Delima Case Study Essay Example

Delima Case Study Essay BACHELOR OF ACCOUNTANCY (HONS) AC220 INTEGRATED CASE STUDY (MAF 680) CASE 1: A DELIMA Table of Content No. Particular Page No. Introduction : Company Background Case Summary 3 2 Identified Issues In DESB Questions Answers 9_13 4 Recommendations 14-17 5 Conclusion 18 6 Reference 19 7 Appendix 20-26 INTRODUCTION Company Background Delima Enterprise was set up by Encik Zayed in 1981. It engaged in trading and supplying related products including manpower supplies to the oil and gas industries. In 2004, the enterprise was incorporated as Delima Enterprise Sdn. Bhd. Both Encik Zayed and Puan Hashimah (husband and wife) were the two principal ctivities into provision of engineering services while its corporate mission was to become a leading service contractor who provide quality products and excellent services. The company had been awarded with several engineering projects since 2006. Delima Enterprise Sdn. Bhd. (DESB) had maintained a very lean organization with basic functional positions. En Zayed and his wife Pn Hashimah were the Managing Director and Chief Operating Officer respectively. He and his wife only had secondary school background. They employed their own family members to work in DESB with minimal education background and no Job experience. Puan Balqis, the Operation Manager and En Salam, the Human Resource and Administrative Manager were their relatives who only had secondary school background as well. Cik Amy, a young Accounting graduate was employed as Finance Executive responsible for maintenance of the accounting and financial matters of the company although she did not have working experience. Case Summary DESB had applied for banking facilities to implement the contract it had secured. We will write a custom essay sample on Delima Case Study specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Delima Case Study specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Delima Case Study specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The banks required the companys Audited Financial Statements for the last two years. It was then when En Zayed realized that the company had not performed statutory udit and was introduced to Aziz Co (Chartered Accountant) as their external auditor to perform the audit from the period of 2003 to 2006. The auditor wanted to qualify the Financial Statements due to several unresolved issues. Encik Zayed and his wife attempted to convince the auditors to not qualify the Financial Statements but failed. Encik Zayed wished to terminate the auditors appointment and appoint a new friendly party auditor to do the audit. IDENTIFIED ISSUES IN DESB There were several issues that can be identified within DESB. It is important to identify these issues which require solutions and improvements in order for the ompany to meet the statutory audit requirements. The issues can be divided into several categories which are legislation, corporate governance, internal control, human resource, ethical, accounting information system (AS) and management issues. Legislation Issues One of the legislation issues was breach of directors fiduciary duty in DESB. The controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely did not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also withdrawals of companys money without proper documentation. Section of CA 1965 stated that the director cannot simply use the companys property or asset. The directors action had breached their fiduciary duties stated in the CA 1965. They Act 1965, including their roles and duties as Company Directors. Section 132(1A) of CA 1965 stated that the director are expected to have knowledge, skill and experience. In addition to that, En Zayed and Pn Hashimah also wished to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure. Section 172 of CA 1965 stated that only the shareholders can remove the auditor before the expiration of his terms with the required passing of ordinary esolution at general meeting with special notice of 28 days given to the auditor. IDENTIFIED ISSUES IN DESB Corporate Governance Issues One of the corporate governance issues in DESB was the roles and responsibilities of the managers were not clearly stated. The organizational chart in DESB was very lean and the personnel did not know their roles and responsibility well. The management was not properly controlled. The organizational chart should be properly drawn with distinct functional department. En Zayed and Pn Hashimah had also appointed their own relatives into the company without taking into consideration of the basic ducational requirements for the positions they offered. They were also not familiar with Accounting Standards and the provision of the Companies Act 1965, including their roles and duties as Company Directors. As stated in Section 132(1A) of CA 1965, directors are expected to have knowledge, skill and experience. They need to be updated on the law, regulations and accounting standard failing which had caused poor corporate governance in DESB. The appointment of auditor was also made without any proper procedure. It is stated in the Act that the appointment of auditor should be made at each annual general meeting. The directors intention to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure showed the directors were not familiar with corporate governance. Section 172 of CA 1965 stated that only the shareholders can remove the Internal Control Issue One example of internal control issues in DESB was the lack of authorization of business transactions. All decisions were made authorised by either En Zayed or Pn Hashimah. Personal vehicle expenses were charged to the company and several withdrawals of companys money were made without proper documentation. Internal Control Issue (Contd) Another example of internal control issues in DESB was no Standard Operating Procedure (SOP) in place and all decisions were made and authorized by either En Zayed or Pn Hashimah. Some wwithdrawals of companys money were made without proper documentation. The recruitment of new employees was also made without proper procedures. There was no segregation of duties in DESB. En. Zayed does not segregate management duties equally among the employees. For instance, there was no segregation of duties between the person who approved payments of employees was all done by Pn Hashimah alone. This issue may cause task redundancy, fraud, negligence, power abuse, inefficiency and work delay to occur within the company. There was also no Audit Committee set up in the company. DESB should establish an Audit Committee for a better internal control. DESB was also lack of control and supervision. The employees prepared their timesheets by their own without any manager authorization. Puan Hasimah approved and made payment of the salaries. Supervision should be done in regular basis. The management too should review the adequacy of internal control and assign supervisors to manage the timesheets for he employees time in and time out. They may as well use a punch card system. Finally, DESB also had no budget planning. The budgets can be used to compare the budgeted costs and actual costs to see any variance. This can help managers to make efficient dectston making. IDENTIFIED ISSUES IN DESB Ethical Issue The ethical issue that can be identified in DESB is the abuse of power by the directors. The family members of the directors were employed as employees although some did not have the necessary Job experiences needed for their positions. Puan Balqis and Encik Salam who only had secondary school background ere appointed to be the Operations Manager and Human Resource and Administrative Manager respectively. Besides that, abuse of power by the directors can also be seen when the directors personal vehicle expenses were charged to the company. It is not ethical for the directors to take advantage of their power in the company. Accounting System Issue DESB had used MYOB Accounting Software that was not integrated. This caused the data not to be processed and generated automatically between certain modules. DESB should purchase new software that can simplify the recording of business ransactions such as the USB Accounting Software. Accounting system issue can also be seen when the customers monthly statement of accounts were not sent to the customer on monthly basis. Documents were not pre-numbered and missing which made it hard to reconcile customers account balances. Management Issues Other issue related to DESB was inadequate Job training for the employees. Most of the employees have no necessary Job experience before Joining the company. The management should employ candidates with suitable qualification and working experience. DESB should also invest on necessary training to enhance knowledge of he employees. For instance, DESB must provide training to Cik Amy who is a fresh graduate without working experience. Besides that there was no proper recording of assets. Several assets purchased by the company were not recorded properly. Management Issues (Contd) DESB paid its employees wages weekly without employee benefit and EPF contribution. EPF contribution for contract workers were not deducted and remitted to EPF. The EPF should be contributed to the employees as stated in the Employment Act. One of the management issues was that the company maintained a lean not clarified clearly. QUESTIONS ANSWERS 1 . Were there any abuses of power by the management and breach of fiduciary on the part of the directors? Yes. Based on Company Act 1965, Directors are required to act bona fide for the benefit of the company as a whole. Fiduciary is a term used to cover situation where a person is expected to act for the interest of others not for their own self interest. Directors fiduciary obligations are to exercise their powers under the companys constitutions for proper purpose, to avoid conflict of interest and not to profit from their position such as misuse of corporate fund, misuse of onfidential information, honesty and diligence. While power is defined as the ability to conferred on a person by law to determine and alter the rights, duties and other legal relations of him or others. Abuses of power by the management can be seen when the controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely id not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also were also not familiar with Accounting Standards and the provision of the Companies resolution at general meeting with special notice of 28 days given to the auditor. One f the most distressing issues confronting board members is how to comply with their fiduciary duty to shareholders and unit owners. Although misconceptions abound as to the precise nature and scope of this obligation, a breach of the fiduciary duty could result in grave consequences for both offending board members and the community which he represents. Perhaps the most widespread misconception is that fiduciary duty is related to degree of competence with which board members perform their management responsibilities. In fact, the fiduciary responsibility has nothing to do with board members skill. Basically, a breach of the abuse of such power result in harm to one or more of his constituents. The placement of ones trust, confidence and responsibility in another person is the hallmark of a fiduciary relationship. The investiture of such trust, confidence and responsibility in the fiduciary bestows upon him, a position of influence and superiority over the person with whose he deals. As such, he is charged with an extraordinary degree of moral accountability to those people. Clearly, trust and confidence has been reposed on one side and there is a resulting superiority and influence on the other side. Thus, board members are fiduciaries to shareholders and unit owners who have elected them to their position of power. QUESTIONS ANSWERS 2. Who should be held responsible and accountable? The directors, top management and employees of Delima Enterprise SIB should be held responsible and accountable. This is because the directors should be more familiar with their roles and duties as company directors. They should have possessed enough skill and expertise to develop a good strategy and structure in the company. In the context of the Malaysian corporate law framework, the duties and esponsibilities of the company directors in Malaysia are clearly stated in the Malaysian Companies Act 1965 (Act). Under the Act, company directors are responsible for the management of their companies and have a fiduciary duty to act in the best interest of their companies. Sections 166A(3), 166A(4), 166A(5), 167(1), 167(1A), 169(1), 169(3), 169(16) of the companies Act are some of the key references that state that company directors are responsible for the maintenance of accounting and other records, as well as the tabling of the audited financial statements at a general meeting of members of a company. While Sections 166A(3), 166A(4), 166A(5) state clearly that the directors of a company shall ensure that the accounts of the company (including consolidated accounts, where applicable) laid before the annual general meeting are in accordance with the applicable approved accounting standards. Section 167(1) requires the company directors and managers to ensure proper maintenance of accounting and other records to enable them to be conveniently and properly audited and Section 167(1A) requires accounting entries and other records to be properly documented within sixty days of the completion of the transaction. Besides that Section 169(1) and 169(3) require directors of a company to table at the annual general meeting a profit and loss statement for the period and a balance sheet to which the profit and loss account relates. Section 169(5) requires directors of each company to prepare a resolution signed by no fewer than two of the directors attesting to the profit or loss of the company for the financial year and the state of affairs of the companys affairs as at the end of the financial year. QUESTIONS ANSWERS The top management on the other hand should have involved in giving opinions on decision making. They are the ones who discuss with the directors on any matters that are important for the future of the company. They should also carry out their own responsibilities and duties in the company. The finance executive, Cik Amy for information and data that is related to the accounting transaction in DESB as well as to maintain proper recording of the Companys assets and integrated accounting system to be used in the Company. 3. Could the Audit be completed soon without any qualification? An auditors report is considered an essential tool when reporting financial information to users, particularly in business. It is mandatory for all companies under the Companies Act 1965 to perform the statutory audit. In this case, DESB was required to comply with the Companies Act 1965 to prepare the Audited Financial Statements and in addition to meet the bankers request to process the facilities application. Yes, the audit can be completed soon without any qualification if En Zayed and Pn Hashimah could attend to the outstanding matters objectively. They should discussed objectively with the auditors and be guided by the auditors for the appropriate solutions. It was noted from the audit findings that several ransactions with significant amount were wrongly recorded and due reconciliation was necessary to identify and make appropriate adjustments to the accounts. 4. What should be done to improve the leadership and management of Delima Enterprise Sdn Bhd? The leadership of DESB can be improved by stating a clear Job description of each position in the company to prevent redundancy and breach of fiduciary responsibilities. DESB must also have sufficient control mechanism in both the management and operation level. The company can also introduce an internal audit department. Besides that, extensive sets of Standard Operating procedure SOP) must be introduced in all aspects of the management and operational level with the objective to achieve goal, prevent deviation, provide details and information for controls. This question will be further answered in the next part under Recommendations for Delima Enterprise Sdn Bhd. Improvements. RECOMMENDATIONS After identifying all the issues related to Delima Enterprise Sdn Bhd, now we can recommend on what should be done to improve the current management and leadership of the company. DESB must practice and implement some recommendations that will enable the company to enhance its performance and settle the unresolved issues. Segregation of duties Firstly, the company must implement segregation of duties. Encik Zayed should assign different employees to different position so that each task would be carried out by different individuals. In custody of assets the employees responsible for purchases or disposals of fixed assets should not have an access to record transactions in the fixed asset ledger. The useful life of the fixed asset (i. e. the life over which asset is depreciated) should be determined based on generally accepted accounting principles and entered in the system by a finance employee responsible for maintaining the fixed asset ledger. Fixed asset disposals should be made after review and authorization from a supervisory-level employee. Periodical physical counts of assets should be conducted by employees without record-keeping or authorization responsibilities, such as a finance department or an outside inventory service. Adjustment to the fixed asset system should be reviewed and approved by a maintenance of fixed asset system. The reconciliation of the general ledger fixed asset balance to the fixed asset system should be completed by someone who does not maintain the fixed asset system. Account reconciliations should be reviewed and pproved by someone other than the preparer of the reconciliation. While for record keeping, the employee who is responsible for the receipt of cash should not have access to record or authorize transactions in the accounts receivable ledger and customer accounts. In addition, the person receiving the cash or preparing the deposit should not be responsible for recording cash transactions or preparing the preparing the bank reconciliation. The employee preparing should not be responsible for cash transactions in the account receivable ledger and customer accounts. In addition, the bank reconciliation should be prepared by an employee ho is not involved in cash receipt or cash disbursement activities. The Adjustments and write-offs to customer accounts should be reviewed and approved by an employee who does not have responsibility for recording these transactions. In addition, this employee should not be responsible for preparing the reconciliation of the accounts receivable subsidiary ledger to the general ledger accounts receivable subsidiary ledger to the general ledger account balance. The preparer of bank reconciliations should not have the responsibility for recording cash receipt or disbursement transactions. In addition, bank reconciliations should be reviewed and pproved by an employee other than preparer. As a best practice, the reviewer should be in a supervisory-level position. As for automation or computerised system, there should be segregation between systems development and operations, operations and data control, and data base administration and system development. The employee responsible for designing and implementing information system cannot be the same person as the person responsible for testing the system, conducting system audits, or monitoring and reporting on systems. Secondly, the management should provide necessary training to all the employees so that they ould be more efficient in performing their Jobs. The directors too must equip themselves with all the necessary knowledge and skills to lead the company. En Zayed should spend more on training to equip the employees with proper knowledge. The management too must hire people that have good academic qualifications relevant experiences. The qualifications of the candidates must be emphasized so that they can carry out their tasks well. Cik Amy should be send for further training to enhanced her understanding in relation to her Job description and competency to perform her Job. The management should enrol her to a short course esignated to improve work efficiency and effectiveness in any local institutions. Besides that, the company should create and implement Standard Operating Procedure (SOP) for all transactions related to each department in the company. (Refer Appendix 1) All types of incorporated companies enhance corporate governance. The directors must be updated with matters regarding powers of the registrar of the company, management and administration of the company, officers of the company, accounting and auditing of the company. Authorization Authorization is the process of reviewing and approving transactions or operations. Some examples are verifying cash collections and daily balancing reports; approving certifications, leave request and cumulative leave records; and approving charge orders, computer system design or programming changes. In future, DESB should emphasize on the authorisation in any transaction. This will prevent misappropriation of cash or assets. DESB management should prepare budget planning, plan on any cost that is likely to be incurred. This enable them to compare the budget cost and actual cost to see any variance on the performance evaluation. This will help managers to make efficient decision making. Every asset purchased ust be recorded manually computerized, Assign person(s) to be responsible for the company assets, Propose the Asset Tagging System The company should create a new organisational chart according to function. All the positions and function should be clarified clearly. (Refer Appendix B) Accounting records The accounting records must be kept in a safe place and documented based on its categories according to date. All the vouchers must be pre-numbered and statement of accounts must be sent to customers every month. Access controls Access control to the companys record must be restricted to authorised personnel nly. For example, the employee responsible of accounting information records should have medium of control such as password to secure the information. Only authorize employee can access to the information. Independent verification Finance manager should prepare worksheet to verify the performance of finance department staff independently. While supervisor must be hired to evaluate the time in and time out or the performance of DESB employees. They must not prepare their own timesheet anymore. 5 Cs of Creditworthiness of Borrower In order to be eligible to apply for the bank loan facilities, the company management ust ensure they comply with all the 5 Cs of creditworthiness of borrower. Character refers to the borrowers integrity and willingness to repay the financial obligation. Capacity refers to borrowers cash flow and ability to repay the debt from ongoing business operations. Capital is the borrowers financial net worth. A significantly positive net worth has the potential to offset insufficient cash flows, because financiers perceive the borrower still has more than adequate means to repay the loan. Collateral refers to any property owned by the borrower that can be pledged for security. Conditions refer to economic, industrial and company-specific prospects and events that may occur during the period of the loan that could have a significant effect on your company. For example material prices, an employee strike, increasing interest rates, etc. CONCLUSION As a conclusion, I have learnt how to relate the theories into practices in a real life situation from the issues encountered by Delima Enterprise Sdn Bhd. The directors surely need to equip themselves with necessary skills and knowledge before they incorporate the company into a private limited company in term of management and leadership. REFERENCE http://www. icoph. org/downloads/ICO-CEO-Job-Description-20-September-2011 . pdf http://www. docstoc. com/docs/4625243/general-manager-Job-description http:// www. fishershypnosis. com/free-standard-operating-procedure-template. html Yycadvisors (2012). Appointment of auditor in Malaysia. Retrieved September 25, 2012, from http://www. yycadvisors. com/appointment-of-auditor-in-malaysia. html Malaysia, S. S. (2012, January). Removal of Auditor. Retrieved September 25, 2013, fromhttp://www. ssm. com. my/en/ls/application/auditor/how Wikianswer (2013). SCs of creditworthiness of borrowers?. Retrieved September 25, 2013, from http:// wiki. answers. com/Q/5_Cs_of_creditworthiness_of_borrower- http:// malaysiabizadvisory. com/auditor-role-in-sdn-bhd-company/ Companies Act 1965 www. businessdictionary. com Suggested Standard Operating Procedure (SOP) Purpose (Appendix A) 1. To ensure that the processing of financial documents is consistent and to describe the procedure of processing of financial documents. 2. Scope This SOP applies to the whole department processes. 3. Responsibilities It is the responsibilities of the manager of each department to ensure that the procedure is being applied to his/her own department. . Procedures Authorization Contact. Each department should nominate at least two senior as their Authorized Contact Officials. Any important document requires verification from both authorization and both or one of them is not signed, it shall not be entertained. Segregation of duties. Same Job may require different people to complete the transactions and it also provides independent views on the work performed. Assets. Custody of assets : Any storage of assets must be kept by the person chosen and frequently review the conditions of assets. Any obsolete assets must be analysed more whether to be disposed or upgrades. Recording of assets : The person who records and custody must be separated and he is to ensure that the records on amount, types of assets, value of the assets and anything regarding the assets must be properly kept and filed with proper coding. Suggested Standard Operating Procedure (SOP) (Appendix A) Accounting records The Chief Financial Officer, Controller and accounting department personnel should not have access to modify general ledger accounts or change mappings for these accounts. Normally these changes should be made by IT personnel after approval. Financial statements should be approved by supervisory personnel at a higher uthority level than person preparing the financial statements. Access controls. The fingerprint verification machine can be used in accessing controls to important items. For example, the warehouse. Independent verification The fingerprint verification machine allows for multiple records to be crossed checked. There is no one allowed to make any changes to the first records and second records are used to verify the first records. This is to increase the level of security. Improper Organisational Chart The organisational chart was improperly arranged and too few positions (with

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This can be marked through trauma-related thoughts or feelings in addition or replacement to trauma-related external reminders (e.g. people, places, objects or activities). Negative alterations in cognition are often a bi-product of PTSD and therefore a key factor in diagnosis. These alterations include; dissociative amnesia in relation to the key features of the traumatic event, persistent or distorted negative beliefs and expectations about oneself or the world, persistent blame of oneself or others for causing the traumatic event or for resulting consequences, persistent negative trauma-related emotions, markedly diminished interest in pre-traumatic significant activities, a sense of alienation/detachment from others, and a persistent inability to experience positive emotions. A patient must have at least two of these symptoms to be diagnosed with PTSD. There are many well-known associated features and disorders with PTSD. Insomnia, ranging from mild to profound, is prevalent in most cases. Irritability, aggression, self-destructive actions or recklessness are behavioural symptoms that may accompany PTSD. Additionally, hypervigilance and an exaggerated startle response, sometimes accompanied by problems in concentration are examples of alterations in arousal and reactivity that may have begun or worsened after the traumatic event. Two of these alterations are necessary for diagnosis of PTSD. Other factors such as duration/persistence of symptoms, functional impairment and confirmation of exclusion (verification that disturbance is not due to medication, substance use, or other illness) are key in the diagnosis of PTSD. By definition, the onset of PTSD requires that the given symptoms occur for a minimum of a month. Although to a comparatively minor extent, most symptoms are present directly after the trauma and will continuously dev elop throughout time. PTSD is two to three times more prevalent in females than to males. An experience of sexual assault or child sexual abuse is more likely amongst women in comparison to accidents, physical assault, combat, disaster or witness to death/injury being the likely trauma for men. The median number of Post-Traumatic Stress Disorder sufferers is 7 to 8 per 100 individuals, with reported ranges ranging from 7 20 per 100 individuals, the latter being combat related. The most recent statistic shows up to 8 in 100 individuals may be diagnosed with autism (DSM-V-TR). As the direct/chemical cause of PTSD is debatable, the reason for recent increase is, while speculative, currently unknown. Methods of Lucid Dreaming Therapy (LDT) Lucid Dreaming Therapy (LDT) is an upcoming format of treatment that has been specifically researched for application in relation to the treatment of PTSD. Lucid Dreaming is defined as the state in which an individual is aware that they are dreaming and subsequently obtain control over their dreams. The phenomenon of lucid dreaming dates back centuries and quite possibly millennia, with reports of its use dating back to the eighth century, in the form of what was known to be Dream Yoga. With scientific confirmation of the phenomenon in the late 20th Century, therapeutic possibilities began to be brought to light. Lucid Dreaming Treatment (LDT) arose from this idea as an alternative cognitive-restructuring technique, but only a small amount of research has been conducted on the topic, composed mainly of case studies (Abramovitch, 1995; Brylowski, 1990; Spoormaker van den Bout, 2006; Spoormaker, van den Bout, Meijer, 2003; Zadra Pihl, 1997). Nightmares are defined by the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV-TR) to be extremely frightening and anxiety-provoking dreams which awaken the dreamer, followed by full alertness (APA, 2000). Although this is the current definition used as a diagnostic criterion, according to DSM-IV-TR, and in this essay, it should be mentioned that some have challenged this definition (Spoormaker, Schredl, van den Bout, 2005; Zadra, Pilon, Donderi, 2006). In the adult population, as many as 70 % of individuals report at least an occasional nightmare, and 2-5% suffer from recurrent nightmares (Lancee, Spoormaker, Krakow, van den Bout, 2008). Suffering from recurrent nightmares causes distress in waking life and can result in both occupational and social dysfunction. The fear and anxiety which the nightmare provokes linger when the dreamer awakens from it, which may prevent the individual from returning to sleep due to the fear of re-experience. It has been suggested that by becoming lucid during the nightmare, the dreamer can take control of the threatening situation and change the course of the nightmare, thus possibly alleviating feelings of fear and anxiety. This could possibly result in reduced nightmare frequency, relieving the nightmare sufferer from its negative effects both in sleep and waking life (Gackenbach Bosveld, 1989; Gavie Revonsuo, 2010; Green McCreery, 1994; Halliday, 1988; LaBerge, 1985; LaBerge Rheingold, 1990; Tholey, 1988). In LDT, the participants describe their nightmare and are then introduced to the concept of LD, the possibility to become conscious while dreaming and to be able to alter the content at will. The participants are then taught different LD induction techniques, such as choosing a recurrent cue within their dreams to be a signal of being in the dream state, or questioning the nature of reality several times during the day, asking themselves Am I dreaming? The participants then choose an alternative, more positive scenario of the nightmare, focusing on the content they wish to alter whilst lucid (Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997). A Pilot Study conducted by the Department of Clinical Psychology of Utrecht University in the Netherlands aimed to evaluate the effects of LDT on recurrent nightmares which is an identifying characteristic of PTSD. The participants of the study included 23 individuals (16:7, Female: Male) who have recurrent episodes of nightmares. The requirement from the participants of the study was to fill out a questionnaire regarding their sleep and Diagnostic Traits of PTSD. These individuals were randomly divided into 3 groups; 8 participants received one 2-hour individual LDT session, 8 participants received one 2-hour group LDT session, and 7 participants were placed on the waiting list. LDT consisted of exposure, mastery, and lucid dreaming exercises to train their mind to become more self aware. Participants then filled out the same questionnaires 12 weeks after the intervention as a follow-up. It was found that by the follow-up, nightmare frequency of both treatment groups had shown a dec rease. There were no significant changes observed in sleep quality and severity of posttraumatic stress disorder symptom. This led to the conclusion that while LDT seems effective in reducing the frequency of nightmares, the primary therapeutic components of exposure, mastery, or lucidity remain unclear. The results of utilizing LD as treatment are consistent, indicating that LDT is effective for reducing nightmare frequency (Abramovitch, 1995; Brylowski, 1990; Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997). A one-year follow-up showed that four out of five participants, who prior to the treatment suffered from nightmares once every few days, went down to once every few months or no longer had any nightmares (Zadra Pihl). In another study the treatment consisted of one two-hour session either individually, in group or, and as the control condition, being on a waiting list where no treatment was received. The participants had suffered from nightmares for over one year, at least once a week. The 12 week follow-up showed that nightmare frequency decreased in both treatment conditions, which was not the case for the control group (Spoormaker van den Bout). For some participants LDT was also effective in reducing non-recurrent nightmares with differing conte nts (Zadra Pihl). Some of the participant had also subjectively reported slightly improved sleep quality after LDT (Spoormaker et al.) and that dream lucidity resulted in higher positive psychological elements which were also reflected in waking life (Zadra Pihl). Similar effects have been reported by Brylowski and Abramovitch. The studies showed that while nightmare frequency was reduced following LDT, not all of the participants displayed in becoming lucid and to lucidly alter the content of the dream. One of the reasons attributed to this being the mere feeling of control which is necessary to LDT. Being able to master the nightmare and not being its victim seems to play an equally vital role as the actual altering of the content (Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997). Experiencing a traumatic event of extremely frightening and life-threatening character may, for some people, develop into Posttraumatic Stress Disorder (PTSD). PTSD is a severe anxiety disorder in which the symptoms are collected under three clusters: intrusive/re-experiencing symptoms, avoidance symptoms and hyper arousal symptoms. Those suffering from PTSD endure highly disturbing recollections of the event. They display heightened sensitivity towards both internal and external stimuli which resemble or in any way symbolize some aspect of the original event. When confronted with similar symbols or conditions, they experience emotional numbness and sleep difficulties. The individuals self defence mechanism leads them to avoid all such stimuli which may remind them of the event. Hence those suffering from PTSD often experience constant conflicts in interpersonal relationships which can be attributed to heightened sensitivity as a result of PTSD. It is not uncommon for them to display recurring avoidance patterns in occupational situations which may remind them of the traumatic event. (APA, 2000). In addition to heightened sensitivity and severe anxiety posttraumatic nightmares that replay or indirectly symbolize, the original traumatizing event constitute the most frequent symptom in PTSD. (APA, 2000). It has been estimated that up to 60-80% of PTSD patients suffer from posttraumatic nightmares (Spoormaker, 2008). However, research has shown that treating PTSD does not necessarily reduce nightmare frequency (Spoormaker; Spoormaker Montgomery, 2008). In contrast, Imagery Rehearsal Therapy (IRT), a treatment focusing on alleviating nightmare frequency in PTSD also reduces general PTSD symptom severity (Krakow Moore, 2007). Research has also shown that nightmares and disturbed sleep may be a risk factor for developing and maintaining PTSD (Mellman Hipolito, 2006). Due to these findings, Spoormaker (2008) and Spoormaker and Montgomery (2008) stated that posttraumatic nightmares ought not to be viewed as a secondary symptom but rather as a central characteristic in the advancem ent of post traumatic stress disorder. Their series of research, studies and findings led them to infer that posttraumatic nightmares might develop into a disorder of its own and therefore demands specific treatment. LDT is effective in reducing the frequency of recurrent nightmares (Abramovitch, 1995; Brylowski, 1990; Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997), and thus it has been suggested that LDT could be a valuable supplement in the treatment of PTSD, focusing on decreasing the frequency of posttraumatic nightmares. As posttraumatic nightmares are a nocturnal replay of the original traumatic event, the patient is reminded of the trauma every time they dream about it. A reduction in the frequency of post traumatic nightmares would lead to an abatement of fear and anxiety due to decreased instances of number of occurrences in a given time frame. In addition to this, as anticipated by Spoormaker (2008) and Spoormaker and Montgomery (2008), posttraumatic nightmares not only enhance but also prolong the severity of PTSD. As such, LDT could work as a supplement to already existing treatment of PTSD and reduce nightmare frequency. Furthermore, LDT offers the patien t the opportunity to alter the content of the dream to a less fearsome dream, which could lead to reducing the feelings of fear and anxiety within the dream. If LDT is effective in both reducing nightmare frequency and the intense feelings of fear and anxiety, it might also be effective in decreasing the fear and anxiety associated with the original trauma during wakefulness, which in turn could lead to a reduction in general PTSD symptom severity. While this possible effectiveness of LDT on PTSD was proposed by Green and McCreery (1994) in the early days of LD research and recently by Gavie and Revonsuo (2010), there has only been one study where researchers attempted to treat PTSD patients with LDT (Spoormaker van den Bout, 2006). They found that nightmare frequency was significantly reduced in subjects receiving LDT, but the study did not reveal any significant reduction in general PTSD symptom severity, which the authors proposed might have been due to the low baseline for PTSD symptom severity in the studied population. Moreover, the study only included one participant out of 23 who was actually diagnosed with PTSD (Spoormaker van den Bout). Gavie and Revonsuo were adamant that no conclusions can be made based on this single study and encouraged future researchers to investigate the effect of LDT on PTSD nightmares and other PTSD symptoms with larger groups of diagnosed PTSD patients and longer lucidity interventions. Fear and Control: Two Key Components for LDT Fear is a main component of nightmares, experienced both during sleep in relation to the nightmare content and during wakefulness, as suffering from recurrent nightmares can lead to fear of going to sleep due to the risk of re-experiencing the nightmare. Fear also represents one of the key emotions during the course of PTSD (APA, 2000). In PTSD, fear is not only related to the extreme fright which was experienced during the occurrence of the traumatizing event, but also refers to the massive feeling of fear evoked when the patient encounters associable stimuli, which often serve as reminders of the original event. Posttraumatic nightmares generally replicate the original event, meaning every time the nightmare occurs, the patient re-lives the trauma and its accompanied fear (Gavie Revonsuo, 2010). Although LDT has been shown to be effective in reducing recurrent nightmares, not all participants succeeded in becoming lucid and able to lucidly alter the content of the nightmare. This has been suggested do be due to the fact that the feeling of control, following from the mere knowledge of the possibility to master the nightmare, is equally as important as the actual altering of the content (Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997). As such, control might constitute a key component of LDT, both in respect to lucidly to control the content of the nightmare and alter the course of the dream, and to the feeling of control brought by the thought that the fear both during the dream and during wakefulness is something that can be overcome. In this sense, LDT might prove to be effective not only for patients suffering from nightmares and reducing nightmare frequency, but also for patients suffering from disorders characterised by fear, offering them th e possibility to control and reduce the level of fear they experience. In one case study, a 35-year-old woman diagnosed with Borderline Personality Disorder (BPD) and major depression complained about frequent nightmares. She suffered from one to four nightmares per week, from which her self-confidence and security felt threatened. She did not suffer from recurrent nightmares, but her nightmares did contain a recurrent theme, relating to the physical and mental abuse she experienced by her father as a child, and husband as an adult. These nightmares were so intense that she had difficulties in separating her experiences in them from her experiences in reality, and sometimes spoke of them as if they were real events (Brylowski, 1990). The patient was introduced to the phenomenon of LD and was instructed to keep a dream journal, which she was to take with her to therapy each week. She was also told to practice an LD induction technique every night in order to learn how to become lucid during the dream. The appearance of her father or husband in the nightmare was chosen as a dream cue, used as an indicator to remind her that she was just dreaming. Upon recognising that she was dreaming, she was to use the realisation as a reminder that she was safely lying in bed and there was nothing to fear (Brylowski, 1990). During a six-month period, which included 24 sessions with her therapist, the patient experienced three lucid dreams and was able to alter the course of the nightmare in all three cases. Using LDT resulted in reduced nightmare frequency, intensity and distress, which provided her with a sense of mastery in relation to her emotions and responses to nightmares. Following these results, her therapist suggested that these abilities and attitudes could be used in waking life when dealing with similar problems. So, whenever she was faced with a stirred emotion or a difficult situation in waking life, she was able to remind herself of how she had controlled a similar situation in the dream state. In turn, she now had the capacity to deal with the waking situation just as she had while (lucid) dreaming (Brylowski, 1990). As a result, LDT provided her with a sense of mastery in relation to her emotions and responses to nightmares as well as her waking life, which then resulted in entering into psychotherapy. What Green and McCreery (1994) put forward, is that LD provides us with the experience of achieving control over a mental aspect, in this case distressing nightmares. They argued that gaining control over one might, in turn, have a generalised therapeutic effect. In the case study, Brylowski (1990) showed how LDT not only reduced nightmare frequency and distress, but also how engaging in LDT could extend into managing situations waking life. LDT provided the patient with the experience of mastering a fearful situation within a nightmare, which, prior to the treatment, had affected her to the point where she could not differentiate nightmares from waking events. After the treatment the patient expressed increased self-confidence, knowing that she now possessed the capacity to make changes in other waking circumstances as well. Brylowski (1990) initated the notion that, Nightmares can occur across diagnostic syndromes. According to DSM-IV-TR, nightmares can occur frequently during the course of many psychological disorders without there being a specific diagnostic symptom, for example as a part of Personality Disorders, Anxiety Disorders, Mood Disorders and Schizophrenia (APA, 2000). Brylowski concluded lucid dreaming worked well for this patient as it motivated her to start and stay in therapy. He suggested that LD as a therapeutic tool ought to be considered not only for treating nightmares, but also in the treatment of personality disorders. Although diagnosed with BPD, the patient also showed symptoms related to PTSD, i.e. nightmares which directly or symbolically represented a traumatic event (history of abuse) and depression which, according to DSM-IV-TR, is highly associated with PTSD (APA, 2000). On the basis of this fact alone, it is premature to draw any conclusions on the effect of LDT on personality disorders. However, engaging in LDT did have a general therapeutic effect in this case study, and as such, LDT could be valuable as a supplement in the treatment of BPD and possibly even other personality disorders. Overall, more studies are needed to further investigate the possible general therapeutic value of gaining control over fear and anxiety using LDT, both in relation to recurrent nightmares, and to other psychological disorders such as PTSD and personality disorders. The current studies investigating the potential therapeutic value of LD in reducing recurrent nightmares have shown promising results, where engaging in Lucid Dreaming Treatment (LDT) has resulted in decreased nightmare frequency (Abramovitch, 1995; Brylowski, 1990; Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997), slightly increased subjective sleep quality (Spoormaker et al.) and reduced nightmare intensity and distress (Brylowski). As such, it has been suggested across these studies that LDT might be effective in reducing posttraumatic nightmares in PTSD (Gavie Revonsuo, 2010; Green McCreery, 1994). Every time a nightmare occurs, the patient experiences the trauma and extreme fear associated with it. Therefore, there is the possibility that relieving the posttraumatic nightmare could, in turn, reduce general PTSD symptom severity (Gavie Revonsuo). With larger groups of diagnosed PTSD patients and longer lucidity interventions, future research could st udy the effect of LDT on posttraumatic nightmares. As examined, one case study showed that attitudes and skills learned through LDT can be transferred and applied to waking life situations (Brylowski, 1990). This could be an indication that LDT has the potential to work beyond the more specific focus of alleviating nightmares. Although nightmare frequency was reduced, not all of the patients were able to reach lucidity and alter the course of events in their nightmare (Spoormaker van den Bout, 2006; Spoormaker et al., 2003; Zadra Pihl, 1997). On the basis of this, one possible and important key component of LDT could be that of control. In the case of Phobic patients, they were found to be less likely to believe in having control over events (Leung Heimberg, 1996). Considering lucid dreamers tend to believe in their own control over waking situations to a higher degree than non-lucid dreamers (Blagrove Hartnell, 2000; Blagrove Tucker, 1994), it shows that control could be one of the key elements of LDT and that LDT could be a va luable supplement in the treatment of phobia. Further and more extensive research is required in order to investigate the underlying functioning and other effects of LDT more deeply. There is also a gap in the research, where an opportunity exists to compare LDT to other cognitive-restructuring techniques, such as Imagery Rehearsal Therapy (IRT) and exposure therapy. In order to further explore the effect of LDT, longer LD induction technique practices and more intense lucidity interventions are needed for LDT to be applicable in the appropriate patient population. As seen in previous studies, there is the potential for this to help recurrent nightmare sufferers, PTSD and phobias, larger groups of nightmare sufferers, diagnosed PTSD and phobic patients. There is still untapped potential for the utilisation of LD as a therapeutic tool and supplement in the treatment of these symptoms, which needs to be studied in-depth.

Should the United KingdomJoin the Single Currency? :: Economics

Should the United KingdomJoin the Single Currency? Introduction This project will concentrate on analysing the arguments put forth in favour of adopting the Euro as our currency, as well as those against it. A conclusion will then be drawn that weighs both the pros and cons and decides whether it would be beneficial to the UK economy if we adopted the Euro or continued to opt-out. Theory The major economic theories that will be used are the following: * Macroeconomic objectives. * Governmental macroeconomic policies. Analysis Arguments for the Euro The arguments put forth for membership of the "Euro zone" (countries that have adopted the Euro as their currency) are split into two groups: political and economic. A move towards a Federal Europe (Churchill's ideal of a "United States of Europe") that is governed in a similar way as that of the U.S.A. is the primary political argument. A Federal Europe would be governed as a whole with member countries retaining a few powers but losing almost all political sovereignty. It is argued that this reason is one of the driving reasons for the setting up of the Single European Currency. France and Germany in particular want to integrate the core European economies more closely and move towards a single European Economy. The economic arguments are further sub-divided into three groups: transaction costs, trade competition and investment. Ultimately, if the United Kingdom does not adopt the Euro higher costs will be incurred as far as transaction costs are concerned. The commissions involved in buying the Euro when trading with European countries will remain and the uncertainty arising from a floating exchange rate will also continue to be apparent. Whilst this is unlikely to make a significant difference for UK businesses buying continental European exports, it could well affect the number of UKexports being purchased by continental European companies. Basically, UK exports will be more expensive to Euro zone countries compared to exports of other Euro zone countries due to the changing cost of buying the pound. The UK's membership in the Euro zone would eliminate these costs. Trade competition refers to the fact that if exports from Euro zone countries are all priced in the same currency then it is easier for companies to see price differences between companies across borders, ultimately increasing competition between companies. In effect, with the lack of tariffs or quotas for import and export between Euro zone countries, it is almost like an integrated single European Economy as buying from a company in a fellow Euro zone country is exactly the same as buying from a company in your own country. This is called price transparency: it will become far easier to compare prices across the markets of the Euro zone. Should the United KingdomJoin the Single Currency? :: Economics Should the United KingdomJoin the Single Currency? Introduction This project will concentrate on analysing the arguments put forth in favour of adopting the Euro as our currency, as well as those against it. A conclusion will then be drawn that weighs both the pros and cons and decides whether it would be beneficial to the UK economy if we adopted the Euro or continued to opt-out. Theory The major economic theories that will be used are the following: * Macroeconomic objectives. * Governmental macroeconomic policies. Analysis Arguments for the Euro The arguments put forth for membership of the "Euro zone" (countries that have adopted the Euro as their currency) are split into two groups: political and economic. A move towards a Federal Europe (Churchill's ideal of a "United States of Europe") that is governed in a similar way as that of the U.S.A. is the primary political argument. A Federal Europe would be governed as a whole with member countries retaining a few powers but losing almost all political sovereignty. It is argued that this reason is one of the driving reasons for the setting up of the Single European Currency. France and Germany in particular want to integrate the core European economies more closely and move towards a single European Economy. The economic arguments are further sub-divided into three groups: transaction costs, trade competition and investment. Ultimately, if the United Kingdom does not adopt the Euro higher costs will be incurred as far as transaction costs are concerned. The commissions involved in buying the Euro when trading with European countries will remain and the uncertainty arising from a floating exchange rate will also continue to be apparent. Whilst this is unlikely to make a significant difference for UK businesses buying continental European exports, it could well affect the number of UKexports being purchased by continental European companies. Basically, UK exports will be more expensive to Euro zone countries compared to exports of other Euro zone countries due to the changing cost of buying the pound. The UK's membership in the Euro zone would eliminate these costs. Trade competition refers to the fact that if exports from Euro zone countries are all priced in the same currency then it is easier for companies to see price differences between companies across borders, ultimately increasing competition between companies. In effect, with the lack of tariffs or quotas for import and export between Euro zone countries, it is almost like an integrated single European Economy as buying from a company in a fellow Euro zone country is exactly the same as buying from a company in your own country. This is called price transparency: it will become far easier to compare prices across the markets of the Euro zone.

Business ethics Essay

It is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical problems that arise in business environment. It applies to all aspect of business and is relevant to the conduct of individuals and entire organization. Ethics is mainly concerned with what is good versus bad, what is right versus wrong. Deontology is an ethical theory that holds that actions are right or wrong independent of their consequences. Utilitarianism is an ethical theory that holds that actions are right if they produce the greatest amount of good for the greatest number of people. Corporate social responsibility is the obligation towards the society assumed by business. The business maximizes its positive effects on society and minimizes and its negative effects. An illustration of of an ethical and social responsibility issue related to the textile manufacturing business. In today’s global business where large multinational corporations like the textile industry face charges of violating human rights in third world countries. Using child labor questions the human rights, ethics and social responsibility of the textile manufacturing industry. An analysis of how the textile manufacturing illustration applies to decision making and operations in an ethical and social responsible business. The economic responsibilities of business would produce products that society wants at a price that perpetuates the textile business. The textile manufacturing business decides on legal responsibilities where the obey local state federal and global laws. The textile manufacturing business makes decision based on their ethical responsibilities of meeting other societal expectation written or not written by law. Ethical obligations are a set of â€Å"ought to† standards that define a moral course of action and draw a line between right and wrong. Although ethical obligations in business share similarities with legal rules and regulations in determining how a business conduct itself while striving to make profit and achieve strategic company goals. Ethical obligations are really more about discretionary decisions value guided behavior. For example respecting the religious sentiments and dignity of people while advertising for a product. Legal obligations every business has a responsibility to operate within the laws of the land. Since these laws are meant for the good of the society, a law abiding enterprise is a socially responsible enterprise as well Scope and objectives The scope of ethics indicates its subject matter. Ethics as normative science deals with moral ideal or the good in order to enquire the nature of our conduct. It enquires into the nature of the springs of action, motives, intentions, and voluntary actions and so on. It determines rightness or wrongness of human action. As a science of morality ethics discusses the contents of moral consciousness and the various problems of moral consciousness. Ethics is concerned with the highest good or absolute good. It investigates the nature of its fundamental notions that is right, duty and good. It includes whatever has reference to free human acts, weather as principle or cause of action or as effect or circumstance of action (merit, punishment etc. ) Ethics discuss the nature of human freedom . ethics investigates what constitutes good or bad, just or unjust. It also enquires into what is virtue, law, conscience and duty? What obligations are common to all? What is good in all good acts? These questions lie within the scope of ethics. Objectives: Some of the most common ethical obligations in business relate to recruiting and hiring staff, maintaining safe and healthy work environment use business resources wisely and avoiding situations that have the potential to create a conflict of interest, such as accepting gifts from suppliers or making a hiring decisions not because the applicant has the best qualifications but because the applicant is a relative of the business owner. It also includes considering how and where suppliers get their products and weather to sell the products that are detrimental to the health of customers such as cigarettes and fatty foods.

5 Types of Errors in Parallel Construction of Sentences

5 Types of Errors in Parallel Construction of Sentences 5 Types of Errors in Parallel Construction of Sentences 5 Types of Errors in Parallel Construction of Sentences By Mark Nichol There are numerous ways to inadvertently derail a sentence by failing to provide consistent structure to parallel elements. The following sentences illustrate various types of pitfalls and how they can be avoided. 1. These audits are performed on both an ongoing basis or as part of due diligence. Both is appropriate (but not required) when a second choice is mentioned in addition but not when the reference is in opposition, as here: â€Å"These audits are performed on an ongoing basis or as part of due diligence.† 2. The snakes will be safe from human interference, will have ideal places to hibernate, and plenty of mice and chipmunks to eat. Each of the three phrases in this sentence requires a verb at the head of the phrase: â€Å"The snakes will be safe from human interference, will have ideal places to hibernate, and will have plenty of mice and chipmunks to eat.† 3. Other exhibits include rare movies about San Francisco, a primer on nineteenth-century architecture as well as the twentieth-century history of the city’s gay and lesbian community. â€Å"As well as† is not simply an equivalent substitute for and; it is appropriate only when adding a subordinate clause to a main clause. Also, because the first two items do not constitute a list, they must be connected with a conjunction rather than separated by punctuation: â€Å"Other exhibits include rare movies about San Francisco and a primer on nineteenth-century architecture, as well as the twentieth-century history of the city’s gay and lesbian community.† 4. His latest controversial product didn’t receive as much backlash as expected, but hundreds of orders. The counterpoint in this sentence must, to be parallel, consist of an independent clause, complete with a subject and a verb: â€Å"His latest controversial product didn’t receive as much backlash as expected, but it did result in hundreds of orders.† 5. They must either win Tuesday night or Saturday night to return to the finals. The conjunction either should follow the verb: â€Å"They must win either Tuesday night or Saturday night to return to the finals.† (An exception is if each choice in this sentence is preceded by its own verb, as in â€Å"They must either win Tuesday night or prevail Saturday night to return to the finals.†) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Grammar Test 140 Fish IdiomsBail Out vs. Bale Out

The eNotes Blog How to Land an Internship (The RightWay!)

How to Land an Internship (The RightWay!) For college students, the word  internship is one with a lot of weight attached. Everywhere you turn, it seems you can hear fellow students talking about/discussing/desiring/angst-ing over a coveted  internship. So what exactly is an internship anyway? According to  Vocabulary.com, an internship can be defined as a temporary position with an emphasis on on-the-job training rather than merely employment, and it can be either paid or unpaid. Its pretty easy to see why in todays economy  something like an internship might be considered of utmost importance. If you have friends or family  wading through the job market (or if youre looking for a full-time position), chances are you know that job requirements often include years of prior experience. Well, where do they expect prospective employees to have gained this experience, given that theyre likely coming straight out of school? Truth be told, that is a very good question and one with no clear answer- which is frustrating to no end (but a good example of a Catch-22!). While you may not feasibly have enough time to rack up years of experience before applying to an entry-level position, at least an internship can provide some skills and know-how when it comes to working in a potentially interesting field! Read on for top eight tips for landing yourself the perfect internship! Double, triple, and quadruple  check your resume and cover letter. We cannot stress this enough. In fact, we advise you even go further than relentlessly checking your own work and say that it may even be beneficial to have a friend, family member, or a well-educated stranger look over your work. Its actually proven that the more time you spend looking at something, the more likely you are to become desensitized to errors- particularly in your own work. Be sure to look out for spelling errors and grammar taboos, from the glaring mistakes to itty-bitty misuse of language. Further, employer, Samantha Burton would like to note that it is important to proofread not only for language mistakes, but also for bigger, certainly more awkward  errors, i.e. who the cover letter is addressed to. Ive been there, Samantha  said. Mass applying to dozens, if not hundreds, of jobs/internships hoping to land an interview, so I understand that youre applying to other companies- but dont send a cover letter meant for another company! Youd be surprised how often this happens, and you can guess it doesnt bode well for the applicant even with an impressive application. Experience can come in many forms. Even when applying for internships, there are some companies that look for related experience. Since its likely youre applying for an internship, its  probably fair to assume that the employer isnt necessarily looking for  work experience, at least, not in the traditional sense. Particularly when youre applying for your first internship, you may look at the phrase related experience with some trepidation, after all, youre a student, what kind of experience can they expect from you? But what about student experience? Have you been involved in any relevant clubs? Have you engaged in clubs/classes/group projects with any sort of leadership roles? Is there a project youve undertaken either through school or in your own time that lends experience to a relevant skill? If so, by all means put that information in your resume or cover letter. Even when youre applying to a full-time position, these little tidbits about your life outside of the workforce can serve to make your application  stand out from the crowd. Be mindful of application guidelines.   When applying for a job, pay attention to how the company requests you go about applying. That is to say, if the given employer requests an application, a resume, and a cover letter- dont just send in a resume and a cover letter, even if a lot of the requested information is already on your resume. Employers will assume that if you cant follow simple directions when it comes to applying to their company, chances are you cant or wont follow any other directions either *throws application away.* Unfortunately, we dont even look at applications that blatantly dont follow the application submission guideline process, Samantha said. It gives the immediate first-impression of, believe it or not: not [being capable of] following simple directions. For goodness sakes, be honest. Undoubtedly, youve heard the advise that stretching the truth doesnt count as a lie, at least not when resumes are concerned. Well, actually, thats not entirely true. Sure, everyone embellishes a little bit on their accomplishments and skills, we get it, but when it comes to work experience youve had and other crucial information, an unimpressive truth is better than a boast-worthy lie. For instance, if you worked as a cashier at Subway: by all means, play up the phrasing, its true that you handled monetary exchanges with customers! However, its probably not true that you were involved in financial management. This kind of truth-stretching may get your application discarded, or even get you fired if youre  fortunate enough to land the job, no matter how otherwise qualified you may be. Just Just dont be creepy.   Follow the cardinal rule that if you wouldnt say something to someone in person, dont write it in your cover letter either. You may think that this principle is common sense, but you would be mistaken. Not to name any specific examples, but has received some applications with questionable cover letter topics and inclusions. Maybe youre trying to be quirky in an effort to jump off the page with the force of your personality, but if youre saying too much about inappropriate subject matter, you make prospective employers, for lack of a better word, nervous. Research a company before you interview. Better yet, research a company youre interested in before even beginning your application. A lot of applicants simply send out the same resume and [pretty much] the same cover letter to all of the companies they apply to- this is a mistake. Yes, any company that is hiring is well aware that most potential employees are sending out countless applications to just about any prospective employer- but employers are interested in applicants who are interested in working for  them, so if you can be specific in why you want a particular internship right off the bat, youre already ahead of the competition. Often, a companys website will have an about us section that details some of the finer points of an organization and explains what it is that the company hopes to achieve. If you can tailor your resume and cover letter to (honestly) be consistent  with a companys ideology, you stand a better chance in getting an interview. Take a look at your social media, because you can bet that employers will. To a lot of younger people (I myself am a millennial, but as the one giving  this advice, I will take the liberty of generalization), the concept of potential employers checking out Facebook and Instagram to analyze potential employees sounds like something your parents tell you to try to keep you in line. As it turns out, parental meddling is only half the battle- employers really  do look at applicant social media pages, and they  do make personality judgments based on what they find. For example, if you have a bunch of pictures of you drunkenly dancing on a table or holding three beers and a margarita, theres a high likelihood that youre going to be overlooked for the applicant  all dressed up at their  grandmothers garden party.* *The above examples may be gross exaggerations, but they are at least  based  in fact. Thoroughly prep yourself for your interview. Congratulations! Your resume and cover letter were interesting! An employer sees how qualified you are, and now he or she wants to meet you! *Gulp.* Okay, now its time to think about more than how you look on paper, and start thinking about how you come across in person. First, surely youve heard the expression, you only get one chance at a first impression. Well, its true, and interviewers tend to put a lot of stock into these  first impression when it comes time to make a final decision on who to hire. With that in mind, remember that the interview doesnt start when you open your mouth; it starts when you open the door. Dress appropriately for the position youre applying to- whether thats business formal or casual (and when in doubt, its always better to be overdressed than underdressed). Then comes the talking part. More important than how you look, is how you speak and what you say. Be prepared to not only answer, but also to  ask plenty of questions. Interviewers will ask you questions relevant to the job youre applying for,  but they most likely will hit you with a bunch of open-ended questions as well, (where do you see yourself in five years? What about this company is particularly interesting to you?). These types of questions are geared toward finding out more about you as a person to see if youll fit in with the company, not just the job theyre looking to fill. Interviewers are also expecting you to ask questions of your own. Not having any questions about the workplace or your specific expectations basically screams that youre just looking for any job you can get- and no company wants to hire an employee like that, even if it  is  true.

Lyon and U.S Traditions Essay Example | Topics and Well Written Essays - 500 words

Lyon and U.S Traditions - Essay Example From then on the idea of "festival of lights was born". The people of Lyon up to this day continue to celebrate this visually spectacular tradition. Currently the festival takes place in four events whereby light installation illuminates the city of Lyon attracting thousands of visitors as tourists. Apart from celebration, the festival also provides an opportunity for communication forum with other cities in France and also around the world concerning the issue of light in town and city dwelling is discussed. Lots of tourists visit Lyon every year to watch the event. Lyon is rich in culture and traditions that attract a lot of people allover the world.(Robert 2009) The winter festival of lights in U.S. involves the lighting of a 5 kilometer road stretch adjacent to Niagara falls with over three million sparkling lights turning the falls into a wonder winterland.This festival attracts visitors from across Ontario, North America, Canada and beyond. The event began in 1983 as a result of collective consultation and participation of Canada and Niagara parks commission with other business organizations to create the festival. The winter festival made and agreement in 1992 with the Canadian Inc to come up with Disney enchantment displays located at the base of Murray hill in Queen Victoria Park. The festival has been highly recognized than any other display.

Fire Investigation Essay Example | Topics and Well Written Essays - 500 words

Fire Investigation - Essay Example It will not be incorrect to note that Nova: Hunt for the serial A was an episode in the television series released in 1995. It was basically shot as a short film for the purpose of spreading awareness regarding true crimes and the convicts in such cases. This was to put a renouncement towards those who undertake such crimes and ultimately stay a part of the society. With the help of the episode, it was rather easy to note that people around us may be not what they are seemingly in reality. Hate crimes can be very dangerous for the society which is conducted by no other people but the common people living next door (Williams). The episode is about a fire extinguisher official who always wanted to work for the police force. Unfortunately, he could not pass his entrance test for the police force and ultimately ended up in the fire extinguisher force. The movie has a twist when the plot line introduces Leonard to be a convict of true crime. The movie can be considered as a helpful insight for the investigators to understand the insight and mindedness of convicts committing true crimes (Williams). The general context of the true crime was that Leonard was involved in planning fake fire accidents with the aid of rubber bands, match sticks and papers which ultimately resulted in major fire accidents. For many incidents, nobody can actually understand as to why the region was under fire accidents so frequently. But as per the close fire investigation, it was noted that the reason behind the fire accidents were similar and planned. A series of suspect investigation led to the final proceeding in which Leonard was convicted for his true crime (Williams). Through the above analysis, it could be said that films of television broadcasts can be used a way to depict real life stories of people who are around us. The story of a file extinguisher official who made it a routine to set places on fire by afore-planning so that the