Classification of Japan Essay Example for Free

Classification of Japan Essay Nowadays, in Japan, the number of traveler from abroad is increasing, although there was a big earthquake in Fukushima in Japan. When you come to Japan, there are three places you have to visit then: Tokyo, Kyoto, and Hiroshima. If you visit these places, you would see Japanese culture, food, and historical building. First of all, I think most traveler is coming to Tokyo at first. Tokyo is one of the biggest cities if comparing by other countries. Tokyo is also central of Fashion in the world. You can see unique fashion’s people. In Tokyo, there are a lot of good towns, such as Shibuya, Harajyuku, and Asakusa. The course to explore the city of the Harajuku and Shibuya are two youthful and energetic cities. There is Takeshita Street, which is excursion from raw always stop by school trip in Japan, and there are many sights to be able to touch Koen-dori fashion trend, not boring the young. It is also fun to see the young people come and go. Next, in the attractive atmosphere of old-fashioned streets are left, there are many venerable in Asakusa, which is always crowded with many tourists. Raimon, a large lantern of Senso-ji Temple has become a landmark of the town. Asakusa is also an exciting city because they have various events, such as Asakusa Samba Carnival (May 8), and Sumida River Fireworks Festival (July). Second, when you visit to Kyoto, you can visit a lot of temples, and there are a lot of world heritage sites. Kiyomizu Temple is one of the world heritage sites. Every year, a lot of people, who is traveler from abroad, and student for school trip have visited there. You can see beautiful view from Kiyomizu temple. It is also difference from each season. When it is spring season, you can see a lot of blossom tree. When it is fall season, there are a lot of autumn leaves, which shows nice color. You can enjoy by just walkin around the city because the streets has not changed since many years ago, so you can see Streets of old-fashioned. You can walk the city as seeing history. I mean, there are lot of historical buildings remained since many years ago, so you can see the way people who is from many years ago have been making as history in Kyoto. Last of all, especially people, who live in America, I think they have to visit Hiroshima because you can see A-bomb dorm. There is also Hiroshima Peace Memorial Museum, which is telling the history of the war since then. You can learn a lot of things and have a lot of feeling when you go. Hiroshima Peace Memorial Museum has continued to appeal the wishes of the Hiroshima seek the realization of lasting world peace and the abolition of nuclear weapons. Divided into main building and East Wing, in the East Wing has photo panel exhibit clarity of exposure before and after exposure was based on historical facts, History of Hiroshima, the video, due to model. In the main building, we have the materials exhibit convey the devastation of the bombing. In addition, the Peace Memorial Park with a museum,and in the spring season, is known as cherry blossoms. In conclusion, Japan is smaller than United States very much; however, there are values to visit. I mean, if you can came to Japan, you can not only enjoy eating delicious, going to sightseeing, and going to theme park, but you can learn a lot of things because in Japan a lot of historical building remain as world heritage sites now, such as Kiyomzu temple and A-bomb Dorm. Also, you would enjoy wherever you visit in Japan because people live there is kind, and every city has very good things, such as food, historical building, special events, and theme park.

Masculinity In Hong Kong Action Films Film Studies Essay

Masculinity In Hong Kong Action Films Film Studies Essay The study of film masculinity still tends to concern itself with the products of local society. The focus of the essay is to represent a close approach to masculinity in Hong Kong cinema. Chinese old traditional genres such as Kung Fu, historical costume drama, and the Chinese opera had been the staples of Hong Kong cinema since it has been established (Kei, 1994). This essay analyses two films of a uniquely Hong Kong perspective. The two main titles referred in this essay are A Better Tomorrow (Woo, 1986), the gangster image that revitalized the filmmaker s career by the success of his first gangster movie, and City on Fire (Lam, 1987), produces a city on fire season of new type of undercover agent movie early time in Hong Kong. Each film represents typical and modern Hong Kong gangster movie on earlier 80s. Both of these two directors created a new gangster and cop character in films, they defined a local cultural identity in Hong Kong filming industry and influence the stylist of west action cinema (Vesia, 2002). This essay approaches the study of masculinist text of my emotion tone and feels of the two films, and attends to address ideology of male relationship and gender difference as a masquerade. A Better Tomorrow tags with Hong Kong gangster leaders whose name are Ho (cast by Lung Ti) and Mark (cast by Yun-Fat Chow), and Ho was double-crossed and arrested in Taiwan. After he was released, Mark tries to persuade him to go to their old criminal life. But, Ho is more concern about his brother Kit (cast by Leslie Cheung) who is a Hong Kong police officer, and his responsibility for the death of their father. And Ho s gang leader was replaced by his old subordinate, Shing (cast by Waise Lee) who plays brother against brother Ho. At the end, Mark and Shing die, while Ho and kit were reunited and head back to prison. City on Fire concerns Ko Chow (cast by Yun-Fat Chow) is an undercover agent who betrayed his criminal friend to the police force. The criminal boss Fu (cast by Danny Lee), whose gang is terrorizing the town with numerous robberies and the forthcoming, big robbery of a jewelry store. Ko and Fu become friends as Kos mission is again to go undercover to Fus gang and give details to the police about the robbery. so the criminals could be arrested and sent to prison. Unfortunately, Ko notices it is too late to undo what hes done again, again he finds himself betraying a friend, but this time the results are more horrific. As described above, these are some features in common in these two films: both of them are extremely violent; both starred by Yun-Fat Chow who was the most famous Asian character; both revolve around the story of gangster and police; and both are talk about individual friendship and loyalty of male character. It is possible that gangsters and cops have something in common in our real world. It is also possible that an undercover has true friendship with a gangster while they are in the opposite position of the law. Furthermore, It is not surprising that the relationship between gangster and cop can reduced by true friendship. It is clear that the brave police and thriller gangster other side of them. If the main elements are cop and gangster, then it dig the deep inside of unknown natural character is the key point to solve. However, from Man on the Brink (Cheung, 1981) to On the Edge (Yau H. , 2006), undercover film seems trapped in a frame set an undercover agent end with a tragic death. However, there is no specific detail on describing the agent s mental activities that how to convince themselves to become an undercover agent, while they have a mission. Most of this genre of film only pays attention to the strategy and courage of agent. There is not on the characters actor on deep inside activities. While the undercover film has already manipulated by director nowadays, City on Fire is one of the transition or a stage that undercover film goes to a higher levels of representing. It is earlier to be accepted by the audience as these undercover become a real part of film. Ringo Lam and John Woo both are likely to represent the brotherhood in the film. Woo s undercover philosophy mind is If there is something reason may not from themselves, they have to do is to do , while Lam s philosophy is I would ra ther not to do it instead of Betraying my friends . Furthermore, the lighting and color of these undercover films are cold, Woo s film presenting a romantic atmosphere, whereas Lam always manifest warm and funny scene. For example, the last police chase scene in City on Fire, the background music is the allegro of Christmas songs, and originally the preceding is very depressed. These two directors are also good at editing some humor and plot on the film, such as By throwing food to attract beautiful women pay attention to small scene to rich a film so-called giant inside, detail outside in Lam s film. In my opinion, the difference between Lam and Woo is the theme of each film. Woos theme always is to revenge for friendship, brother, and lover, and this routine will never end with. While Lam s theme is to bury alive with the dead for friendship, brother, and lover, it is enough for regretless while lives. Different from Woo s films, they tended to romanticise the gangster figure without any moralistic judgment (Vesia, 2002). It is the main reason Lams film conveys this message to audiences. Finally, the myth letter in City on fire, Ko s lover to leaves audience an message that does she wait for Ko in Hawaii? Instead of the issue if China is relevant to lead and guide Hong Kong s future after 1997. Then, it can be said that nothing is perfect to make up to audience taste. Thus, Lam s films achieve the success of Yun-Fat Chow, and Chows performance is accomplishing Lams film. Yi-Qi (Code of Brotherhood) in Hong Kong gangster films: Codes such as brotherhood, filiality and loyalty are not just one sign to look at the masculinity onscreen, it also is familiar to the Chinese cinema which links to the social order both in the film and the society outside. Fuery points that code order signs as well as provide rules of exclusion, combination, and hierarchy (Fuery, 1997). As such, code in the social order of Chinese films representation is a social justice and the moral domain within different national and non-national settings (Berry Ann, 2006). It represents the symbols of ethnic heritage and the myth old tradition of a nation. The concept of YiQi ( ) is Code of Brotherhood which includes: Loyalty (Zhong ), Filiality (Xiaoà Ã‚ ¢), Benevolence (Ren ), Brotherhood (Yi ) to explore the wide debates around social structure, gender and nation in Chinese nation. These codes are the core of Chinese law and custom that the ordered nation refer to the debates within the Chinese moral health and local structure of the social problems. The Code of Brotherhood reflects reciprocal family-based relationships which with male privilege (Berry Ann, 2006). The family code related to the social and nation networks of power. It focuses on codes of behavior between subject and ruler, between father and sons, and between brothers.These rules often operates the Chinese mythic underworld-JiangHu ( )-it have its own rules in this world but it does not exist in the real world. There, Woo s gangster movies value Chinese traditional rules of family and friendship in Hong Kong modern society, brotherhood involves strong customary ru les that translate into a range of genres, from revolutionary comrade films to martial arts and gangster movies. And the code of honor applies to heroes on both sides of the law. In A Better Tomorrow, Ho and Mark are at ease only in all-male societies: the gang, or the taxi company in where Ho found the job. On the family ties, Kit refuses his gangster brother because of Ho s responsibility to their father s death, so Mark becomes Ho brother, in other words is to replace kit to be a substitute. Ho is trying to be a good man, but kit does not trust him. They father die for his son Ho. and Ho save Shing, Mark is crippled when he is revenged Ho. It is a sensibility that is well illustrated through Woo s characterization of Mark as a humble hero representing traditional codes of honour and bravery in a modern era (Vesia, 2002). Then, Ho and Mark steal the tape for Kit to risk their lives. This is a chain rule around Mark, Ho and Kit indicates the Code of Brotherhood that is typical Chin ese hero. Furthermore, the Code of Brotherhood has mythic status in terms of the contemporary Chinese culture and the order of society. Joseph wrote that the rules such as Filiality (Xiao) were right in Chinese old tradition (Needham, 1954). In City on Fire, the protagonist undercover employs death defying stunts. But, Lam ends his gangster film for memories the death of Ko Chow to executed criminals. In the last battle scene, Ko said to Fu (Danny lee Sau-Yin): I was an undercover agent, please shoot me, you still have time for it, because i own you too much. It was a kind of humanitys struggle with the friend and brother. They opposite position have been upgrade to a new level of the friendship. Ko resists on his bottom line of the distinction between gangster and undercover. But its a human debt on the friendship have never been fixed. Thus, at the end of City on Fire, Kos death perhaps is the best way to end his friendship debt. Because Ko was suffered by betrayed a friend earlier, his nigh tmare of intense fear, horror and distress feeling leads to He always blames himself due to betray his friends. It perhaps to arrange this death of character is to explain the injustice, violence as ongoing features of society. Both of the death of Mark and Ko is to the result of Loyalty (Zhong) to his friendship. And also it explains the Righteousness (Yi) why the true friendship is worth to risk their lives or sacrifices themselves for their brothers and friends. Finally, the Code of Brotherhood of Chinese masculinity, in other words, male bonding is one metaphor way to presents the Hong Kongs future relationship with China. Specifically, these films seem to represent the fantasy of a relationship between equals (analogous to a relationship between men) rather than between unequals (i.e., between men and women); and it is a fear of China that makes the homoerotic element such a compelling fantasy (Sandell, 1994). Male and man power can be seductive and attractive indorse to focus on the representation of Chinese cinema.the balance between sexual difference in cinemas which indicates fair relationship of brotherhood and unfair relationship between men and women. In A Better Tomorrow, The result to plot only one woman who is Kits wife and she is facing sharing suffering, and hinges on a male ethos of loyalty. In contrast, City on Fire is around the theme of loyalty and friendship between gangster and undercover agent at opposite position of the law. Kos lover appears in the film is slowing down the tension of the undercover, and it prevents the normal progress towards in terms of approach the reality of personal inter-relationship. Thus, it is successful to treat women in similar depth. When a woman is discussed, it becomes a wider study in Chinese cinema. Influence to the west: Reid point out that Woo has remade traditional martial arts genres by replacing swords and knives with guns (Reid, 1993-4). Woo said his action film was most inspired by earlier Hong Kong martial arts. Especially his mentor Zhang Che, his film is not only representing strong masculinity, loyalty, chivalry figures on the martial art action, but also he is emphasis on the symbolic slow motion to express this movement. However, Woo s stylistic influence upon Reservoir Dogs (Quentin, 1992) and True Romance (Scott Tarantino, 1993). Quentin also inspired from City on Fire (Lam, 1987) and it is upon the themes of city on fire season to express his passion and admiration to Hong Kong filmmakers. One might certainly conclude from this that Hong Kong action film industry achieves an oversea and cross-culture to such international visibility. Therefore, Kung Fu was the most popular elements both in Eastern and Western films. Kill Bill I II (Tarantino, 2003-4) describes how a woman overthrows patriarchal authority to revenge for her daughter. In the coffin box, Beatrix Kiddo (Uma Thurman) was bury by Budd (Michael Madsen), then she use her learning from Chinese martial arts master Bai Mei (Chia Hui Liu) and gather all strength on one hand for breaking the coffin and then she can escape outside. Within the martial artists performance, clarity can be achieved not only through the precision of the movement but also an effort to focus the entire bodys energy in each gesture (Yau E. C., 2001). To compare earlier Hong Kong film patriarchal society, Tarantino s film represents the punishment of patriarchal hegemony. His work aims to explore the origins of the cool and the way in which images (or reputations) are echoed in the realm of popular culture (Poleg, 2004). And he is showing that there is no different between man and woman in our modern society. It also critics the corresponding to patriarchal authority of Hong Kong cinemas to arousing people conscience and social justice then seeking for the solution of the gangster in sin city. For instance, the yellow suit of protagonist Beatrix Kiddo in Kill Bill is to show his admiring to martial arts master Bruce Lee. Conclusion: Chinese cinematic imaginary provides a rich store of regimes of justice and power through which men relate to, and fight with each other (Berry Ann, 2006). Both Woo and Lam are dealing with the tension of loyalty and friendship and social order of Chinese traditional heritage, and also apply to heroes on both side of law. The difference is the theme Woo s revenging and Lam s burying for friendship, brother, and lover, they heroes from both side of the law is to justice the male bonding related to the unsteady society tone and the anxiety of Hong Kong s future after recover it in 1997. Both Woo and Lam focus on the relationship of male to indicate the changing representation of Hong Kong cinema. They are the new wave pioneering directors in order to balance the theme of the human relationship and entertainment with vision and sound effects. Moreover, western critics and film scholars also began to take Hong Kong action into mainstream theatre cinema seriously and made many key figure s and films part of their canon of world cinema. In short, Hong Kong cinema defines a new genre of hero image in action film valuing traditional distinctive feature of patriarchal authority. It also produces superstars such as Yun-Fat Chow who became a worldwide popularity star due to his cool performance. However, as the development of the modernization, directors pay attention to these women who are economic independence and autonomy character in order to appealing audience taste of female onscreen.

The training and development of employees in William Hill is imperative

The training and development of employees in William Hill is imperative for the performance or the company as they are in a competitive market. William Hill has to inform workers to be aware of surroundings in the area that they work. Training and Development Training Training is essential for both employees and employer if they want to be effective within the organisation and also for a company like William Hill to stay competitive within their market. The reason why training is important to employees is to enable them to achieve their maximum potential in their current position, it is needed also to develop them to create further opportunities within the organisation because employees are likely to be better educated and become multi-skilled. Training should be ongoing within William Hill in developing the employee’s skills within the business. William Hill believes training is very essential for their company especially when it proves for employees to develop within the organisation and continuing to meet objective. The training and development of employees in William Hill is imperative for the performance or the company as they are in a competitive market. William Hill has to inform workers to be aware of surroundings in the area that they work. The main types of training which businesses are using are Induction, on and off the job training and induction because they are successful in degree of the work format in different organisations needs. Training firstly takes place with induction in William Hill plc to enable new employees settle in quickly and feel comfortable to stay within their organisation. Induction programmes are not usually about a specific job the employee will be doing, but the way in which the business works. Then they have off and on the job training, which takes place in different methods. Induction This is the training provided for new employees and in this program they will learn the following: * Where everything around the workplace is such as the essentials which are fire exits, toilets, staff canteen, basically they will get a guided tour of their place of work. * They will go through the employee’s hour of work, who their manager is, name tags, uniform and training which will be provided for them in the future. * Booklets will handed out concerning sickness proc... ...otion, job rotation, job enlargement, and job enrichment. William Hill offer all staff all the opportunity to develop themselves, that is why if one has the ability can progress to management level and then given the opportunity will have to go through management induction program, this will aid William Hill as workers will be more motivated as they will gain a sense of achievement which leads to greater employee retention. Training is very important for William Hill as well staff because well trained workers will be more productive and this will enable the company to meet objectives set which will increase profit. This is also good for employees especially concerning performance relate pay because a higher dividend is given. It will help save cost as there will be less waste due to fewer mistakes made also the corporate image will be enhanced because the work force are better skilled and motivated. Training and Development can increase customer satisfaction and loyalty indirectly as work will be done more efficiently and they will be more motivation to keep customers happy also it can make William Hill more competitive as they will be performing better at work.

Reconstruction or Deconstruction Essay -- American America History

Reconstruction or Deconstruction Following The War for Southern Independence the radical Republicans of the North took unjust measures over the conquered and impoverished social structure, economy and governments of the defeated southern states. In fact, the whole idea of "reconstruction" was in fact "deconstruction". Reconstruction was not to "heal the nation's wounds," or to economically revitalize the South (which it did not). Indeed, Reconstruction was economically destructive to the South. The purpose was to continue the economic plundering of the Southern states for as long as possible, and to establish a national Republican party political monopoly. Congress Passes the Reconstruction Act On March 2, 1867, Congress passed the Reconstruction Act and thus abolished local civil government in the southern states. It divided the southern states into five military districts-each commanded by a battalion of Federal troops to insure that southern whites were held in total subjugation to every radical Republican policy of the northern politicians. During this reconstruction period many Northerners came southward to take unfair advantage of a destroyed economic and governmental structure in order to gain political and or financial advantage. These greedy opportunists were self-seeking in their quest to exploit the South. With no regard what so ever to the quiet, peaceful Southerners the Northerners attempted to implement their beliefs and ways of life upon the grieving Southerners. Carpetbaggers "Carpetbaggers were supposedly sleazy Northerners who had packed all their weordly goods into a carpetbag suitcase at the war's end and had come South to seek personal power and profit (2)." Although these carpetbagger... ...es offered no financial assistance to the Confederate veteran, while at the same time passing laws "legalizing" their misappropriation of public finds for their own selfish gain. Aftermath Following the war, what lasted from 1865 to 1866 was the greatest trial that the South had to bear, not excepting the terrible ordeal of war. No people had to undergo so dark a period with such complications. The cost to the South was great, but her citizens didn't lose hope, yet began to work with a will to revoke all improper and corrupt legislation, to restore economy in public expenditures, to reduce taxation, to do away with useless offices, to make schools efficient, and to build up waste places. History will certainly condemn the legislation that entailed such misery, such corruption, and such extravagant expansion of the money of an impoverished and crushed people. Reconstruction or Deconstruction Essay -- American America History Reconstruction or Deconstruction Following The War for Southern Independence the radical Republicans of the North took unjust measures over the conquered and impoverished social structure, economy and governments of the defeated southern states. In fact, the whole idea of "reconstruction" was in fact "deconstruction". Reconstruction was not to "heal the nation's wounds," or to economically revitalize the South (which it did not). Indeed, Reconstruction was economically destructive to the South. The purpose was to continue the economic plundering of the Southern states for as long as possible, and to establish a national Republican party political monopoly. Congress Passes the Reconstruction Act On March 2, 1867, Congress passed the Reconstruction Act and thus abolished local civil government in the southern states. It divided the southern states into five military districts-each commanded by a battalion of Federal troops to insure that southern whites were held in total subjugation to every radical Republican policy of the northern politicians. During this reconstruction period many Northerners came southward to take unfair advantage of a destroyed economic and governmental structure in order to gain political and or financial advantage. These greedy opportunists were self-seeking in their quest to exploit the South. With no regard what so ever to the quiet, peaceful Southerners the Northerners attempted to implement their beliefs and ways of life upon the grieving Southerners. Carpetbaggers "Carpetbaggers were supposedly sleazy Northerners who had packed all their weordly goods into a carpetbag suitcase at the war's end and had come South to seek personal power and profit (2)." Although these carpetbagger... ...es offered no financial assistance to the Confederate veteran, while at the same time passing laws "legalizing" their misappropriation of public finds for their own selfish gain. Aftermath Following the war, what lasted from 1865 to 1866 was the greatest trial that the South had to bear, not excepting the terrible ordeal of war. No people had to undergo so dark a period with such complications. The cost to the South was great, but her citizens didn't lose hope, yet began to work with a will to revoke all improper and corrupt legislation, to restore economy in public expenditures, to reduce taxation, to do away with useless offices, to make schools efficient, and to build up waste places. History will certainly condemn the legislation that entailed such misery, such corruption, and such extravagant expansion of the money of an impoverished and crushed people.

JFK Interview Essay -- essays research papers

The JFK Assassination   Ã‚  Ã‚  Ã‚  Ã‚  This interview was conducted with my friend’s father on the assassination of JFK, and the impact it had on life in America.   Ã‚  Ã‚  Ã‚  Ã‚  Q: How old were you when JFK was assassinated?   Ã‚  Ã‚  Ã‚  Ã‚  A: I was only 15 at the time, but I can vividly recall it   Ã‚  Ã‚  Ã‚  Ã‚  Q: What was your very first reaction?  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  A: Well, I was shocked I really couldn’t believe it. I mean, you hear about the Lincoln’s assassination but it never seemed real. Now JFK was assassinated and it seemed like it could never happen, it was just like a dream.   Ã‚  Ã‚  Ã‚  Ã‚  Q: How did your parents react?   Ã‚  Ã‚  Ã‚  Ã‚  A: They seemed more upset than sad. They couldn’t believe that this could happen, they were upset that such a man as JFK could be dead, just like that. He did so much to change the way people think, act, and feel in this country and he’d never be back.   Ã‚  Ã‚  Ã‚  Ã‚  Q: What was the general mood?   Ã‚  Ã‚  Ã‚  Ã‚  A: At the time we lived in a very tight neighborhood in Pittsburgh. Around that neighborhood you could see things change. Morale was lower than I could ever remember, everybody was sad.   Ã‚  Ã‚  Ã‚  Ã‚  Q: Did they play the video back on TV?   Ã‚  Ã‚  Ã‚  Ã‚  A: I don’t ever really remember seeing it replayed over and over on TV, they really didn...

Report on Recruitment and Selection Processes Essay

Healthcare United is an organisation that endeavours to employ the best healthcare professionals. They aim to be the number one Healthcare professionals in Australia, currently employs 1500 Healthcare professionals in VIC and NSW and they wish to widen their operation and open another office in Hobart. Comparing the newly developed 2012 Healthcare United recruitment and selection policy and relevant legislation, I have identified some basic problems still existing in the 2012 recruitment and selection guidelines. Through a detailed analysis on the recruitment and selection procedure, Healthcare United can improve the procedures and the overall process. Timeframes The policy in 2007 has an estimated timeframe of 30 days plus. This is now within a whole timeframe of 2 – 3 weeks maximum. There really needs to be a specific timeframe so Managers can be guided with that, in the 2007 guidelines the managers knew for example that reporting a position vacant had to be done in 2 – 3 days, this could drag out the initial starting process without this timeframe for each process. I feel each process needs a timeframe to keep the processes in the timely manner not just casual 2 – 3 week maximum timeframe, this is outdated compared to current research and practice. Personnel The manager and HR are involved. Analysing the vacant position should already be done by the Manager of department, there should be a template already done for all positions. This would speed the process up and can then be advertised as soon as the Manager notifies HR of the position vacant within their department. Approval of the position to be advertised should be done at this point. Documentation The Manager and HR complete the â€Å"permission to recruit form† together in the 2007 policy, however there is no mention of this in the 2012 policy which could lead to confusion at a later date, documentation should be recorded from the start of the process to the employment of the new employee. Policy should be in place at every process. Training & Support Managers are offered the support for HR in training of personal in 2012 policy, however nothing is mentioned in the policy about the processes of how this will be done? There needs to be a clear process of this as new employees will be asking what it is and how it is conducted? There is no mention of training in the 2007 Guidelines for training either and no mention of induction processes. The manager of each department should be able to identify knowledge, skills, abilities and competencies required for each employee. Support systems needed to implement policy and procedure. Eg: change to the workplace physical setting or new equipment. This all comes under the WHS legislation. Monitoring and Evaluation Mangers should be monitoring and evaluating there department in an ongoing manner, this should be recorded and updated in a formal document or record management system? In the 2007 guidelines and the 2012 policy nothing is mentioned about these processes at all? This is outdated for policies compared to current research and practise. Any monitoring and evaluation tools used must be accessible to relevant employees, valid and reliable and also comply with relevant legislation. Recommendations Position vacant analysis – needs to be conducted by managers and then approved by senior management and paperwork to be provided for each and every position as per 2007. HR not managers to deal with legislative and award requirement needs not managers. Position Description – It must be current and as accurate as possible. Templates reviewed on a quarterly basis for each position, and make sure they are in line with current legislation and it is listed within the advertisement. Timeframes – Estimated timeframes for each process need to be added to the policy as it was with the 2007 policy. This will give a clear indication of what the correct process and timeframes that will and are expected to maintain the outcome required in the specified time stated. Personnel – HR and managers – the lines of each duty in the selection process are not clearly identified it is uncertain what the managers duties are and what the HR departments are, so is contrary to 2007 guidelines? For example does the Manager short  list and short though resumes? Special exemptions to internal recruitment This is not in line the EEO legislation. Managers create advertisement with the support of HR for HU newsletter on intranet. Managers send advertisement with the support of HR advertisement to publications department to post on the intranet. Documentation – I suggest documentation being done for each position vacant and that the position be analysed by the Manager to determine whether the position is still required to be filled by a new employee or for example the duties can be provided and divided amongst current employees or only a part time employee? This should be every time a position becomes vacant. A process with documentation is imperative. Training and Support HR is in charge of the whole procedure in 2007 guideline, it should be the manager’s duty with some support from HR as stated in 2012. Monitoring and Evaluation Senior managers will sign off on the position description; and give approval of position this is consistent with the 2007 policy. Position descriptions are developed by managers using a position description template and Senior or HR management to sign off on position description and approve. Advertisement include: Position title – should be an updated template of each position title including: Key tasks and objectives with required targets. Qualifications required Skills, knowledge, attributes and experience WHS requirements Terms and conditions Advertisement Advertisement does not have a timeframe however the whole process needs to be completed in 2 – 3 weeks, maximum. But in Healthcare United’s 2007 policy, position must be advertised internally and externally for 10 working days. It is contrary to 2012 as in 2007 all positions were firstly advertised internally for a minimum of ten working days and then will be advertised externally for another 10 working days. The 2007 procedure is too long.  There is no mention to comply with the anti-discrimination legislation mentioned in either policy? Shortlist The 2012 policy states the managers will conduct most of this work? With the support of HR department, processes need to be clear on who is responsible for each process of the selection process? In the 2007 Guideline the HR department did the shortlisting and reading of all of the applicants, after a shortlist has been complied I think they then should be sent to the manager to decide who he/she would like to interview for the position. The internal applicants will go through the same application procedure as per EEO legislation. Administration staff to collate all resumes and give to managers. Managers to read and screen each external and internal application and divide them into ‘yes’, ‘no’ and ‘maybe’ piles and decide on the shortlist to interview. Managers then collate all documentation from short-listed applicants. Managers organise administration staff to send all external applicants not short-listed are standard letter by post or email. I nterview documentation and preparation Should be prepared by the manager with assistant from admin staff. Manager organises interview panel, two members of HR department with one of the HR members being the chairperson. Manager chooses and advises the staff member of their role as ‘expert’ and requests that they think of three job related interview questions. Position description Resumes for each shortlisted candidates Consent to check and release police record form. Standard interview questions for HR members of interview panel. Interview assessment forms for interviewers. Use checklists for documentations. Interview Applicants Selection panel consist of two HR members and one staff member of job related department, with Chairperson being the HR member. It is contrary to 2007 because all the responsibilities are of Managers. It is outdated as current research says that the interview must involve the managers. It does not comply with the current legislation either. Knowledge of relevant equal opportunity, fair work, privacy and anit-discrimination legislation is required within the panel. Interview Applicant To be conducted in a comfortable and quite location Food and beverages for interview panel Interview schedule and timing needed. Managers and HR to organise interview documentation as listed above. Chairperson greets candidate and makes introductions. Chairperson opens interview. Manager and HR member of panel ask applicant a series of standard interview questions. Manager from job-related department ask three question Chairperson asks applicant if they have any question Chairperson informs the candidate of the process. Panel thank candidate for attending Panel complete an interview assessment Panel select applicant Gain approval from senior management subject to reference check. Reference check Reference checking should be done by managers according to 2012 policy while in 2007 it was done by HR. Reference checks are an important part of the selection process. Healthcare united reference check must be conducted on both internal and external applicant by the managers and support of HR department. Procedure: Obtain applicants permission Phone workplace of applicant and speak to manager/referee. Introduce self and organisation and purpose of call. Only ask standard questions about applicant’s knowledge and job related skills, competencies, knowledge and attributes. Job offer The job offer is to be finalised by the department manager. It can be verbal offer made quickly in order to ensure preferred candidate is hired. A verbal offer of employment and a candidates verbal acceptance creates a contractual relationship. Any negotiation on employment terms and conditions must be on a ‘Without Prejudice† basis. Procedure: HR department organise written contract to be drawn up with terms and conditions. Administration to post or email contract to applicant.  Upon receiving of the signed contract HR post new employee advice about induction program. A letter of engagement will then be issued including, start date, position, hours or work and pay and entitlements. Conclusion The 2012 recruitment and selection process will take a maximum of 2-3 weeks. However, the 2007 recruitment and selection process has an estimated time of 35+ days, which is far too long for the stream lined 2012 policy. Even though it takes a much longer time in the process, the 2007 policy has included procedures into recruiting and selecting which is more accurate and detailed, which has a higher chance of recruiting the best possible healthcare professionals. This means they can have the best possible human resources so they can provide the good quality service. With all the existing problems in 2012 recruitment and selection process identified, Healthcare United should adopt the recommendations made above to make the recruitment and selection process more efficient and effective and in line with all current legislation. The policy should further specify what training needs to be undertaken and how it is to be supported. Identify training needs of workforce

Auditing Essay

Justin Kealey, CPA, is auditing Tustin Companies, Inc. Kealey has accumulated known and likely misstatements for the current year to evaluate whether there is a sufficiently low risk of material misstatement of the financial statements to issue an opinion. However, Kealey notes that there are several misstatements that have been carried over from prior years. A .Distinguish between the iron curtain and the rollover approaches to considering the misstatements from prior years. In consideration of an auditor’s approach for considering the effects of misstatements from prior years are the iron curtain and the rollover approach. The iron curtain approach reveals the effect of correcting the misstatements whole amount in the present year irrespective of when the misstatements occurred. The rollover approach reflects only the amount of misstatement originating in the existing income statements. It ignores the effect of misstatements caused within the balance sheet. B. Describe how SEC Staff Accounting Bulletin No. 108 requires auditors to consider misstatements carried over from prior periods. SEC, Staff Accounting Bulletin No. 108 in reference to materiality states that auditors consider both the iron curtain and rollover approach. Auditors suggest whenever making corrections of material misstatements in financial statements that corrections are made with the iron curtain or rollover approach. The following are typical questions that might appear on an internal control questionnaire for payroll activities: 1. Is there adequate separation of duties between employees who maintain human resources records and employees who approve payroll disbursements? It is important that originations separate human resources and support function as it enables prevention of payments to fictitious employees and overpayment of payroll amounts. Therefore, distribution of payroll accounts involve things such as scheduling, time sheet verification, employee information, and tax obligations just to name a few responsibilities. 2. Is there adequate  separation of duties between personnel who maintain timekeeping or attendance records for employees and employees who distribute payroll checks? When utilizing the same employees executing the timekeeping and distribution, the organization is providing these individuals to report attendance of employees that have resigned and write their own checks. The thought of combining the timekeeper and payroll employees should never be done. Separating responsibilities as management and supervisors create scheduling and time management should be electronically formatted to maintain and avoid fraud. a. Describe the purpose of each of the above controls. Separating responsibilities as management and supervisors create scheduling and time management should be electronically formatted to maintain and avoid fraud. b. Describe the manner in which each of the above controls might be tested. The separation of duties is established by inquiring for which employees perform particular tasks during year, and become aware of the personnel carrying out such tasks. The auditors should inquire upon which personnel accomplished their assigned tasks under uncommon circumstances, for example during the prolonged illness of a worker. c. Assuming that the operating effectiveness of each of the above controls is found to be inadequate, describe how the auditors might alter their substantive procedures to compensate for the increased level of control risk. The testing of fictitious payroll transactions brings the auditors to analyze the distribution of paychecks on a random basis. Analytical procedures performed in reference to payroll expenses may invol ve comparing the amount budgeted for the year to the comparable amounts of previous years and could reveal a substantial overstatement of staff payroll expenses. While performing your audit of Williams Paper Company, you discover evidence that indicates that Williams may not have the ability to continue as a going concern. a. Discuss types of information that may indicate substantial doubt about a client’s ability to remain a going concern. Circumstances presenting doubt in the client’s ability to achieve and maintain business performance begin with working capital deficiencies. More problems for concern may be recurring operating lost, arrears in dividend, defaulting on loans and  adverse financial ratios. The economy can cause business lost as loosing principal customers, work stoppages, legal problems, and inside staff members affecting the business meeting its standards. b. Explain the auditors’ obligation in such situations. Information contradictory to an assumption that a CPA firm’s client remains a growing concern is generally relates to the company’s ability to satisfy its financial commitments For each of the following brief scenarios, assume that you are reporting on a client’s financial statements. Reply as to the type(s) of opinion possible for the scenario. In addition: Unless stated otherwise, assume the matter involved is material. Thomas Bros. Construction is involved in a hazardous trade on a work project and has obtained insurance coverage related to the hazard. Although the probability is remote, a material portion of the company’s assets could be destroyed by a serious work related accident. A standard unqualified report is issued. If the problem does not state that a misstatement (or possible misstatement) is pervasive, assume that it may or may not be pervasive (thus, the appropriate reply may include two possible reports). The Lowes’ own considerable amount property that has gained significantly in value since the date of purchase. The properties were appraised and reported in the balance sheet at the appraised values that materially exceed costs with related disclosures. The certified public accountants believe that the appraised values reported in the balance sheet are a realistic value of the assets. This scenario can receive either an adverse or a qualified judgment. Valuation of assets at appraised values is not in the standards presented in the general accepted accounting principles (GAAP). The appraised value and cost is important, an unqualified opinion is not be appropriate. Do not read more into the circumstance than what is presented. While conducting an audit of Armstrong Co. the CPA firm encountered a major scope limitation relating to inventory report availability and cannot gather sufficient qualifying audit evidence for that area. A scope limitation will result in a qualified opinion or a disclaimer of opinion. Do not consider an auditor discretionary circumstance for modification of the audit report unless the situation explicitly suggests that the auditors wish to emphasize  a particular matter. Noble Co. has material investments in stocks pertaining to subsidiary companies while are not actively traded in the market. The participating CPA firm performing the engagement does not extend to any subsidiary company. The CPA firm is able to determine that all investments are carried at the original cost, but it has no idea of the actual market value. Although the difference between cost and market could be material, it may not have a pervasive effect on the overall financial statements. Here is a scope limitation therefore; either a qualified opinion or a disclaimer of opinion is appropriate. Report Types may be used once, more than once, or not at all. Williams Co. also has material investments in stocks of subsidiary companies however; the stocks for in this scenario are of subsidiary companies which are actively traded in the market. Management insists that all investments are carried at the original costs, and the CPA firm is satisfied that the original costs are accurate. The CPA firm believes that the client does not realize a substantial portion of the investments because the market value is muc h lower than the cost. The client disclosed the facts in notes accompanying the financial statements. A qualified opinion is necessary. The CPA firm attained sufficient evidence stating investments in subsidiary companies are overstated and the note disclosure does not compensate for inappropriate balance sheet presentation. Reference Whittington and Pany, Chapter 16, Auditing Operations and Completing the Audit, Chapter 17, Auditor’s Reports, Principles of Auditing & Other Assurance Services, 18th edition, T, Legal Liability of CPAs McGraw-Hill Irwin