-bargaining agreements and legislation forbid employers from mistreating part-time employees. European care policies that protect parental time are attached with superior public early childhood care and education program. In unison these policies back up provision of safe, developmentally nurturing care for kids since birth until the beginning of their primary school. In Sweden, working parents are entitled to 15 months paid paren tal leave and the parents also have statutory right to work for at least six hours a day until their children turn 8 years. European countries acknowledge the importance of parent care since the parent is the child’s first teacher. Parent care is very crucial since it will shape the child development process.            In conclusion, European care policies are far much better off as compared to other countries such as United States. In European countries child care expenses are well thought-out as social responsibility and are funded by the public while in U.S. parents pay for child care services. European countries formulate care policies to protect the working parent by offering alternatives such as part-time, reduced-hour and high-quality employment. These care policies in European countries are very crucial to working parents since they help the parent to balance between work and family responsibility. References Boca, D. (2007). Social policies, labour markets and motherhood: a comparative analysis of European countries. Cambridge, UK: Cambridge University Press. DrobnicÃÅ'Å’, S. (2011). Work-life balance in Europe: the role of job quality. Houndmills, Basingstoke Hampshire: Palgrave Macmillan. KroÃÅ'ˆger, T., & SipilaÃÅ'ˆ, J. (2005). Overstretched European families up against the demands of work and care. Malden, Mass.: Blackwell. Razavi, S., & Hassim, S. (2006). Gender and social policy in a global context: uncovering the gendered structure of ‘the social’. New York: Palgrave Macmillan The European Model. (n.d.). What we can learn from how other nations support families that work. Retrieved May 29, 2014, fromhttp://www.thirdworldtraveler.com/Europe/European_Model_Families.html Source document
Sunday, January 5, 2020
Literature Review - Organisational Change - 2981 Words
PART A CHANGE is unavoidable in order to remain competitive in today’s fast-paced market environment. Management guru, Tom Peters puts it that ‘change or die’ has been the bottom line for countless firms (Jick Peiperl, 2011). Change can be large or small, evolutionary or revolutionary, sought after or resisted (Hayes, 2010) and is a general feature of organisational life, both at an operational and strategic level (Todnem, 2005). Burnes (1992) expressed that ‘change management is not a distinct discipline but rather, the theory and practice of change management draws on a number of social science disciplines and traditions’ (Kitchen Daly, 2002). It is also defined as ‘the process of continually renewing an organization’s†¦show more content†¦Organisation structure can vary along a number of dimensions in the form of bureaucratic, functional, matrix or network structure. The choice of structure is influenced by an organisationâ⠂¬â„¢s strategy, its size and the technology used. As an organisation changes its strategy to respond to PEST factors in its external environment, so should its structure change to maintain the strategy-structure relationship (Senior, 2002). To allow organisational survival, organisations tend to favour flatter and more flexible ways of working compared to hierarchical organisational forms and bureaucratic control systems which can be a hindrance to change (Collier Esteban, 2000). The drivers of change are the primary determining factor of the type of change an organisation is to lead – developmental, transitional or transformational, presented in Appendix 5 (Dick Peiperl, 2011). Development change is an improvement in an organisation’s existing way of operating to ensure efficient business (Anderson Anderson, 2010) It happens when firms continually scan their internal and external environments while avoiding radical, infrequent scale change (Gilley et. al 2009) to increase competitive advantage. 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