Nokia multinational communications corporation - Free Essay Example

Sample details Pages: 4 Words: 1149 Downloads: 6 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? Introduction Nokia is a leading multinational communications corporation engaged in the manufacture of mobile phone devices as well as offering internet services. The mobile devices produced cover the major market segments of GSM, W-CDMA as well as CDMA. Other undertakings of the company include provision of digital map information and navigation services. Don’t waste time! Our writers will create an original "Nokia multinational communications corporation" essay for you Create order Research and development sites for Nokia Corporation are spread throughout the world. This document discusses the ethical implications of the companys decision to lay off more than 1500 employees due to the current economic depression which has largely caused profitability levels to drastically reduce. Leadership failures in regard to the decision made will also be addressed. Ethical issues confronting Nokia Due to the failing consumer demand, Nokia is in the process of cutting down the number of employees. The employee cut offs targets the sales, marketing and some managerial dockets. In Finland alone where the headquarters of the company is situated approximately 700 employees are likely to lose their jobs. The Nokia phone sales have continually dropped due to the current global recession, and its quite unlikely that many will continue to identify with their brand even in future. In April 2003, the networks equipment division experienced massive turnover problems thus the management resorted to organizational restructuring. The results of the move include diminished public image as well as court cases due to lack of due process in executing lay-off practice. In order to mitigate the negative effects of such undertakings, the leadership needed to put in place strong measures aimed at reducing costs thereby improving profitability levels of the company. Through laying emphasis on resea rch as well as development programs aimed at increasing efficiency and productivity of the company, the leadership should have reversed the situation (Jennings, 2008). Ethical and moral qualities of leadership In traditional sense, the purpose of leadership lies in increasing the profitability of an organization. In recent times efficient leadership ensures that moral and ethical standards are adhered to. Thus efficient leadership is not pegged on competence but also on transforming the lives of people as well as the entire organization. Through ethical leadership, the Nokia Corporation need be involved in respecting the dignity of other people by deliberately indicating some reverence to its human capital. Integrity and character demonstrated by the Nokia corporation management largely impact on the ethical decisions made hence the reason why before implementing the layoffs, the necessary notification procedures have to be followed (Connors Sampford, 2003). Total compensation has been undertaken since the leaders are people oriented thus before making any decisions, they consider the kind of impact the decision will have on the employees fraternity. Role of negativity Negativity plays a crucial role in making positive change in any organization. The negativity effect has the tendency to assign considerable weight to the negative outcomes of an organization. When complex decision making procedures are involved, several prejudices likely to impede the execution come into play. Since it is quite difficult to detect biases, complex scenarios in regard to the manner in which company activities and decision making is done proves problematic. Before making the decision to lay off the employees, the management had an ethical obligation to consider the general impacts that such move would have on the firms brand image. More often than not, during economic depression when sales volumes tends to decline drastically, the most obvious choice left to the companys management is to cut down on costs of operation by reducing the number of employees through an appropriate approach justified under employment contract. Due to massive negativity existing in regar d to improvement of the mobile phone technology market, it is not likely that the Nokia Corporation will implement the move to have the employees reinstated. Since problems in regard to organization performance are as a result of deviations from the already set performance standards, timely decision making is vital. This helps any organization to tackle the existing challenges by enabling the company become profitable again (Yukl, 2009). By removing possible negativity that would influence the resulting decision, the firm will deliberately enhance its ethical capacity in resolving internal issues under acceptable ethical approach. It is important that additional actions are also formulated in order to avoid and prevent adverse consequences which may result once an action is undertaken from bringing other unanticipated problems to the company again. Role of Narcissism The lay-off saga witnessed in Nokia Corporation has some element of narcissism exhibited by top leadership. This is because laying-off the employees denotes some form of elitism in the management team since they clearly demonstrate indifference in the plight of the employees involved (McDaniel, 2004). The welfare of the laid-off employees is totally disregarded. Exploitation of the employees results owing to the loss of their jobs and ultimately their livelihood as well. Since Nokia is a high profile corporation, its leadership and management team is largely concerned about making massive profits hence the reason why the management team holds that having many employees during the time of recession considerably reduces the profitability levels. Although the move to lay-off some employees may yield positive results, this is a short time mitigation measure. In the long run, the move normally drags down the firms move to expand, with the climax be felt during perceived increase in busi ness units offered under the firms brand name. Perks and temptations likely to cause leadership failure Whenever an individual is set to a leadership position, several temptations likely to cause leadership failure come into be exhibited. For instance, the fear of declining profitability made Nokia Corporation to sack a considerable number of employees. Another temptation lies in the leadership desire to make decisions which would appeal to all stakeholders in an organization. While this is a sign of mediocrity, the leader avoids making tough decisions which would result to confrontations within the organization (Trevino Weaver, 2003). Procrastination is another leadership lapse which result into some level of comprise on the firms profitability level. A leader need not neglect any details in regard to the implementation of ethical management practices. In order to avert the impact associated with poor decision making procedures, its paramount to institute delegation procedures as well as motivation strategies in a bid to empower employees for higher productivity levels. Conclusion In conclusion, good leadership largely involves responsibility especially to the welfare of particular group or organization. Thus every successful leader need make honorable choices and decisions which are not only ethical but also legal. Successful leaders need avoid mediocrity decisions which are largely influenced by negativity of the outcome on the entire process involved. Thus, the quality of the individual in leadership position matters a lot as the decisions made determine whether an organization will be successful or not. Whenever executive leaders of great capability and caliber are given leadership roles, the total outlook and productivity change owing to the expertise and efficient management they bring with them to the firms performance levels.

Current Ceo Of Hewlett Packard ( Hp ) Company - 1994 Words

For my paper I have chosen to analyze current CEO of Hewlett Packard (HP) Company. It is especially interesting to me personally to track the success of the person who is no stranger to the financial world and appeared at â€Å"The Wall Street Journal†, â€Å"Time†, â€Å"Fortune†, â€Å"Business Week† and to research the traits of leadership style of a huge technological company, along with mechanisms of implementation of such a leadership approach and manners in which the entire company shifted. I’m talking about Margaret Cushing, also known as â€Å"Meg Whitman† who currently holds CEO position of HP, an idol of a businesswoman. She was born in 1956 in Long Island, NY. Graduated with MBA diploma from Harvard School of Business. From that she became one of the planet’s most successful CEO and powerful leader. Prior to HP Meg held CEO and leading management positions in many large companies as follow: Hasbro Inc. Preschool Division as a General Manager, Florist Transworld Delivery as President CEO, Stride Rite Corporation as President of Stride Rite Division, Walt Disney Company as Senior VP in Marketing, Bain Company as VP, Procter Gamble as VP Brand Management, and CEO of eBay. Meg Whitman stared her home run beginning 80’s, at that time she worked as an executive of a strategic planning department over at Disney Company. She then moved on and in 90’s she took a position of CEO at DreamWorks, Procter Gamble, and Hasbro. As graduate of Harvard Scool of Business and PrincetonShow MoreRelatedCompaq Computer Corporation Inc. Essay858 Words   |  4 PagesCompaq Computer Corporation was a company founded in 1982 that developed, sold, and supported computers and related products and services. Compaq produced some of the first IBM PC compatible computers, and were the first company to legally reverse engineer the IBM Personal Computer. 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Mid-90’s KM Initiative Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 Recommendation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 Current HP KM Infrastructure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦7 Current KM InitiativeRead MoreStrategic Management; Gaining and Sustaining Competitive Advantage at Hewlett Packard1979 Words   |  8 Pageskey strategic issues facing Hewlett Packard as it seeks to generate and sustain competitive advantage. 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The Human Immune System Is A Complex Defence Mechanism...

The human immune system is a complex defence mechanism that protects the body from harmful pathogens. Our innate immunity provides humans with a thorough degree of protection, but epidemics are still common throughout the world. To give an example of scale, over 14 million people die annually from vaccine-preventable diseases. In New Zealand a majority of diseases have been eradicated, but some such as whooping cough and pneumococcal are still present. To reduce and stabilize the amount of cases of infected individuals, vaccines are administered to help our immune systems recognize and counteract harmful microorganisms that cause infection. Due to their proven effectiveness, the National Immunisation Schedule in New Zealand recommends that children be immunised for protection from 11 preventable diseases before they are 5 years old. This is not a mandatory vaccination programme, but is recommended by the Ministry of Health and the World Health Organisation. It is free of charge and the programme begins when babies’ reach six weeks of age. There are numerous conflicting viewpoints concerning the efficacy of vaccines. Globally, the medical community tends to agree that they are a safe, effective method of controlling dangerous epidemics. Incidents such as the MMR vaccine controversy in 1998 (the discredited claim that autism was linked to the combined vaccine) have tainted vaccines’ â€Å"safe† image, and the social backlash from that untrustworthy research paper are stillShow MoreRelatedThe Battle Between Cell in the Body and Pathogens in the Enviornment643 Words   |  3 Pagesconstant battle occurs between the cells in the body and the pathogens in the environment. As a result, humans have evolved a very complex immune system to protect against the pathogens. Some of the cells that make up the adaptive immune system are the T cells and B cells. 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Analysis Of Gaius Suetonius TranquitusDe Vita Caesartus

Gaius Suetonius Tranquillus, a Roman historian is better known as Suetonius and also for his book ‘The Twelve Caesars’ which essentially changed the way in which history was written. For many, they believe that Suetonius’ ‘De Vita Caesarum established a new framework, an original genre of historical biography unseen before which consequently made a significant contribution to historical scholarship. This review will look in particular at the aspects of Suetonius’ style of writing seen in the first chapter, which focuses on Julius Caesar, and also how specific writing techniques used by Suetonius inspired other authors in the future. Although there are some faults to his work, Suetonius through the cohesive method of singular analysis he†¦show more content†¦Suetonius’ evocative storytelling uses another technique which gives the reader an insight into the past, the author paints a portrait of a landscape, where glimmers of intimate dai ly life enables a personal connection to another place and time. Through this, if we can begin to understand Julius Caesar, we understand the beginning of imperial Rome and in its entirety this book becomes an in depth source for understanding the history of the Roman Empire. In Suetonius’ chapter on the life of Julius Caesar it is clear the motivation behind the use of foreshadowing and the importance of predicting future events using signs from celestial portents, and especially from God, as this intrigues the reader to continue. A certain passage of Suetonius’s writing epitomises the captivating nature of his work, where he foreshadows the death of Julius Caesar using signs and scripture. It is the foretelling and prediction of Caesar’s death which engages the reader to continue reading and find out if the scripture comes true. Suetonius’s ‘De vita Caesarum’ is also responsible for two famous pieces of literature. One is when Caesar is cro ssing the Rubicon and cries out those famous three words in Latin â€Å"iacta alea est, meaning in English the die is cast and this proclaimed that the army were

Auditing And Inherent Risk

Question: Discuss about theAuditing And Inherent Risk. Answer: Inherent Risk at Financial Reporting- Causes Discussed: The chances of occurrence of misstatements or errors in financial recordings due to factors other than the lack of internal operational control are mainly attributed to inherent risk. The few main causes of the inherent errors can be discusses as: Complexity of financial transaction Dynamic nature of the controlling standards Higher level of stringency in statutory norms Necessity of maximum judgment during financial budgeting for any project or financial year In this context, Sanderson (2013) mentioned that the inherent risks are one of the significant risks that the assessors need to detect most essentially during the audit process. The audit process actually needs the thorough in-depth understanding of the total operations process on going in the organization, One Tel here, and evaluate the risks that can be associated to the overall process. The financial reporting is also evaluated during the process and the causes of inherent risk gets analyzed alike the other risks like control risks and detection risks. The most common occurrence of the inherent risks is observed in the financial service processes. The contributors of inherent risk indicate that the chances of inherent risk are proportional to the complications, changing nature and stringency of the norms which enhances the complicacy in the maintaining the financial services correctly. Here, the present scenario is to understand and realize the main contributors of inherent risk to the financial reporting at One Tel, Australia. Impacts of the following are identified to be maximum contributing in the inherent errors: Competition in the Telecom Sector: Lothe (2013) stated that the Australian telecom market is an over grown market with very dense competition. The overall sale volume or profit margin of any particular company is dependent and inter-linked with the marketing strategies and performance of thee other competitors in the market. With more than 35 odd telecom operators in Australia, the survival of a single operator is dependence on the competition in the market with the most leading operators in the region. One Tel occupied the fourth position among the largest telecom providers in Australia with extreme completion with Telstra, Optus and Vodafone. The extreme level of competition and the variety of offers provided the customers with lots of option to select and even switch over depending on the availability of different offers at that particular phase of time. The customer behavior mapping at the beginning of the fiscal year can emerge out to be completely. Beck and Mauldin (2014) specified that the errors that can creep into the system due to the mismatch of the forecasts, can lead to the inherent errors in the financial records. The records maintained in the previous parts of the fiscal year keeping in view the future sale forecasts lead to inherent risks on the complete reversal of the market conditions. Effect of Multiple Substitute Services in the Market: The present condition of telecom market offers a series of multiple service providers in the market. The automatic impact of the excess of substitute services in the market provides multiple options for the customers which causes the constant switching over from one service provider to the other. Ihendinihu and Robert (2014) mentioned that customer loyalty is at a decreasing trend and the occasions of portability are mostly observed to lead to a bad debt for the previous service provider. The customers using post-pay services use the services for almost a whole bill cycle and when the bill is generated, the same remains a question on payment. The customers, who switch over mostly keep a pending bill and creating a bad debt for the service providers. One Tel also suffers from similar case and the recoding of the bad debt is highly essential as the correct figure can only lead to the actual revenue volume of the organization. One Tel need to be particular about the appropriate policies to recover the pending payments as far practicable. Else, the sales figure gets into ambiguous figures leading to inherent risks in every step. The profit margin and the tax calculation become ambiguous influenced by the incorrect bad debt figures incurring even more inherent risks in the process. Qualification of the Top Management: The top management of the organization consists of the board members and the directors including some of the senior most positions in the organization (Kannan et al. 2014). The top management of an organization deals with the main strategic operations of the same. Here, in case of One Tel, the composition of board members and the senior management is significant in determining the potential and effectiveness of the decisions taken by the team. One Tel like other organizations, have concentrated in taking more number of technical members in the board. In this context, Rust (2011) mentioned that the technical members can truly be helpful in operations teams and can prove to be most promising in resolving technical issues. On the contrary, to lead to a financially strong strategy to lead to a strong financial position in the market, board composition needs to have more number of financial experts in the organization. Only this can lead to lowering the inherent risks in the organization due to supervision and guidance of financial recordings under experts. Autonomy of Board: Study has revealed that inherent risks are incurred in the system of financial recordings once the board composition tends towards autonomy. In other words, William (2016) stated that independence of board members can lead to changes in decisions and financial recording processes in the organization. The changes in operations or recording processes lead automatically the inherent risks in the process. The autonomy of board is dependent on the fraction of non-executive members in the board (McNeil et al. 2015). Here, the non-executive board member is in equal proportion to the executive board members of One Tel leading to a considerable board autonomy leading to inherent risk to a considerable amount. Absence of Team to Manage the Auditing Process in One Tel: The senior team members of the finance and technical department need to constantly monitor the operations and financial recording process in One Tel. Here the most important part is that the internal auditing part can be performed by the selected senior team. According to Zeff (2016), the team need to oversee the complete audit process to ensure clear understanding of the complete operations process of One Tel in addition of assisting the external auditors through the audit procedures. On the contrary, Sadgrove (2016) mentioned the responsibility of the team is also to ensure no unfair non-conformity is placed on the organization. Being aware of the full process inside One Tel, thorough overseeing the operations, financial and auditing process by the team can reduce the chances of inherent risk in One Tel. Training and Development Program for the Employees of One Tel: The one process that can ensure continual development of the employees of One Tel is training and development. The senior team members can be given the responsibilities to train the finance team who maintain details of all the financial transactions and the records thereof. The inherent risk is caused mainly to lack of correct concept of recording the financial transactions. Training and development programs can help in clarifying the concepts leading to lowering the inherent risk associated with the misstatements in financial transactions. However, Zadek (2013) mentioned constant monitoring the performance of the trainees are equally vital in reducing the inherent risks in the organizations like One Tel. The variety of products is launched at every time and the financial recording processes get affected. The trainers need to be at constant monitoring so that the changes in processes cannot impact the recording processes. Issues Related to Ambiguity in Revenue Recognition: The dual mode of services of One Tel has different scenario for revenue recognition. In case of pre-pay services, when a customer purchases the talk time voucher or data card or even rate cutter packs for a stipulated period, the service is not used completely as soon as the voucher is purchased. The ambiguity is observed among the finance team in determining the revenue recognition time. Whether the purchase of voucher should be recognized as revenue or when the service usage notification reaches the service provider. On the contrary, Mironeasa and Codină (2013) mentioned that the post-pay services are used for a complete bill cycle and then the bill is generated and remains dependent on the customer for payment. Now the revenue recordings are to be done on usage notification or payment remains confusion for One Tel. Here, One Tel needs to have an expert team to remove the confusion to eliminate the inherent risk associated with the ambiguities. Causes of Inherent Risks at Account Balance Level: There are certain factors that may lead to inherent risk in any organization at the account balance level. It is necessary for the management to identify such inherent risks and devise strategies to eliminate the inherent risks. Some of the most common factors causing inherent risks are discussed below: Two Different Ways of Service Offering: Prepaid and postpaid are the two major modes of service offerings made by One Tel in the telecom market. Prepaid customers pay prior to using telecom services whereas postpaid customers are just the opposite of the prepaid customers who pay after using the connection. Presence of two completely different modes of service offering makes it difficult for the accountants to calculate the total figure of sales revenue on any particular date. Problem may also arise in regards to calculation of trade receivables as services are offered equally to both types of customers though the payment process is different. On the other hand, Bowling (2014) mentioned that determination of provision for bad debts is one of the challenging aspects related to accounting in the telecom sector due to multiple payment options and service types. Prevalence of Multiple Tariff Rates: One Tel, like any other telecom company in Australia has a wide range of tariff packs for its customers. These also differ depending on whether a customer is prepaid or postpaid. There are various top-up recharges, message packs, data packs, rate cutters and others available for prepaid customers of One Tel. On the other hand, there are different types of postpaid connections available from One Tel and the charges of call rates, data usage rates and others are determined by the type of connection taken by a postpaid customer. This makes revenue recognition and sales account difficult for the account of One Tel. On the other hand, accountants are required to segregate the total sales data into postpaid and prepaid ones to ensure that only confirmed sales are entered in the profit or loss account. Determination of bad debts also becomes difficult. Evaluation of the Going Concern Concept for One Tel: Going concern concept in the field of financial accounting is concerned with the sustainability of any organization. This accounting concept makes an assumption that a business organization is established with the intention of doing business for a considerably longer time frame. This requires a business to treat its financial transactions in a way to recognize this going concern concept. In this context, Gunin-Paracini (2014) stated that going concern concept requires companies to spread the cost of any asset throughout the entire life of the asset in a suitable proportion. On other words, a company is required to recognize its assets and expenses over the entire period in which benefits from the same is expected to be derived. However, here it is important that mere making assumptions does not ensure of long-term sustainability. Instead, there are certain internal and external factors that influence the sustainability of an organization. In addition, both financial and non-financial factors can influence the growth and non-sustainability of an organization. In current scenario, one of the most positive factors contributing to the long-term sustainability of One Tel is the high growth in the telecom sector of Australia. This has a positive impact on the sales revenues of the company. This would further strengthen the financial base of the organization. However, from a porters five forces model, the threat from new entrants needs to be considered as high for One Tel. This can be attributed to the scope of making high profits from the Australian telecom sector which might attract a large number of new firms into the market thereby raising the competition level. On the other hand, it is also important to consider the financial performance and financial position of One Tel. Analysis of the financial performance of the company reveals that there is not much need to be concerned about the liquidity position of One Tel as the same has improved considerably in 2000 compared to the same in 1999. On the contrary, One Tel is seen to be indulged in high degree of debt financing. As mentioned by Jang and Kim (2016), high level of debt financing can badly affect the financial performance of a company as interest payment associated with such high debt level reduces the profit margin of the company. Reference List: Beck, M.J. and Mauldin, E.G., 2014. Who's really in charge? Audit committee versus CFO power and audit fees.The Accounting Review,89(6), pp.2057-2085. Bowling, A., 2014.Research methods in health: investigating health and health services. McGraw-Hill Education (UK). Gunin-Paracini, H., Malsch, B. and Paill, A.M., 2014. Fear and risk in the audit process.Accounting, Organizations and Society,39(4), pp.264-288. Ihendinihu, J.U. and Robert, S.N., 2014. Role of Audit Education in Minimizing Audit Expectation Gap (AEG) in Nigeria.International Journal of Business and Management,9(2), p.203. Jang, J.Y. and Kim, C.N., 2016. An Analysis of the Effects of Knowledge Complementarities on the Performance of Information System Audit: A Perspective of the Resident Audit in the Project Office.Journal of the Korea society of IT services,15(1), pp.113-129. Kannan, Y.H., Skantz, T.R. and Higgs, J.L., 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees.Auditing: A Journal of Practice Theory,33(2), pp.111-139. Lothe, R. 2013. Fish feed-research may help reduce world hunger, ScienceNordic, 17 Mar/13, Retrieved on 11, Jul/16 from: 20 https://sciencenordic.com/fish-feed-research-may-helpreduce-world-hunger. McNeil, A.J., Frey, R. and Embrechts, P., 2015.Quantitative risk management: Concepts, techniques and tools. Princeton university press. Mironeasa, C. and Codină, G.G., 2013. A new approach of audit functions and principles.Journal of Cleaner Production,43, pp.27-36. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J. 2011. The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, NOAA Technical Memorandum NMFS F/SPO-124, Retrieved on 11 Jul/16 from: https://www.nmfs.noaa.gov/aquaculture/docs/feeds/the_future_of_aquafeeds_final.pdf. Sadgrove, K., 2016.The complete guide to business risk management. Routledge. Sanderson, I., 2013. Tools for IT governance assurance: using recent updates of ISACA's Information Systems Audit and Assurance Standards alongside COBIT 5 can help auditors evaluate their organization's information systems governance.Internal Auditor,70(5), pp.51-54. Waldron, M., 2016. The Future of Audit.CFA Institute Magazine,27(3), pp.55-55. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Zeff, S.A., 2016.Forging accounting principles in five countries: A history and an analysis of trends. Routledge.

Gremlin Hunting Essay Example For Students

Gremlin Hunting Essay Per. 1 Creative Writing Monday, November 06, 2000Brandon thought that he could take a swig of beer safely. But when helifted the bottle of Miller to his still-grinning lips, he caught a glimpseof Chester, whose fat face was also grinning like a kids Halloween jack olantern, and that happened just when the swallow of beer was going downBrandons throat. The result was a loud choke, gurgle and spray of beeracross a table already littered with bottles, caps, cigarette butts, andspoiling pretzels. Ah, shit! Chester yelled, jumping quickly out of his chair to avoid thesticky shower. Cmon, Bran. You gotta wear a god damn bib or something?On the other side of the table, Henry laughed uproariously, turning aparticularly beetlike shade of red. Brandon wiped beer and spittle fromhis face and let more laughter flow unabridged. The-look-on his face!His ribs began to ache. That caused Chester to break up again, and Henryto plead soundlessly for air, begging them to stop. The look, Brandon said when he could catch a breath, of the mightywarrior the mighty gremlin hunter, off to bag his fine catch!Chester held his stomach as if afraid his intestines would leap away fromthe hysterical body that contained them. Poking him full of those storiesabout these woods. That was the best part.Henry beamed proudly. It was he who had told them all-including Georgie-about the wooded area called Peach Cove on Lake Fausse Point. The headlesswoman, the squirrel that screams like a man, the six-foot hogall thelocal nonsense that he had heard when he purchased the camp along thatdeserted canal deep in the swamps of south Louisiana. The fact that theFrench, from whom Henry and the rest were descended, had learned about thelocal area from the Indians from whom Georgie was descended only madethings all the funnier. They were all city folks, Georgie included. He hadbeen put up for adoption when he was a child and was raised by non-Nativeparents. He didnt even know his tribe . I shoulda told him the one about the black panther with a babys head,Henry said. That woulda got him!How longs he been gone? Brandon asked. Chester looked at his watch. Three hours.Sun went down an hour ago.Henry and Chester smiled, nodding. I hope we dont have to go find poor Georgie, the great gremlin hunter,and bring him back to camp, Brandon noted matter-of-factly, and all threeburst into laughter once again. After that storm was over, Chester asked, Sowho gets the honors?Honors?Of telling Georgie theres no such thing as gremlin in these woods.Brandon and Henry shrugged, considering to whom this great honor wouldfall. But at that moment, the door to the makeshift camp opened, and Georgiebarreled in. What a deal! he proclaimed, standing there in his olive-drab army greenhunting clothes and florescent orange cap, the shotgun slung over oneshoulder and his bag over the other. He looked triumphant, like Crazy Horseor somebody, Brandon thought. And Brandon noticed the bag didnt look empty. Must have got a rabbit, hethought. Guys, Georgie said, I dont know why you didnt let me in on thisgremlin hunting business a long time ago. What a deal!The three men eyed Georgie suspiciously. Was the little restaurant owner,who had never been out into the swamp before, trying to turn the tables onthem?Henry tried, Sohow many did you bag, Georgie?Just one, Georgie said, coming forward and opening his bag. How many didyou guys get?He loosened the cinch of the bag and tumbled its contents onto the table. .ub87adc4b38aadb8aa57ef1005d06e59b , .ub87adc4b38aadb8aa57ef1005d06e59b .postImageUrl , .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text-area { min-height: 80px; position: relative; } .ub87adc4b38aadb8aa57ef1005d06e59b , .ub87adc4b38aadb8aa57ef1005d06e59b:hover , .ub87adc4b38aadb8aa57ef1005d06e59b:visited , .ub87adc4b38aadb8aa57ef1005d06e59b:active { border:0!important; } .ub87adc4b38aadb8aa57ef1005d06e59b .clearfix:after { content: ""; display: table; clear: both; } .ub87adc4b38aadb8aa57ef1005d06e59b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub87adc4b38aadb8aa57ef1005d06e59b:active , .ub87adc4b38aadb8aa57ef1005d06e59b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text-area { width: 100%; position: relative ; } .ub87adc4b38aadb8aa57ef1005d06e59b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub87adc4b38aadb8aa57ef1005d06e59b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub87adc4b38aadb8aa57ef1005d06e59b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub87adc4b38aadb8aa57ef1005d06e59b:hover .ctaButton { background-color: #34495E!important; } .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub87adc4b38aadb8aa57ef1005d06e59b .ub87adc4b38aadb8aa57ef1005d06e59b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub87adc4b38aadb8aa57ef1005d06e59b:after { content: ""; display: block; clear: both; } READ: Mahatma Gandhi EssayDead and bloodied with buckshot, the things glazed red eyes stared up atthem blindly. Its body was hairless, black skinned, and the powerful legsfore and aft were tipped with ivory white claws still tainted red with dryblood from some kill of its own. A tail, ridged, fleshy, and ratlike, layover its leathery wings. It was the size of a small dog. So? Georgie said proudly as the three veteran hunters stood a safedistance from the dead, staring monstrosity. The fire in his eyes was likethe devil. Am I the only one who got lucky tonight?