West Jet Case Study Essay Example for Free

West Jet Case Study Essay Strengths The greatest strength of WestJet is their brand image. Through their superior customer service, WestJet has become one of the most trusted brands as well as Canada’s preferred airline. (Anonymous, 2011), (marketing weekly news, 2012) One of the most important strengths of WestJet is their ability to provide low fares to consumers because of their low cost structure. (Yannopoulos, 2011) A key strength for WestJet has been the ability to achieve success through a great corporate culture, and using Strategic hiring, training, and rewarding service oriented employees. They understand the importance of top-down commitment by management. (Karp, 2011), (Ostrower, 2012), (Carr, 2011) Weaknesses By only having one size of airplane, WestJet is restricted to number of flight destinations. Consumers may find alternative options such as flying from the United States of America. (Sherlock,2012) Another drawback of having one size of airplanes limits the capacity of flyers. (Karp, 2012) Opportunities There will always be a reason for people to fly whether it’s for business or pleasure and they will always look for the lowest possible cost. In fact WestJet is actually seeing fewer empty seats. (The Ottawa Citizen, 2012) Increase international growth by acquiring more Code sharing partners. (Sorensen, 2010), (Transportation Business Journal, 2012) By agreeing with Bombardier to include smaller turboprop airplane WestJet can expand into smaller domestic markets without the risk of having to increase fees. (Ostrower, 2012), (Cameron, 2012), (David, 2012) Threats With Air Canada not performing so well, the Canadian government might allow foreign up-starts into the market. (Sorensen, 2012) Surface transportation (automobiles, buses, rail transportation) could take away customers for short-haul trips. A recession might slow the amount of people travelling. (Deveau, 2011) Price of oil could increase fees. (Cameron, 2012), (Deveau, 2011) Bad weather could prevent travel to certain destination. Issues Analysis 1. WestJet has been in the industry for over 15 years and has built its reputation giving customers great value by offering low fares with exceptional customer service. 2. Face competition from Air Canada and surface transportation services. 3. With only three kinds of airplane, maintenance cost remain low but WestJet can only offer economy class and can only fly to limited destinations. 4. Even though Air Canada is the leader in this market, WestJet is the favorite among flyers because of their superior customer service and added features (i.e. Seatback TVs, Web check-in, more legroom, etc) Recommended Alternatives I suggest that WestJet go after the business traveler because this segment spends a lot of money and has a high frequency of flying. However, it should not ignore the seasonal or occasional traveler because this is the segment does contribute to the growth of the company and has helped West Jet reach the level it’s at right now. Product: * Air service to 76 destinations in Canada, the United States, Mexico, and the Caribbean. (PR Newswire Association, 2012) * Increase the size of their aircraft and add other international destinations such as cities in Europe and Asia. (Transportation Business Journal, 2012) * Expand to other domestic markets that have not been reached. (Ostrower, 2012) Place: * Online * Travel Agencies Price: * Prices vary depending season, destination, and amount of seats left on the airplane * Domestic Flight (ex. Toronto to Montreal) $155 $200 * Domestic Flight (ex. Toronto to Vancouver) $400 $500 * US Flight (ex. Toronto to Orlando) $175 $400 * Sun Destination (ex Toronto to Kingston, Jamaica) $250 $500 (All prices are quoted for the summer of 2012 through westjet.com) Promotion: * Online * TV * Radio * Billboards * Sponsorship * Loyalty or Rewards programs such WestJet Dollars. (Cropp, 2012), (Braidwood, 2012) Selection of the best Alternatives Product: West Jet should try to increase their market share by getting into the smaller domestic markets. With the agreement with Bombardier to introduce a new set of smaller turboprops (propeller planes) that consumes less fuel and seats a lower amount of passengers is a great fit. This will help West Jet to keep their operating cost low and should keep fares low for the consumers as well. Place: Web booking and travel agencies are the best places to book a flight. Online gives the consumer convenience booking while travel agencies are good for those who prefer to speak a person and/or are uncomfortable booking online. Price: As mentioned above, prices do vary depending season, destination, and amount of seats left on the airplane. With the new smaller turboprops, West Jet should be able to maintain their low fares versus their competition. Promotion: With most people booking flights online, the best promotions should be right on the WestJet.com so that they can help drive traffic to their website. In addition, have special deals emailed to current base of customers or those who book a flight with WestJet. Conclusion I believe the greatest advantage that WestJet has is a positive image from both consumers and employees, they kind of go hand in hand. Because WestJet has great incentive program for their employees, it helps drive home the idea that great customer service is number one. When your front line workers (the ones that have the most interaction with your customers) are treated well and are recognized for their hard work, the company and customer both win. I think their model of low operating costs, between smaller hubs, with only one kind of airplane was a great strategy to get them where they are now. However, I can in vision in the next 10-15 years WestJet stepping up to include a larger airplane that can travel into more foreign destinations because long-haul flights generate the most amount of money. Work Cited Canadas most trusted brands in 2011. (2011). Marketing, 116(6), 17-21. Retrieved from http://search.proquest.com/docview/920212383?accountid=3455 Yannopoulos, P. (2011). Defensive and offensive strategies for market success. International Journal of Business and Social Science, 2(13), n/a. Retrieved from http://search.proquest.com/docview/904511236?accountid=3455 Karp, A. (2011). WestJets VALUE PROPOSITION. Air Transport World, 48(1), 46-50. Retrieved from http://search.proquest.com/docview/839037396?accountid=3455 Ostrower, J. (2012, May 02). Bombardier wins WestJet order for turboprop planes. Wall Street Journal (Online), pp. n/a-n/a. Retrieved from http://search.proquest.com/docview/1010422700?accountid=3455 WestJet; WestJet is canadas preferred airline. (2012). Marketing Weekly News, , 1282. Retrieved from http://search.proquest.com/docview/964463239?accountid=3455 Sorensen, C. (2010, May 31). READY FOR TAKEOFF: WestJets big plans to conqure air canada and then the world. Macleans, 123, 35-35. Retrieved from http://search.proquest.com/docview/757889199?accountid=3455 Carr, D. F. (2011). Westjet cuts costs with crowdsourcing. Informationweek Online, , n/a. Retrieved from http://search.proquest.com/docview/896003391?accountid=3455 WestJet ranks globally as a top 10 airline. (2012, Jul 10). Canada NewsWire, pp. n/a. Retrieved from http://search.proquest.com/docview/1024241175?accountid=3455 Cameron, D., Pearson, D. (2012, Jul 09). Propeller planes, fueled by economics, take off; at current oil prices, props make more sense for carriers than smaller jets. Wall Street Journal (Online), pp. n/a-n/a. Retrieved from http://search.proquest.com/docview/1024003999?accountid=3455 Sherlock, T. (2012, Jun 18). Millions of canadians flying out of U.S. airports. The Vancouver Sun, pp. A.1. Retrieved from http://search.proquest.com/docview/1021240152?accountid=3455 Airlines, aviation; WestJet and korean air launch code-share agreement. (2012). Transportation Business Journal, , 109. Retrieved from http://search.proquest.com/docview/1015618972?accountid=3455 Deveau, S. (2011, Jan 20). Analysts split on investment merits of air canada vs. WestJet; labour talks ahead. National Post, pp. FP.14. Retrieved from http://search.proquest.com/docview/846811799?accountid=3455 Canada; fewer empty seats at WestJet, air canada. (2012, Jul 06). The Ottawa Citizen, pp. E.3. Retrieved from http://search.proquest.com/docview/1024045691?accountid=3455

Culture of multilingual students

Culture of multilingual students Annotated Bibliography Sowden, C. (2005). Point and counterpoint. Plagiarism and the culture of multilingual students in higher education abroad. ELT Journal, Volume 59/3 July 2005. doi : 10. 1093/elt/ccio42. Oxford: Oxford University Press. Sowdens research investigates multilingual students possessing different cultural values considering plagiarism in academic writing. In the introduction, the importance of avoiding stereotyping and respecting foreign traditions are mentioned as a main criteria. Instead of plagiarism already discouraged by practising oral presentations, students familiarity with concepts should be improved. After considering the fact of multilingual students commiting plagiarism, aclear distinction between the plagiarism of ideas and the plagarism of language is made in the research. Examining the plagiarism of ideas, the research shows that the Asian teaching system called Confucian teaching depends on statements cited just once. Furthermore, students are required to reproduce papers and copy teachers as well as not having own opinion. Finally, the research explains that committing plagiarism is part of the learning method, and valid intertextuality from deliberate copying can be distinguished. Rà ©ka Lelkes Gergely J. Tamà ¡si BBN-ANG-108/s Annotated Bibliography March 5, 2010 Liu, D. (2005). Plagiarism in ESOL students : is cultural conditioning truly the major culprit? ELT Journal, Volume 59/3 July 2005. doi : 10. 1093/elt/ccio43. Oxford : Oxford University Press. Lius article, after claiming that plagiarism was considered mainly aculture-specific concept in the past decade, does not agree with Sowden that the issue of multilingual students commiting plagiarism should be dealt in moderation. Lius research investigates that information about ESOL students found plagiarizing is dubious and inaccurate. He agrees with Sowden that cultural differences and the arreas of learning can not be distinguished. On the contrary, he mentions stereotyping as anegative phenomenon used by teachers for student behaviour. He also mentions the encouraging athmosphere of Chinese education where students are not allowed to plagiarize. This article states that while memorizing the writings, students in China gain knowledge about writing techniques and rethorical styles as well. In conclusion, he adds that the aim of teachers is to provide the highest level of teaching language and academic writing for students. Rà ©ka Lelkes Gergely J. Tamà ¡si BBN-ANG-108/s Thesis Statement March 5, 2010 Thesis Statement Although many people may not have enough leisure time, Ibelieve that reading books instead of watching their movie adaptation is definitely better for three reasons. Rà ©ka Lelkes Gergely J. Tamà ¡si BBN-ANG-108/s Annotated Bibliography March 5, 2010 Ridgway, T. (2000) Listening Strategies I beg your pardon? ELT Journal, Volume 54/2 April. Oxford : Oxford University Press. The article of Ridgway investigates the relationship between oral and written communication. He claims that skills and strategies can be distinguished as two important groups, and the meaning of strategies spreading from language is not clear. Other problem in case of strategies is deciding how useful strategies are in pedagogic practise.

Threats to the Modern State

Threats to the Modern State Do you agree that in modern liberal democratic societies the state is now reduced to being ‘one actor amongst many? Whether or not the role of the modern state has changed in modern times is a contentious issue. Some argue that the state remains to be the most powerful actor in the system, holding ultimate authority on decisions. Others however, argue that the state is now just one actor amongst many. With this we can assert that there are other institutions that hold more influence over the state. It is important the role of the state is assessed under different power theories. These include Pluralism, Marxism and Elitism, whilst also looking at the theories of Zero and Positive sum politics. In this essay the internal and external threats to the states power will be assessed. These include, New Public Management, The New Right and also the impact of both globalisation and Europeanisation. Ultimately, it seems that the state has been reduced to being one amongst many actors; however, it can still remain a dominant figure within that system. Firstly, it is apt to discuss what we mean by â€Å"The Modern State.† Max Weber was an early writer about the modern state, he concluded that, ‘a state is a human community that (successfully) claims the monopoly of the legitimate use of physical force within a given territory’[1] He also linked this in with two other vital traits that are taxation and legitimacy. It is important that the modern state is built upon and within a democratic system that includes the people within its boundaries. The Modern State can also be linked with various theories of power. The first theory that the state can be assessed under is Pluralism. Schwarzmantel outlines Pluralism in his text. ‘A system where there are competing parties, a network of pressure groups and associations, a â€Å"separation of powers† in some form.’[2] This may be linked heavily with how the state has become on amongst many actors. Also important to analysis is Elitism. This theory argues that power is more concentrated and not dispersed as Pluralism assumes. ‘Elite theorists argued that whatever the ostensible form of government, an elite minority always rule.’[3] Again, this may be linked with the state; however, this theory argues that the state is still dominant. This leads onto the theories of Zero and Positive sum, these may be more accurate in describing the gaining or loss of power for the state. Zero sum argues that power is a finite resource and when it is given away, the s tate loses it to the other actor. Linking with the argument of the state power being reduced. On the other hand, Positive sum argues that power is infinite and when shared, it comes to the benefit of all parties involved, including the state. This theory may be linked with both the Pluralist interpretation of power and also the argument that the state can remain a dominant actor within a system of many actors. Internal challenges to the state have been highly important and allow us to assess the role of the modern state. The internal challenges include The New Right and the growth of New Public Management in both the UK and the USA from the 1970’s onwards. Figure-Headed by the then leaders, Margaret Thatcher and Ronald Reagan, the New Right grew in conjunction with the apparent failure of the Keynesian welfare state.[4] With this, the emphasis was switched from major involvement in welfare and economics, to the rolling back of the state into a more limited form. The New Right looked to do this in various ways. The economy provided an important area where the New Right could stamp their new methods of governance onto society. To move away from Keynesianism, it was seen that government needed to cut all involvement in the economy, leaving market forces to dictate the variables such as inflation and unemployment. Richards and Smith highlight this. ‘The state had to be cut, in order to create conditions where business could prosper.’[5] This is important when we consider the UK. There were over 50 companies and industries that were privatised, both under and after Margaret Thatcher’s premiership.[6] This had a significant impact on the state. Having given away some power from denationalising major industries, it may be argued that under the Zero Sum assumption, the state had lost power to the other actors that had been brought into the frame, as they were able to exert more influence over society and over the UK government. The New Right also has links with the new phenomenon that grew during the 1980’s and 1990’s, New Public Management. These developments go hand in hand with the privatisation policies previously mentioned. Klijn comments on the growth of New Public Management. ‘NPM leads to a proliferation of separate bodies, comprised of actors focussing on their specific task.’[7] Again, this supports the notion that the state has now become one actor amongst many. Ultimately, big-business and other organisations have become much more powerful and have more influence now, than they did before the 1980’s. NPM also has links with the rolling back of state bureaucracy. Interestingly, this can be seen with the reduction in the amount of civil servants working in the UK. In 1979, there were 732,000; this figure was reduced to 472,412 in 1997, at the conclusion of Conservative rule in Britain.[8] The influence of both privatisation and the New Public Management can be see n heavily through-out UK society today, with the current government carrying on these policies. Along with the rise of New Public Management came the rise of regulation under The New Right. At first glance, we may see the states role as minimal after privatisation, linking with the Zero Sum model of power, where the state has lost significant power to other institutions. However, dig deeper into the political system and assess regulation and you find that the state actually keeps quite a lot of power, by monitoring those institutions to which it has given its power previously. Hague and Harrop note that within nearly all Liberal Democracies, regulatory agencies are on the rise.[9] With this, the government is able to take a less active role, in the knowledge that they are able to step in and take charge when needed to. ‘Britain has embraced regulatory agencies with particular gusto; over 140 agencies, from the Food Standards Agency to Ofcom’[10] have been formed. With this, we may argue that the state may fit more into the Positive Sum model of power. Although they have given power away to other institutions, they keep their dominance through regulation and still remain to be the most powerful actor in a pool of many. Ultimately, in this light, the state remains to be very powerful. External Challenges can be equally important when assessing the changing role and position of the modern state. Under the external threats come Globalisation and Europeanisation. Importantly both seem to show the move away from the dominant state, into a new role where it is simply one amongst many actors in the political system. Globalisation is the first external challenge to be assessed. It is important to understand that globalisation is very contentious issue in itself, sparking much debate about the history and validity of globalisation theory. For the purposes of this essay, we will assume that globalisation has made a significant difference to world we live in. ‘Globalisation came to be seen as more than simply a way of doing business, or running financial markets it became a process.’[11] Importantly, the process became a change in the way governments had to run and forced states to adapt to the changing nature of governing. The establishment and growth of the United Nations is key to seeing the increase in globalisation. Established in 1945, just after World War II, the UN has grown since then and had 193 nations within it in 2011.[12] Along with this, economic globalisation has been key in showing us the decreasing role of the modern state. This has been seen as a result of the worldwide economic recession of 2007. Starting in the USA, the domino effect of economic downturn quickly spread to each corner of the developed world. Larry Elliot, writing in The Guardian, talked about the role of the state during the economic crisis. ‘One response to last weeks meltdown was the announcement of talks between the G7 – the US, the UK, Germany, Italy, France, Canada and Japan – but while this would have been appropriate 20 years ago it is not going to calm markets today.’[13] Taking this into account, Elliot demonstrates the weakening power of the individual state. From this, we can infer that globalisation and increased interdependence between countries led to the lack of action states could take to prevent and ease the damage caused by the recession. Even the most powerful states, the UK; USA and Germany were limited in the actions they could take. With this, we could argue that the states dominance has been in decline and globalisation has played a major part in this change. The state is simply one amongst many in the world and is seemingly at mercy with the financial markets around the world. Banks and financial institutions hold a significant strong-hold on power, something the individual states have looked to regulate since the 2007 decline. The other external challenge is Europeanisation. This suggests that countries in Europe have become more integrated and heavily interdependent on each other. With this issue, we can see that the European Union, at least theoretically, has led to a decline in the dominance of the individual state. The European Union has become a major actor in the modern system and this can also be assessed in economic terms. ‘Economic factors were also fundamental. European economies needed to be re-built after 1945 and then, in order to achieve the benefits of scale, integrated into a large, single market.’[14] The financial crisis gives an indication of the states power. Bulmer and Paterson comment on this. ‘EU politicians are consequently more likely to be at the mercy of the financial markets.’[15] With this in mind, we can see that there are definitely other actors in the frame when it comes to the role of the state and in the case of European economics, we may say that the state isn’t able to dominate. In some ways however, the process of Europeanisation and the power of the European Union is limited. This may be seen as states, especially the more powerful ones, can ignore EU laws and policies without much or any sanction. This has particularly been seen in the case of Anti-Terror laws in the UK. ‘Most controversially, the Terrorism Act 2006†¦ provided for terrorism suspects to be held without charge for 28 days.’[16] These laws were passed in the UK, much to the contrary to what the European Union suggests. The EU claims that these laws are against the human rights of those suspected of crimes. In this sense, the EU and the process of Europeanisation is limited in that the state always seems to keep the majority of power and dominance within the modern system. Overall, the position of the state has without doubt changed in the last 30 years. All the factors discussed lead to the conclusion that the state is now reduced to being one actor amongst many in the system, however, we can conclude that the state is the most dominant of these actors. Although the state has taken a more limited role on, in all areas, it seems to always be there to step in when needed to. With this then, the state can be seen to fit perfectly with the Positive Sum power theory where there are many actors involved, but the state doesn’t lose any power. It may also be linked with Elitism in the system, as the state always remains the most powerful and dominant figure. [2199 Words] Bibliography Bulmer, Simon and Paterson, William (2013). ‘Germany as the EU’s Reluctant Hegemon? Of Economic Strengths and Political Constraints’, Journal of European Public Policy 20, pp.1387-1405. Cobain, Ian (2010). ‘London Bombings: The Day the Anti-Terrorism Rules Changed, 7 July 2010. http://www.theguardian.com/uk/2010/jul/07/london-bombings-anti-terrorism Dryzek, John and Dunleavy, Patrick (2009). Theories of the Democratic State (Basingstoke: Palgrave MacMillan). Elliot, Larry (2011). ‘Global Financial Crisis: Five Key Stages’, 7 August 2011. http://www.theguardian.com/business/2011/aug/07/global-financial-crisis-key-stages accessed on 30.03.2014. Klijn, Erik-Hans (2012). ‘New Public Management and Governance: A Comparison’, in David Levi-Faur (ed.), The Oxford Handbook of Governance (Oxford: Oxford University Press). Hague, Rod and Harrop, Martin (2013). Comparative Government and Politics (Basingstoke: Palgrave MacMillan). Jeffery, Simon (2002). ‘What is Globalisation?’, 31 October 2002. http://www.theguardian.com/world/2002/oct/31/globalisation.simonjeffery accessed on 28.03.2014. Osborne, Alistair (2013). ‘Margaret Thatcher: One Policy That Led To More Than 50 Companies Being Sold or Privatised’, The Telegraph, 8th April 2013. Richards, David and Smith, Martin J (2002). Governance and Public Policy in the United Kingdom (Oxford: Oxford University Press). Schwarzmantel, John (1987). Structures of Power: An Introduction to Politics (Brighton: Wheatsheaf Books). [1] Rod Hague and Martin Harrop (2013). Comparative Government and Politics (Basingstoke: Palgrave MacMillan). p.13. [2] John Schwarzmantel (1987). Structures of Power: An Introduction to Politics (Brighton: Wheatsheaf Books). p.17. [3] John Dryzek and Patrick Dunleavy (2009). Theories of the Democratic State (Basingstoke: Palgrave MacMillan). p.57. [4] David Richards and Martin J Smith (2002). Governance and Public Policy in the United Kingdom (Oxford: Oxford University Press). p.93. [5] Richards and Smith, Governance and Public Policy, p.97. [6] Alistair Osborne (2013). ‘Margaret Thatcher: One Policy That Led To More Than 50 Companies Being Sold or Privatised’, The Telegraph, 8th April 2013. [7] Erik-Hans Klijn (2012). ‘New Public Management and Governance: A Comparison’, in David Levi-Faur (ed.), The Oxford Handbook of Governance (Oxford: Oxford University Press). p.202. [8] Richards and Smith, Governance and Public Policy, p.98. [9] Hague and Harrop, Comparative Government and Politics, p.332. [10] Hague and Harrop, Comparative Government and Politics, p.332. [11] Simon Jeffery (2002). ‘What is Globalisation?’, 31 October 2002. http://www.theguardian.com/world/2002/oct/31/globalisation.simonjeffery accessed on 28.03.2014. [12] Hague and Harrop, Comparative Government and Politics, p.365. [13] Larry Elliot (2011). ‘Global Financial Crisis: Five Key Stages’, 7 August 2011. http://www.theguardian.com/business/2011/aug/07/global-financial-crisis-key-stages accessed on 30.03.2014. [14] Hague and Harrop, Comparative Government and Politics, p.160. [15] Simon Bulmer and William Paterson (2013). ‘Germany as the EU’s Reluctant Hegemon? Of Economic Strengths and Political Constraints’, Journal of European Public Policy 20. p.1401. [16] Ian Cobain (2010). ‘London Bombings: The Day the Anti-Terrorism Rules Changed, 7 July 2010. http://www.theguardian.com/uk/2010/jul/07/london-bombings-anti-terrorism

Software Engineer :: essays research papers

Computer software engineers use the basics and techniques of computer science, engineering, and mathematical analysis to the design, development, testing, and evaluation of the software and systems that enable computers to perform their many different tasks. According to the Bureau of Labor Statistics, computer software engineers are projected to be one of the fastest growing occupations over the 2002–12 period. The starting salaries for computer engineers with a bachelor's degree can be higher than salaries of bachelor's degree graduates in many other occupations. What are the duties of a computer software engineer?  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Testing and verifying ongoing designs  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Designing and developing software  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Project managing  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Consulting Where can I find computer software engineering training? Most employers would like to hire people who have at least a bachelor’s degree in computer science, systems software engineering or computer information systems with knowledge of, and experience with, a variety of computer systems and technologies. Graduate degrees are wanted for some of the more difficult jobs. As technology advances, employers ask for new skills. Computer software engineers must continue to learn such skills if they hope to remain in this field. To help them keep up with the technology changes, continuing education and professional development seminars are offered by employers and software vendors, colleges and universities, private training institutions, and professional computing societies. How can I get a computer software engineering certification? Professional certification is now offered by the Institute of Electrical and Electronics Engineers (IEEE) Computer Society. To be classified as a Certified Software Development Professional, people need a bachelor’s degree and work experience that shows that they have mastered knowledge, and must pass a written exam. What is a computer software engineer’s salary? Computer applications software engineers who worked full time in 2002 were about $70,900. Computer systems software engineers who worked full time in 2002 were about $74,040. According to the National Association of Colleges and Employers, the starting salary for graduates with a bachelor’s degree in computer engineering averaged $51,343 in 2003, and those with a master’s degree averaged $64,200. The starting salary for graduates with a bachelor’s degree in computer science averaged $47,109. What career some career opportunities for computer software engineers? Entry-level computer software engineers are likely to test ongoing designs. As they get more experienced, computer software engineers may be involved in designing and developing software. Soon, they might become a project manager, manager of information systems, or chief information officer.

Essay --

1. Context of the Cape Breton Regional Municipality community. Cape Breton Regional Municipality is "a community of communities" which put the county, city and towns together since 1995 because the local government of NS wants to reduce the number of incorporated towns and cities in the province. Therefore, the CBRM was created include the Municipality of the County of Cape Breton, the City of Sydney, the Towns of Glace Bay, Sydney Mines, New Waterford, North Sydney, Dominion and Louisbourg. The CBRM is the second largest municipality in the Province of Nova Scotia, Canada. Located on the eastern side of Cape Breton Island, it covers a total area of 2,470 square kilometers and currently has a population of 97,398. From the statistic Canada, the population in CBRM shows decreasing since 2006. By the resident information, it is divided into three sections to explain: demography; education level and labour market characteristic. (1). In the population sector, it includes age, sex and housing. In the age part, there were 28,090 people, which was 2 7.6% of the total number of CBRM, were 35-54 years in 2011. The people age between 20-64 years, which is labour force age, were 60,575 (60%). Over 65Â  year, old people in CBRM were 19,655 (20.0%) and 21,385 people which were 20.1% of the total number of the population was a youth under 19 year old. The median age people were 47.5% in CBRM, male and female were 46.4% and 48.3, respectively. In the sex part, the male in the CBRM were 46,075 in 2011, and female were 51,325. The age between 15-64 which was adults has the ability to work were 64,575, the male and female were 30,945 and 33,630, respectively. In the housing part, the total number of families were 28,805, 64.1 percent have been ma... ...ta-Cascante, D., & Trejos, B. (2013). Community Resilience in Resource-Dependent Communities: A Comparative Case Study. Environment And Planning A, 45(6), 1387-1402. Social economy; communities, economies and solidarity in Atlantic Canada.(Brief article)(Book review). (2012). Reference & Research Book News. Patterson, P., & Biagi, S. (2003). The loom of change : weaving a new economy on Cape Breton / Paul Patterson and Susan Biagi. Sydney, NS : University College of Cape Breton Press, c2003. Loxley, J., Silver, J., & Sexsmith, K. (2007). Doing community economic development / edited by John Loxley, Jim Silver and Kathleen Sexsmith. Halifax, N.S. : Fernwood Pub., c2007. Haughton G. Community Economic Development / Edited By Graham Haughton [e-book]. London : Stationery Office, 1999.; 1999. Available from: CBU Library Catalogue, Ipswich, MA. Accessed November 17, 2013.

Acquisition Payment Cycle

Acquisition and Payment Cycle According to Arens, Elder and Beasley (2006), â€Å"is considered as the third major transaction cycle. † The three major transactions in the acquisition and payment cycle include: 1. Acquisition of goods and services 2. Cash Disbursements 3. Purchase returns and allowances and purchase discounts Components such as, acquisition of raw materials, equipment, supplies, utilities, repairs and maintenance, and research and development plays a major role in the acquisition and payment cycle.The major accounts that are associated with the acquisition and payment cycle are, accounts payable, inventory, and expenses. The methodology for designing tests for phase 1 – 3 of the process includes; identification of client risks affecting other accounts, setting tolerable misstatements, assessing inherent risk for accounts, and assessing control risks for accounts. Business functions included in the acquisition and payment cycle includes: processing purch ase orders, receiving goods and services, recognizing the liability, and processing and recording cash disbursements.The incorporation of e-commerce affects the acquisition and payment cycle in many ways. Information about the products and services that Apollo Shoes offers is readily accessible on the internet. This could be a hindrance for Apollo Shoes, since the company competitors can mimic the company’s products and services. For communication purposes, Apollo Shoes use the company’s intranet to communicate information securely. This action prevents a potential leak of information to the public and competitors. Below is a detailed illustration of the audit of the acquisition and payment cycle for Apollo Shoes.TRANSACTION-RELATED AUDIT OBJECTIVE| KEY INTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 1. Recorded acquisitions are for goods and services received, consistent with the best interests of the client. | | | | 2. | Pu rchase requisition, purchase order, receiving report, and vendor’s invoice are attached to the voucher. Acquisitions are approved at the proper level. Computer accepts entry of purchases only from authorized vendors in the vendor master file. Documents are cancelled to prevent their reuse.Vendor’s invoices, receiving reports, purchase orders, and purchase requisitions are internally verified. | Examine documents in voucher package for existence. Examine indication of approval. Attempt to input transactions with valid and invalid vendors. Examine indication of cancellation. Examine indication of internal verification. | Review the acquisitions journal, general ledger, and accounts payable master file for large or unusual accounts. Examine underlying documents for reasonableness and authenticity. Examine vendor master file for unusual vendors.Trace inventory acquisitions to inventory master file. Examine fixed assets acquired. | TRANSACTION-RELATED AUDIT OBJECTIVE| KEY I NTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 3. Existing acquisition transactions are recorded. | | | | 4. | Purchase orders are prenumbered and accounted for. Receiving reports are prenumbered and accounted for. Vouchers are prenumbered and accounted for. | Account for a sequence of purchase orders. Account for a sequence of receiving reports. Account for a sequence of vouchers. Trace from a file of receiving reports to the acquisitions journal. Trace from a file of vendors’ invoices to the acquisitions journal. | 5. Recorded acquisition transactions are accurate. | Calculations and amounts are internally verified. Batch totals are compared with computer summary reports. Acquisitions are approved for prices and discounts. | Examine indication of internal verification. Examine file of batch totals for initials of data control clerk; compare totals to summary reports. Examine indication of approval. Compare recorded transactions in the acquisitions journal with the vendor’s invoice, receiving report, and other supporting documentation. Re-compute the clerical accuracy on the vendor’s invoice, including discounts and freight. | TRANSACTION-RELATED AUDIT OBJECTIVE| KEY INTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 6. Acquisition transactions are properly classified. | | | | 7. | An adequate chart of accounts is used. Account classifications are internally verified. | Examine procedures manual and chart of accounts.Examine indication of internal verification. | Compare classification with chart of accounts by referring to vendor’s invoices. | 8. Acquisition transactions are recorded on the correct dates. | Procedures require recording transactions as soon as possible after the goods and services have been verified. Dates are internally verified. | Examine procedures manual and observe whether unrecorded vendor’s invoices exist. Examine ind ication of internal verification. | Compare dates of receiving reports and vendor’s invoices with dates in the acquisitions journal. 9. Acquisition transactions are properly included in the accounts payable and inventory master files and are properly summarized. | Accounts payable master file contents are internally verified. Accounts payable master file or trial balance totals are compared with general ledger balances. | Examine indication of internal verification. Examine initials on general ledger accounts indicating comparison. | Test clerical accuracy by footing the journals and tracing postings to general ledger and accounts payable and inventory master files. | Results of the AuditOf the preliminary audit of Apollo Shoes acquisition and payment cycle a sample size of 120 invoices were selected. There were missing invoices related to the sample size. The invoices were properly posted to the general ledger sales and accounts receivable control accounts. Each invoice was posted to the appropriate account, no discrepancy was found. The invoices not listed to the proper accounts demonstrated no deviations to other documents, re-calculations, or comparisons. The expected credit approval notation, â€Å"No credit approval,† was not found in the related documents.When a notation of the, â€Å"Wrong quantity billed,† was posted, a description of the explanation followed. In addition, the notation of, â€Å"CM,† meant the customer contacted Apollo Shoes stating an error and credit memo was issued on the following date. This notation caused all credit memos to generate a debit to a sales return account followed by a credit to accounts receivable. In regards to the other documentation, there were no additional discrepancies to alert management regarding the acquisition and payment cycle. All findings of the 120 sample size were warranted.

Emotional Intelligence Essay

The purpose of this paper is to describe the differences between traditional cognitive intelligence and emotional intelligence. It will also address the use of emotional intelligence concepts in the work life, home life, and personal life. There are many possible definitions of emotional intelligence. In accordance with an article titled â€Å"Theory, Findings, and Implications† written by Mayer, Salovey, and Caurso in 2004, described emotional intelligence as, â€Å"the capacity to reason about emotions, and of emotions to enhance thinking. It includes the abilities to accurately perceive emotions, to access and generate emotions so as to assist thought, to understand emotions and emotional knowledge, and to reflectively regulate emotions so as to promote emotional and intellectual growth.† Cognitive Intelligence is the intellectual abilities such as logic, reason, reading, writing, analyzing and prioritizing. These abilities are abilities that is in your head which us es the neocortez, not the emotional part of your brain. Emotional Intelligence is expanded into five main domains which expands it definition for a clearer understanding. The first is knowing one’s emotion, which describes self-awareness of recognizing a feeling as it happens. It is the keystone of emotional intelligence. Having the abilities to monitor your feelings from one minute to the next is crucial to your psychological insights of understanding yourself. The second is managing your emotions, which is self management. This means handing feelings so they are appropriate in an ability that builds on your self-awareness. The third is motivating yourself, which is control yourself in the face of adversity and continue toward attaining your personal goals. The fourth is recognizing emotions in other people around you. Showing empathy for others makes people appreciate that their feelings are recognized and respected. The fifth and final domain is handling relationships. This demonstrates social skills. How well you can handle relationships with your workers, which you use to influences them in accomplishing the organization’s mission. Prior to  taking this course, I did not realize how vital the emotional intelligence concept has in our work life, home life, and personal life. As a leader you are charged with leading people to accomplish the organization’s goal. In the military, the definition of leadership is the art of influencing soldiers to accomplish the mission by providing, purpose direction, and motivation. We discuss intrapersonal and interpersonal skills but never to point to call it emotional intelligence. Soldiers join the military from all walks of life. As a leader you must adapt to the differences in everyone’s culture. You job is mesh these people together gel as one cohesive unit in peacetime and wartime. If you do not possess the five concepts as mentioned above the road to accomplishment can be devastation to not only the military, but to our country national security. Emotional Intelligence in your home life calls for a lot of managing your emotions and empathy. Sharing life with a partner is not an easy feat. You are thinking for yourself anymore like you once did. When you add children to the equation then life as you know is never the same. You are basically do the same a home that you are doing at work, trying to accomplish a goal. In this case, it more personal but the path your family takes depends on your ability to lead them by managing your emotion being empathy to your family when they do not meet the expectation you have for them. Emotional Intelligence in your personal life has a tremendous affect on whether you lead a happy life or whether you are always fighting with someone about one thing or another. Daniel Goleman described an instant in his tenth anniversary edition book on Emotional Intelligence about how important emotional intelligence is to selecting a partner to marriage. The fifth domain is important to handling relationship. Most relationship suffer because two people not understanding each other. You must recognize what a person tick in order adjust you emotion for harmony. During this paper, a description of the difference between traditional cognitive intelligence and emotional intelligence was explained. The five main domains which expands the definition for a clear understanding was listed. The emotional intelligence concepts in work life, home life, and personal life was analyzed to explain how the domains are intertwined in every aspects of your life. Reference Coleman, D. (2005). Emotional Intelligence: Why it Can Matter More Than IQ (10th ed.). New York, NY: Bantam Dell.