Cyrano the Bergerac Love in Cyrano de Bergerac :: Cyrano Bergerac

Cyrano the Bergerac cheat When we think about the force that holds the public together and what makes humans dissimilar from animals, one answer comes to our minds - that humans can love. Love is a state of mind that can non be defined easily but can be experienced by everyone. Love is very complicated. In fact it is so complicated that a person in love may be misunderstood to be acting in an extremely foolish manner by other people. The complexity of love is displayed in Rostands masterpiece drama Cyrano de Bergerac. This is accomplished by two characters that love the same woman and in the course neither one achieves love in utter perfection. First of all the question rises what is love. Love is having a sense of security in someone. When we love someone we usually mean that we can turn to that person comfortably if all other doors of the world are shut to us. This is the one person that we trust and like to be in company with. In the novel Cyrano de Bergerac, Cyrano loves Roxane more than anyone else but he is unsure to tell her so. When he finds out of her feelings towards another character Christian, who she likes because of his looks, Cyrano finds a way to express his love to Roxane. He decides that he would write to her in the name of Christian who comparatively is a poor writer and "wishes to make Christian his interpreter"(II,85). Both Christian and Cyrano love Roxane but Roxane loves only the person that has been writing to her. It was in reality Cyrano, who was writing to her but she thinks it was Christian. Cyrano had said, "..And we two make one hero of romance." (II,85) Since Cyrano was suffering with an inferiority complex, as he had a gigantic nose, he was shy to take on Roxane whether she wanted him or not. He had assumed that she would not like him because of his deformity. He one said , "..I adore Beatrice Have I / The look of Dante?" (I,42) What he had not considered was that Roxane loved him for what he was from the inside, not outside. Once she had told Christian that , "If you were less charming - ugly even - I should love you still.

Effective way of tutoring Essay -- essays research papers

Effective way in Tutoring Students2004Outline A) IntroductionB) General discussion1) private Experience 2) Tips on Promoting Student Motivation3) Advantages and Disadvantages of TutoringC) Conclusion.ForewordTutoring is a tool in inspection and repairing the shaverren in their academic needs. The tutor guides them in answering their assignments as well as hearing them techniques in solving problems. This paper is aimed at describing tutor functional duties, tips on promoting student motivation, advantages and disadvantages of tutoring and my personal experience of tutoring students.Studies from outside sources would urge on me in coming up with my own conclusion. I will resort to some convenient tools and opinions to bear a clear position towards effective tutoring. The of import discussions and conclusion will be presented immediately within the perception of studies obtained.There is a wide grade of reasons why parents have to get tutor for their kids. or so children and adolescents experience difficulty in achieving academic goals. Some are needed to substitute for the absence of the childs parents. Some children have behavioral disorders or belong to a huge class that is hard for them to catch up classroom discussions (McGinn, 1999). Tutoring offers children who may be experiencing troubles with their schoolwork a chance to improve their pedagogics by receiving special attention that they may non get from a teacher or parent. They boost kids to move forward and do their best. They are similarly people that children may look up to as role models. It is a hands-on approach to help childrens learning processes (McGinn, 1999).I am a tutor of math subjects in high school students. I helped them solve their assignments and teach them techniques in solving. A lot of students are having difficulty when it comes to problem solving. riddle solving is not easy at first, but following the right strategies and steps you would arrive to the cover answer. I gain sure that I teach my students step by step in solving the problems and guide them in applying the techniques I taught them. As a tutor, I treated my students like my friends and persuade them as much as possible to do their best in their assignments, ... ...ccess. Some report that tutoring works sometimes and under certain conditions. Others have reported that matched tutoring has been an extremely effective intervention. In short, the beliefs about efficacy of tutoring are varied (http//www.geocities.com/manav_b_merv/tutorart3.html, 2004). Tutoring is a helpful tool for kids having difficulty in schools. Tutors are mentors that guide and choke students in obtaining their academic goals. However tutoring has an end point. They are not there to answer the assignments or make the projects of the students. They are the one that establishes your skills in studying your lesson. It is not only able to get high grades or able to pass all the requirements needed in school but to teach the children to be separatist and to learn the skills they needed in solving or answering the problems they encountered. ReferencesMcGinn, Shiela. Tutoring In the Community. 1999. 5 March 2004. The effect of an After-School Tutoring Program on the Academic Performanceof at-risk Students with LD. 5 March 2004. Wright, Jim. Encouraging Student Academic Motivation. 2001. Intervention Central. 5 March 2004. Effective way of tutoring Essay -- essays research papers Effective way in Tutoring Students2004Outline A) IntroductionB) General discussion1) Personal Experience 2) Tips on Promoting Student Motivation3) Advantages and Disadvantages of TutoringC) Conclusion.ForewordTutoring is a tool in helping the children in their academic needs. The tutor guides them in answering their assignments as well as teaching them techniques in solving problems. This paper is aimed at describing tutor functional duties, tips on promoting student motivation, advantages and disadva ntages of tutoring and my personal experience of tutoring students.Studies from outside sources would facilitate me in coming up with my own conclusion. I will resort to some convenient tools and opinions to provide a clear position towards effective tutoring. The main discussions and conclusion will be presented immediately within the perception of studies obtained.There is a wide variety of reasons why parents have to get tutor for their kids. Some children and adolescents experience difficulty in achieving academic goals. Some are needed to substitute for the absence of the childs parents. Some children have behavioral disorders or belong to a huge class that is hard for them to catch up classroom discussions (McGinn, 1999). Tutoring offers children who may be experiencing troubles with their schoolwork a chance to improve their education by receiving special attention that they may not get from a teacher or parent. They encourage kids to move forward and do their best. They are also people that children may look up to as role models. It is a hands-on approach to help childrens learning processes (McGinn, 1999).I am a tutor of math subjects in high school students. I helped them solve their assignments and teach them techniques in solving. A lot of students are having difficulty when it comes to problem solving. Problem solving is not easy at first, but following the right strategies and steps you would arrive to the correct answer. I make sure that I teach my students step by step in solving the problems and guide them in applying the techniques I taught them. As a tutor, I treated my students like my friends and persuade them as much as possible to do their best in their assignments, ... ...ccess. Some report that tutoring works sometimes and under certain conditions. Others have reported that one-to-one tutoring has been an extremely effective intervention. In short, the beliefs about efficacy of tutoring are varied (http//www.geocities.com/manav_b_merv /tutorart3.html, 2004). Tutoring is a helpful tool for kids having difficulty in schools. Tutors are mentors that guide and support students in obtaining their academic goals. However tutoring has an end point. They are not there to answer the assignments or make the projects of the students. They are the one that establishes your skills in studying your lesson. It is not only able to get high grades or able to pass all the requirements needed in school but to teach the children to be independent and to learn the skills they needed in solving or answering the problems they encountered. ReferencesMcGinn, Shiela. Tutoring In the Community. 1999. 5 March 2004. The Effects of an After-School Tutoring Program on the Academic Performanceof at-risk Students with LD. 5 March 2004. Wright, Jim. Encouraging Student Academic Motivation. 2001. Intervention Central. 5 March 2004.

The Palestinian-Israeli Conflict in the Middle East Essay -- Palestine

The Palestinian-Israeli Conflict in the Middle EastThe Arab world is not in a compromising mood Nations never concede they fight. You wint get anything by peaceful means or compromise. You can, perhaps get something, but only by the force of your armsBut its too late to talk of peaceful solutions (Bard 1). The Arab League Secretary Azzam Pasha said this assignment on September 16, 1947, eight months before the state of Israel was established. The Arabs held this expectation in a time when Israel was not yet a fact. This trait was hereditary in the sense that it was taught to their children, who taught it to their children, and so on. Those are the people who are financial support in Arab countries, and still despise everything about Israel and believe that, no matter what, negotiations are useless. This is especially true today with the Palestinians, for as Suha Arafat, wife of Yasser Arafat, stated, I pick up always rejected normalizing relations with (Israeli) women They alway s invite me to their functions and I categorically refuse because I hate Israel (Bard 2). This statement proves that though the Israelis try out to normalize relations with the Palestinians, they refuse because they want nothing to do with Israel. From the establishment of the state of Israel in 1948 to the present, there have been five wars, all of which have finish with peace treaties that did not do much. A peace treaty will never normalize the Palestinian-Israeli conflict in the Middle East because so umteen have failed in the past. May 14, 1948 was a victorious day for the Jewish people the state of Israel was born. The excitement, however, was short lived because the armies of Syria, Iraq, Trans-Jordan, Egypt and Lebanon entered Israel the next day in an effort to cancel out it off the map. The Arabs themselves expected the new state to be swept off the map in months if not weeks (Ross 30). The majority of the Arab world fiercely opposed the state of Israel and refused to recognize it in any way. As Azzam Pasha, Secretary-General of the Arab League said on May 15, 1948, This will be a war of extermination and a momentous massacre (Bard 1). So it was over 6,300 Israelis were killed in the War of Independence (Israeli Casualties in Battle). Rhodes Peace Pact did not force the Arabs to recognize Israel as a state, allowing its heavy existence to be ignored. This peace treaty did not b... ...elly, Michael. Promises But Never Peace. 5 Apr. 2002. 7 Apr. 2002 . PLO. 2000. 24 Apr. 2002 . Podhoretz, Norman. Bush Must Face Truce astir(predicate) Arab Terror Against Israel. 7 Apr. 2002. 7 Apr. 2002 . Regan, Geoffrey. Israel and the Arabs. Minneapolis Learner Publications Company, 1984. Reuters. Cleric Lauds Bombings by Women. 2 Apr. 2002. 9 Apr. 2002. . Ross, Stewart. Causes and Consequences of the Arab-Israeli Conflict. Texas Raintree Steck Vaughn Publishers, 1995. Silverman, Maida. ISRAEL The Founding Of A Modern Nation. New Y ork Dial Books of Young Readers, 1998. Tessler, Mark. A HISTORY of the ISRAELI-PALESTINIAN CONFLICT. United States of America Indiana U P, 1994. The 1956 Sinai Campaign. 23 Apr. 2002 . Vogele, William B. Arab-Israeli Conflict. 26 Apr. 2002 .

Macromedia Director :: GCSE Business Marketing Coursework

Macromedia DirectorOverview and IntroductionWhat Macromedia is and what lav it do for a business.Macromedia Director is the premiere authoring softw are in the multimedia industry, allowing users to merge and orchestrate text, graphics, animation, video, sound effects, and music into business presentations, entertainment and education CD-ROMs, interactive information kiosks, and other full-featured interactive software. Multimedia-rich programs can be developed with little programming skill.(http//enternet.softseek.com/Review_28506_index.html)It confines different types file formats and you can combine images (BMP and PIC), sound (WAV), animation (GIF), text (RTF), and video content (FLC and FLI) into a hotshot file and then export it in a variety of file types, including AVI and Shockwave. (http//enternet.softseek.com/Review_28506_index.html)Macromedia Director features a high-quality playback engine ocular effects, such as alpha channels, rotation, and skewing support for vecto r illustrations a scriptable programming language entitled Lingo and much more.(http//enternet.softseek.com/Review_28506_index.html)Macromedia Director 6.5 lets you produce business presentations that sparkle with flavour, without giving you a scripting headache when you accommodate them. Its goal is still to help novices quickly create multimedia animations, while letting advanced users produce eye-popping designs. At the heart of Director 6.5 is its item interface you create interactive designs by dragging Cast Members--such as images and sounds--onto Scores, or series of frames in an animation. But Director 6.5 brings much more causation to this virtual set. Its loaded with handy tools, and it works with all your favourite programs. To jazz up a PowerPoint file, simply import your slides into Director, and theyre placed on a Score. Here, theyre fake for sound, animation, and anything you want to add. (Jeff Walsh, 1998 v20 n20 p37(1) InfoWorld)Director 6.5 offers full Flash su pport, which makes it easy import and manipulate vector animations. Theres also enhanced Windows support for QuickTime 3.0, allowing snappy digital video. What type of visual media will it let user incorporate?Macromedia Director allows many different types of visual media to be incorporated. I will explore four types of media and its capabilities and limitations Director provides.(Andre Persidsky 97 Director 6.5) The four types areTextAnimationBitmaps and Vector grathicsTextDirector supports three different types of text that you can incorporate in your movies. These are bitmapped text, Rich text and field. Each type has it advantages. A summary has been given below.Rich text (or otherwise known as simple text) is created using Directors text window, or with the text tool found on in the Tool palette. Of the three types, Rich text has the most extensive formatting controls.

To Serve Others through Dentistry Essay -- Dentistry Admissions Essays

To Serve Others through Dentistry My interest in dentistry is a result of a sincere interest in the profession as well as a industrial-strength belief that my personal qualities will allow me to contribute to the well-being of others. My observations of dentists at work, my interest in thier manual skills, and my strong desire for service work have lead me to choose dentistry. My broad but science-centered academic background is health-related, which will help me succeed in a dental program. Dentistry depends on communication skills, patience, and tolerance of individuals differences which I think are my strong points. I believe I can give effectual and equal care to all patients. Tutoring in Clarksons Writing Lab taught me that the success of the conference depends on the ability of the tutor not to dominate but to get along the writer to give information. This relationship parallels the doctor-patient relationship. I think dentistry is a joint effort between the doctor and pa tient. This field is appropriate for me because I would adore using the skills Ive acquired t...

College Admissions Essays: An Influential Person or Event :: College Admissions Essays

An influential Person/event It seemed like it would make her die, merely speaking it. So I didnt tell anyone, not even my best friends. At school I would slip into a fantastical dreamland, nobody at that place knew that I should be troubled, pensive. I put on my best front and paraded around the school halls with some sort of smile plastered on my face. At lunchtime Id stare at my food thinking that my friends should know. I thought of a million different ways to tell them. Each time that I came close to telling them, I would think about their potential reactions. There would be the normal lunchtime banter going on, complaints about the ranch dressing, and I would blurt out, Hey guys, my mom has breast cancer. The whole cafeteria would turn silent and the plastic forks would drop from their hands, making a sad little clinking noise. Then I would stare at my food mentally kicking myself for having opened my mouth. I chose to say nothing. I remember very clearly the day that I went to go sit with her while she got her chemotherapy. I only did this once because it was too hard for me. I walked down an overly-lit sterile hallway trailing behind my dad. When we reached her room I wished that I could and keep walking, pretend I hadnt seen her. I went in and sat down. Her shirt was partially unbuttoned so that the IV could be inserted into the porto-cath surgically implanted under her collarbone. She was hooked up to three different kinds of poisons, and one normal IV. There were some knitting things spread across her lap and the incessantly so present bag of lemon drops was faithfully at her side. Her head was laid back in the chair, she was tired. She and my dad tried to involve me in some enough chit-chat, I met and shook hands with the doctors and nurses, Its gauzy to meet you Dr. McCoy. Yeah right. They complimented her on what a beautiful daughter she had. I blushed, smiled politely then excused myself to the bathroom. I wiped away my forming tears and gave myself a mental pep talk to be cheery. As long as I didnt look at her tired eye I was OK. Half an hour later, she was done and we got to go home.College Admissions Essays An Influential Person or Event College Admissions Essays An influential Person/event It seemed like it would make her die, just speaking it. So I didnt tell anyone, not even my best friends. At school I would slip into a fantastical dreamland, nobody in that location knew that I should be troubled, pensive. I put on my best front and paraded around the school halls with some sort of smile plastered on my face. At lunchtime Id stare at my food thinking that my friends should know. I thought of a million different ways to tell them. Each time that I came close to telling them, I would think about their potential reactions. There would be the normal lunchtime banter going on, complaints about the ranch dressing, and I would blurt out, Hey guys, my mom has breast cancer. The whole cafeteria would turn silent and the plastic forks would drop from their hands, making a sad little clinking noise. Then I would stare at my food mentally kicking myself for having opened my mouth. I chose to say nothing. I remember very clearly the day that I went to go sit with her while she got her chemotherapy. I only did this once because it was too hard for me. I walked down an overly-lit sterile hallway trailing behind my dad. When we reached her room I wished that I could just keep walking, pretend I hadnt seen her. I went in and sat down. Her shirt was partially unbuttoned so that the IV could be inserted into the porto-cath surgically implanted under her collarbone. She was hooked up to three different kinds of poisons, and one normal IV. There were some knitting things spread across her lap and the ever present bag of lemon drops was faithfully at her side. Her head was laid back in the chair, she was tired. She and my dad tried to involve me in some nice chit-chat, I met and shook hands with the doc tors and nurses, Its nice to meet you Dr. McCoy. Yeah right. They complimented her on what a beautiful daughter she had. I blushed, smiled politely then excused myself to the bathroom. I wiped away my forming tears and gave myself a mental pep talk to be cheery. As long as I didnt look at her tired eyeball I was OK. Half an hour later, she was done and we got to go home.

College Admissions Essays: An Influential Person or Event :: College Admissions Essays

An influential Person/event It seemed like it would make her die, just speaking it. So I didnt tell anyone, not even my best friends. At school I would slip into a fantastical dreamland, nobody there knew that I should be troubled, pensive. I put on my best front and paraded around the school halls with some sort of smile plastered on my face. At lunchtime Id stare at my intellectual nourishment for thought thinking that my friends should know. I thought of a million different ways to tell them. Each time that I came close to telling them, I would think about their potential reactions. There would be the normal lunchtime banter going on, complaints about the ranch dressing, and I would blurt out, Hey guys, my mom has converge cancer. The whole cafeteria would turn silent and the plastic forks would drop from their custody, making a sad little clinking noise. Then I would stare at my food mentally kicking myself for having opened my mouth. I chose to say nothing. I remember very clearly the day that I went to go sit with her while she got her chemotherapy. I only did this once because it was too hard for me. I walked down an overly-lit sterile hallway trailing behind my dad. When we reached her room I wished that I could just economise walking, pretend I hadnt seen her. I went in and sat down. Her shirt was partially unbuttoned so that the IV could be inserted into the porto-cath surgically implanted under her collarbone. She was subordinate up to three different kinds of poisons, and one normal IV. There were some knitting things spread across her lap and the ever present bag of rat drops was faithfully at her side. Her head was laid back in the chair, she was tired. She and my dad tried to involve me in some nice chit-chat, I met and shook detention with the doctors and nurses, Its nice to meet you Dr. McCoy. Yeah right. They complimented her on what a beautiful daughter she had. I blushed, smiled politely then excused myself to the bathroom. I wiped away my forming tears and gave myself a mental pep talk to be cheery. As long as I didnt look at her tired eyes I was OK. Half an bit later, she was done and we got to go home.College Admissions Essays An Influential Person or Event College Admissions Essays An influential Person/event It seemed like it would make her die, just speaking it. So I didnt tell anyone, not even my best friends. At school I would slip into a fantastical dreamland, nobody there knew that I should be troubled, pensive. I put on my best front and paraded around the school halls with some sort of smile plastered on my face. At lunchtime Id stare at my food thinking that my friends should know. I thought of a million different ways to tell them. Each time that I came close to telling them, I would think about their potential reactions. There would be the normal lunchtime banter going on, complaints about the ranch dressing, and I would blurt out, Hey guys, my mom has meet cancer. The whole cafeteria woul d turn silent and the plastic forks would drop from their hands, making a sad little clinking noise. Then I would stare at my food mentally kicking myself for having opened my mouth. I chose to say nothing. I remember very clearly the day that I went to go sit with her while she got her chemotherapy. I only did this once because it was too hard for me. I walked down an overly-lit sterile hallway trailing behind my dad. When we reached her room I wished that I could just fete walking, pretend I hadnt seen her. I went in and sat down. Her shirt was partially unbuttoned so that the IV could be inserted into the porto-cath surgically implanted under her collarbone. She was dependent up to three different kinds of poisons, and one normal IV. There were some knitting things spread across her lap and the ever present bag of lemon yellow drops was faithfully at her side. Her head was laid back in the chair, she was tired. She and my dad tried to involve me in some nice chit-chat, I met a nd shook hands with the doctors and nurses, Its nice to meet you Dr. McCoy. Yeah right. They complimented her on what a beautiful daughter she had. I blushed, smiled politely then excused myself to the bathroom. I wiped away my forming tears and gave myself a mental pep talk to be cheery. As long as I didnt look at her tired eyes I was OK. Half an hour later, she was done and we got to go home.

Fons Trompenaars’ Four Types of Corporate Culture Essay

Guided Missile a project-oriented approach c erstwhilerned with results. This group looks for practical solutions to sh ard challenges via multi-disciplinary teams. The U.K. and U.S. fit into this group.Familial this is a power-oriented model in which a family approach is taken. Power comes from risque but is well known and in that respect is a deep concern for all members. lacquer and Belgium fit into this model.Eiffel Tower a role-oriented group in which hierarchy is important top-down management style. To manage change, the business would have to change rules and procedures. France and Germany score high in this model.Incubator fulfillment-oriented group who see all members as co-creators. A intercoursely egalitarian structure in which various(prenominal)s are given the freedom to improvise. silicon Valley is a good example of where this has worked to great effect. Trompenaars and Hampden-Turner Seven Cultural Dimensions1. UNIVERSALISM versus PLURALISM What is more impo rtant rules or relationships? The degree of importance a gloss assigns to either the law or to soulal relationships. In a universalistic culture, people share the belief that general rules, codes, values and standards take precedence over the involve and claims of friends and other relationships. In a pluralistic culture, people see culture in terms of human friendship and intimate relationships. While rules do fall out receive in a pluralistic culture, they merely codify how people relate to one another. 2. INDIVIDUALISM versus COMMUNITARISNISM Do we function as a group or as individuals? The degree to which people see themselves function more as a community or more as individuals. In a chiefly individualistic culture, people place the individual before the community. This content that individual happiness, fulfillment and welfare prevails and people take their own initiative and take shell out of themselves. In a principally communitarian culture, people place the commun ity before the individual. Thus, it is the responsibility of the individual to act in ways which serve society. In doing so, individualneeds are automatically attended.3. SPECIFIC versus DIFFUSE How far do we get involved? The degree to which responsibility is specifically assigned or is diffusely accepted. In a specific culture, people first analyse the elements individually and then put them together, the whole is the sum of its parts. Peoples lives are separate accordingly and, only a single component can be entered at a time. Interactions between people are truly well-defined. Specific individuals get on hard facts, standards and contracts. A diffusely oriented culture starts with the whole and sees individual elements from the perspective of the total. All elements are related to one another. Relationships between elements are more important than individual elements. 4. AFFECTIVITY versus NEUTRALITY Do we display our emotions? The degree to which individuals display their em otions. In an affective culture, people display their emotions and it is not deemed necessary to disguise smellingings. However, in a neutral culture, people are taught not to display their feelings overtly. The degree to which feelings become manifested is therefore minimal. While emotions are felt, they are avowled.5. INNER direct versus OUTER DIRECTED Do we restrict our environment or work with it? The degree to which individuals believe the environment can be controlled versus believing that the environment controls them. In an inner-directed culture, people have a mechanistic view of nature nature is complex but can be controlled with the right expertise. People believe that human beings can dominate nature, if they make the effort. In an outer-directed culture, people have an organic view of nature. Mankind is viewed as one of natures forces and should therefore live in harmony with the environment. People therefore adapt themselves to external circumstances.6. ACHIEVED S TATUS versus ASCRIBED STATUS Do we have to prove ourselves to receive billet or is it given to us? The degree to which individuals must prove themselves to receive status versus status simply given to them. In a culture with achieved status, people derive their status from what they have accomplished. Achieved status must be proven time and time again and status will be given accordingly. In a culture with ascribed status, people derive their status from birth, age, gender or wealth. Here status is not based on achievement but it is accorded on the basis of the persons being. 7. SEQUENTIAL TIME versus SYNCHRONIC TIME Do we do things one at a time or several things at once? The degree to which individuals dothings one at a time versus several things at once. Cultures developed their own response to time. Time orientation has two aspects the relative importance cultures assign to the past, present and future, and their approach to structuring time. In a sequential culture, people str ucture time sequentially and do things one at a time. In a synchronic time culture, people do several things at once, believing time is flexible and intangible. http//www.provenmodels.com/580/seven-dimensions-of-culture/charles-hampden-turnerfons-trompenaars/Geert Hofstedes Six Cultural DimensionsThe search of Geert Hofstede has shown that cultural differences between nations are especially found on the deepest level i.e. on the level of values. In comparison, cultural differences among organizations are especially identified on the level of practices. Practices are more tangible than values.Means Oriented vs Goal OrientedThe means oriented versus goal-oriented dimension is, among the six dimensions, most closely attached with the effectiveness of the organization. In a means oriented culture the key feature is the way in which work has to be carried out people differentiate with the how. In a goal oriented culture employees are primarily out to achieve specific internal goals or results, even if these involve solid risks people identify with the what. In a very means oriented culture people perceive themselves as avoiding risks and making only a confine effort in their jobs, while each workday is pretty much the same. In a very goal oriented culture, the employees are primarily out to achieve specific internal goals or results, even if these involve substantial risks.Local vs ProfessionalIn a local company employees identify with the stump and/or the unit in which one works. In a professional organization the identity of an employee is determined by his profession and/or the content of the job. In a very local culture employees are very short term directed, they are internally focused and there is strong social control to be like everybody else. In a very professional culture it is the reverseInternally Driven vs Externally DrivenIn a very internally driven culture employees perceive their task towards the outside world as totally given, based on the id ea that business ethics and silver dollar matters most and that they know best what is good for the customer and the world at large. In a very externally driven culture the only accent is on meeting the customers requirements results are most important and a pragmatic rather than an ethical attitude prevails. This dimension is distinguishable from means versus goal orientation because in this case it is not impersonal results that are at stake, but the satisfaction of the customer, client or commissioning party forthright System vs Closed SystemThis dimension relates to the accessibility of an organization. In a very move over culture newcomers are made immediately welcome, one is open both to insiders and outsiders, and it is believed that almost anyone would fit in the organization. In a very closed organization it is the reverseEasy Going Work Discipline vs nonindulgent Work DisciplineThis dimension refers to the amount of internal structuring, control and discipline. A very easy-going culture reveals loose internal structure, a lack of predictability, and little control and discipline there is a lot of improvisation and surprises. A very strict work discipline reveals the reverse. People are very cost conscious, punctual and seriousEmployee Oriented vs Work OrientedThis aspect of the culture is most related to the management philosophy per se. In very employee oriented organizations members of staff feel that personal problems are taken into account and that the organization takes responsibility for the welfare of its employees, even if this is at the expense of the work. In very work oriented organizations there is heavy pressure to perform the task even if this is at the expense of employees. http//geert-hofstede.com/index.php

Leagility in supply chain

What is leagility in sum chain design?In a supply chain analysis of an appliance manufacturer, application of leagility opinion led to significant benefits of the companys performance. The company is based in Thailand whose factory is located in capital Bangkok (Banomyong & Supatn). The current problem of the menage is accumulated in its reverse logistics (e.g. managing returned products) beingness threefold namely, excessive enthrallation costs, damaged products and slow customer response. The current system requires customers to travel from their homes to the retailer stores where they bought the firms products. Retailers will then transport the returned products to the Bangkok factory or in some cases even have to forward first to distribution/ service center before actual gear up in Bangkok factory. When repaired, the products are sent to customers, however, in retail stores only so they have to travel to claim.With the application of leagility, creating service shops in ret ail stores perform as decoupling points to manage customer demand volatility efficiently. These services shops will be supplied by Bangkok factory with sufficient leaves for the former to cope simple defects and needed repairs. Bangkok factory will only accept complex problems that do not require immediate action. With the presence of leagility, the reverse logistics of the firm eliminate the three problems cited above. It is able to prevent excessive transportation because service shops can serve as direct access of customers to Bangkok factory capabilities. slight travel is required that can prevent damaging the products. Lastly, customer satisfaction is increased because the response is hurrying while their need to come-back is minimized due to lay out service.Leagility is derived from the word le lively. The term is first defined by Naylor et al (1999) which federal agency the mixture of operate and agile capabilities in the supply chain design. Managing the decoupling p oint is the crucial aspect of leagile with the objective of responding to a fluctuating demand at one end and its scheduling on the new(prenominal). When strategic decoupling plan is implemented, it is possible to respond to blustering foodstuff needs in an agile way while as well as carrying an ability to postpone or being lean to achieve efficiency. De-coupling manages the difference mingled with orders and forecasts. Leagility is a combination of leanness and agility.The former emphasized on reduction of cost and waste and profit maximization through with(predicate) a level schedule. The latter(prenominal) is inclined with flexible service and profit maximization through understanding customer requirements efficiently. Leagility is achieved when these value-creating activities are present namely, just-in- age (JIT), quality improvement, IT upgrades, lot-size minimization (i.e. less scrap and faster response time), system integration and global optimization.Other authors de fined leagility as a hybrid strategy between lean and agile supply chain. Being agile is the use of market knowledge and virtual business to manage fluctuations in demand while leanness is the use of value stream where waste and time are reduced and level schedule is obtained. In their definition, decoupling point is clearer. Decoupling point is the part of the supply chain in which customers can interfere and take part through the chain design.The point serves as signal to the firm well-nigh demand that can guide the forecasts/ Kanban system. With the use of decoupling, inventories are managed on a permanent level that has cost efficiency implications. The combined features of agile and lean supply chains led to inherent characteristics of leagile supply chain. These include volatile and unpredictable market demand, medium productivity variety, short product life cycle, service level customer performance, moderate profit margins, rife physical and marketability costs, vendor-mana ged inventory, essentiality of information and former(a) desirable effects to quality, forecasts, lead time and other costs (OBrien 2005).Leagility application to USMCIN USMC, information technology is used to improve the supply chain management. IT is deemed essential in leagile design and USMC has addressed this issue. Assuming that SAP NetWeave enables information sharing across different functions in the supply chain, the organization can stabilize leagile framework through its IT. However, the investment in IT must not be too high because funds are required in creating decoupling points systems and resources. It should be noted that agile supply chain will not be acquired by USMC rather leagile and this makes IT non-obligatory.Further, IT may have intensified the ability of USMC in integrating information and resources to armed forces and suppliers of other countries. Adoption of leagility can provide relaxation on the demand in reducing lead time for USMC services as this is n ot essential to being leagile. USMC can continue sharing resources with other countries that can result to acquiring the latest technology without the problem against time constraints (e.g. on approval of the cooperating country about the local information).The use of GPS and RFID device in tracking supplies should be minimized since leagility does not confront stock-out penalties especially there are no place for stock-out (RFID diary). This means that the advantage of GPS and RFID to provide real-time information about the location of the inventories in the stock room or warehouses are seen less useful. Further, the cost of such technologies is high than the common barcode that their use in leagility is sub-optimal.Therefore, barcodes should be revisited. The use of satellite communications in relation to service provision in a timely behavior and also quick response must be maintained. Leagility does not offer robustness while its forecast mechanism requires algorithmic and co nsultative areas inherent to lean and agile supply chains respectively. As a result, service provision can be adversely affected when satellites will not feedback real-time events in the area of jurisdiction.The use of rapid logistics is required in leagility. However, this can be adversely affected as purchasing policy is managed by vendor inventory. eventide with an efficient logistics, a non-cooperative vendor can cause delays of resources delivery and transfer. In contrast, the rapid logistics can aid in providing products within the concept of leagility. Leagile products are provided as per customer demand which can increase customer satisfaction by rapid delivery. In effect, service level is achieved with low cost from USMC due to absence of excessive stocks and inventory spaces.Smart packing is required to be an efficient process because the products carried through a leagile supply chain have short life cycles. Further, it is also a difficulty that USMC is obliged to produ ce different packing designs to a medium-scale product differentiation (Smart Packing). Perhaps, a lean supply chain can make better fit smart packing due to long life cycle. If USMC requires cost efficiency, smart packing should be minimized and funds should be diverted to dominant costs in physical and marketability expenditures.ReferencesBanomyong, R. & Supatn, N. (unknown). Leagility in reverse logistics a case study of electronic appliance manufacturer Internet Available from Accessed 6 August 2007.OBrien, V. (2005). Should manufacturing ensue a lean, agile or leagile strategy? Internet Available from Accessed 6 August 2007.Naylor, J., Naim, M. & Berry, D. (1999). Leagility Integrating the Lean and AgileManufacturing Paradigms in the Total Supply Chain. International Journal Of ProductionEconomics, 62(1), p.2.RFID Journal (unknown). Available from Accessed 6 August 2007.Smart Packing (unknown). Available from Accessed 6 August 2007.

Epic theatre

The only form that can grasp the processes which drama needs to grasp if it Is to provide an across-the-board view of the military objet dart BBs all-encompassing view of the world was Marxism. Epic field of force derives from Greek. Epos, story. A form of theatre which self consciously narrates. Estrangement effect = estrangement/ lunacy effect distancing the viewer from the action encouraging wise thought and analysis reducing emotional catharsis. Aristotelian Theatre / non-Aristotelian Theatre.Term derives from Aristotles Poetics. A. formulated an aestheuc based on catharsis, ( = purgation of emotion through empathy), hence BBs description of his Epic Theatre as non-Aristotelian Theatre. Epic Theatre = Historicised theatre, theatre about the present, but not stage set In the present. (Distanclatlon) verfremdungseffekt (V-Effekt) Entfremdung both equal alienation. But? Estrangement aims to facilitate rationality, footing, reflection militate against empathy and catharsis lea rning either from or against characters making politics into dodge The politicisation of aesthetics and the aesthetlclsatlon of politics. BB was also a great manipulator of genre. Adaptations, parodies, allegories, parables (political not moral e. g. Arturo Ui). 1 . PARODY Keeping an existing cultural form, but inserting a divergent content. The Threepenny Opera (1928) an opera peopled by beggars, gangsters prostitutes 2. TRAVESTY ( = disguise) retaining a familiar existing content, but delivering It In a new or contrasting form. Two examples The Sex Pistols punk version of God Save the Queen. The credits music at the end of Michael Moores Bowling for Columbine? the Ramones upbeat version of Wonderful world originally recorded by Louis Armstrong.Why is that travesty, and whats the effect in the context of the film and Its subject matter (crime, racism and the gun-culture in the LISA)? 3. PARABLE Narration by analogy. A didactic narrative conveying a moral truth or message in an other guise. M. H. Abrams, A Glossary of Literary Terms, London, 1988. Compared to Kafkas parables (e. g. Before the law? 4. ALLEGORY A narrative in which the agents and action, and sometimes the setting as well, are contrived so as to make coherent sense on the literal, or primary level of significance, and also to signify a second, corresponding order of agents, concepts and events.M. H. Abrams, ibid. The Resistible Rise of Arturo Ui (1941) reflects in parabolic form events in Germany 1929- 1939. Allusion, rather than direct one-to-one reference. Apparently/superficially about gangsters in 1930s Chicago, but actually about fascisms rise to antecedent in Germany. Hitler as A1 Capone, Nazi politicians as 1930s Chicago gangsters, but talking in classical metre ands presented as if in a classical tragedy. Also a parable, with a political moral The womb is still fertile.Donmar Warehouse London, 2008 Arturo I as Robert Mugabe. . As parables by definition simplify complex processes, B Bs get of Germany 929-1938 is inevitably incomplete. What is missing historically? Complex negotiations re. Weimar cabinets before 1933 The book burnings (1933) The Persecution and expulsion of intellectuals (post-33) The Nazi Olympic games (August 1936) The Hitler/Stalin pact (August 1939) The Spanish civil war July 1936 March 1939) The Munich engagement (Sept 1938) What is retained? 1 .The NAZI tactic of pseudo-legality , so for instance the Nov 1923 Beer Hall Putsch is referred to as a failed bank robbery. BUT Theres no mention of Hitlers electoral support 2. BB suggests that the petty bourgeoisie were forced to support Hitler. . Various political manoeuvrings around Hindenburg are addressed in the play, but Brechts portrayal distorts history In public the Junkers supporting Hindenburg were not captains of industry, but pre-industrial agricultural landowners, economically archaic, a politically powerful landowning elite.BB solves this problem by giving the cauliflower trust a dual function they are both industrialists and they also represent the Junkers agricultural interests. 4. The Anschluss (annexation into the greater German Third Reich in 1938) is portrayed by 8B, but BB gives a different reason for it n the play, so that Ul invades Cicero to allow business to expand its interest and markets. BB ignores the political and nationalist motivation of Hitlers Anschluss, i. e. bringing the Germans Heim ins Reich. The play portrays historical figures in characters represent types social, political, economic, class positions.Dogsborough represents the old right-wing traditional conservatives in Germany, Dollfuss the same in Austria, Trustherren represent the capitalists, and Kleinhndler represent the middle class. But BB gives hardly any insights into Hitler the person. Although Ui is a ively theatrical character, hes very one-dimensional, a thug with hardly any charisma. Brecht using non-realist techniques to penetrate beneath the surface appearance of ca pitalism to reveal its essential reality, its power strategies and economic relations.Dramatic realism (naturalism) Dismissed by Brecht as too preoccupied with the accuracy of surface details. The realist myth of a slice of life Mere re product of reality is inadequate. dramatic action is Art as a lamp, not a mirror Illumination, v. reflection Art should draw attention to the conditions and the process of its own production Non-realist expose the illusion striven for by naturalist and realist writers and directors, the myth that what they offer an audience (in a theatre, cinema or wherever) is an uncomplicated unmediated slice of life.For Brecht non-realist methods, transcending the limitations of the stringently empirical, the verifiable, were (paradoxically? ) those most appropriate to understanding the true nature of reality, not Just its superficial appearance. Brecht believed he was not anti realism as such, he favorite(a) a different form of realism. In this experimental sen se Brecht was both a realist and a modernist. Typical techniques of Brechtian epic theatre in performance 1 . Announcer summarising the events to come. 2.Actors stepping outside their roles, addressing the audience, reminding us we are watching a play 3. Characters singing (as in opera, but to didactic effect) 4. Actors swapping roles (to prevent emotional identification). 5. (In film) Montage Verfremdungseffekt a hard-nosed example SPRING The play of the sexes (regeneration of the species) is renewed Every Spring. The lovers Meet. The gentle embrace Of the lovers hand makes the Girls breast tremble. Her fleeting glance beguiles him. In Spring the countryside Appears to the lovers renewed. The air is already warm.The days grow long and The fields stay light later. In Spring the trees and grass Grow free of inhibition. Fertilisation in the forests and fields gathers pace. And the country gives birth to the new, Free from care and precaution. From the sound film Kuhle Wampe co-scrip ted by Brecht, Germany, 1931/2 James Lyon, Brecht and Hollywood Conclusion Some broader Brecht issues to reflect on BBs primary affection to Marxism was his thirst for greater knowledge and greater understanding of social processes, what he called the temptation of rational hought (Galileo? BB was above all a scientific thinker, who sought rational solutions to social problems. He rejected metaphysics and all forms of irrationalism, and prioritised empirical thought. Precisely because of his apparently total exclusive dedication to rationalism BB was worthy of the term UTOPIAN thinker. BB was the last-ditch rationalist, more dedicated to the analytical methods of Marxist enquiry than to Marxisms practical implementation. Did BB fetishise idolise science?Did he acknowledge its limitations? How appropriate is BBs work to the post-modern age, when scepticism about the ncritical utensil of science, and thus about the desirability of human progress humankind, seem to dominate the pol itical agenda? How does the above relate to Life of Galileo? Is BB now pass, given the end of the Cold war, the demise of real existing socialism in eastern Europe, and the disappearance of his chosen German homeland (DDR) after German re-unification in 1990?Or is BBs project (to inject politics into art and art into politics i. e. to make both activities fun) now even more necessary? Look out for the taste sensation amongst some TV advert designers for Brechtian self- irony The essays excerpted in John Willets The Theatre of Bertolt Brecht are a good starting-point for investigating Brechts views on theatrical practice. From The Modern Theatre is the Epic Theatre (notes on Mahagonny) the shifts of accent between dramatic theatre and epic theatre.Wears down his capacity arouses his capacity for for action action provides him with sensations forces him to take decisions experience go for of the world the spectator is involved in he is made to face something omething suggestion arg ument instinctive feelings are preserved are brought to the point of lore the spectator is in the thick of it, spectator stands outside, studies shares the the human being is taken inquiry the human being is the object of the for granted eyes on the acculturation eyes on the course one scene makes another each scene for itself growth montage linear development in curves evolutionary determinism Jumps man as a fixed point man as a process thought determines being social being determines thought feeling reason Brecht on Theatre.

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional studying standards stupefy the audit risk prototype, which is used to determine the nature, timing, and end of audit procedures. Describe the servings of the model and discuss how changes in each component affect the auditors need for read. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows DR = AR/(IR x CR)Where DR = detection risk AR = audit risk IR = inherent risk CR = delay risk Detection Risk auditors procedures will lead them to conclude that a financial bid assertion is not materially misstated when in situation much(prenominal) misstatement does exist. If auditors want to decrease DR, they had better collect more than severalise and make sure the validity of evidence. Audit Risk auditors may un knowingly fail to fitly modify their opinion on financial statements that be materially misstated. If AR should be keep in low level, which me ans the other risks also should be low.Inherent Risk The risk of material misstatement of a financial statement assertion, assuming in that location were no related chequers. As inherent risk increases, PDR decreases, which in turn increases the auditors need for plastereder evidence. Control risk The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks.2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditors assessment of the susceptibility of an assertion to a material misstatement assuming on that point are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as followsComplex calculations rather than simple calculations.Once the confederation lost their a key customer, Management invite a strong pauperism master sales and operating exploit to satisfy investor expectations because the loss of a key customer put too much pressure on focus to meet the requirements of external users. Public Offering of Stock After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users.Technological Improvement Comptronix is a manufacture society which main products are circuit boards and the circuit boards education depend on technological improvement.The technological improvement has a negative impact on operating performance. Pressures from a new star Company By the first year of the duplicity (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at selfsame(prenominal) time, the company expanded its the size of the company in third different locations. The rapid development of company made the management adjusted their operations alternatively of observeing company operations. Estimation of Accounts The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. except all the accounts computation is based on estimation which lead the numbers are very unreliable and subjective.Cash Flow Pressures Comptronix suffered net losses from 1986. Until the company attracted a supposition capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only deuce consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. Th e management has motives to make up operating accounts to look perfect to attract moreinvestors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronixs internal control increased control risk for the audits of the 1989-1992 year-end financial statements? v components of control risk are control environment, risk assessment, control activities, entropy and communication, and monitoring. Control environment set the tone of an organization by influencing the control mind of people. Risk assessment is managements process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that managements directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organizations objectives.Monitoring of controls is a process to assess the quality of internal control performance over t ime. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing be system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being spy.Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements.Internal controls were also meagre to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system.4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronixs board of directors and audit committee?As shareholders have limited access to the ample information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to exit sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, its easily to be a manipulation tool for management.Audit committee is responsible for ensuring that the companys financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is aerated with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management.The control environment is significantly influenced by the durability of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are each inside directors or directors had close affiliations with management.In addition, the primary responsibility of the board of directors is to protect the shareholders assets and ensure they receive a decent return on their investment. be on members act as trustees of the organizations assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronixs board of directors obviously lacks ob jectivity.A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that blow independence. However, The audit committee of Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. Whats more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, on that point is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting.5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the companys external auditor. presently describe the key requirements of Auditing Standards (AU) Section 722, In terim Financial commands. Why wouldnt all companies (public and private) engage their auditors to perform timely reviews of lag financial statements?The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entitys fiscal year end.A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation (b) tests of controls to evaluate their effectiveness (c) the obtain net of corroborating evidence in response to inquiries or (d) the performance of certain other procedures ordinarily performed in an audit.The decision to have a review engagement is a union decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the c osts to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher(prenominal) information and litigation risks. And its also about the firms audit assurance and insurance needs.6. Describe whether you think Comptronixs executive team was inherently scoundrelly from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix?We dont think Comptronixs executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud.The first is its weak internal control. starting comes to the companys board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the ext ent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise.However, Comptronixs board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the companys outside general effective counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Com ptronixs common stock, the second outside director who was the vice chairman and CEO of the local bank originally lend money to the company, and the third outside director who was president of an international components supplier based in Taiwan.And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud.The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to wipe out the manipulation, which created a vicious circle.In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the need of the fraud. Both of them played important roles for the honest people to become involved in frauds.7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions.(1) Three fraud conditionsFirst, management or other employees have an incentive or are downstairs pressure, which provides a reason to commit fraud. Second, circumstances existfor example, the absence of controls, ineffective controls, or the ability of management to override controlsthat provide an opportunity for a fraud to b e perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act.(2) ExamplesThe incentive for top company executive to do fraud is that after the company went public, the company needed an change magnitude number for profit on the income statement, to attract more investors and make the stock price higher and higher.One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording.Because Comptronixs quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently.8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to parcel out that risk.a. What do you think is meant by the term management override?Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true.b. provide two examples of where management override of controls occurred in the Comptronix fraud.For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and ac counts receivable documents. Thus he can enter false sales into the accounting system then make fake accounts receivable to overstate the companys earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing.c. Research AU Section 316 to identify the three required auditor responses to further cut across the risk of management override of internal controls.Three required auditor responses to further address the risk of management override (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.