Professional Air Traffic Controllers Organization V....

PROFESSIONAL AIR TRAFFIC CONTROLLERS ORGANIZATION V. REAGAN: THE STRIKE THAT HELPED SHAPE U. S. LABOR RELATIONS Thirty one years ago, when President Ronald Reagan threatened to fire approximately 13,000 air traffic controllers unless they called off an illegal strike, the president not only transformed his presidency, but also shaped the labor relations in the United States. The Professional Air Traffic Controllers Organization (PATCO) strike of August 3. 1981 was a remarkable day in the history of this country. Under the direction of union president, Robert E. Poli, 14,500 members declared a nationwide strike. Approximately 11,500 members walked off their jobs because of contract disputes with the Federal Aviation†¦show more content†¦Ã¢â‚¬Å"It won an order directing that the stoppage be ended and that controllers return to work. The FAA won similar orders in Minnesota and Alaska† (Northrup 169). As a direct result, the FAA fired fifty two controllers, of whom forty six were later reinstated to their positions. The FAA also suspended nearly on thousand more controllers for a short period of time. As a result of the strike, Bailey’s tenure as executive director of PATCO came to an end when his position was abolished. Subsequently, John F. Leyden was chosen as president, a position that he held for the next ten years. In addition, Assistant Secretary of Labor W. J. Usery disqualified PATCO as a bargaining agent for 126 days. The union was later reinstated by Usery and it won exclusive bargaining rights election in 1972. In July and August of 1976 tensions ran high again after the Civil Service Commissioner declined to reclassified controllers to a higher salary grade. The result was that PATCO staged slowdowns for five days at the nation’s busiest airports. Its tactics proved successful when on January 13, 1977, the Commission reversed itself and increased controllers’ wages (Northrup 170). In preparations for subsequent strikes, in 1977 PATCO established a strike fund known as the National Controller Subsistence Fund. 15 percent of the membership dues wereShow MoreRelatedFundamentals of Hrm263904 Words   |  1056 Pagesstudy smarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday Student support fromRead MoreProject Managment Case Studies214937 Words   |  860 Pagesmerchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives orwritten sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our otherRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesand permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. 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The Immigration Of The United States - 1382 Words

Would you turn someone in need of dire help away from your home? Well, that is exactly what is being done when immigrants are not allowed in this country. Immigrants often leave their native land to escape some sort of tragedy, whether it is gang violence or drastic unemployment, it cannot go unnoticed. America was built on a melting pot heritage, but now America is turning away immigrants with no hesitation and is not upholding the very heritage it was built upon. America claims to embrace diversity but fails to provide adequate support to legal immigrants. Some legal immigrants struggle to obtain necessary paperwork to even establish a healthy life in America. Immigrants that are here legally are left on their own and several potential immigrants are left dead at the border. Immigration reform is necessary because legal immigrants struggle to create a life for themselves, it is inhuman to stop migration, immigrants have the potential to stimulate the economy, and the United States cannot afford to deport illegal immigrants. As immigrants become legal citizens of the United States, they attempt to build a stable life. This often serves as a challenge because the resources are not openly available, though a few non-profit organizations aim to assist immigrants, immigrants are unaware as to how to seek out such organizations. Several immigrants live below the line of poverty due to lack of decent employment and under the radar of official authorities due to fear. I meetShow MoreRelatedImmigration And The United States986 Words   |  4 PagesImmigration in the United States continues to increase rapidly year by year. According to an analysis of monthly Census Bureau data by the Center for Immigration Studies, the immigration population in the United States, both legal and illegal, hit a record of 42.1 million in the second quarter of this year, an increase of 1.7 million since the same quarter of 2014 (CIS.org). Clearly, Immigrants make up a large part of the population in the United States, and for most immigrants, migrating to theRead MoreImmigration Of The United States1399 Words   |  6 Pages Michelle Faed English 126 Immigration in the United States The United States of America, being a country established by immigrants, is known all over the world as the land of great opportunities. People from all walks of life travelled across the globe, taking a chance to find a better life for them and their family. Over the years, the population of immigrants has grown immensely, resulting in the currently controversial issue of illegal immigration. Illegal immigrants are the people whoRead MoreImmigration And The United States965 Words   |  4 Pages Immigration is a highly controversial and big problem in the United States today. â€Å"While some characterize our immigration crisis as solely an issue of the 11 to 12 million unauthorized immigrants living in this country, our problems extend beyond the number of undocumented people to a broader range of issues. The lack of a comprehensive federal solution has created a slew of lopsided, enforcement-only initiatives that have cost the country billions of dollars while failing to end un authorizedRead MoreImmigration On The United States1302 Words   |  6 PagesImmigration Rights in the U.S. Immigration has occurred in the U.S. for for many years. Some say it’s the foundation of our country. America is the country where people leave their own country to live. People would leave due to mistreatment, hunger issues or job opportunities. America is known for starting over or accomplishing dreams, so immigrants travel over to follow those dreams. People emigrate from one country to another for a variety of complex reasons. Some are forced to move, due to conflictRead MoreThe Immigration Of The United States1711 Words   |  7 PagesThe vast majority of people living in the United States are descendants of immigrants, and yet majority of them are against them. It is quickly forgotten that America was built on immigrants that wanted a new life. A life free from harsh government, and the freedom from forced religion. The original settlers were immigrants that stole this land; immigrants continued to come for years. It is not a newly constructed concept that immigrants have always been a problem, ask any Native American. 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Nearly 11.6 million immigrants from Mexico reside in the U.S. Today Immigration has a significant impact on many aspects of life in the United States, from the workforce and the classroom to communities across the country. Not all immigrants come to America legally whether as naturalized citizens, legal permanent residents

Kairos Free Essays

The Notion of Kairos While we in the present day are content with using the word â€Å"time†, the Early Greeks made the distinction between two very different notions of this concept. The first one, Chronos, refers to a linear and quantifiable time, whereas the second, Kairos, denotes the idea of â€Å"the right time† to take an action, or to give a speech on a particular topic for example. Comparing Kairos and Chronos raises the question of the role of Kairos in human agency. We will write a custom essay sample on Kairos or any similar topic only for you Order Now In many cases, the moment of the action appears to be more important than the action itself. In fact, Kairos is an opportunity for men to have agency in a world usually dictated by fate. In this way, Kairos restores freedom to human lives that would otherwise be predetermined. Finally, it is interesting to notice that there does not exist a modern English translation for Kairos, which seems to suggest that it is a concept that does not have a place in modern society and thus in our modern understanding of time. Chronos and Kairos oppose each other in many ways.. Whereas Chronos refers to sequential time, measurable and regular, Kairos denotes qualitative time, or a favorable moment. Moreover, unlike Chronos, Kairos is unpredictable and can only be ‘revealed’ thanks to the correct interpretation of external signs, hence the impression that it is situated outside of Chronos. The â€Å"opportune moments† Kairos provides are neither measurable nor predictable, and cannot be located on a clock or on any similar device. Thus, to a certain extent, Kairos seems to be a â€Å"timeless† time. The Hippocratic Corpus, a group of texts said to be written by Hippocrates, exemplifies the importance of Kairos to the ancient Greeks in everyday life. The author writes that the success of the medicine a doctor administers to a patient depends greatly on the time or moment that the medicine is given. While the success of the remedy used is also dependent on different characteristics of the patient’s body, it is the moment that the remedy is used that is the most important. Indeed, Kairos cannot be placed in a larger temporal framework because it does not relate to the notions of past and future. For this reason, Kairos can only exist in the present. This is why a physician does not try to redict how a disease will evolve, but instead attempts to predict in which Kairos, or â€Å"critical phase† he is in at the moment of his medical examination. For example, in the case of â€Å"an overpowering heaviness of the head†, â€Å"water, or at most [†¦] a pale-yellow wine† should be administered. While this quote may seem to describe the way doctors apply medicine today, it is in fact a description of a ver y different system. Rather than seeking a connection between the symptom and the medicine, ancient doctors felt there was a connection between the symptom and the moment of Kairos it exists in. Different symptoms indicated different moments of Kairos which then dictated how the patient ought to be treated. Furthermore, these moments of interpretation are deeply anchored in the present, as it is the only â€Å"time† (as opposed to past and future) in which action can be taken. This is to say that Kairos is the moment in which a man can escape his fate, which otherwise rules his life. Fate is always associated with Chronos time, which can be predicted and unavoidably evolves from past to future according to a predetermined development. In contrast, Kairos time allows for spontaneous action based on temporal opportunities. Since in Chronos time, the present is already determined by the past, there is never a true moment of freedom. Sophocles’ play Oedipus at Colonus presents an illustration of this predestination: â€Å"Thy tale of cruel suffering For which no cure was found, The fate that held thee bound. † Here the Chorus addresses Oedipus, clearly expressing the idea that his life, just as that of anybody else, is constrained by fate, which he cannot escape. Chronos is the father of all the Olympian Gods, represented as a wise old man, and known as â€Å"Father Time. † In contrast to this image of Chronos, Kairos is represented dancing, holding the scales of fate in his left hand; with his right hand, he is tipping the scale in one direction or the other. This clearly shows his ability to liberate moments from fate and his detachment from Chronos. Because of this, the moment of the action is often emphasized more than the action itself. This is evident in the Hippocratic Medical Corpus: â€Å"This is the time for administrating gruel that must be most carefully observed† – â€Å"Consider this time of great importance in all diseases† From this quote, it is clear that the most important factor in the administration of medicine is not the disease the patient has, but the moment the remedy will be given. This moment must occur at the right time, during the right phase of the illness, in order for the remedy to be successful. The same can be said about Pindar’s Pythian 4, an ode to the victor of the Pythian games. In Pythian 4, Pindar spends more time describing the process that led the heroes to go on an expedition in search for the golden fleece at the moment they did than he does describing their exploits, which are only summarized. This example is particularly interesting in that through those feats, Jason, the hero of the myth, and his companions will achieve kleos, and will thus transcend Chronos time. However, it is the fact that the expedition left at the right moment that seems important to Pindar, or at least more important than the exploits. In an example such as this one, Kairos does seem to be treated as the agent of the action, or at any rate, as responsible for its success. This gives Kairos an extremely important role, in rehabilitating man’s freedom. Indeed, without the existence of Kairos, human beings would be trapped in their fate without any power over their destiny. Kairos is an opportunity and a â€Å"critical moment†, but it is also the â€Å"due measure† that allow humans to influence on the course of their own existences. However, Kairos only allows men to take action; it does not take action for them. This is evident in the medical corpus: â€Å"[Physicians] generally make the change from fasting to gruel exactly at those times at which often it is profitable to exchange gruel for what is virtually fasting. † One can imagine that relying on such a method could have led to serious mistakes. The nature of Kairos is such that these mistake could easily have disastrous consequences, for which the physician, and not Kairos, would be responsible. Indeed, Kairos alone is not sufficient for a patient to heal, or for an action to be carried out with success. In order for an action to succeed the individual must act in the right moment but must also act correctly. In the medical corpus example, giving gruel could probably have been beneficial, but was not because it was given to the patient at the wrong phase of time. This also is why the medical corpus says medications listed can only be efficient in â€Å"the proper time of their use†. In this way, Kairos is a necessary condition, but is in no way sufficient on its own. The positive outcome of an action therefore does not only depend on Kairos, but on the correct interpretation of Kairos. Thus, a good physician is not one who knows all the different names of every disease, a good physician is one who above all else can read a patient’s body in order to recognize the phase of time the disease is in, and thus determine what should be done. This is why, according to a passage of the Hippocratic Corpus, every physician should learn â€Å"the changes of the seasons and the risings and settings of the phenomena† in order to â€Å"learn the times beforehand†, which will allow him to â€Å"succeed best in securing health, and will achieve the greatest triumphs in the practice of his art† Our modern concept of time leaves no place for Kairos. The word cannot be translated into modern English, and even the concept requires a fair amount of explanation, since it falls so outside of the realm of our understanding of both time and fate. The closest word to Kairos in the English language would most likely be the word, â€Å"opportunity† While â€Å"opportunity† conveys the way moments in Kairos function with humans agency, it does not fully convey the temporal dimension of Kairos. In modern day society, opportunities are not necessarily always dependent on small windows of time and are often not spontaneous. In this sense, it appears that we can only talk of an opportunity, but not of the moment in which that opportunity takes place. This is to say that the same way Kairos seems detached from Chronos, our opportunity is detached from time altogether. However, even today, moments of Kairos, though not intentionally, are often taken into consideration when a decision is being made about an action. For example, politicians often â€Å"read the signs† of the political environment or social atmosphere before making a speech on a particular topic. Similarly, humans use Kairos in everyday interactions as we constantly anticipate each other’s responses based on the moments we think each other are experiencing. Though Kairos seems unfamiliar and strange in modern society, it is not a concept we are altogether unfamiliar with. ——————————————– [ 1 ]. Hippocratic Corpus, Regimen in Acute Diseases p. 79 [ 2 ]. Sophocles, Oedipus At Colonus [ 3 ]. Hippocratic Corpus, Regimen in Acute Diseases p. 79 [ 4 ]. Hippocratic Diseases, Regimen at Acute diseases p. 97 [ 5 ]. Hippocratic Corpus, Regimen In Acute Diseases p. 119 How to cite Kairos, Papers

Responsibility for Detecting Fraud †Free Samples to Students

Question: Discuss about the Responsibility for Detecting Fraud. Answer: Imntroduction: Audit of the financial statements has become one of the indispensable activity as this is the one which gives reasonable assurance to the users of the financial statements that it has been prepared on unbiased basis and is giving a true picture of the management and its accounts. While conducting or starting the audit, auditor needs to know the business and its environment, the control procedures being established within the organization, the industry in which it deals and several other in and outs regarding the company. For the audit to be effective, the auditor needs to know and validate the estimates and judgements being taken into consideration by the management as it has a huge bearing on the results of the organization.Audit is conducted with the view to identify the material misstatements, if any in the accounts prepared by identifying the risk areas. In the course of the audit, the auditor also needs to check the materiality, the consistency and the going concern assumption o f the entity. He may use various procedures in path to checking of the books which includes substantive and analytical audit procedures. Substantive audit procedures generally include vouching of the incomes and expenses recorded in the profit and loss account using tools like inspection of the journal, ledgers, invoices, bills, contracts, etc and observations of the activities like physical verification going on in the organization. This also includes inquiry in the account balances and taking external confirmation from the parties like banks, financial institutions and creditors. The main focus here is to ensure that proper disclosures are made for related party disclosures, if any. Besides this, auditor also does recalculation and reperformance of some of the activities like valuation of the inventory, actuarial valuation in acse of employee benefits to ensure whether proper valuation techniques have been applied and the results dont vary much. One common example of substantive p rocedure is the preparation of the bank reconciliation statement at the ned of every period to ensure that the bank and the cash books of the company are reconciling(Bae 2017). In case the auditor is not able to make out the opinion on the financial statements post the application of substantive procedures he would apply analysitical procedures which includes comparison of the actual results of business from the expected or budgeted results, analysis of key financial ratios, trend analysis, comparison with industry data and other non financial data points. The auditor also needs to check on the SOX compliance being maintained in the entity, the governance, etc. and based on all this he determoined the threshold limit for audit materiality. The results of all these procedures and the level of internal control being practiced in the organization (strong or weak), the auditors prepares the audit plan and determines the nature of sampling to be doen, the amount of time to be given in checking of the critical areas and the extent to which a particular thing can be checked(DeZoort Harrison 2016). In the given case, Double Ink Printers Limited is the subject client and Stewart and Kathy would be conducting the audit. They would need to check the opening balance as mentioned in the ACCA guidelines as they are taking over from the old auditors Jay and associates. The analytical procedures become all the more important in this case as the management has gone huge changes in its structure, besides that the new IT system has been introduced in the company without proper testing and cross checking. It has also been noted that there is inconsistency in the adoption of policies by the company w.r.t. inventory valuation and depreciation accounting which shows non complainace with the auditing standards. In the presence of all the above stated factors, an analysis has been made using key financial ratios to arrive at some conclusion. Since industry data is not available, we have ignored the same. Below are the results. s.no Issue Involved Type of risk Reason of risk Mitigation of risk 1 The first case is where the management of the company, indulges in certain activities that are different from the routine nature of work. It is type of inherent risk that is associated with changes in the overall procedures of an organisation. The life of the asset as per the industrial regulation is 30 years, but the company must to consider the life as 20 years. The management is not taking the decision based on any research that has been conducted by the management, but based on its own knowledge. The main risk factor is that there might be over valuation or the undervaluation of the assets that might affect the overall functioning of the company. Thus, it is important that proper research must be done before undertaking such assumptions(Knechel Salterio 2016) The auditor can mitigate the risk, by asking the management to undertake proper research before making such changes. It is important proper disclosures regarding all the major changes are properly given by the auditor so that the financial statements show the true state pouf affairs of the company(Fay Negangard 2017). 2 The second issue is associated with the launching of the new IT system. It is type of risk that is associated with change in the current procedures without undertaking proper research. The system is entirely new, the amazement is not familiar with the kind of value it will generate. There are high chances that since the management have not done roper reconciliation and have not adopted proper measures to make sure that the system is functioning properly. It exposes the company to the element of inherent risk. Thus, it is important that before taking steps, proper precautions must be undertaken so that the company can avoid kind of material misstatement. The auditor must also checks the records properly and asks the management to provide him with proper details. All the elements of risk must be properly identified and eliminated by the company(Raiborn, Butler Martin 2016) The auditor can mitigate the risk by asking the man agent to provide with all the valid details regarding the new system and also thy must undertake proper research before undertaking so. These are the few areas where there is presence of inherent risk in the overall functioning of the company. These occur even in the presence of proper control factors, but the management should try to make the control more strong so that all such risk can be reduced(Sonu, Ahn Choi 2017). s.no Issue Reasons of fraud risk Mitigation of fraud 1 In the given case of DIPL, the two major fraud risk areas are, one there is no proper segregation of work in the company. All the major departments are being handled by single person. There are high chances that in cases, the employees indulge in any recalculation, the management might not be able to identify the same The main reason of risk is that in case of DIPL, there is no proper segregation of work. The account receivable department is handled by a single clerk, who does all the work of making the invoices, deciding the pricing, verifying the transaction and making the payment. The cash collection is also handled by a single clerk who downloads the e receipts, verifies the accounts, updates the books and reconciles them. Thus there is an issue of no segregation of important work between the employees and hence it would be very difficult for the management to ascertain proper authority in case there is failure on part of the employees.(Grenier 2017) The management can mitigate the fraud by taking important steps of segregation of work, and asserting that proper controls are there. The auditor can ask the management to do surprise checks and verify the accounts regularly so that the employees cannot indulge in any kind of fraud. This is very important that proper authority is established by the management so that work is properly dividend and check points must be there to ascertain their overall validity. 2 The second type of issue is in the installation of the major IT system by the management without any proper research. The main reason is that there are high chances that the management has installed the new system in so much haste because there was some personal motive involved of the management. The new system was installed without any reconciliation, any research, it might affect the overall profitability of the company hampering its growth and development. There might be undervaluation or overvaluation of the new system which might have risk of material misstatement on the books of the company(Jones 2017). It is important that the auditor takes important steps to mitigate the overall risk of the company. The auditor should ask the management to present them with important documents regarding the company, to make take expert opinion before installing the new system. It should also reconcile the overall cost and profit to see the profitability of the system and should also check its effect on the financials of the company. The management should provide the auditor with all the support and documents. In case the auditor finds any discrepancies, he can modify the audit report and give a disclaimer opinion. These are the few ways in which the auditor can mitigate the overall risk of fraud that is associated with the company. References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.