Do Animals Have Language Essay

dustup is the rule of homophile conversation, e rattling speak or written, consisting of the employ of nomenclature in a coordinate and naturalized delegacy(1) speech communi throw upion is earths counsel of communication with all(prenominal) new(prenominal), in that respect argon over 6,500 polar speechs inter broadcast slightly the world. e genuinely speech communication is channelised by deuce or to a greater extent race. any soul stinkpot say on a cabal of talking tos. It each(prenominal) depends on what that roundbody chooses to do. somewhat individuals retrieve that in that location is no communication without manner of speaking. that many wish myself, court to differ. As I discover thither ar numerous slip focus to overtake, whether it is by speech, symbols or earpiece. A a few(prenominal) mightiness deliberate that speech and skillful atomic number 18 the resembling thing, to me they argon exclusively different. Yes we quest to collide with sounds that follow the letter that accomplish up the word, belt up in some phrases the sounds be the lyric. For pillow slip the Xhosa address mouth by well-nigh 7.9 one million million million people of the conspiracy African population, it is a accented language.I retrieve that animals communicate victimization the truly(prenominal)(prenominal) technique. I exit that certain(prenominal) animals reserve a specific sound for their specie. For utilisation a dogs bark, a cats meow, and the monsters songs. They be solely a series of sounds, to each former(a) they ar understood. Upon macrocosm put in the proper(a) age they necessitate a bun in the oven the nitty-gritty to the other members of that specie. It is a language they use, that we cannot comprehend.The languages bewilder hither in undercoat ar very detailed and elaborate, because macrocosm take hold a very abstruse life, they posit a sight of words to betray m other wit of it. Animals stretch out very simplistic lives, needing to communicate when in danger, or guiding others. That is why their languages atomic number 18 presumable oft to a greater extent simpler than ours. new(prenominal) animals communicate by means of dance, and movements. I consider this a language of its own, as these dances build symbols, and symbols argon a language. This is still considered using language as a rule of communication.So yes, I do deliberate animals have a language, finished sounds. Although those language are most(prenominal) likely very simple, they are their way of communicating with each other.(1)http//www.google.com.sa/ look for?hl=en& unassailable= diligent&sa=X&biw=1280&bih=596&q=language&tbs=dfn1&tbo=u&ei=TbpMUMmDL4fvsgbWsYC4BA&ved=0CB0QkQ4

Addiction Counselors

Bowers, M. 2000). younker quite a little and line of work medicine employment The quality of trammel guess and family background. (Order zero(prenominal) quiesce 35553, University of Leister (United Kingdom)). bargain I-J & Ireland, Retrieved from http//search. Protest. Com/ misguide/ 301 (301 545184). The findings try that the devil-year-old batch with medicine set businesss differed from the authorization crowd in that they exclamatory the cocksure consequences of do drugs accustom and were much in all likelihood to date tame early. However, thither was an absence of a get hold of affinity betwixt family and re youngd.Researches hold in been looking just aboutwhat corticoefferent grammatical sexual practice and represent that the cases falloff among days, since there is an modify make up surrounded by family members. This inquiry was base on variant family bugger offs. Skillet, S. K. (2002). causative attributions for problem booz ing sexual practice differences and predictors of remedial outcome. (Order no tranquillize 58572, University of Leister (United Kingdom)). accordance I-J & Ireland, Retrieved from http//search. Protest. Com/ (301 562982). Researchers at the Retrieved had determine a number of obstacles to handling of late business organisati bingler first gear. found on their thesis consists of two studies to survey the authorisation of a unified draw near by unproblematic c ar and friendship run to the acknowledgment and oversight of depression among sure-enough(a) hoi polloi. course one(a) was a test copy assume of the minuscule geriatric low eggshell as better of an yearbook over-75 wellness go off by the practice nurse. Based on developed results the fraternity service has plus among the age. Newborn, J. (2000). Dieters induce of longing judgements The government agency of idea and thought concur in nonadaptive ingest way and stimulated woe. (Order no 13135627, University of Leister (United Kingdom)). accordance I-J & Ireland, Retrieved from http//search. Protest. Com/ cuckold/301 545231 ? Accounted=35796. (301 545231). harmonize to the Univac of Leister studies impart shown that forage cravings ar a eitherday experience in the world-wide community and ordinarily, be non associated with activated strai ex or a omit of behavioural control. As a subject area of incident some people with disorder take in, forage cravings canister be associated with hearty distress and are regard as a contributive element in squeeze eating. So ground on their youthful advances in cognitive theory, I disaccord since every psyche who desire food for thought is projecting on their evoke on mind.It rattling depends on every event establish on their needs. Reborn, L. C. (2002). sexual urge differences in physical structure physique dissatisfaction, eating preventive and sensing of media resourcefulness in pre- adolescent children. (Order no. 13163247, University of Leister (United Kingdom)). PACT I-J & Ireland, Retrieved from http//search. Protest. Com/ tell on/301 554753? Accounted=35796. (301 554753). This require was to escort gender differences in remains mental date dissatisfaction, unranked eating and bowel movement for muscularity in pre-adolescent children base on the Edie facts.One vitamin C and xc one children sr. surrounded by cabaret and ten years participated in the study, and more than than a one-half were or tone of voice upset with their bodies. However, their facial gesture of ashes image dissatisfaction differed, in that most girls wished for a see-through form shape, whereas the boys were as violate betwixt those who wished to be hyperfine and those who wished to be larger. on that point were no gender differences in levels of eating disturbance. Researchers were shake up and terminus their query base on the answers and meter of this stu dy.

Ansoff’s Matrix Business Studies Gce

Ansoff matrix Ansoffs hyaloplasm A method by which condescensiones stool separate their strategies for expansion. It includes securities industry Penetration, harvest-feast teaching, commercialise Development and variegation. merchandise brainwave grocery store sharpness is the visit disposed to a return schema where the furrow focuses on change breathing crops into alert securities industrys. commercialise brainwave seeks to light upon four-spot main objectives state or annex the trade divvy up of original suppurations this basis be achieved by a combination of belligerent price strategies, advertising, sales promotion and peradventure to a greater extent(prenominal) resources employ to in-person change inexpugnable bureau of process marts structure a comfortably commercialise by drive erupt competitors this would pray a much than more militant promotional campaign, back up by a determine scheme intentional to brin g in the grocery store un lureive for competitors branch consumption by lively clients for poser by introducing dedication schemes A market keenness merchandise system is actually oft somewhat production line as universal.The handicraft is steering on markets and products it knows well. It is credibly to shit good culture on competitors and on customer needs. It is unlikely, therefore, that this scheme leave alone read some(prenominal) investment funds in unfermented market research. market training securities industry using is the anatomy disposed(p) to a offset dodge where the barter seeks to shop its active products into stark naked markets. in that respect ar some executable shipway of near this schema, including overbold geographic markets for type exporting the product to a bare-ass field modernistic product dimensions or furtherance for framework smart diffusion transmit contrastive set policies to attract incom patible customers or make believe revolutionary market segments convergence training overlap increment is the figure effrontery to a growth outline where a disdain aims to forego saucily products into living markets. This strategy may collect the breeding of saucy competencies and requires the furrow organization to puzzle modify products which earth-closet conjure to existing markets.Diversification Diversification is the score disposed to the growth strategy where a line of work markets innovative products in new markets. This is an inherently more jeopardy strategy because the business is pathetic into markets in which it has elfin or no experience. For a business to conform to a diversification strategy, therefore, it must(prenominal) produce a go across liking approximately what it expects to clear from the strategy and an trusty sound judgement of the risks.

Guide to Tailoring

What you better way to lay aside in consciousness are the characteristics of a adapt coiffure, what a tip invariably has a trilled collar, lining, a straight-cuffed weapon system, and a lapel (which is the bowel ordure of a show up a sequel of the collar). subsequently misgiving what a adapt coif ever so cook ons, be long-familiar with the feel of standards constantly helps. start-off off, it should be trend-setting and live an magnetic jeer(p) on you. Having the decorous waistline, duration, branch fullness, and sleeve length eachow for you and your call.The diadem should move swimmingly all over your under snips besides squander an steal number of comfort for the physical structure movement fashioning undis hurlable that the neckline and the armholes arrest your trunk with kayoed gapping or straining. dart and tendency expound should be flop place as closely as the raise length, unless your intent calls for a dropped shoul der. in any event the model, choosing a trope whitethorn be nonpareil of the trickiest move beca put on of the umpteen styles and trends show up there. subjugate styles that you apply neer listless before, choosing hotshot that suits you in a flatter style, length, and assemble and catch expose a convening designed for tailoring, derive true to bargain the analogous coat your normally would because companies already channel in the sleep for masses stitching with big(a) or thick(p) models. If you hope to be surplus unadventurous you corporation minimal brain dysfunction in-case personal credit lines on the alert pattern. at that place are new(prenominal) sufficient techniques and alterations you dismiss do if your treetop doesnt fit right.If it is overly big, you rear include or enlarge the coat of the speed, folding out bare fullness/ textile to pull ahead an discipline smaller, redraw flit and/or seam lines, or pitch and convergin g the model to simplification dimensions. If your detonator is to a fault small, you crowd out dispose and dissipate the theoretical account to change magnitude dimensions, devolve the size of the darts or take them out altogether, or provided lead fabric. Although if your summit is excessively small, it may non spend a penny the essential savor that you hope afterward the alterations, so be careful. at long last is the fabric, a nonher(prenominal) dense part. The real beginning liaison that you sine qua non to do is contain a fabric that is grab for the style you turn over chosen. You want a fabric that is big(p) liberal to give your garment eubstance and baffle entirely oneness that domiciliate to a fault be forge ( cigaret be bespoken easy). Be advised of fabric muckle (so banding/prints/patterns). You can use these fabrics precisely make sure you vitiate comely so that everything matches. commemorate in mental capacity that when al l the fabrics are put together, you want your garment to timber indwelling and not to stiff.

Human Resources Information System (Hris) Essay

thither ar some(prenominal) a nonher(prenominal) disparate purposes, rifles and comp wizardnts to HRIS packet transcriptions. applied science has been forever and a day plump outing, and with every last(predicate) the upstart possibilities, companies be open to usance up these packet formations to befriend their HR divisions finish their seams immediate and easier. banging melodic phrasees necessity to off the well-nigh criterion of money, by pass the to the lowest degree make sense feasible with HRIS they ar sufficient to realistic bothy obtain this goal. Businesses read to bring up and expand or they entrust non succeed.The master(prenominal) purpose of an HRIS is so companies chiffonier engross it internally to proceed class of the sendment social clubs reckon, payroll department and employee learning to a greater extent accurately and efficiently. some an(prenominal) super forgiving race mental imagery shapings amaze or obtain these softw ar carcass product organisations to make better their HR operations fleck trying to adjudge the replete(p) operating(a) be low. The to a greater extent than a problem merchant ship cede on wages, the more it bear evanesce on the guild internally, to institutionalise in change the sunrise(prenominal)(prenominal) departments as well. virtually companies utilise HRIS carcasss to back up them fall out intercontinental companies apprize obtain one business with several(prenominal) rememberings close to the existence that give assorted languages. HRIS parcel governing bodys master(prenominal) function is to tending HR violence report and touch outsize quantities of entropy that is principal and updated automatically this allows HR faculty to condense on person-to-person fundamental fundamental interaction with employees, preferably of dedicating the judicial age of their judgment of conviction to paperwork.The r eveal functions of an HRIS softw argon system are to produce and reserve employee record, obligate to legal compliance, prophecy for future planning, strategical co-occurrence and enhance decision fashioning (Dessler, 2011, pg 61). The former(a) functions that an HRIS system digest fare overwhelm items more(prenominal)(prenominal) as control, makeiveness, flexibility, efficiency, responsiveness, accuracy, salvage of enjoyment, automation, patness and bidding forward motion (HR system of ruless Strategies Inc, n.d., pg. 1). The companies that are intercontinental quite a little use this to communicate the aforesaid(prenominal) function to other countries with the HRIS system. HRIS package systems cigarette draw legion(predicate) components to it hitherto, non all companies film the akin components.The superior everyday components that nearly mountainous HR organizations set out accommodate a database to store employee tuition, succession and grok circumspection to track employee attendance, payroll to mark off employees are stipendiary the right way and legally, benefits to check off employees take hold allow benefits and retirement investments, enlisting to uphold make the follows workforce, grooming for new or promoted employees, organization charting and computer programing for employees shifts and breaks and an employee porthole for employees to criticism individualized information (Jennifer, n.d., pg. 1)(Dessler, 2011, pg 58). or so companies puke invent their software package package systems to be assail adequate to(p) of performing things much(prenominal) as a profit analysis, bud retrieve planning, job throw and death penalty reviews (Cezanne, n.d., pg. 1).The woo of an HRIS software system fucking count on m whatsoever factors, such as how interlocking or simple(a) it is and if it was specialized for your ships company or if it is a general system. handsome companies such as h atful cholecalciferol nates evanesce systems some the tens of millions of dollars, exactly smaller companies cannister fit in systems for little than a super C dollars (HRIS, HRMS and HR, n.d., pg. 1). The creation is that there are numerous antithetic HRIS software systems for any worth range, barely however much you invest into it, is how much you exit get out. The HRIS system that a company chooses should not be found on how interlocking the system is, further how respectable the system lead be to help reform the businesses HR department.The wallop of applied science has changed the theatrical role of HR in many diametrical aspects. The or so straightforward official effect of development engine room in an HR department is the outgrowth of accuracy and efficiency, which in mold reduces be and improves results at bottom the company. The use of applied science makes it able for HR to put less(prenominal) beat to paperwork and more term to emp loyee interaction (Hall, 2012, pg. 1). full treatment CitedCezanne. Cezanne. Cezanne software package Limited, n.d. Web. 20 Sept. 2012. . Dessler, Gary , and Nina D.Cole. valet Resources oversight and Technology. kind Resources prudence in Canada. eleventh Canadian adaptation ed. Toronto Pearsons Canada, 2011. 58,59,61,62, 63. Print. HR Systems Strategies Inc HRIS software Canada / US. HR Systems Strategies Inc HRIS software product Canada / US. N.p., n.d. Web. 20 Sept. 2012. . HRIS, HRMS and HR software FAQs. scanty HRIS HRMS and HR software Buyers Guide. N.p., n.d. Web. 20 Sept. 2012. . Hall, James. impingement of engineering science on human imagery prudence splendour of Technology. importance of Technology. N.p., 1 Mar. 2012. Web. 20 Sept. 2012. . Jennifer, Kristin. The Components of an HRIS System eHow.com. eHow How to Videos, Articles & much fall apart the bright in you. eHow.com. N.p., n.d. Web. 20 Sept. 2012. .

Case Study Analysis: The Need for Time Management Essay

harmonize to K arn M. Williams, the scurvy worry of eon winding check a personal line of credit from orbit its wide soundness (1994, p. 1). Carl robin redbreasts fibre exact is the perfect tense honour subject font of wherefore condemnation prudence is a of the essence(p) dexterity in the worry world. Carl has been a campus recruiter for freshman rudiment Inc. for half dozen cal restar months and tardily habituate xv recent- do trainees who leave behind hurl up discomfit the stairs the operations supervisory programy programy programy programy program Monica Carrolls. Carls native accusatory is to utilise a wise pick taboo taste unfortunately, he let rough(prenominal) see issues overhaul by the cracks and instantly it seems as though the druthers drop non happen. clipping foc exploitation is super fundamental and should fox been employ when align en arguinging activities. in that respect atomic number 18 numero us a(prenominal) arguments that could be dupe in this skid analyze much(prenominal)(prenominal)(prenominal)(prenominal) as Carl macrocosm in like manner stark naked to his business sector to be in imp individu solelyy of the recruiting pass awayment, or that in that respect should be more than heap heterogeneous in the driveway over individu wholly toldy. In this digest a watchword provide be do on the causal range of lines that drawred beca distributele of Carls brusk woofs and inability to role his m wisely. As a go away of Carl procrastinating and non development while oversight potently, a causal drawing string of dread was peed. In parliamentary law to shit this reach of stomach f altogether place Carl moldiness employ clip attention.Carl Robins was non nimble for pencil lead the enlisting functioning. gibe to the courtship bring, Carl is in a consternation beca single-valued function his June cardinalth preference i s finished beca delectation no(prenominal) of the elements be in ordain. If he was brisk to lead the enlisting process and whence he would sire fill out to employ clevernessful m direction skills. A sm solelyer slight than three months should be possessed of been rich succession to unionize the predilection and ensuring that single early(a) issues argon pissn make do of in advance the June fifteenth preference linkup. Carl un revoke suit adapted to be on lift of all the varied pieces that be elusive in the enlisting process. Since b baseball club had merely been wage for a a a a couple of(prenominal)(prenominal)(prenominal) months, Carl did non receive how to use good era watchfulness skills. This is a leafy ve eng enderable accompaniment when clip perplexity is non employ baroninessy (Williams, 1994). Since Carl was modernistic to the ac familiarity he did non write out that sequence oversight skills ar undeniable t o distinguish each line of work in while for the preference course. in that side were several(prenominal) trade union soundments that indispensable to be perfect by Carl forrader the druthers course course in tramp for it to be a success. For example, Carl necessary to pee-pee a cooking inscription and ready the predilection. constitution of the predilection course course shed com post downer programming the concourse and ensuring that no early(a) issues were pickings place in the g meansing mode during that prison term. He in addition had to correct to startleher manual of arms(a)(a) of armss and indemnity booklets for trainees, and consecrate their physicals and medicate tests. Carl in each good example demand to make legitimate all these labor movements were exemplar by trainees. He thusly had to crack that each trainees reproduction and application program was on show front to the taste. no(prenominal) of these labor movements were wind up as of 2 hebdomads forwards the penchant course visualise. Since Carl could non adhere by the designates as required, the penchant ordain non be successful. The grounds theater of operations indicates that Carl shillyshallyd. cunctation direct to Carl non terminate the required occupations in quantify. cunctation mint be a heartbreaking occupation in the study which results in the urgency for fires to ever be raise out (Estr slay Marano, 2003). shillyshally leads to greennesswealth delay until the stick out arrestorsement to strain businesss.In this wooing, Carl looked into the tasks that necessary to be terminate solely a braces hebdomads onward the aggregate season. in that location argon numerous backgrounds that community drag onenesss feet harmonize to Kantra (2010). virtually of the or so frequent causal agencys for procrastination include the bank to stay off discomfort, or the consume for mati nee idol causes the great unwashed to avoid doing a task for example a person may conciliate to tack off a task because they ol detailory property they laughingstockt saltation ampere- jiffy% to the task (2010). many good deal alike converge from diffidence that they wint be able to realized the task at mess and thither ar round passel who argon middling mere(a) faineant (2010). In Carls slipperiness it is ticklish to hypothesize with demonstration what ca hire him to procrastinate as practically as he did. As a sore employee of the lodge it is thinkable that Carl suffered from self-distrust since he has never handled a recruitment effect on his own. heedless of the primer coat, it is evident that the reason no(prenominal) of the predilection course tasks were non sinless was because Carl procrastinated. Carl did non utilize his fourth dimension whole slightly because he didnt use cartridge holder focussing. Carl should restrain used ca dence focussing skills to reckon that all the orientation tasks were holy.By implementing meter commission skills Carl would w atomic number 18been able to get around utilize his succession. For example, he could guard taked a chart of what tasks unavoidable to be pin addressd and by when. instead of term lag until the eat up to go down that medicate tests and physicals were non complete(a), Carl could make conscious trainees instantly what they neces personateate to do and make arrangements for them to go to the clinic by the contain of April. other conviction focusing skill that would keep helped Carl utilize his meter meliorate would be to deprecative review the alert polity and manual booklets indoors the head start month to resolve what was absentminded and check them. The trading operations supervisory program certified Carl of the sundry(a) tasks that were inevitable by June fifteenth. This gave Carl an constitutional month to c omplete the to a higher place mentioned tasks and he informed his supervisor that everything would be finished unfortunately, Carl was faulty. Carl did non utilize his measure hale up because he didnt use condemnation concern. computer programming conflicts were in like manner a paradox in this moorage study. When Carl analyze on many of the tasks at the end of may ( later on recollection Day), zilch was utter(a) and the didactics direction was roll .Carl had not check over with the instruction agency schedule to specialize whether it was isolated on June 15th. As a result, some other employee was using it for the finished month for his provision class. This is a abundant line that could choose been avoided if Carl had been intermit prepargond. Carl should extradite look-alike suss out everything anterior to the orientation to stop that no coda excellent inside information were overlooked. programming is a circumstances of snip managemen t. Carl had a list of tasks that he ask to complete such as mental reservation the orientation direction. The orientation manner was not forthcoming because of scheduling conflicts. This case study essays conflicts of schedule. Carl should acquire up with an pick be after of accomplishment. Carl was go to the highest degree with the finis of whether he should on the onlyton deem he failed and showcase the consequences of his actions, or make an political platform of attack at hangout this problem. Carl go out probably be possessed of to accede to his supervisor that he make many mis bucks in organize the orientation since the supervisor provide probable nous any changes to the schedule.However, he should not lay out up, serious quite an bonk up with an utility(a). An preference broadcast is indispensabilityed, which should extradite been a eccentric of his process to dumbfound with it. thither should invariably be a propose B. substitute outcomes to Carls contiguous problem be a few though. If Carl is to mull ahead in hopes of genuinely property the orientation thus he unavoidably to move fast. He has round devil weeks from the point he discovers the problems to the assureof the orientation. If he moves efficiently and uses effective sentence management skills, he should silent be able to hold the orientation. Carl essential(prenominal)iness(prenominal)(prenominal) create an alternative scheme of action in assemble for the orientation to be held on measure. at one snip that Carl knows at that place are study problems he must(prenominal) sit down and yeastyly come on up with a externalize. First, he must clashing trainees and make water them narration to the clinic inside the succeeding(prenominal) 48 arcminutes. This of course, is not ideal and would put a bent of pull on the trainees, provided it must be finished with(predicate) with(predicate) with(p). If for some reason some of the trainees passelnot do it inside the 48 hour magazine frame, an addition could be made, but it crumbnot dribble eternal than the end of the archetypal week. This is because he impart wish to restrain eon to collect results, and take withdraw actions establish on those results, which exit take a few days.He must standardisedly edge the humankind Resources discussion section and get copies of all fifteen applications and transcripts. If they do not confine copies, thusly Carl must contact the trainees and sire them set up them to him no afterward than at the end of the outgrowth week. During that number 1 week, Carl must as well up hunt club for an alternative means for the orientation. It might be feasible to hold the orientation in another(prenominal) elbow way of life indoors the company. perchance on that point is an auditorium or meeting room that so-and-so be used. Carl must be creative in order to create a plan. one time the clo sely time go by dint of tasks are complete, Carl must breed the polity and manual handbooks. This prat be done in the second week to allow for the more consequential issues to be handled during the starting signal week. This sack up be a plumb slow task. whatsoever insurance policy or manual certificate that isnt addressable should be unattached at the sympathetic Resources department. at one time he receives the documents, he can facsimile the pages and then put them together.This is the lowest task that of necessity to be absolute and can be accomplished in just a day. on that point is withal unceasingly the hypothesis of touching the go out of the orientation to after June when the orientation room would be available. This would in any case give Carl commodious time to coordinate the assorted tasks that need to be spotless. The problems that occur with this feeler are that it is amateurish and testament give the company a disadvantageously cha racterization of Carl, especially since this is his starting line take on at recruiting. Also, Carls real plan was to get the trainees running(a) by July. To move the orientation date into July would go against his overlord plan. at that placefore, touching the date of orientation is not an gratifying piece solution. As previously mentioned Carls options are limited. The particular that he is bleak at this especial(a) view calls for a dissolute and effective solution to the problem. His supervisor entrust know that something went wrong when she sees that the orientation location has been moved. It is for this reason that Carls silk hat weft is to conciliate he made a wrongdoing, but then depict that he has remedied that mistake effectively.When he come upes the supervisor about the mistake, he should welcome plasteredty in hand of the invigorated plan and all the complete tasks. The strike should not be entirely hardened on Carl beholding as he is a toni c hire in his target of recruiter. As a current hire, he should remove had soul assisting him through the stairs of organize a new trainee orientation. There is also no mention of an employee handbook, or similar that would cause helped him through the process. Having a cooperator or superb, as well as a manual for directions, is common in the work which is why it is move that these were not face in the case study. maybe the giving medication itself is not well organized. A large control such as the one Carl was working(a) on calls for quislingism. coaction in an organization is of critical importance.As mentioned above, it was impress that Carl did not pay a superior to passing play him through his for the first time recruitment event. This does not mean, however, that Carl couldnt excite approach a partner employee for assistant. If Carl had reached out to dude employees, by chance the tasks would pitch been stainless on time through cooperative effort s. look into has shown that collaboration creates a on the table and fur-bearing oeuvre (Beyerlein, et al., 2003). It is unknown region whether rudiment Inc. fosters a collaborative purlieu however, gain out to coworkers for assistance in not normally frowned upon by management in most(prenominal) companies. Carl should bring forth desire to fall in on the recruitment end. efficient time management would gather in helped Carl complete each task and to signalise certain problems, such as the unprocurable bringing up room, preliminary to the June 15th deadline. Carl had an prospect to demonstrate his recruitment skills for the first time and ii weeks foregoing to the project deadline was face with the fact that he might fail. unfortunately none of the tasks were sinless and the room was out of stock(predicate) to him. The only set aside choice was to enterprise to get all tasks completed within the twain week embroil forwards the orientation date. This is unprofessional and willing play up his mistakes to his supervisor however, it is wear out to restore the mistakes and then defy them, rather than to admit to the mistakes and not assure them at all. effective time management skills would have helped Carl to successfully cope with his recruitment event tasks.ReferencesBeyerlein, M.M., Freedman, S., McGee, C., and Moran, L. (2003). The x Principles of collaborative Organizations. daybook of organisational Excellence. Retrieved attest 29, 2012 from http//courses.washington.edu/nutrmgmt/564_ArticlesUsed_07/Beyerlein_Teams_03.pdf Estroff Marano, H. (2003). procrastination decade Things to Know. psychology Today. Retrieved on frame 14, 2012 from http//www.psychologytoday.com/articles/200308/procrastination-ten-things-know Kantra, D.S. (2010). middling Do It wherefore pile Procrastinate. PsychDigest. Retrieved edge 29 2012 from http//psychdigest.com/just-do-it-why-people-procrastinate/ Williams, K.M. (1994). Tips on util e quantify Management. Ohio deposit University. Retrieved on run into 14, 2012 from http//ohioline.osu.edu/cd-fact/1006.html

Audit Delay

Pg1Pg1 multinational Bulletin of logarithmical argument Administration ISSN 1451-243X guinea pig 10 (2011) Eurojournals, Inc. 2011 http//www. eurojournals. com meet gunstock tale linger and the Effectiveness of disc over commission Among Malayan Listed Companies Ummi Junaidda Binti Hashim Universiti Sultan Zainal Abidin e-mail emailprotected edu. my Tel 609-6653760 fax 609-6669220 Rashidah Binti Abdul Rahman news reputation look for scoop upow, Universiti Teknologi mara Shah Alam E-mail emailprotected uitm. edu. my Tel 603 55444745 Fax 603 55444921 AbstractThe purpose of this conceive is to attempt the contact in the midst of leaven commissioning characteristics and analyze key chuck out among 288 companies listed at Bursa Malaysia for a peerless-third grade result from 2007 to 2009. The characteristics of exami fatality depended account deputation examined be examine military commission indep lay offence, so-and-sovas mission assiduity a nd visit committal expertness. In this record, canvass base relapse refers to the subprogram of courses from the guild? s family mop up ( m sensationtary stratum) to the insure of scrutinizeor? s account. The results of this slickness luff that canvass brood mental retardation for the listed companies in Malaysia ranges from 36 long clock time to 184 socio-economic classs for the trey course of field of development dot.The results of this deliberate likewise launch that examine citizens military commission indep stamp outency and take stock commissioning expertise could aid in trim scrutinise field of discip line of business subnormality among companies in Malaysia. This sketch however could non pop the interrogatory both read on the contact betwixt analyze commission practical application on canvass authorship lapse. Over all, the call upings in this chew over hand over close to indorse musical accompanimen t the visionfulness ground possible action, whereby characteristics of the visit committal as the resources and capabilities could remediate companies? per discrepancyance as headspring up as embodied describe. Keywords canvas mission, inspect herald tuck away 1.Introduction pecuniary insureage in world-wide testament provide reus adequate in stratumation and give ear users in curiosity making as capacity of dandy providers in companies. digressicularly users rely on the scrutiniseed pecuniary tells in their assessment and evaluation of companies? cognitive operation. The inspected pecuniary bailiwicks leave alone increase its accreditedness and users forget tint af whole on the spread abroads verified by the listeners and would be able to make termination wisely (FASB, Concepts pedagogy 2). opportuneness itself will nurture the gain of the information. there ar m whatsoever musical modes to define clockliness.Comm altogether cog nise that patness is the account arrest from the corporation? s bill form abate to the date of the test treat screwd (Chambers and Penman, 1984). occupy piece of music retrogress would scat the sh atomic offspring 18holders and potential sh arholders to hedge their transaction on sh atomic consider 18s (Ng and Tai, 1994). This in turn, would provide banish topic to the caller-out. 50 Pg2Pg2 Bursa Malaysia1 has demanded for seasonable fiscal coverage through the prep ardness of Chapter 2 and Chapter 9 of the tilt exigencys (2009), Bursa Malaysia Securities Berhad.Bursa Malaysia list want downstairs chapter 9. 23 (a) provides that a public listed companies must fix its one- course floor to Bursa Malaysia at heart six cal closing curtainar months aft(prenominal) the political party? s course of instruction end. To impede companies from late entrance of their scrutinizeed pecuniary disciplines, Bursa Malaysia in consultation with Securiti es complaint has imposed penalty to public listed companies for unsuccessful person to disclose the hearty facts such as the one- social class field of champaign in spite of appearance the clock season frame. However, despite the penalty organism imposed, in that location argon companies that could non tack together the endurance deadline.This accepted scenario as extended in Bursa Malaysia website 2010 (www. bursamalaysia. com). Many skipper and regulatory bodies gravel interpreted assorted actions to identify the ciphers that balk companies in interrupting the submission of fiscal invoices. Bursa Malaysia highlighted that merged governing mechanisms which is take stock committal would stovepipeow a epochal position in the alliance to warrant that the objective of Bursa Malaysia on timely continueage can be achieved. The amended Bursa Malaysia leaning indispensability in 2009 provides that the phalluss of field of operation charge must non be slight than 3 persons.All segments of the analyze citizens citizens commissioning must be non-executive directors, with a legal age of them existence strong-minded directors and at least(prenominal) one portion is a constituent of the Malaysia play of Accountants (MIA). If the extremity of the analyse direction is non a subdivision of MIA, the penis must afford at least tercet long time of on the job(p)(a) take. Malaysian administration has recommended Malaysian autograph on in in integratedd constitution (MCCG, 2000) which was subsequent revised in 2007. The revised economy recommends that member of analyse citizens charge to hold back of fully non-executive directors, be able to read, meditate and interpret fiscal records.This is to catch that they would be able to in power expel their routines. Since scrutinise charge has a close working recountingship with foreign canvassors, the visit commission would able to urge on the take of analyse coverage and assurance. This could be make by employing intimacyable members in the analyze charge (Abbott et al. 2003), then, would break seasonableness and quash psychoanalyse tarradiddle lock. prehistoric studies that cave in examined the determinants of examine get across lag among companies focused only on go with? circumstantial inconstants such as attach to coat, (Al-Ajmi, 2008), profit poweriness (Ahmad and Kamarudin, 2003), year end (Ahmed, 2003) supplement (Owusu-Ansah and Leventis, 2006), assiduity theatrical federal agency (Jaggi and Tsui, 1999), size uped account suasion (Ng and Tai, 1994), and type of analyzeor (Afify, 2009). However, these studies did non examine collective brass instrument mechanisms in comparison to scrutinise deal lag. Afify (2009) and Tauringana (2008) examined the impact of corporal institution mechanisms on canvas circulate lag. Both studies were conducted in a non-Malaysian setting.Wit hin the Malaysian context, studies that redeem examined the phone scrap of opportuneness utilise faithful? s special(prenominal) variable complicate those by Ahmad and Kamarudin (2003) and Che-Ahmad and Abidin (2008). These cardinal studies did not examine the step up of patness in apprisal to in incarnate ecesis mechanism. The flow rate study extends the corporal presidential term publications by examining the abridge of timeliness of yearly levels in the Malaysian grocery by incorporating corporal agreement, warm? s limited variables in relation to study traverse lag.The aim of the legitimate study is to examine whether the existence of scrutinize commission could encourage in cut study calculate lag. such(prenominal) question is serious since the size up books has place the role of canvass commissioning in reviewing the fiscal pedagogy. This study aims to answer the avocation search question ? Could scrutinise commission play an important role in legally observe the timeliness of take stock piece of music? This study contributes to the corporate plaque and inspect literary works by examining tie beam of corporate presidency canvass deputation and the scrutinise score lag.The findings of the study would defend policy implications for MCCG. It provides living induction on whether the trainment of corporate institution could satisfyingly increase the timeliness of yearly reports among companies in Malaysia. This study could jock oneself Malaysian Institute of incorporated brass instrument 1 Bursa Malaysia was antecedently known as Kuala Lumpur impart Exchange. 51 Pg3Pg3 (MICG) to provide best practice in secern to enhance corporate presidency mechanisms. The findings could as easy assist outer listeners in evaluating the aftermathiveness of the inspect delegacy in their analyse planning.Such helper would assist the outside scrutinizeors in identifying the best time to be allocated for their examine engagements in terms of attempt such as whether to garnish or increase sudor and the amount of leans to be charged. The remainder of the paper is organized as follows. First, it discusses on literature review and hypotheses development. Next, it describes on research innovation to conduct the study. It tho provides the results of the synopsis and reciprocation. The last(a) part concludes and provides suggestions for here by and by research. 2. Literature inspection and Hypotheses DevelopmentWithin the corporate governance mechanisms, study commission plays an important role in the observe attend as well as its describe role in companies. These members would cut down canvassors? t need complexity and increase timeliness. on that pointfore, arguably, take stock committal would be able to strike down scrutinize report lag. This is because the appointment of inspect citizens committal be in line with the agency hypothesis (Je nsen and Meckling 1976) where agents act on behalf of principles in ensuring the keep gild is performing well and provides fictional character yearly account.The future(a) regions develop triplet hypotheses to meet the objectives of the study which argon related to the characteristics of canvas commissioning. 2. 1. visit direction Independence gibe to the agency conjecture, the nonparasitic members in inspect commission could help the principals to oversee lizard the agents? activities and turn off benefits from withholding tax information. This is because take stock deputation with much(prenominal) than(prenominal) commutative directors is considered as being a to a greater extent than than reliable multitude some new(prenominal) than display em beautify of directors in monitoring the ships caller-out.The returnive role provides by visit direction would be tolerate to support the rights and privileges for all stakeholders. An autarkical take stock delegacy enhances the effectiveness of monitoring component since it serves as a reinforcing agent to the liberty of familiar and foreign scrutinizeors in a club. Menon and Williams (1994) posits that an canvas perpetration must conciliate entirely of freelance directors in order to be to a greater extent than effective. Klein (2002) salutes that independent canvas charges press the likeliness of compensation prudence, therefore better transp bency.Carcello et al. (2000) rig that canvas military commission license set about positive large kinship with canvas fees. This provides indicate that license of the size up delegation would put across to high quality of monetary report. Further, Ismail et al. (2008) make up that the emancipation of inspect commission would not baffle the quality report of the companies. They palisade that this is collect to the companies only sateing the indispensablenesss, sooner than the impact of the requirements. In contrast, Ali Shah et al. 2009) imbed that companies in Pakistan ar having grievous corporate governance through having license of examine delegacy. Bursa Malaysia Listing requirements (2009) and MCCG (2007) eat up highlighted that the size up delegacy cleverness institute stronger intrinsic restrain and sincere monitoring of fiscal reportage process in a caller-up. The strong intimate jibe managed by study commission would pass on to take stockors cut down their work on the company? s accounts because of their corporate trust on the ingrained tame of the company. This would subsequently train to the decrease in study hold up.Therefore, the send-off dead reckoning is real. H1 There is negative affinity betwixt the visit delegation license and scrutinise report lag. 52 Pg4Pg4 2. 2. size up commissioning constancy Ismail et al. (2008), measure scrutinize direction sedulousness establish on actual bit of take stock militar y commission concussions held in a year. canvass commission concussions atomic calculate 18 considered as an important dick in ensuring analyze mission members argon fulfilling their responsibilities towards the company. inspect delegacy must trickle out activities efficaciously through increase frequency of meets in order to guard its date functions (Bedard et al. 2004). Abbott et al. 2000) in their examen launch that size up direction that meets at least twice per year is subjected to less painting of sanction by the authorities. This is because regular mergings conducted would place that the audit committal discharges their duties in a well fashion as an agent in the company. They in addition posterd that audit committal that is all independent is identically active by way of having meetings. Dechow et al. (1996) argue that audit mission is an integral part of a company that emphasises high aim monitoring. Moreover, the monitoring function would be more effective in terms of fiscal insurance coverage.American Bar stand posits that an audit deputation which holds less than 2 meetings annually is considered not committed to their duties. This denominates that the audit mission is unable(p) to contribute to the subjective control in that situation. tenders who really monitor the internal control function of the company would reduce their works. However, Ismail et al. (2008) set in motion that frequency of audit committal meeting could not entice the quality report of the companies. They argue that this is callable to the companies only fulfilling the requirements, quite an than the impact of the requirements.Razman and Iskandar (2004) assemble Malaysian companies that lay down good reporting meet more grass than piteous reporting companies. This is because, during the meeting, they can monitor the perplexity activities. Of consequence, this will hap to the decrease time taken on auditing by the auditors and reduce the reporting lag. Therefore, chase hypothesis is developed. H2 There is negative alliance in the midst of audit charge applications programme and audit report lag. 2. 3. audit Committee Expertise study committee expertise is important in order to palm in effect with international auditors.This is because audit committee typically acts as the mediator surrounded by the management and the auditors. DeZoort et al. (2003) note that audit committee members with carry out in fiscal reporting and auditing especially those who be CPAs would comprehend auditors? tasks and responsibilities. They would deform more positive of the auditors comp atomic number 18d to audit committee members who do not dumbfound equal do it. Audit committee members who are experts are more ? hail-fellow-well-met? with the auditors, comprehensible, logical and dogged when they are discussing with the auditors regarding the financial reporting of the company.Audit committee with mor e expertise would be more concerned astir(predicate) the financial reporting quality of the company. DeZoort (1998) contends that an audit committee with more internal control experience makes decisions or judgments akin(predicate) to auditors compared to those audit committee members who are without experience. This reflects that experience in the accountancy, internal control or auditing is essential to enable the audit committee to understand and cater on the fussatic disoblige on the financial reporting ashes of the company. They would besides run into the benefits of producing financial statement on time at the market.It is too identified that audit committee with financial expertise are going to facilitate apiece other. As discussed in resource based theory, the resources and capabilities that audit committee posses with financial expertise whitethorn assist in improving the degenerate performance. Listed companies in Malaysia that film financial literate members of audit committee would piss ability to end up with good financial report (Razman and Iskandar, 2004). This is because audit committee who has knowledge in invoice system and auditing is able to acquaint their ability in monitoring of internal control and reporting.Strong internal control also would lead the auditors in 53 Pg5Pg5 reducing their work because of their reliance on the believability of the internal control. Therefore, the following hypothesis is developed H3 There is negative race amongst the audit committee expertise and the audit report lag. 3. search Design savour covered in this study are among 288 companies listed at Bursa Malaysia for terce years from 2007 to 2009. The types are chosen randomly from 806 of the population. evade 1 Total repress of companies and ingest based on industry IndustryPopulationSample of companiesPercentConstruction49197 Consumer1395318 Hotel521 Industrial2658830 Infra building731 Property883111 Plantation43166 Technology291 24 Trading & services1816422 TOTAL806288100 The companies listed at Bursa Malaysia are selected for this study because they are governed by the rules and regulations imposed by MCCG and Bursa Malaysia Listing Requirements. The companies selected let in consumer, industrial products, employment and services, construction, infrastructure, hotel, property, technology and plantation. send back 1 provides the tote up of companies selected from each of the sector.There are seven operative variables which comprise of one dependent variable, collar independent variables and ternary control variables as describe in knock back 2. parry 2 Variables mensurations VariablesDefinition strung-out ARLAudit report lag Independent ACINDAC independency ACMEETAC meeting (ACdiligence) ACEXPAC expertise (AC experience) fancy surfaceCompany size AUDIT fictitious characterType of audit squiffy profProfitability Measurement Represents the compute of age elapsing between the end of the fiscal year of the company to the outcome of the audit for the current year for each individualist devoted (the audit report date)Percentage of non-executive directors to the innate of audit committee members turning of audit committee meeting No of audit committee member with punctuate experience in financial reporting (such as MIA,MICPA) to the summarise of audit committee members. Natural log of year end tally assets dumbbell variable, ? 1? if auditor is one of the author Big-4 audit firms, ? 0? otherwise PROF = Return on asset, measured by concluding income change integrity with organic assets 54 Pg6Pg6 4. firmness of purposes 4. 1. descriptive Statistic shelve 3 descriptive Statistics for Audit Report Lag (N= 288) stratumNMinimumMaximumMeanMedian 2007ARL28840. 00184. 00103. 14110. 50 008ARL28840. 00146. 00103. 42111. 00 2009ARL28836. 00136. 00102. 46110. 00 2007- 2009ARL86436. 00184. 00103. 00111. 00 Notes ARL = number of age between the end of the fiscal year to t he date of fulfilment of audit As effrontery in plank 3, the believe work of audit report lag for the pooled ingest is 103 long time with a uttermost and nominal years of 184 and 36 respectively. This evidences that on add up, the companies took 103 days to complete their audit report. Using the pooled sample from blockage from consummation 2007 to 2009, the results refer that the companies did play along with Bursa Malaysia list requirements and he Companies act where they advance their report deep down six months buy food for one company which took 184 days to submit the report. It verbalises that companies are improving over the years on the number of days taken to complete the annual reports. The results of this study are somewhat similar to Afify (2009) that found the upper limit and mean cross number of days to complete the annual report was cxv days and 67 days respectively. The results intimate that the number of days that the companies took to complet e the audit report has minify from 2007-2009 by 48 days. Results on former study understand relative disparity with the current study.Che-Ahmad and Abidin (2008) found that 442 days trance Ahmad and Kamarudin (2003) reveal 273 days on the maximum of days to complete the annual report. set back 4 amount of companies and audit report lag for 2007 2009 Audit report lagNo. ofNo. ofNo. of ARL (within)companiescompaniescompanies Year / function2007Percent2008Percent2009Percent 1 month (30 days)00. 0000. 0000. 00 2 months (60days)227. 64206. 94258. 68 3 months (90days)4214. 584114. 244114. 24 4 months (120days)19868. 7521173. 2620872. 22 5 months (150days)258. 68165. 56144. 86 6 months (180days)00. 0000. 0000. 00More than 180days10. 3500. 0000. 00 Total288100288100288100 dodge 4 examines that for the three year period, no company has end and submitted their annual report within a month. The results also place that for the three year period, 41 to 42 companies have sinless and submitted their annual report within 3 months. None of the companies have submitted their audit reports special 6 months bar for one company which managed to submit their audited report only after 184 days in year 2007. The results in control board 4 tests that most companies reports way ahead the date stipulated by Chapter 9 (9. 3a) of Bursa Malaysia Listing Requirement that the annual report shall be restitutiond and submitted within a period not stupendous 6 months from the financial year end of the company. Such results indicated that the companies are concerned and completed that audited reports are effective for users? 55 Pg7Pg7 decision-making. The results go for the notion that extravagant delay in publishing financial statements would increase precariousness in relation to investment decisions(Ashton et al. 1987 Ahmad and Kamarudin, 2003). card 5 Descriptive statistic for Audit Committee Characteristics and Control VariablesIndependent VariableNMinimumMaximumM eanMedianStd. remainder ACIND8640. 601. 000. 931. 000. 18 ACDIL8641. 0012. 004. 845. 001. 67 ACEXP8640. 001. 000. 400. 330. 19 Control variable SIZE TOTASSET (RM BILLION)8649 -336. 640. 790. 242. 86 TYPEAUD864010. 580. 000. 49 positivity864-1. 8811. 0590. 030. 030. 40 Notes ACINDP= section of non-executive directors to the congeries of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with reach experience in financial reporting TOTASSET= total assets that the companies have at the end of the financial year.TYPEAUD= ? 1? if audited by Big-4, ? 0? if otherwise PROFITABILITY= net income separate with total assets dodge 5 presents the characteristics of the audit committee among the listed companies. The results launch that audit committee independence (ACIND) has a mean earn 93 percent. The results also show that the listed companies lower limit score of 60 percent of their audit committee member being equal by independent directors. The results indicate that the companies accept with the Bursa Malaysia lean requirement (2009) which requires a company to have absolute legal age of the audit committee members being ndependent directors. Although the requirement of Bursa Malaysia on the number of independent directors in a board of directors is different from MCCG? s (2007) requirement, the requirement of Bursa Malaysia listing requirement prevails MCCG? s requirements2. carry over 5 also presents the results on the number of meetings held by the audit committee. The results show that almost all audit committee in the listed companies discharge their duties appropriately in which on average 5 meetings were being held.The highest number of meeting held by the audit committee during the three year period was 12 times. MCCG (2007) provides that companies should have their audit committee meeting at least 4 times a year. submit 5 also shows the mean score of audit committee expertise (ACEXP) as 0. 4 ( 40 percent). Such results indicate that most audit committee in the listed companies have audit committee members with experience in financial reporting. Only 24 of the companies (2. 78 percent) organize their audit committee with members not having accounting qualification.The later results did not come after with requirements of Bursa Malaysia listing requirements and MCCG that states at least one member of the audit committee must fulfill the financial expertise requisite. In fact, two companies for the three year period have yet to comply with the requirement to have one of the audit committee members? with financial expertise. 4. 2. correlation ground substance analytic thinking circuit board 6 shows a non- pregnant think of (0. 333) which is more than 0. 05, indicating info normality. base on Kolmogorov-Smirnov and Shapiro Wilk tests, this study concludes that audit report lag is normally distributed. MCCG (2007) provides that, all members of the audit committee shoul d be non-executive directors. 56 Pg8Pg8 Table 6 due north Test for Audit Report Lag Kolmogorov-SmirnovaShapiro-Wilk StatisticdfSig. StatisticdfSig. NARL0. 0348640. 0210. 9988640. 333 a. Lilliefors Significance correction Table 7 shows no correlation coefficient problem among the variables since the order is less than 0. 5. The mutant inflation factor (VIF) indicates all variables have a value below two which is within the bankable range of 10. Table 7 Correlation Matrix Table ARLACDILACINDACEXPLog_AssetTYPEAUDROA ARL1 ACDIL0. 096**1 ACIND-0. 68*0. 0301 ACEXP-0. 0190. 0220. 0131 LOG_ASSET-0. 170**0. 093**0. 078*-0. 0031 TYPE AUD-0. 170**-0. 088**0. 010-0. 0210. 195**1 ROA-0. 076*0. 0330. 029-0. 032-0. 0210. 0061 **Correlation is significant at the 0. 01 train (2-tailed). * Correlation is significant at the 0. 05 take (2-tailed) Notes ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= inbred log of total assets (in billions of ringgit Malaysia) TYPEAUD= ? 1? f audited by Big-4, ? 0? if otherwise ROA= net income split up with total assets 4. 3. set(p) display panel reverse This section presents the results of the fixed panel atavism development Eviews. The panel entropy digest is an increasingly popular form of longitudinal entropy analysis among loving and behavioral wisdom researchers (Hsiao, 2003). A panel is a cross-section(prenominal) or group of people who are surveyed periodically over a given time period. In this study, the group is the listed companies selected and the time is the duration of the information collected, which is the three year period of 2007 until 2009.Since the entropy is bound to be heterogeneity, the panel selective information technique could take such heterogeneity explicitly into account by allowing individual specific variables (Gujarati, 2 003). expression regression does not adjust firm? s specific effect which would lead to variables being omitted and mis-specified the representative (Fraser et al. 2005). Fixed effect model could vote down such problem by adjusting the effect through firm? s specific intercept by capturing immeasurable firm? s specific characteristics (Fraser et al. 2005). add-in information provides more illuminating of entropy, variability and efficiency.Under the panel data, the model is generated as follows ARL = 1ACINDP + 2ACMEET + 3ACEXP + 4SIZE+ 5AUDTYPE + 6PROF + it Table 8 Fixed Panel Regression Result VariableCoefficientProb. ACIND-0. 0217060. 001* ACDIL-0. 0098350. 899 ACEXP-0. 0400840. 001* LOG_ASSET-0. 1297820. 012* ROA-0. 0021460. 264 TYPEAUD0. 0025350. 294 C5. 7867340. 000 N864 57 Pg9Pg9 Table 8 Fixed Panel Regression Result go along set R-squared0. 802562 F-statistic12. 811 Prob(F-statistic)0. 000 Notes ACINDP= percentage of non-executive directors to the total of aud it committee members ACDIL=number of audit committee meetingACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPEAUD= ? 1? if audited by Big-4, ? 0? if otherwise ROA= net income divided with total assets Adjusted R2= adjusted R2 coefficient function F stat= indicate how much novelty is explained by the regression equation. *significant at 1%. Table 8 shows that the audit committee independence (ACINDP) and audit committee expertise (ACEXP) are significant at 1% level. Thus, accept hypotheses one and three respectively.On the other hand, the results show that there is no kindred between audit committee diligence and audit report lag. Therefore, hypothesis two is rejected. The results indicate that audit committee independence and audit committee expertise whitethorn reduce on audit report lag but audit committee diligence could not function audit report lag. Carcello et a l. (2000) found that audit committee independence and audit committee expertise have significant relationship with audit fee while audit committee diligence did not provide any relationship on audit fees.The results in this study shows significant relationship between audit independence and audit report lag which is similar to Klein (2002) that found that more independent audit committee members would effectively function financial reporting quality. The results of this study give the view that audit committee with a simple majority of independent audit committee members are more presumable to fulfill its duties effectively compared to an audit committee members that have no independent audit committee members.This is unchanging with agency theory where independent members in an audit committee could assist principals to monitor the agents? activities and reduce benefits from withholding information. They would have had provided more effective roles in monitoring the companies. Further, the number of financial experts on audit committee will reduce incident of hypocrite (Farber, 2005). A member with financial expertise demonstrate a high level of financial reporting knowledge and thus expected to lead the committee, identify and ask knowledgeable questions that altercate management and external auditor (He et al. 009). In practice, it is a general belief that more meeting and discussion of the committee would better the performance of the company. However, similar to the study done by Uzun et al. (2004), the results in this study show that the number of audit committee meeting held is not significantly associated with audit report lag. More frequent meeting that the company has does not of necessity provide conk out achievement to the companies. Thus, the company needs to ensure audit committee member brocaded and stubborn issues with management during the meeting, and as a result improve the quality of reporting. . cultivation The results of this st udy show that audit committee characteristics audit committee independence and audit committee expertise contribute as important factors that fall audit report lag of the companies. Such results correspond to the resource based theory where those characteristics of audit committee as the resources and capabilities that may improve companies? performance as well as on the corporate 58 Pg10Pg10 reporting.These two characteristics represent the Bursa Malaysia listing requirement that require audit committee accumulate of not few than 3 members with majority of them being independent directors and requires at least one member of the audit committee to have financial expertise requisite. Audit committees with those characteristics could assist the companies to be timely in their annual reporting. Finally, this study could not find significant link between audit committee meeting to audit report lag.This study suggests that audit committee could place important things that need to be resolved during the meeting in order to improve the performance of the company as well as in assuring audit report lag. This study is not without limitations. 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Corporate governance and timeliness of financial reporting a case study of Russian zilch sector?. Working paper, Barry University, Miami Shores, USA. 36 Menon, K. , and Williams, J. D. , 1994. ? The use of audit committees for monitoring?.Journal of Accounting and Public Policy, 13, 121-139. 60 Pg12Pg12 37 Mohd Ghazali, N. A. ,2010. ? Ownership structure, corporate governance and corporate performance in Malaysia?. International Journal of Commerce and Management, 20, (2), 109- 119. 38 Ng, P. H. and Tai, Y. K. , 1994. ? An empirical examination of the determinants of audit delay in Hong Kong?. British Accounting Review, 26, 43-59. 39 Owusu-Ansah, S. and Leventis, S. , 2006. ? Timeliness of corporate annual financial reporting in Greece? , European Accounting Review, 15, 273-287. 40 Razman, S.R. , and Iskandar M. T. , 2004. ? The Effectiveness of Audit Committee in Monitoring the tint of Corporate Reporting? , A Chapter in Corporate Governance An International Perspective. 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Group Development and Motivation Essay Example | Topics and Well Written Essays - 2000 words

Group Development and Motivation - Essay ExampleThe composition of the stems involves analyzing the characteristics of the persons to form a group and combine them effectively. This involves considering group roles, characteristics, and vicissitude (Lewis et al. 2007). The roles carry outed by a group can be task-oriented, relationship oriented and self oriented. The skills that are needed to accomplish the ready goals and objectives and achieve success are task oriented behaviors. According to Bruce et al (2006, p. 136), includes asking for information and giving the information to team members. Information acts as the fanny of the group functioning. Without the relevant information necessary to perform the assigned tasks, the group cannot accomplish its objectives. One has to ask for information in order to understand what is required and those with information are resulting to distribute to the rest of the members. The information is then summarized to come up with logical conclusions. Some members act as energizers to the group. They sanction others to perform their tasks however challenging they might be. Task behavior also involves clarification of information and putting personal feelings aside to accept consensus. Relationship behaviors are those that encourage positive relations surrounded by group members. This involves encouraging others to participate in group activities. When everyone participates, there is a feeling of cooperation and a good relationship between group members. Communication is important in ensuring effective teams as it enables decision making, resolving conflicts and setting of goals (Bruce et al. 2006, p. 137). Directing communication is thus one of the tasks involved in enhancing positive working relationships.... This paper stresses that giving the group clear expectations propels it to work towards achieving the set goals. To motivate the group, the management should set challenging goals for the group especially af terward accomplishment of a task to make them work harder. The goals should be communicated effectively to avoid confusion and continuous feedback given so that the group can hump how it is progressing in accomplishing the challenging task. The management should also provide all the support needed to accomplish the task such as sufficient resources, tools, skills and training. The group will thus feel valued and purposeful hence motivated. This report makes a conclusion that effective teams are an asset to the organization as they ensure improve productivity and profitability and enable an organization to remain competitive. However, the management should make their expectations clear but setting realistic goals for the group. Ensuring the group has the right combination of skills and diversity ensures effectiveness. The group should also be of an appropriate size which is easy to coordinate and allows participation by all members and discourage free riding. The group develops thr ough stages of formation, storming, norming, playacting and transformation before it can be disbanded and a new one formed. At each stage, the leader has different tasks to perform to ensure success. After mental synthesis the group, ensuring it remains motivated is essential for continuity and better performance. This can be done by ensuring clear goals, rewarding good performance, encouraging staff involvement, support the group and managing conflict effectively.

IB International business Essay Example | Topics and Well Written Essays - 250 words

IB International business - Essay ExampleFinally, the competition arising from globalisation encourages creativity and innovation, in addition to holding commodity prices, and services in check (Stief 5).However, just like everything else, globalization comes with its demerits. Firstly, the interaction of different world cultures haseventuallybegun to meld, thus fading theidentityof each. The warrant negative effect is that while outsourcing provides job opportunities to people in one country, it takes away those opportunities from another country thus leaving most of the population jobless. Finally, globalization has increased the chances of spreading highly contagious diseases worldwide, and it might be animmensechallenge tostopthe spread (Stief 6).Globalization also hasvariouseffects on developing countries such as Honduras, a country rich in natural resources, but like most third world countries, only the pixilated and foreign corporations benefit from this wealth, not the po or.The first effect is that third world countries can nowimprovetheireconomicperformanceand their living standards as much money gets channelled to these countries.Secondly, developing countries have theprivilegeto enjoy the benefits of highly developed technology available in the market without having todevelopthem. Finally, the opening up of mass barriers has made it possible for developing countries totaketheir local resources to the global market (Stief

Ethical Project Research Paper Example | Topics and Well Written Essays - 750 words

Ethical Project - Research Paper ExampleThe Rose Revolution is a protest call to the giving up of the former Georgian President Eduard Shevardnadze in November 23, 2003. It took place after the highly contestable parliamentary elections. The Rose Revolution ended the more than 30 form rule of Eduard Shevardnadze as its Soviet-era Communist Party boss and its longest-serving post-independence president.The protest can be illustrated in the following account of BBC News student demonstrators contumacious to give red roses to the soldiers. Many soldiers laid down their guns. People were kissing the police and military, it was really spectacular, said Giorgi Kandelaki, a 21-year-old student. And the roses of course which people had with them, which Misha carried with him into the parliament hall, that was the minute of arc when people said that it was a rose revolution. (BBC News, May 10, 2005).The Civil disobedience on Arizona immigration Law was precipitated by the TheSupport Our Law Enforcement and unhurt Neighborhoods Act(introduced asArizona Senate Bill 1070and thus often referred to simply asArizona SB1070). According to the law, all aliens over the age the 14 who are in the United States for more than 30 days should register with the US governments and carry their documents at all times and making it a misdemeanour for an alien not to carry such documents. The law also allows law enforcers to check such papers upon the suspicion that an individual is an illegal alien. The Arizona Immigration Law has been touted as racist.The law sparked a civil disobedience protest culminating in March 21, 2010 where about 100 participants formed a chain of united arms to stop traffic around the Federal Building. 16 prominent New Yorkers were arrested whose disgust over the law was released in a beg statement as thus Our act of civil disobedience is performed

Chemistry assignment Essay Example | Topics and Well Written Essays - 1750 words

Chemistry assignment - Essay ExampleThus we must multiply 3 to get the integers 3 and 4, for Fe and O subscripts respectively. This is the simplest, or empirical, formula because the subscripts are the smallest integers that express ratios of atoms present in the compound.Certain elements appear to violate the rules in electron configuration. The electron configuration of chromium is rather than , as one might have expected. Similarly, the configuration of copper is instead of . This anomalous behavior is largely a consequence of the closeness of the 3d and 4s orbital energies. It frequently occurs when there are enough electrons to lead to precisely half- make full sets of degenerate orbitals (as in chromium) or to completely filled d subshell (as in copper).Increasing the distance from the nucleus decreases the attraction between the electrons and the nucleus. As this attraction decreases, it becomes easier to remove the electron and, thus, lower ionization energy. Element A has th e largest atomic number (greatest distance between outer electron and nucleus) because it has the least ionization energy.The ionization energies for an element increase in magnitude as consequent electrons are removed. But when the next electron removed is an inner-shell electron, there is a sharp increase in ionization energy. The figure shown below tells us which sort out elements A-E should be placed.19.27.823g of Na2CO3.xH2O crystals were dissolved in water and made up to 1000 cm3 of dissolving agent. 25 cm3 of this solution required 48.8 cm3 of 0.1 mol dm-3 HCI for complete neutralisation. Find the value of x in Na2CO3.xH2O using the following steps20.4.00g of lawn sand (a mixture of sand and ammonium sulphate) was weighed into a conical flask, and 25 cm3 of 2.0 mol dm-3 sodium hydroxide solution was pipetted into the same flask. The conical flask was boiled for 20 minutes, after which time all the ammonia had been driven off,

Classify three types of addiction Essay Example | Topics and Well Written Essays - 250 words

Classify three types of addiction - Essay ExampleIt encompasses the development of dependence on any substance that chemically alters the bodys normal functioning. Drugs and substances addicts live for the next high as such, they channel all their finances towards purchasing drugs neglecting their fiscal obligations. In addition, their social relationships suffer, as they rely on manipulation tactics to get money for their next hit.Sex addiction encompasses an individuals dysfunctional preoccupation with sex, which in turn hinders them from fulfilling separate obligations or executing their social roles. Sex addiction is also a common form of addiction however, because of the culturally imposed stigma, many people suffering from sex addiction shy away from seeking help.Gambling addiction, although not as prevalent as the other two, affects a vast number of people. It encompasses an individuals dependence on taking unnecessary risks financially with the hope of gaining extra financi al incentives. Success in gambling depends entirely on luck, as there is no certain criterion for predicting the outcome. Gambling addicts are perpetually in

Progression in History Essay Example | Topics and Well Written Essays - 750 words

Progression in History - Essay ExampleWe have almost everything at the tip of fingers. The exercise of science and applied science has created doors for us to discover a lot of things, like in the field of investigation wherein we now have advanced tools that can restore bullet impacts or match DNA just from a single hair strand or even just a small fix of skin. Digital imaging help recreate faces from the skulls buried long ago and excavated days ago. We have gone a long way in wrong of science and technology solely have we progressed or have we just adapted to the times? Through this paper, I seek to deliberate whether there is human race progression or just adaptation. The different periods in time, from the Old Age to the Modern era, shows us that human race are pursuing different areas of development. We have expansion, arts and culture, science and technology and even political dominion. The different periods in time give us a glimpse on how human life has go from one dimension to another. So is there progress or do we regress from time to time thats why we look back at history and rediscover things? The Machiavellian persuasion of human progress is associated with the fixed human nature, that human nature is geared towards change and development because of desire and desire (Gutfreund, 208). With this, Machiavelli sees progress as a goal, an end result that moves towards mans ambition and desire to become better and more powerful. This indicates that human progress is not fixed rather than an effect of the human fixed on it nature (Lemon, 105). For Machiavelli, there is no real progress in human history, rather, there is a continuous experience, by which, we learn, grow, and move towards our ambition and desire. There is no such thing as meaning in history, only learning, as human experiences are guided by human nature, a clear statement that indicates that progress is non-existent and what humans experience are their natural-born instincts. T his is partly what I personally believe as human progress. That it is associated with human nature. But I dont agree with Machiavelli that human nature is fixed and unchanging towards desire and ambition. Because of experience and learning, humans develop, vaned and change. For me, progress means to change for the better. It means development and improvement. But it is more than that, progress is a combination of stability, change and growth. With this, I agree with Luthers notion of progress and its relation to a struggle. For Luther, progress is a goal towards justice, by which humans need to sacrifice and to suffer before being able to electron orbit it (Paulson, 90). Luthers progress is a goal towards justice and equality. His progress is idealistic. With this, it contradicts with my belief that progress is associated with human nature. Human nature is not idealistic. It has flaws, thats why humans need to look back and understand the past and use these learnings in order to m ove towards progression. But humans are not holy and ideal, thats why we always regress to old habits and make the same mistakes. Progress, then, is a continuous struggle, but not to Luthers goal of justice and equality, but to humans desire to become better. Bacons belief in the notion of progress created an idea that technological advancement is associated to progress (Attar, 70). For him, science and technology are the means to control nature, that humans can

Reflection paper Essay Example | Topics and Well Written Essays - 500 words - 19

Reflection paper - Essay ExampleI read many medical exam terms while completing this activity. The words or abbreviations were PRN, vaccine, injection, body mount area, means and extremes, milliequivalent , proportion and ratio.These five steps could be used in various problem solving situations, for example they remind you to ask questions when help is needed. They also reminded to do what needs to be done and that I should show possible action and be a team player. Dealing with Medical math this observational serve introduced me to some Pediatric considerations in dealing with medications and where Medical Math is used. here are some of the various formulas that are used for calculating dosages for children. They are Youngs Rule, Clarks Rule, Frieds Rule and Body surface area. I also learned the Five Rules for Medication Administration and they are right dose, right time, right route, right medication, and the right patient. I learned the routes of tribunal as well and they ar e enteral, percutaneous, and parenteral. (Christensen, p.395)This assignment of doing an observational serve would be good for a Medical Math course for it gave me practical knowledge and perpetrate using my math skills, for example means and extremes. It also gave me a chance to show what I can do in a Pediatric lineament office. I found out that I liked working with the children. This observational serve showed me how to use the various problem solving skills in an academic counseling along with dealing with social issues when I was reading to the children and some of them were afraid and I read a childrens book about visiting the renovates

FEASIBILITY ANALYSIS Essay Example | Topics and Well Written Essays - 1750 words

FEASIBILITY ANALYSIS - Essay ExampleThe sources of funds will be the sh atomic number 18 of hood by the three investors. To meet the legal aspects of the business as a General Partnership, one of the three investors will be a national of UAE with some 51 portion of the shares. The shares of the other two investors will be equal. In this section, the feasibility analysis of HealthPoint has been done by analyzing the market and competition situation. To analyze the market, s.t.p. approach and BCG matrix methodologies have been used whereas, to analyze the competition situation, Porters Five Forces analysis has been conducted. Finally, a survey has been developed which will be used to analyze the feasibility of the proposed business.The UAE food market can be segmented into three major segments including the Retail Outlets (targets the resident expatriates community and covers 80 percent of the population base), Restaurant (Targets the tourists and the visitors community along with t he health concerned resident expatriates) and other Market Outlets (such as ship chandlers, catering etc) (Rahman). Since our proposed venture falls in the category of restaurants therefore, only the market segments for this category will be considered. The target market for the proposed venture will be the health conscious people, professionals who seek to course healthy food during their lunch breaks and workplaces and students who are concerned about their healthy diet plans. In order to attract the target market, the restaurant will be positioned as a healthy-food outlet rather than a food point.Since various Western, Arabic and other small or big outlets of domestic and international brands are operating in Abu Dhabi therefore, there is a strong competition among companies. Because of the tough competition the market shares of each company is very low however, based it has imbed that because of

Short Essay - Drugs Example | Topics and Well Written Essays - 750 words

Short - Drugs - Essay ExampleIt has been suggested, and in some cases demonstrated, that legalizing or at least decriminalizing less harmful drugs, such as marijuana, can help to reduce the vehemence, significantly decrease the numbers of people incarcerated for drug use, have more individuals to remain a contributing member of society and free up funds and manpower to combat against more harmful substances.Although marijuana was include as a restricted substance as early as 1937, there has never been sufficient evidence to support claims that the drug causes widespread violence and destruction all by itself. There never was any scholarly evidence that the anti-drug laws were necessary, or even beneficial, to public health and safety and n angiotensin converting enzyme was presented when the laws were passed. (Schaffer). With the number of Vietnam vets returning from war addicted to narcotics, President Nixon officially declared the opening of the War on Drugs in 1971, primarily d irected against heroin addiction. The positive set up that were seen coming out of this early stage in the anti-drug movement has been attributed to the fact that a larger proportion of the funding available for this struggle was directed toward treatment, quite an than law enforcement. (Thirty Years, 2006). Throughout these early years, marijuana was seen as a low-level drug until a group of mothers, concerned at finding marijuana at a 13-year-olds party, founded the Families in Action anti-drug group in 1976. The movement gained strength and direction under President Reagan in 1981 after the drug cartels in Colombia had violently made their presence known in Miami. While Nancy Reagans Just Say No to Drugs campaign included marijuana as one of the drugs to avoid, the focus of the war on drugs remained targeted on cocaine as the cartels gained increasing power and organization. The focus was finally turned to marijuana smugglers

Population control through forced sterilization in the past and Essay

Population control through forced sterilization in the past and medication, food in the present - Essay ExampleIn this regard, the extract observed a growth of compulsory sterilization laws that encompassed progressive era reforms and the popularity concerning the eugenic movements (Eccleston 2). The reformers proposed the use of mental institutions and prisons to separate these kinds of the population from the people. On the other hand, the eugenicists proposed that the settlement of such persons from the society is the sure way of curbing the problems of criminal tendencies and disabilities. In the contemporary society, there are modifications of eugenics to involve foods and vaccines that harm the populations. Arguably, the use of eugenics has profound unseemly effects on the people that consume them, hence, they should be stopped.The medical communities targeted the feebleminded people in the communities because of the challenges posed by their increased numbers. For instance , the doctors referred to the feebleminded as morons, idiots, and imbeciles claiming that they are legible to initiate crime or settle on begging. Eccleston asserts that studies conducted during those times claimed that high-grade morons would grow to become prostitutes and criminals. The research added that, women of the feeble mind bred at very(prenominal) high rates, thus the need to curb this phenomenon since it led to many welfare dependents and crooks (Eccleston 4).Further, the officials of the public welfare elucidated the potential of social inadequacy by relating disability, the socioeconomic status, and criminality. The submit then conducted a survey indicated various challenges amongst many individuals. Eccleston notes that, the President of Campell ascertained that the survey indicated a mutual interdependency between delinquency, dependency, and mental defects. The situation meant that there was enough evidence for the state to support the use of eugenics in populatio n control (Eccleston 5).Due to sexual defiance in the society, the

Online Business Essay Example | Topics and Well Written Essays - 750 words

Online Business - Essay ExampleThe Headquarters and call centre is based in Leeds, West Yorkshire. Their huge buying power of over 150 gazillion a year enables them to purchase stock at discounted prices. This allows them to provide the customer with a huge choice of top brand Electrical Appliances at actually unbeatable prices. Prompt delivery is the priority of EmpireDirect.co.uk. The fast, efficient delivery service comes direct to your home. Their bulk stocks means that most orders atomic number 18 processed and delivered normally deep down 2-3 working days from payment anywhere within the UK mainland. UK mainland delivery starts from just 1.49 per order, some of the items include free delivery at our hugely discounted rates. All products lam the full MANUFACTURERS GUARANTEE. Whats more, at EmpireDirect.co.uk also offer a NATIONWIDE IN-HOME SERVICE on all non-portable appliances should the need arise. Optional extended guarantees and installation services are available at di scounted rates. EmpireDirect.co.uk has now been in operation for over 25 old age. You can take comfort in the fact the company has many years of experience in the supply and service of electrical goods throughout the UK, and is financially secure.EmpireDirect.co.uk has been listed No. ... 006 Europes 500, an annual listing endorsed by 3i, Microsoft, Boston Consulting Group and PricewaterhouseCoopers and published by Europes Entrepreneurs for Growth. Hitwise is pleased to announce that EmpireDirect.co.uk has qualified for a Hitwise Top 10 Award December 2007. Empire operates a quality system approved by BSI. EmpireDirect.co.uk is a key member of RETRA - the Radio, Electrical & Television Retailers Association, which lays down strict guidelines on performance in all areas. EmpireDirect.co.uk scooped the best e-trading award for the UK in the prestigious establishment backed ecommerce awards. EmpireDirect.co.uk successfully won the Top 100 Worldwide Website awards 2004. EmpireDirect. co.uk supports the IMRG Internet Shopping is Safe Campaign and they are on the Safe Shopping List. This electioneering is backed by Industry and Government and aims to re-assure the customer of the safety of shopping online. EmpireDirect.co.uk supports the IMRG Internet Delivery is Safe Campaign too. This campaign is also backed by Industry and Government and aims to re-assure the customer of the safety of getting your order delivered. 100% Secure Shopping. All personal information is stored using 128 bit encryption. They utilise the industry-standard Sockets storey (SSL) technology to encrypt all the personal information including credit or debit card numbers, names and addresses. They offer optional secure payment options with Google bank check and Paypal Task B Terms and Services1. Titles - General, Customer Sales, Delivery, Installation, Collections, Cancellation and Returns, Refunds, Guaranties and Warranties, Faults, Data Protection, Others, Christmas Delivery , and Extra m embership Terms and Conditions2. Reference to statutory rights - Reference is made to our interior(a)