Learning and Transfer of Training Research Paper

Learning and Transfer of Training - Research Paper Example They promote intellectual skills which results to faster problem solving and critical thinking. In addition to improved intellectual skills and practical application of knowledge video games improve the motor skills. This is important when in learning practical courses such as telephone repair, computer repair, plumbing and driving. Video games promote just in time learning since the players are constantly encouraged to be better through the various levels of difficulty. Video games encourage critical thinking since the trainees enter into a virtual world and are supposed to come up with ideas on the next move that they are supposed to take (Jana, 2005). It has been proven that learning through images is the best since vision is the most important sense of the brain. Video games are highly visual and this makes it easier for the information that is learnt to be recalled better. Finally, video games stimulate the emotional interest of the trainees because they are emotionally engaging. Transfer of training is defined as the epitome of any learning process. This is because it determine how well individuals what they learnt in their jobs. Video games facilitate generalization that is termed as the trainee’s capacity to use the information that was imparted on them during the training (Jana, 2005). Video games present the situation that the trainees will encounter in the field and this promotes transfer training in general. In other words, the problems that are present in the learning environment are similar to those that are found in the learning environment. Video games facilitate maintenance which refers to the process through which individuals apply what they were taught over time. It is imperative to note that for training to be efficient, both transfer of training and learning and mandatory. It has been observed that individuals that fail to apply what they

MGT 501 SLP Essay Example | Topics and Well Written Essays - 750 words

MGT 501 SLP - Essay Example On the contrary, I was pleasantly surprised by my score in the quiz on African affairs. This is because I have not particularly taken a course to do with African affairs, and yet I got only one question wrong. 2.0 How Culturally Aware Am I? From my experience in dealing with people from various cultural backgrounds, I have learnt that I have strength in establishing mutually beneficial relationships with culturally different people. Sometimes, a person from a different cultural background and I can reach a mutual agreement on how to do something, even though we do not particularly hold the same views. Most of the times, this is achieved through compromise and an evaluation of which way best suits the situation, thus ascribing to the â€Å"my way and their way† form of cultural awareness (Gardenswartz & Rowe, 2001). In such cases, therefore, I chose to appreciate our cultural differences and not try to force similarities. This way, if the chosen way does not work, we can always resort to the way of the other culture, where possible. This has taught me that there is no single culture that has â€Å"one best way† of doing something (Gardenswartz & Rowe, 2001). Nonetheless, I recognise that I am not fully culturally aware. Although I recognise that there are different cultures, I am sometimes biased in passing cultural judgments on people. For example, I question the necessity of bowing to a senior person while greeting them, as the Chinese do. I sometimes think that such an action portrays inferiority on the part of the person doing the bowing. In addition, I am particularly judgmental of those cultures that, for example, still practice female circumcision in Africa. I question their beliefs and end up convinced that nothing could, in my culture, rationalise such practices. My primary step is devising ways of appreciating people, given that I am familiar with the fact that I am capable of building rapport with people from numerous cultures and I inte nd to build on that. Next in plan should be identifying the reasons why some persons from some cultural milieu conduct themselves in a specific way whilst others react to other situations in a different way. Later on, I should use my connections with persons from varied cultures to allow me to gain a clear understanding of their conduct and opinions. Consequently, I will get to a point where I am on recognisable terms with the fact that I have an approach of doing things, while a different person has their way of conducting themselves. I think I should first of all do more research, for instance, on why some Africans observe female genital mutilation, so as to evade my shortcoming in making judgment on the culture of other persons. I believe more research will allow me to be more knowledgeable of the reasons why female genital mutilation is such a critical ritual of passage. Secondly, I should endeavour to put myself in the situation of the person I criticise on the basis of their c ulture and see if I would have done anything in a different way, if I were the one in the alleged culture. 3.0 The Significance of Cultural Understanding to Managers It is fundamental in a managerial setting that managers increase their levels of cultural awareness, as this goes a great mile in determining the outcome of organisational activities. As Gardenswartz and Rowe (2001) put it, a manager may be required to pass information to employees, or to solve conflicts among employees. Since the workplace is

Audit program design part ii Essay Example for Free

Audit program design part ii Essay With the exception of cash sales, every transaction and amount is ultimately included in one of two balance sheet accounts, accounts receivable or allowance for uncollectible accounts. There are eight business functions for the sales and collection cycle. The first four processes are for recording sales, while every other class of transactions includes only one business function. The four sales transaction functions are necessary for getting the goods into the hands of customers, correctly billing them, and reflecting the information in the accounting records. The remaining four functions involve the collection and recording of cash, sales returns and allowances, write-off of uncollectible accounts, and providing for bad debt expense. Classes of TransactionsBusiness Functions SalesProcessing customer orders Granting credit Shipping goods Billing customers and recording sales Cash ReceiptsProcessing and recording cash receipts Sales returns and allowancesProcessing and recording sales returns and allowances Write-off of uncollectible accountsWriting off uncollectible accounts receivable Bad debt expenseProviding for bad debts (Arens, 2012, p.443) The direction of testing for sales is as follows: Customer orders; Shipping Documents; Duplicate Sales invoices; Sales Journals; and General Ledger. (Arens, 2012, p. 455) Tests of Controls For each control, there should be at least one test of control, but there can be more than one. We will gather evidence for internal controls by: Documentation; Observation; Inquiries of the client; and Re-performance. The tests create audit evidence that support the common assertions for the business cycle: ïÆ' ¼Existence and Occurrence: to ensure that sales are recorded for shipments to genuine customers; ïÆ' ¼Completeness; All existing sales transaction are recorded; ïÆ' ¼Accuracy: to ensure that amounts of sales for quantities shipped is recorded and billed accurately, is summarized appropriately and is traceable to accounts receivables master file; ïÆ' ¼Presentation and disclosure/ Classification: Sales transaction are appropriately classified; and ïÆ' ¼Cut-Off: The sales are recorded in the accounting period in which these were incurred. We propose the following tests of controls for Sales and Collections: ïÆ' ¼Examination of purchase orders from customers for evidence of customer approval; ïÆ' ¼Inspection of sales invoice for supporting documentation; ïÆ' ¼Tracing Sale invoice figures to bill of lading and customer order; ïÆ' ¼Inspection of batch control file for initials of data control clerk authenticating sign off; ïÆ' ¼Follow up on the sequential pattern of Shipping documents; ïÆ' ¼Examination of file for batch totals and initials of data control clerk; ïÆ' ¼Inspect the internal verification documentation package; and ïÆ' ¼Re-perform reconciliation of customer debtors master file totals to general ledger balance. Substantive Tests of Transactions For each transaction, there should be at least one substantive test, but there can be more than one. We will gather evidence for internal controls by: Documentation; Inquiries of the client; Re-performance; and Recalculation. The tests create audit evidence that support the common assertions for the business cycle: Existence and Occurrence, Completeness, Accuracy, Presentation and disclosure/ Classification, and Cutoff. We propose the following substantive tests of transactions for Sales and Collections: ïÆ' ¼Ensure that the sales invoices are serially numbered; ïÆ' ¼Review master file and sales journal for unusual transactions and abnormally high or low amounts; ïÆ' ¼Trace the sample of selected sales journal entries to its supporting documents like , bill of lading and sales order inter alia , also check duplicate sales invoice issued (if any); ïÆ' ¼Trace information as per shipping documents to the sales journal; ïÆ' ¼Trace sales journal ledger entries to sale invoices on sample basis; ïÆ' ¼Verify amounts on the sale invoice by re-computing price and extension on the same; ïÆ' ¼Trace amounts of sales from Sale invoices to customer orders, sale order and shipping documents like bill of lading etc.; and ïÆ' ¼Trace selected invoices from journal to the Trade debtors’ master file and test amount, date, and invoice number for valuation and cut off. Analytical Procedures Because analytical procedures are substantive tests, they reduce the extent to which the auditor needs to perform detailed tests of balances, if the analytical procedure results are favorable. Our audit team performs analytical procedures for the entire sales and collection cycle, not just accounts receivable. When we perform analytical procedures for sales, we obtain evidence about both sales and accounts receivable. We propose the following analytical procedures for Sales and Collections: Analytical Procedure Possible Misstatement Compare gross margin percentage with previous Overstatement or understatement of sales years (by product line). and accounts receivable. Compare sales by month (by product line) Overstatement or understatement of sales over time. and accounts receivable. Compare sales returns and allowances as a Overstatement or understatement of sales percentage of gross sales with previous years returns and allowances and accounts (by product line). receivable. Compare individual customer balances over a Misstatements in accounts receivable and stated amount with previous years. related income statement accounts. Compare bad debt expense as a percentage of Uncollectible accounts receivable that have gross sales with previous years. not been provided for. Compare number of days that accounts Overstatement or understatement of receivable are outstanding with previous years allowance for uncollectible accounts and and related turnover of accounts receivable. bad debt expense; also may indicate fictitious accounts receivable. Compare aging categories as a percentage of Overstatement or understatement of accounts receivable with previous years. allowance for uncollectible accounts and bad debt expense. Compare allowance for uncollectible accounts Overstatement or understatement of as a percentage of accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. Compare write-off of uncollectible accounts as Overstatement or understatement of a percentage of total accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. (Arens, 2012, p. 524) Payroll and Personnel Cycle The personnel and payroll cycle of Apollo Shoes Inc. must be audited with the inclusion of tests of controls, substantive tests of transactions, and analytical procedures. Tests of account balance details are not required considering the balance sheet accounts regarding payroll are not of a material nature (Arens, Elder, Beasley, 2012). Transactions within the payroll cycle have the potential for materiality and are therefore far more important when designing the audit program. Test of Controls Internal control over the payroll and personnel cycle is significant to the accuracy of each payroll transaction. In order to properly test controls regarding each of the audit objectives listed above the design for test of controls includes several review and examination factors, as well as discussion with employees. Substantive Test of Transactions Tests of transactions may happen during the testing or internal control or may happen after the internal control has been tested depending on the most efficient way to conduct the audit program. Tests of transactions for the personnel and payroll cycle are of high importance because of the volume of transactions throughout the accounting period. Transaction testing allows for identification of irregularities and potential misstatements in payroll. Apollo Shoes Inc. uses an internal form known as a â€Å"take home sheet† that indicate gross pay, each deduction, net pay, and year to date totals for each employee (Louwers Reynolds, 2007). Examination and comparison of this form, the corresponding payroll register, and the corresponding canceled checks will make up a large portion of the tests of transactions. 1.Compare canceled checks with payroll register 2.Compare canceled checks with take home sheets 3.Compare payroll change documents to payroll employee files 4.Recalculate register entries and take home sheets 5.Recalculate hours worked from time records (Arens, et al., 2012) 6.Compare payroll register and take home sheets with vouchers paid 7.Examine employee records for all unclaimed checks 8.Compare â€Å"paid† register and vouchers with master payroll file 9.Examine time cards and time clock Analytical Procedures Analytical procedures as a part of the audit program allow for the relatively quick comparison of specific account details that may lead to identifying possible misstatements that require additional detailed testing (Arens, et al., 2012). Analytical procedures involve the use of current and historical information to make comparisons. If the comparison result differs from the expected then additional testing will be necessary. Compare salary expenses to those from last year in order to determine if the expected increase in salary expense is reasonable (Louwers Reynolds, 2007). Compare total payroll expense to previous years accounting for pay and volume increases to establish whether or not there are misstatements in payroll expenses (Arens, et al., 2012). Compare sales to last year and review these in order to determine if the changes in payroll and sales are relative from one year to the next. Increased sales with a decrease in payroll for example may indicate a misstatement. Compare payroll tax expense as a percentage of salaries and wages to previous years to determine potential misstatements in payroll tax expense (Arens, et al., 2012). Review executive salaries and determine if they correspond to the salaries authorized in the board minutes (Louwers Reynolds, 2007). Acquisition and Payment Cycle With the acquisition and payment cycle, there are three main transactions in this cycle, which entail: ïÆ' ¼Attainment of merchandises and amenities, ïÆ' ¼Cash distribution, and purchase returns, and ïÆ' ¼Allowances and buying reductions. The first assessment goal is to check for existence by confirming that acquisition demand, purchase order, receiving report, payment transactions and merchant statements are attached to the coupon. It needs to be confirmed that the level of credit authorization is accurate, entrance of acquisitions are from approved merchants only, and that each transactions are appropriate. Then the, papers are studied for existence, merchants are certified, and payable records are reviewed for uncommon accounts. The fixed assets that are attained are observed too. The next audit goal is to check control for extensiveness by testing that the transactions are renumbered and in sequence order. Transactions are outlined to coupons and journals. Additionally is to assess controls for correctness by validating that the calculations are accurate and are associated to summary reports. The journals and reports are paralleled for correctness. The goal of the assessment is to check controls for arrangement by validating account grouping and inspecting the chart of accounts and processes by linking the grouping through the chart of accounts as they mention to the merchant’s statement. The audit goal is to assess the controls for timing by validating periods and observing and witnessing unrecorded merchant statements and transactions. These are confirmed on the inside. The dates of acquiring these reports and statement are then paralleled with dates of acquirement and payment transactions. The assessment platform is intended to let the business to comprehend how the auditors will be testing internal controls. This sequence of exams and methodical processes are intended to demonstrate the worth and rationality of the sales and collection cycle, payroll and personnel cycle, and acquisition and payment cycle. The exams center on existence, wholeness, and correctness. Once the exams are done, we will have a better indication on how to continue with the remainder of the assessment. It will help to regulate how long the assessment might be and what the price could be. References Arens, A. A., Elder, R.J., Beasley, M.S. (2012). Auditing and assurance services: An integrated approach (14th Ed.). New York, New York: Pearson. Louwers, T. J., Reynolds, J. K. (2007). Apollo Shoes Casebook. New York, New York: McGraw-Hill.

The Holiday of Ramadan :: Ramazan Islam Religion

Ramazan is fast approaching, evoking excitement and anticipation in people of all ages. The very thought of it conjures up images of a splendid month of fasting and the general spirit of well-wishing and generosity. No mention of Ramazan would be complete without referring to the special food and drink prepared during this month. Samosas, special sweets and drinks all lighten up the dinner table as families sit down together for Iftaar. But the change in eating, sleeping and working habits during the month affect our health more adversely than otherwise. Excessive sleeping and eating, obesity, heartburn, constipation, lethargy and disturbed routines are problems that have mushroomed in recent years due to our own mishandling of this auspicious month. However, to ensure a fruitful and fulfilling Ramazan this year, we need to keep some important things in mind. As the month approaches, prepare yourself both mentally and physically. Make an effort to unburden yourself at work by getting more done in the preceding month. It is important to try and reorganise your routine ahead of Ramazan, to ease the transition and to shift the workload appropriately when the need arises. As Ramazan draws nearer, it is very important to make a sincere effort to switch to healthier eating habits, no matter how impossible it may seem when you actually get there. Starting the practise early can help. During the time leading up to Ramazan, adopt simple and healthier eating habits, like eating only when hungry and leaving a portion of the stomach empty. This will make your body more active, light and full of energy by stimulating the utilisation of internal energy reserves. Many children also enjoy going to Tarawih with elders, even though it means returning home late and tired. There is a sense of novelty with the totally different schedule and activities that Ramazan is made up of, and the enjoyment that children derive from it is something that only they can understand. As they grow older, you can see their enthusiasm wearing off.

Marketing Concepts Essay

Therefore the customer wins and so does nokia, as nokia once again are satisfying the need of support their customers request andIn Conclusion, Marketing isn’t just a posh name for selling; in fact selling is part of the marketing component. It is the process of communicating; selling is the delivery of a product to the potential customer, converting them into actual customers. Whilst it can be assumed that marketing is a posh name for selling, the difference that separates both areas is evident through simple definition and actual process. In order to sell, the consumer must want, need and afford the product, therefore without the process of research, development and catering to the consumers needs, (Marketing) – Selling would not be as profitable. An organisation that fails to provide marketing will allow itself to be a business that is hoping to simply sell its products by having it available, assuming the consumers will purchase its product. Whereas an organisation that adapts the marketing concept, caters for the consumer’s wants, needs, price range, customer service, through the research of its objective and the development of these objectives, along with achieving the business goals of the calculated profit it ‘Intends’ to make prior sale. Using the example of Nokia, it is clearly evident that an organisation can only obtain worldwide success through the power of marketing. Should Nokia simply release products to a store without communicating with its consumers, the organisation would be no better off than a market stall that is ‘attempting’ to Sell its products. Instead, Nokia markets its brands and as a result has successfully pre sold its brand with complete knowledge of its consumers wants and needs. For example Nokia markets and provides products for its Personal and Business consumers where as an organisation selling phones, would simply have a range ‘for sale’. Finally, marketing is the process of identifying a need and communicating a message relating to satisfaction of the need through a product to its customer. The marketing process informs the market of who you are and what you do, whilst the sales process begins when a formal offer for services has been made, and concludes when the offer is accepted or rejected. In Conclusion, Marketing isn’t just a posh name for selling; in fact selling is part of the marketing component. An organisation can improve its marketing activities through implementing the marketing concept as this will:* Develop key competencies of knowledge, experience, commitment and communications* Develop strategies through overcoming areas of weakness or threats by competitors through understanding the needs/wants of their customers* Maintain the organisations vision, focus is crucial for the development of objectives and the achievement of these objectives* Allows an organisation to Define, Develop and Deliver Customer Value which in turn will create greater customer loyalty leading to profit creation

Authentication

In addition, enhanced computer network defense (CNN) capabilities will enable DoD to teeter anticipate and prevent successful attacks on data and networks. IT procurements, coupled with the relatively low cost of IT hardware, make it possible for many entities within DoD to purchase and operate their own computing infrastructure. As a result, the DoD information environment is overly complex and susceptible to exploitation through these myriad devices, systems, and standards by malicious actors intent on causing harm to national interests.Consolidation will better enable secure mission-driven access to information and services, rendering DoD information securely accessible to all who need it and are authorized access to it. Deploying an enterprise identity, authentication, authorization, and access management service will extend security protection from the network to the data on the network, providing security controls to better enable secure information sharing.Commanders will have access to information available from all DoD resources, enabling improved command and control (CO), increasing speed of action, and enhancing the ability to coordinate across organizational boundaries or with mission partners. Individual service members and government civilians will be provided with a standard IT user experience, enabling them to do their jobs and providing them with the same look, feel, and access to information on reassignment, manipulation, or deployment. . Develop a plan to audit the three identified frameworks for compliance. Centrally manage and restrict the diversity of -?server (development and operational) platforms used throughout DoD and require all commodity hardware (e. G. , servers, server operating systems, and storage area networks) to be purchased through a limited number of consolidated contracts that leverage economies of scale to reduce total cost to the enterprise.Improve Weber security situational awareness and command and control Establish pr ocesses for granting access to networks and systems access using validated cryptographic identity credentials Detect -?anomalous behavioral inside DoD networks (e. G. , malicious software, unauthorized data movement) Establish a Core Computing infrastructure that will provide assured and ubiquitous access to vital enterprise services.Manage configurations and automate compliance monitoring and enforcement Reduce or eliminate the need to manually download information onto removable media to move it to another security domain Streamline certification and accreditation Establish processes and develop capabilities to protect and defend DoD networks as a single information environment Virtual networks were layered on top of physical networks and independent access control approaches were developed as organizations worked to protect their systems and networks.

Microtubules Definition and Examples

Microtubules Definition and Examples Microtubules are fibrous, hollow rods that function primarily to help support and shape the cell. They also function as routes along which organelles can move throughout the cytoplasm. Microtubules are typically found in all eukaryotic cells and are a component of the cytoskeleton, as well as cilia and flagella. Microtubules are composed of the protein tubulin. Cell Movement Microtubules play a huge role in movement within a cell. They form the spindle fibers that manipulate and separate chromosomes during the mitosis phase of the cell cycle. Examples of microtubule fibers that assist in cell division include polar fibers and kinetochore fibers. Animal Cell Microtubules Microtubules also form cell structures called centrioles and asters. Both of these structures are found in animal cells, but not plant cells. Centrioles are composed of groupings of microtubules arranged in a 9 3 pattern. Asters are star-shaped microtubule structures that form around each pair of centrioles during cell division. Centrioles and asters help to organize the assembly of spindle fibers that move chromosomes during cell division. This ensures that each daughter cell gets the correct number of chromosomes after mitosis or meiosis. Centrioles also compose cilia and flagella, which allow for cell movement, as demonstrated in  sperm cells and cells that line the lungs and female reproductive tract. Cell movement is accomplished by the dis-assembly and re-assembly of actin filaments and microtubules. Actin filaments, or microfilaments, are solid rod fibers which are a component of the cytoskeleton. Motor proteins, such as myosin, move along actin filaments and cause cytoskeleton fibers to slide alongside one another. This action between microtubules and proteins produces cell movement.