An Analysis of Instructional Case Focusing on Ethical...

THE NORTH FACE, INC.: An analysis of Instructional Case Focusing on Ethical Issues Involving Financial Accountants and Independent Auditors Questions 1. Should auditors insist that their clients accept all proposed audit adjustments, even those that have an â€Å"immaterial† effect on the given set of financial statements? Defend your answer. To confirm that materiality is a pervasive concept in auditing, simply refer to the index of the professional auditing standards and identify the large number of â€Å"materiality† entries—approximately fifty, if you are curious. In addition to being an important topic, materiality is easily among the most controversial†¦show more content†¦3. Identify the general principles or guidelines that dictate when companies are entitled to record revenue. How were these principles or guidelines violated by the $7.8 million barter transaction and the two consignment sales discussed in this case? 3. Statement of Financial Accounting Concepts No. 5, â€Å"Recognition and Measurement in Financial Statements of Business Enterprises,† established a two-part revenue recognition rule for accountants to follow in deciding when to record revenues. Before revenue is recognized (recorded) in an entity’s accounting records, it should be both realized and earned, according to the following excerpt from SFAC No. 5. Revenues and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. . . . revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. The â€Å"Suggestions for Use† section identifies the specific accounting standards that apply most directly toShow MoreRelatedSection 5 Internal Control over Financial Reporting Essay23602 Words   |  95 Pagesinternal control Qver F inancial Reporting CASES INCLUDED iN THIS SECTiON 1. Simply Steam, Co. 155 Evaluation of Internal Control Environment 2. Easy Clean, Co. 155 Evaluation of Internal Control Environment 3. Red Bluff Inn Cafà © 165 Establishing Effective Internal Control in a Small Business 4. St. James Clothiers 169 Evaluation of Manual and IT-Based Sales Accounting System Risks 5. Collins Harp Enterprises 177 Recommending IT Systems DevelopmentRead MoreAudit Case23997 Words   |  96 Pagesinternal control over financial reporting c a S eS inc lu de d in t hiS Se ction 5 155 155 165 169 177 185 195 5.1 Simply Steam, Co. 5.2 Easy Clean, Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluation of Internal Control Environment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluation of Internal Control Environment . . . . . . . . . . . . . . . . . . . . . . . . 5.3 Red Bluff Inn Cafà © 5.4 St. James Clothiers Establishing Effective InternalRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesvi BRIEF CONTENTS 4 The Organization System 16 Organizational Culture 511 17 Human Resource Policies and Practices 543 18 Organizational Change and Stress Management 577 Appendix A Research in Organizational Behavior Comprehensive Cases Indexes Glindex 637 663 616 623 Contents Preface xxii 1 1 Introduction What Is Organizational Behavior? 3 The Importance of Interpersonal Skills 4 What Managers Do 5 Management Functions 6 †¢ Management Roles 6 †¢ ManagementRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesCONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5 Read MoreMarketing Mistakes and Successes175322 Words   |  702 Pages1-800-CALL WILEY (225-5945). Library of Congress Cataloging in Publication Data Hartley, Robert F., 1927Marketing mistakes and successes/Robert F. Hartley. —11th ed. p. cm. Includes index. ISBN 978-0-470-16981-0 (pbk.) 1. Marketing—United States—Case studies. I. Title. HF5415.1.H37 2009 658.800973—dc22 2008040282 ISBN-13 978-0-470-16981-0 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 PREFACE Welcome to the 30th anniversary of Marketing MistakesRead MoreDeveloping Management Skills404131 Words   |  1617 PagesAssessment 46 Emotional Intelligence Assessment 47 The Defining Issues Test 48 v Cognitive Style Indicator 52 Locus of Control Scale 52 Tolerance of Ambiguity Scale 54 Core Self-Evaluation Scale (CSES) 56 SKILL LEARNING 57 Key Dimensions of Self-Awareness 57 The Enigma of Self-Awareness 58 The Sensitive Line 58 Understanding and Appreciating Individual Differences Important Areas of Self-Awareness 61 Emotional Intelligence 62 Values 65 Ethical Decision Making and Values 72 Cognitive Style 74 AttitudesRead MoreProject Mgmt296381 Words   |  1186 PagesLeadership Chapter 2 Organization Strategy and Project Selection 1.4 Projects and programs (.2) 1.4.1 Managing the portfolio 1.4.3 Strategy and projects 2.3 Stakeholders and review boards 12.1 RFP’s and vendor selection (.3.4.5) 11.2.2.6 SWAT analysis 6.5.2.7 Schedule compression 9.4.2.5 Leadership skills G.1 Project leadership 10.1 Stakeholder management Chapter 11 Teams Chapter 3 Organization: Structure and Culture 2.4.1 Organization cultures [G.7] 2.4.2 Organization structure

Management Accounting The Process Of Producing Management

Management accounting is the process of producing management reports and accounts which provide accurate and timely information for the use of internal parties within an organisation, such as departmental managers or chief executive officers. The information collected and produced include financial aspects such as amount of cash in hand, capital, liabilities, recent sales revenues, cost of production and also non-financial aspects such as employee’s performances or efficiency of production. In this era of globalisation and increased competition, firms and companies are starting to look beyond management accounting to run a business, that is by forming strategies. Strategy can be defined by an idea to ‘produce long term plans for the†¦show more content†¦Management accountants could incorporate competitors’ information like market share and budgets in the reports to allow comparability. For example the firm can bid at a lower price or try to lower the cost s below that of its competitor which increases its competitive advantage. The usage of competitors’ information has been incorporated into the business world as large companies in New Zealand, United Kingdom and the United States ‘found a high use of competitive position monitoring, competitor performance appraisal based on published financial statements†¦Ã¢â‚¬â„¢(Guilding et al.’s survey, 2000) [5]. Besides, management accounting information could emphasise on two ways to have a strategic advantage, that is through differentiation, and being cost leaders. Differentiation means that having products which are unique, and standing out from what is produced by the competitors. To do this, managers focus on producing better quality products, so that the firm could ask for a higher price, increase demand and supply in the market, which eventually leads to higher profitability. However, they have to keep costs as low as possible which is done through quality-cost analysis. Firms have to emphasise on producing low costs productsShow MoreRelatedA Perspective Of Traditional Budgetary System1577 Words   |  7 Pagesbeen facing an increase of competitive in business context. However, there are still some exist potential risks to cover current business challenges to set as a business accounting model to increase business financial value as a whole, since traditional budgetary system has pu rely focused on accounting not on managerial accounting in a real business issues and problems. There is a need to broaden its boundaries and focus on the issues involved in planning, designing and processing systems of managingRead MoreThe Cost Management Information System Essay1229 Words   |  5 PagesDiscussion Questions 1) As stated in the book, the cost management information system is one of two major accounting information systems within an organization. This subsystem’s burden is to generate outputs for internal users using processes needed to satisfy management objectives. Instead of being obliged by an external source’s criteria, it is ruled by people within the company. It differs from management accounting in that management accounting is more focused on how financial and nonfinancial informationRead MoreBenefits of Activity-Based Budgeting1467 Words   |  6 Pages more and more companies start to use ABB in the budgeting process. Referring to ABB, companies do well in their budgeting period. This shows that ABB itself has many outstanding characters. In this article we will compare it with traditional budget method, so that it could give us a general survey about the characters and benefits ABB has. What is Activity-Based Budgeting (ABB) Definition of ABB Brimson says ABB is a managing process that based on the activity level, in order to get lasting improvementRead MoreRequest Winning Case Study1524 Words   |  7 Pageseffort could also be grasped to customers specific conditions moreover every request are concerning usually short span. Underneath this cost accounting, the various book could also be maintained for every explicit occupation alternately occupation request. Vocation request winning is Associate in nursing expense accounting framework that gathers producing prices autonomously for every vocation. It’s real for organizations that may secured current of a standout amongst a attention-grabbing item andRead MoreInternational Financial Reporting System ( Ifrs ) Rules And Practices927 Words   |  4 Pageswith other countries’ accounting systems, the IFRS attempts to organize one financial standard system for businesses to report their financial statements. This article examines the relationship between domest ic and global standards of accounting. The concept of developing a modern accounting standard in the Czech Republic, implies that most companies in that country are not willing to change their accounting standards. Throughout the history of the Czech Republic’s accounting standards, companiesRead MoreCase Study: Activity Based Costing1452 Words   |  6 PagesAt a recent management meeting at Coverdrive Ltd, the members of the senior management team discussed the introduction of a new product to the company’s range of high quality, hand made cricket bats. A major agenda item was pricing. The management accountant, since his appointment, had given much thought to pricing policy and one of his concerns was that of dealing with the recovery of overhead within a full cost pricing policy. The discussion centred around the traditional method currentlyRead MoreManagement Accounting : The Father Of Accounting1415 Words   |  6 PagesIntroduction Accounting has be defined in various ways however almost every definition will describe it as a process that identifies, measures, analysis, and report data. Management accounting has not been the same since business started; it has come a long way from early member of civilisation using stone tablets for bookkeeping. Management accounting is used to aid managers make business decisions based on predicted figures and comparisons with actual figures. To follow is a detailed evaluationRead MoreAccounting Information System and Managers Decision Making921 Words   |  4 PagesThe function of the information system is to collect, store and process data into information, through the assistance of a set of interrelated components. The processed information is later distributed to support decision making in an organisation (Oz, 2006). Information system can be decomposed to two main elemental subsystems namely as Accounting Information System (AIS) and Management Information System (MIS). AIS mainly process financial transactions of an organisation. However, it also processesRead More Cost Accounting: Its role and ethical considerations Essay1054 Words   |  5 PagesCost Accounting: Its role and ethical considerations Introduction: Accounting is the process of identifying, measuring, and communicating economic information about an entity for the purpose of making decisions and informed judgements. The major areas of within the accounting are: Financial Accounting, Managerial Accounting/Cost Accounting and Auditing- Public Accounting Managerial accounting is concerned with the use of economic and financial information to plan and control the activitiesRead MoreManagement Accounting : Planning And Performance Management Systems1625 Words   |  7 PagesManagement accounting is described as â€Å"a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organisations strategy† (Blocher, et al., 2009). Many Changes in the business environment have occurred in recent years which have caused substantial adjustments in cost management practices leading to a contemporary

Kennedy’s New Frontier Program Free Essays

In November 1960, majority of the American population voted John F. Kennedy into presidency. Opposite to the tactics used by his opponent We will write a custom essay sample on Kennedy’s New Frontier Program or any similar topic only for you Order Now com/richard-nixon-and-supreme-court/"Richard Nixon who emphasized his experience during the Eisenhower administration, Kennedy called to incorporate new tactics to leadership and new ways to effectively use their country’s rich economic and human resources (â€Å"An Outline of American History† 12-20). In Kennedy’s inauguration speech, he spoke of a â€Å"New Frontier. In general, Kennedy’s government through the programs incorporated with the New Frontier was dedicated towards creating ways to boost their economy, to strengthen their national defense and to extend international aid towards their allies. In this light, his administration passed several bills and policies that sought to improve their economic status, while giving a close look at the country’s housing status, wage level and unemployment level, provision of social services and improving the defense system and battling to decrease the crime rate. However, his desire to extend the fruits of economic success with the American citizens was thwarted by the mere fact that he won the presidency in such a narrow margin. His opponents from the Conservative Party and southerners resisted the plans that he carried out for his administration. Further, although one of his strongest priorities is to end economic recession and in turn restore economic growth, price increase in the steel indusry has lost him support from business leaders in the country. Moreover, in the area of civil and social rights, Kennedy fell short from providing the citizens with adequate and quality healthcare, education, international aid and space program (â€Å"Kennedy and the New Frontier†). However, despite these shortcomings, hindrances and deficits, he was able to bring judgment with the Cuban Missile Crisis which during that era was one of the most pressing international issues. This earned him a great popularity not only among the Americans, but for people from other countries as well. As such, towards the end of his term, he further initiated some measures that are thought to become beneficial for their country. Unfortunately though, on November 1963, he was assassinated. Despite his death, the liberal reputation he gained through his style and ideas continued. The agendas that he intended to implement before his death continued to become a liberal force of change for the Americans. How to cite Kennedy’s New Frontier Program, Papers

This experiment investigated the effects of different emotional content on emotional arousal Essay Example Essay Example

This experiment investigated the effects of different emotional content on emotional arousal Essay Example Paper This experiment investigated the effects of different emotional content on emotional arousal Essay Introduction This experiment investigated the effects of different emotional content on emotional arousal. The design method used was a within subjects design. Emotional arousal was measured by gauging the participants’ heart rate, using Biopac ECG computer software, blood pressure and completion of a Visual Analogue Scale (VAS) by the participant, as shown in appendix A. Results showed that funnier or more dramatic emotional content led to a greater variety in emotional arousal. More humorous content also resulted in a more positive mood. Introduction There are many theories in relation to emotional arousal. The James-Lange theory of emotion argues that an event causes physiological arousal first and then this arousal is interpreted. Only after interpretation of the arousal can emotion be experienced. If the arousal is not noticed or is not given any thought, then an emotion will not be experienced based on this event. The Cannon-Bard theory states that physiological arousal and emotional experience are experienced at the same time. According to the Schachter-Singer theory, an event causes physiological arousal first. The reason for this arousal must then be identified so that the emotion can be experienced. Lazarus Theory claims that a thought must come before any emotion or physiological arousal can be experienced. This experiment investigated the effects of different emotional content on emotional arousal Essay Body Paragraphs This experiment measured how different types of stimuli cause emotional mood change and how these mood changes can be detected physiologically. Participants watched three short video clips: a video clip from ‘Fried Green Tomatoes at the Whistle Stop Cafà ¯Ã‚ ¿Ã‚ ½Ã¢â‚¬â„¢, a video clip of Jasper Carrot from his stand-up comedy routine and television series ‘The Detectives’ and a video clip of cars driving on a motorway. Their mood was measured before and after watching the clip. There were two measures taken: the participant’s blood pressure and a VAS filled out by participant for a subjective measure of their mood. As well as these, the participant’s heart rate was measured whilst they were watching the video clip. The following predictions, and the reasoning behind each, were made: 1. The Jasper Carrot video clip would provide more arousal than the other two video clips. Jasper Carrot is a comedian and when people laugh out loud their heat rate inc reases. 2. The Motorway video clip would have a negative effect on the mood. This was a very boring and repetitive video clip, with not much action. Participants would quickly get bored an after time possibly a bit angry and stressed. 3. The Jasper Carrot video clip would have a positive effect on the mood. When people are laughing their mood improves, even if only temporarily. 4. The Fried Green Tomatoes video clip would provide a greater variation in emotion than the other two video clips. There are a greater variety emotions in this video clip, which leads to a larger range of emotional arousal. Method This experiment used a within subjects design and was carried out in a laboratory setting. The independent variable was the video clip shown to the participant: Fried Green Tomatoes, Jasper Carrot or Motorway. The dependent variables measuring mood change were: the VAS scores before and after watching the video clip, the participants’ blood pressure before and after watching the video clip and heart rate of the participant whilst watching the video clip. A random order was used when deciding the sequence of the video clips. Equipment used was Biopac ECG computer software, VASs, blood pressure monitors and the video clips. The participant was connected to the Biopac ECG computer software by placing three electrodes on the surface of the skin; one on the inside of each wrist and one on the back of one wrist. These electrodes detect electrical signals which relate to the electrical activity of the heart. The blood pressure monitors measured systolic and diastolic blood pressure. These were strapped on the participant’s wrist so that the screen was on the inside of the wrist. Results The following graph looks at the overall mean heart rate for each video clip. As figure 1 shows, the mean heart rate for the Jasper Carrot video clip is much higher than that of the Fried Green Tomatoes video clip. However, it is only slightly higher than the Motorway T raffic video clip. Figure 2 shows the difference in blood pressure before and after watching each video clip. As can be seen by figure 2, both the systolic and diastolic blood pressures increased after watching the Fried Green Tomatoes video clip. After watching the Jasper carrot video clip, both the systolic and diastolic blood pressures decreased. After the motorway traffic video clip participants’ systolic blood pressure rose slightly whilst the diastolic came down. The next graph looks at changes in VAS scores completed by the participants before and after watching each of the video clips. As figure 3 illustrates, the Fried Green Tomatoes and Motorway Traffic video clips had a negative effect on the participants’ mood whilst the Jasper Carrot video clip had a positive effect on their mood. Figure 4 shows the heart rate of the participants whilst they were watching each of the videos. Discussion The first prediction stated that the Jasper Carrot video clip would pro vide more arousal than the other two video clips. Looking at the overall mean heart rate for each of the video clips in figure 1 shows that the mean heart rate for the Jasper Carrot video clip was visibly higher than that of the Fried Green Tomatoes video clip. Whilst it was also higher than the mean heart rate for the Motorway Traffic video clip, this difference was only small; 73.23056 for the Jasper Carrot video clip and 73.155 for the Motorway Traffic video clip. An independent samples t-test, as shown in appendix B, was carried out to see if this difference was statistically significant. Results of this test show that the difference was not significant at the 95% level (t=0.042, df=122, p;0.05). Therefore, the null hypothesis can be accepted and the prediction made rejected: the Jasper Carrot video clip does not provide more arousal than the other two video clips. It is perhaps surprising that the Motorway Traffic video clip produced such a high overall mean heart rate. This ma y have occurred due to the fact that the video clip was extremely repetitive and not very interesting. As a result of this the participants became bored quite quickly and maybe became slightly stressed and angry after some time. This would cause an increase in arousal, as shown in the heart rates. Another possible explanation could have been the anticipation by the participant of something bad happening, for example an accident. This would have lead to increased tension and worry, which would have increased the heart rate. The second prediction stated that the Motorway video clip would have a negative effect on the mood. Looking at the differences in VAS scores between before and after watching the video clip in figure 3 shows that there was a movement towards the more negative mood in each of the three scales: sad-happy, tense-calm and stressed-relaxed. This supports the prediction made. This may have been caused again by he reasons as stated above; the participants became bored of the video clip quite easily which led to a less positive mood. The third prediction stated the Jasper Carrot video clip would have a positive effect on the mood. Looking at the differences in VAS scores between before and after watching the video clip in figure 3 shows that there was a movement towards the more positive mood in each of the three scales: sad-happy, tense-calm and stressed-relaxed. This supports the prediction made. This was most probably because the majority of people find Jasper Carrot funny, as can be reflected in his success as a comedian over the years. They will laugh and smile whilst they watch him, and possibly temporarily forget about any worries. This leads to a more relaxed state and an improvement in mood. The fourth prediction stated that the Fried Green Tomatoes video clip would provide a greater variation in emotion than the other two video clips. Figure 4 shows the heart rates of participants whilst they were watching the three video clips. The Motorw ay Traffic clip remains fairly constant between 72 and 74 beats per minute. Both the Jasper Carrot and Fried Green Tomatoes video clips show a large range; the minimum value on the graph being 67.09545 for the Jasper Carrot video clip and 67.78162 for Fried Green Tomatoes and peaks of 75.55909 for Jasper Carrot and 76.81019 for the Fried Green Tomatoes video clip. Looking at the graph in figure 4 it is difficult to say that either the Fried Green Tomatoes or Jasper Carrot video clip shows a greater variance in the heart rate then the other one. Therefore, the prediction made should be rejected: the Fried Green Tomatoes video clip does not provide a greater variation in emotion than the other two video clips. This variety in heart rates in both the Fried Green Tomatoes and Jasper Carrot video clips is understandable when looked at closely. Whilst overall one would expect the Jasper Carrot video clip to give a higher overall heart rate, as shown in figure 1, it is unlikely that a high level would be maintained throughout. The heart rate would increase at a particularly funny part and then go down again until the next joke. In the Fried Green Tomatoes clip there are a variety of emotions occurring within a short space of time. Firstly, there is the calmness then a sudden excitement and increase in arousal as the participant sees Buddy stuck on the train track, before returning back to the calmness of the hospital. All of these different emotions produce different levels of arousal, as shown in the heart rates. We will write a custom essay sample on This experiment investigated the effects of different emotional content on emotional arousal Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on This experiment investigated the effects of different emotional content on emotional arousal Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on This experiment investigated the effects of different emotional content on emotional arousal Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Free Essays on Mystical Pathways to the Governing Body of consciousness

William James submits to us the notion that â€Å"personal religious experience has its root and centre in mystical states of consciousness. † Stating that mystical states of consciousness must have the characteristics of ineffability, Noetic quality, transiency, and passivity , James ascribes four marks to mystical states of consciousness, clearly defining them from our normal state of consciousness (what James calls â€Å"rational consciousness †). These four marks provide reason for the existence of a supreme governing body over mystical states of consciousness, which will be established as G-d. Furthermore, G-d's existence in these mystical states provides reason for G-d's existence in rational consciousness. In dissecting James’ four marks of mystical states of consciousness, we find that the very nature of them either implies or makes reference to some form of supreme governing being over their existence. Primarily, James states that there are two main qualities which every mystical state must have: Ineffability, and Noetic quality. The ineffability of mystical states provides a link to the ineffability of G-d. James quotes, â€Å"whoso calls the Absolute anything in particular, or says that it is this, seems implicitly to shut it off from being that - it is as if he lessened it. † This is to say that not only is anything we use to describe G-d by no means of the level of divine quality, it also limits G-d and detracts from anything else that G-d may be. This raises a pondering question: If G-d is ineffable, how may we know of G-d’s existence? The preeminent means of addressing this problem is to compare this issue to the ineffability of mystical states of conscious ness. While it is true that these states of consciousness are inexplicable, we do not deny the validity of their existence. Rather, we acknowledge that only the one experiencing them may know the true meaning of them. The same can be said of G-d. While it is true t... Free Essays on Mystical Pathways to the Governing Body of consciousness Free Essays on Mystical Pathways to the Governing Body of consciousness William James submits to us the notion that â€Å"personal religious experience has its root and centre in mystical states of consciousness. † Stating that mystical states of consciousness must have the characteristics of ineffability, Noetic quality, transiency, and passivity , James ascribes four marks to mystical states of consciousness, clearly defining them from our normal state of consciousness (what James calls â€Å"rational consciousness †). These four marks provide reason for the existence of a supreme governing body over mystical states of consciousness, which will be established as G-d. Furthermore, G-d's existence in these mystical states provides reason for G-d's existence in rational consciousness. In dissecting James’ four marks of mystical states of consciousness, we find that the very nature of them either implies or makes reference to some form of supreme governing being over their existence. Primarily, James states that there are two main qualities which every mystical state must have: Ineffability, and Noetic quality. The ineffability of mystical states provides a link to the ineffability of G-d. James quotes, â€Å"whoso calls the Absolute anything in particular, or says that it is this, seems implicitly to shut it off from being that - it is as if he lessened it. † This is to say that not only is anything we use to describe G-d by no means of the level of divine quality, it also limits G-d and detracts from anything else that G-d may be. This raises a pondering question: If G-d is ineffable, how may we know of G-d’s existence? The preeminent means of addressing this problem is to compare this issue to the ineffability of mystical states of conscious ness. While it is true that these states of consciousness are inexplicable, we do not deny the validity of their existence. Rather, we acknowledge that only the one experiencing them may know the true meaning of them. The same can be said of G-d. While it is true t...

Be Sure to Dot Your is!

Be Sure to Dot Your is! Be Sure to Dot Your is! Be Sure to Dot Your is! By Maeve Maddox A reader asks: What is the correct way to write, there are three twos in the English language. The short answer is: There are three twos in the English language. A more thorough answer requires a look at 1. the rule for forming the plural of letters, acronyms, symbols, and words regarded as words, and 2. the intended meaning of this particular sentence. 1. How to form the plural of letters, numerals, symbols, and words used as words The Walsh Plain English handbook (widely used in American schools from 1939 into the 1970s) gave this rule: Form the plurals of letters, symbols, figures, and words regarded as words by adding s, or sometimes just s: Ex. Dot your is, cross your ts, and make your 3s (or 3s) plainer. You have too many ands (or ands) in this sentence. In 2009, the Purdue Online Writing Lab (OWL), an excellent and authoritative guide to written English, gives this rule: The plurals of single capital letters, acronyms, and Arabic numerals (1,2,3,) take an -s WITHOUT an apostrophe: Z (the capital letter Z)Zs UPC (Universal Product Code)UPCs ATM (Automatic Teller Machine)ATMs GUI (Graphical User Interface)GUIs 3 (the Arabic numeral 3)3s The OWL handout Forming plurals of lowercase letters carries this notation: Apostrophes are used to form plurals of letters that appear in lowercase; here the rule appears to be more typographical than grammatical, e.g. three ps versus three ps. To form the plural of a lowercase letter, place s after the letter. There is no need for apostrophes indicating a plural on capitalized letters, numbers, and symbols (though keep in mind that some editors, teachers, and professors still prefer them). My take on the use of the apostrophe to form any kind of plural is avoid doing it if you can make your meaning clear in any other way. Using s to form the plural of symbols feeds the uncertainities of young writers who imagine that the apostrophe is the sign of the plural and write such things as The dogs ran in the park. Or The dogs ran in the park. Ive had students so mesmerized by the apostrophe that they wrote his as his and goes as goes. Because of such experiences I balk at forming any kind of plural with s. In most cases no confusion results from adding a plain s to a numeral: His 3s look like 8s. Or to an acronym: All the ATMs had been vandalized. Adding s to a letter is tricky, as in the title of this post. The intended plural is looks like the verb is. Capitalizing the letter can help, but not in every case. Ex. Take more care in forming your As, Ts, and Is. My solution is to resort to quotation marks: Take more care in forming your as, ts, and is. Im not entirely happy with my solution, but I prefer it to using the apostrophe to form a plural. 2. The sentence There are three twos in the English language. Spoken, the sentence is a great way for a teacher to introduce the three English words that are pronounced [tu:]: to, two, and too. Attempting to put the sentence into written form, however, presents problems. For one thing, it spoils the pun. For another, theres only one two in English. Link to Owl Writing Lab Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:What is the Difference Between "These" and "Those"?35 Genres and Other Varieties of FictionWords That Begin with Q

Analysis on the Organizational Structure of Oman Air Essay

Analysis on the Organizational Structure of Oman Air - Essay Example The Sultanate of Oman’s Civil Aviation founded the Oman Air, which began its operation in 1993. Prior to that event, in the year 1970, the Oman International Services was inaugurated. It was followed by the establishment of Oman Aviation services on 1981 with an aim to expand its services offered to other airlines such as in cargo handling and ground handling. With the operation of Oman Air, this company was responsible for creating a traffic hub in Muscat, which led to the growth of the tourism industry, commercial, and industrial. The company first offered direct flights in Colombo and Dubai, then succeeded by Trivandum, Kuwait, Karachi, and Sri Lanka from 1993-1994. In 1995, it started to open direct flights in India, Bangladesh, and Dhaka. The destination offered expanded, but it started to limit its operation since 2003. In 2005, it commenced to offer other destinations until it expanded internationally. Oman Air was introduced as the new identity of Oman Aviation Service s (SAOC) on April 21, 2008 (Oman Air, 2012e). The company commits itself in providing quality services to its target markets, which is construed by 28 awards they received from the independent sector. The company was recognized as the Best Airline Worldwide 2011 based on the survey conducted by the travel magazine (Oman Air, 2012f). SWOT Analysis Strength Oman Air has monopolized the airline industry since it is considered as the national carrier within the country. There is no competition involved because the government owns 99.825% while others have a percentage of 0.175 (Oman Air, 2012a). The government is primarily bounded in its marketing campaign, which will increase the tourist in Oman. Since it is the flag carrier of the Sultanate of Oman, it has been widely known in the country. The market presence of Oman Air is relatively high. Moreover, Oman is notable for its hospitality. The company desires to render comfort for customers while they travel across the countries. Furthermore, Oman Air leaves an impression of their services based on the international standards with emphasis on quality and safety. Oman Air was the first airline that offered satellite telephone and internet connection. The investment in green technology strengthened the brand name of Oman Air because modern facilities and aircraft reduced carbon emission. Weaknesses The internal structure of Oman Air reflects its weakness. Due to the poor performance of every department, the profitability of the company is affected. The large organizational structure of the company needs good leadership and management. The departmentalized structure divides the attention of the CEO, which weakens the interdepartmental communication. The poor management of HR resources in recruiting technical and administrative tasks leads to the poor performance of every department. It results to the staged strike by the Oman Air employees, which aim for higher wages (Pollack, et al., 2011, p.181). The conflict inside the Oman Air is influenced by politics regarding on poor management and corruption. The strike reminds the employers to provid e opportunities for employees. Lastly, the culture of Oman Air has not yet altered despite the deviation in the cultural background of its staff. Opportunities Monopolization in the airline industry provides opportunities for the business operation of Oman Air. This company is the only air carrier that offers services globally. When there is no competition, the company can be secured of its profitability and sales. Oman Air has no apprehension on the prices of air fare. Thus, Oman Air caters to the large market of travellers in its country. According to Rajasekar and Moideenkutty (2007, p.128), the population of travellers in Oman is about 800, 000. Furthermore, modern facilities such as â€Å"new passenger terminal, a brand new cargo terminal, new engineering facility, and in-flight catering facility† can elevate the profitability of Oman Air. The customers’