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Wednesday, September 2, 2020
Constitutions Abroad :: essays research papers
The Constitution of the United States of America is extraordinary from numerous points of view. It is additionally has different comparable characteristics from the constitutions of different nations around the globe. The constitutions of Switzerland, Poland, and Germany have commonalties with that of the United Statesââ¬â¢ constitution since they all discussion about opportunity and individual freedom, utilize the partition of forces as a viable method to run the administration, and the races procedure. Article 2 of the Swiss Constitution expresses that, ââ¬Å"The Swiss Confederation ensures the freedom and privileges of the individuals and shields the autonomy and security of the country.â⬠This article is fundamentally the same as that of the First Amendment of the United Statesââ¬â¢ Constitution. This revision states: Congress will make no law regarding a foundation of religion, or forbidding the free exercise thereof; or condensing the ability to speak freely, or of the press; or the privilege of the individuals quietly to amass, and to request of the legislature for a review of complaints. Opportunity and fundamental individual freedoms, for example, these are generally practiced in numerous common constitutions. In any case, this isn't the main common trademark that the U.S. Constitution imparts to those of the remainder of the world. Different nations, for example, Poland have the compelling arrangement of the partition of forces working with them, as does the United States. We as a whole realize that the detachment of forces was set up with the goal that nobody explicit gathering in the legislature would have the option to rule our nation. This idea is a lot of like Polandââ¬â¢s method of keeping the force out of one single unit. Article 10 of the Polish Constitution states: The arrangement of administration of the Republic of Poland will be founded on the division of and balance between the authoritative, official and legal forces. Administrative force will be vested in the House of Representatives and the Senate, official force will be vested in the President of the Republic of Poland and the Council of Ministers, and the legal force will be vested in courts and courts. Since more than one nation utilizes this technique and has been fruitful for a long while, it is protected to state that this specific method of running the legislature is reasonable and successful. Other successful measures have been taken by the U.S. to guarantee an easily worked government. Much like the Constitution of the United States, the German constitution holds the law of reasonable, free, and mystery races.
Saturday, August 22, 2020
Business Model for Activity System-myassignmenthelp.com
Question: Examine about theBusiness Model for Activity System. Answer: Presentation This article will examine the comprehension relating to the idea of plan of action alongside the manners by which hypothetical comprehension relating to the plans of action can be used for the clarification of advancement process, esteem appointment and worth manifestations in associations, all things considered. The scholastic writing as for the plan of action will be investigated for the examination of three significant ideas of plans of action e-plan of action paradigms, plans of action as action frameworks and plan of action as an expense/income engineering. The examination of such ideas will be performed both separately and furthermore concerning each other under the umbrella subject which is related with the plans of action. Idea of Business Model A plan of action is the verbalization of rationale. Information alongside other proof is given by it which portray the manners by which the business prompts the creation just as conveyance of significant worth to its clients. A layout with respect to the design of costs, incomes and benefits connected to the venture doing business gives that worth is given by the plan of action. The issues which are related with a decent plan of action configuration share an interrelationship with one another and lie at the center of building a manageable upper hand. In this way, a plan of action is a portrayal of the way where worth is made and conveyed to the clients by the venture and how installments that are gotten are changed over to benefits. On the off chance that the business pioneers wish to get benefits from advancement, it is basic that they exceed expectations in plan of action structure and item development and furthermore comprehend alternatives identified with business plan, mechanica l directions and client needs. It gives meaning of the business rationale that is required for winning benefits and after selection it portrays the way where the firm goes to showcase. For guaranteeing upper hand, the plan of action ought to be productive and successful (Teece, 2010). Despite the fact that plans of action are an essential piece of exchanging and furthermore of financial conduct, the idea of plan of action picked up pervasiveness with web approach in the mid-1990s and has gotten from that point forward (Teece, 2010). Certain creators are additionally of the view that the development of this idea and its utilization broadly may have been driven by online worlds degree (Amit Zott, 2001). The other driving variables may be quick development in the business sectors that are rising, enthusiasm for issues relating to base of pyramid and extending ventures just as associations that rely upon post modern advancements (Thompson MacMillan, 2010) (Perkmann Spicer, 2010). Conversation of the different thoughts E-business Archetype e-business alludes to working together electronically. It comprises of e-markets, web based business and business that are web based and the reference is to the associations leading business exchanges with their purchasers just as their colleagues through the web (Mahadevan, 2000). Advances that have occurred as of late in data innovations and correspondence like the rise and furthermore the fast development that has occurred of the web alongside the quick derease in the expenses of correspondence and driving have prompted better approaches for creation and conveyance of significant worth that have brought about open doors for making trade components just as exchange structures of eccentric kind (Amit Zott, 2001). Alongside it have come the opportunities for planning hierarchical plans that are new and length limits (Dunbar Starbuck, 2006). Such advancements have brought about the opening of new skylines which encourage planning of plans of action so associations are empowered to cha nge in a crucial manner in regards to the way in which they compose as well as take part in trades of financial nature inside just as over the limits of both the undertaking and industry (Mendelson, 2000). This likewise includes the way wherein the communication happens between the clients and the providers (Brynjolfsson Hitt, 2004). The vital driver for expanding regard for plans of action and therefore the development of hypothesis identified with the themes (Ghaziani Ventresca, 2005) (Yip, 2004). Research on models of e-business might be sorted out into two correlative streams right off the bat the nonexclusive e-plans of action giving typologies and also e-plan of action segments. Plan of action as an Activity System Expanding consideration has been gotten from business tacticians and schools who have indicated enthusiasm for giving clarification of the organizations upper hand, execution and worth creation. Plan of action idea has been utilized for clarifying worth creation if there should arise an occurrence of arranged markets (Zott Amit, 2008). The attention is on the exercises of the firm with their system of accomplices. In any case, it has been recognized by the researchers that the plans of action are not executed by the firm in serious vacuum and plans of action are utilized as a methods for rivalry between firms (Casadesus-Masanell Ricart, 2010). Consequently, a potential source relating to upper hand is the plan of action (Markides Charitou, 2004). The more up to date and compelling models give curiosity that lead to esteem creation that is prevalent (Morris, Schindehutte, Allen, 2005). A focal job can likewise be played by the plan of action to clarify the organizations execution. Plan of action is considered as a bringing together develop for giving clarification of firm execution and its upper hand. It is portrayed as a strategy by which the assets of the firm are constructed and utilized for offering better an incentive to the clients and bringing in cash while doing this (Afuah, 2004). Plans of action are additionally considered as augmentations of focal thoughts in instances of business techniques. It may give the firm an upper hand which is unique in relation to its market position. Undertakings tending to comparative client needs and seeking after comparative techniques of item market can have shifting plans of action (Zott Amit, 2008). The methodology generally stresses on upper hand, esteem catch and rivalry while the accentuation of plan of action idea is on joint worth creation, association and participation (Mkinen Seppnen, 2007). Plan of action additionally emphatically rotates around the standards of significant worth creation which is client centered (Mansfield Fourie, 2004). According to this point of view, the example identified with the monetary trades of the firm with outer gatherings is incorporated in the plan of action ((Zott Amit, 2008). The basic insights about the offer of the firm for its various partners and furthermore the organizations action framework are utilized for making of significant worth and its conveyance to the clients (Seddon, Lewis, Freeman, Shanks, 2004). Cost-Revenue Architecture According to this point of view that is more functionalist, plan of action supplements innovation which is seen as plans of action empowering agent and not a segment of the idea. The opposition and assets are not taken as segments of the idea of plan of action. Its principle rationale is around the incomes and expenses of the firm, the incentive it furnishes to its clients alongside the worth catching systems. Thus, it is a methods for advancement. Usage of Business Model Conceptualisations in Analyzing and Solving Problems The plan of action conceptualisations have been used by procedure researchers regarding the organizations rationale, its methods of working and the manner by which it makes esteems for the partners. This idea on a superficial level shows up equivalent to that of the thought of methodology. Be that as it may, they are unique and the plan of action mirrors the acknowledged methodology of the firm. It helps the firm in e-business, esteem creation, execution, continuing upper hand and as a methods for development by furnishing the clients with offer. The plans of action vary from procedure in instances of urgent possibilities on which a methodology that is all around planned may be based. Business Context and Change in the Business is Inevitable In the business condition of today, there is nothing which stays still. There has been a consistent increment in the paces of progress looked by business associations in past five decades. Business conditions have gotten profoundly unpredictable. These are for the most part a resultant of data and correspondence innovation, increment in the progression just as democratization of the economies all through the world. Henceforth, change has gotten unavoidable and is a normal element in a business. In this way, the administration needs to give it fundamental consideration for getting business execution that increments ceaselessly (Thomas, 2014). A case of an association that needed to change its plan of action is Google. At first the organization didn't have a plan of action. It was unfruitful association before all else and was mishandling for stable income. After it made some gainful raids by offer of search apparatuses to organizations and furthermore its own innovation identified with search to other web indexes, an extreme change obviously occurred for Google. AdWords program was propelled by the organization in 2003 through which organizations could publicize to individuals who were scanning for specific things on Google.com. Overnight this ended up being a triumph and Google turned into an inquiry device which end up being extremely mainstream for the publicizing juggernaut. $21 billion benefit was accounted for by the organization to be created in 2008 through publicizing driven income. AdWords still makes up a lions portion of the all out income just as benefits of Google. End Increment in comprehension according to plans of action and the spot that they hold in the corpus of the authoritative just as sociologies give help with
Friday, August 21, 2020
Definition of Export Quotas
Meaning of Export Quotas Free Online Research Papers Fare shares are explicit limitations or roofs forced by a trading nation on the worth or volume of specific fares to shield local makers and buyers from transitory deficiencies of the products influenced or to support their costs in world markets. (Http://en.wilipedia.org/wiki/World_Trade_Organisation)Some universal item understandings unequivocally demonstrate when makers ought to apply such limitations. Fare portions are additionally frequently applied in organized advertising understandings and willful restriction understandings. There specifies two words: deliberate promoting game plan and intentional limitation course of action. As to precise advertising game plan, it is a respective course of action whereby a sending out nation (government or industry) consents to diminish or confine trades without the bringing in nation utilizing amounts, taxes or different controls on Imports. Here, this paper will concentrate on trade amounts. Regularly the word intentional is set in cites o n the grounds that these limitations are normally executed upon the request of the bringing in countries. Normally willful fare restriction (VERs) emerges when the import-contending enterprises look for security from a flood of imports from specific trading nations. VERs are then offered by the exporter to mollify the bringing in nation and to keep away from the impacts of conceivable exchange restrictions with respect to the merchant. Hence VERs are once in a while totally intentional. Much the same as the ââ¬Å"warâ⬠among America and Japan on Auto business, America embrace along these lines to force Japan diminish the auto send out quality to America intentional. There is another model, Nations in Europe have established that so as to be increasingly serious, they should meet up as a solitary market so as to pool their assets. This implies unification of many exchanging approaches inside Europe. One normal strategy that Europe enacted so as to help their industry is the fare restriction on copper scrap. This guideline was sanctioned so as to secure the copper and metal makers in Europe. The copper scrap trade limitation kept the cost of this crude material low. So as to diminish the cost of copper and copper-composite piece to their metal plants, the European Community forced fare portions on these taw materials. These portions were set by the European Community in 1971 during a copper and copper-amalgam lack. The United Kingdom has an additional limitation to this fare portion. With the assistance of these fare amounts and different limitations, metal plants inside the European Community had the option to buy scrap at moderately lower costs. The fare restriction keeps the copper and copper-amalgam scrap inside Europe since organizations can't trade these materials. This causes an excess of copper scrap inside the European Community. So as to sell these crude materials, organizations should incredibly diminish their costs. These limitations have permitted the European Community to control the world market to further their potential benefit. VERs have been utilized since the 1930s in any event, and have been applied to items running from materials and footwear to steel, machine apparatuses and cars. They turned into a well known type of insurance during the 1980s, maybe partially in light of the fact that they didn't damage countriesââ¬â¢ understandings under the GATT. Because of the Uruguay round of the GATT, finished in 1994, WTO individuals made a deal to avoid executing any new VERs and to eliminate any current VERs over a multi year time frame. Exemptions can be conceded for one division in each bringing in nation. The WTOââ¬â¢s expressed objective is to improve the government assistance of the people groups of its part nations, explicitly by bringing down exchange obstructions and giving a stage to arrangement of exchange. Its primary strategic ââ¬Å"to guarantee that exchange streams as easily, typically and unreservedly as possibleâ⬠. This primary crucial further determined in certain center capacities serving and defending five basic standards, which are the establishment of the multilateral exchanging framework. Since its entrance into WTO, China has gotten significantly more open and gotten continuously coordinated into the world economy. In its most essential terms, the understanding brings down duties, builds access to Chinaââ¬â¢s advertises by outside makers of certain wares through duty rate shares (TRQs), and totally expels quantitative limitations on others. Consequently, China shows signs of improvement access to remote markets for its horticultural items, just as various more subtle advantages. Previously, numerous organizations in china do materials experienced issue: exchange limitations. They knew how they would really get the product from China to the U.S. The issue was send out shares. Anybody producing abroad needs to give close consideration to the subtleties of U.S. economic agreements. What's more, that is particularly evident in the style business, in light of the fact that the U.S. government sets exacting cutoff points on remote made attire. When those standards are built up, makers must acquire the rights to trade certain measures of specific things to the U.S. Gaining those rights is basic in light of the fact that a makers items can't leave China without them. Under the Agreement on Textiles and Clothing of the WTO, from Jan. 1, 2005, quantity the board on worldwide materials exchange was surrendered. At present, the all out volume of Chinas materials send out records for one fourth of the worldwide materials exchange volume. As indicated by the gauge made by the WTO, the exchange volume of Chinas materials 2005 will represent a portion of that for the entire world. As demonstrated by the information gave by Chinas customs workplaces, since the crossing out of quantity on Jan. 1 2005, the fare of certain Chinas materials send out lifting amount the board has strongly expanded in volume, yet diminished in cost. The fare of Chinas worldwide materials expanded by an edge of about 30%, predominantly to the EU and the USA. While send out was expanded, the value fell by 30% as a difference. The change likewise occurred on Chinaââ¬â¢s agrarian exchange. Since Chinaââ¬â¢s passage into WTO, its rural fare has appreciated a significant development. The traded rural results of China are primarily made out of cultivating items, domesticated animals items, and sea-going items, which have delighted in various development in send out. In 2004, the fare volume of the cultivating items was USï ¹ ©6.10 billion, with an expansion of 64.3% in examination with that of 2001, that of vegetables was USï ¹ ©2.54 billion, that of organic products was USï ¹ ©0.92billion. The fare volume of domesticated animals items expanded by 18.6% contrasted with the year 2001, with a fare volume of USï ¹ ©3.14 billion, among which the fare volume of meat was USï ¹ ©0.56 billion and that of poultry was USï ¹ ©0.14 billion (with an exceptional lessening in correlation with USï ¹ ©0.59 billion out of 2001). The fare volume of amphibian items was USï ¹ ©6.66 billion, with an expansion of 65.5% contrasted with 2001. The fare volum of grain continued as before as that in 2001, added up to USï ¹ ©1.56 billion. 2001 2002 2003 2004 US million % US million % US million % US million % Absolute Export 15,975 100 18,019 100 21,243 100 23,030 100 Grain 1,554 9.7 2,223 12.3 3,257 15.3 1,564 6.8 Horticulture 3,712 23.2 4,239 23.5 5,148 24.2 6,097 26.4 Creature Products 2,645 16.6 2,548 14.1 2,688 12.7 3,137 13.6 Amphibian products 4,022 25.2 4,506 25 5,263 24.8 6,657 28.8 Others 4,042 25.3 4,502 25 4,887 23 5,635 24.4 In any case, quantity undoing doesn't imply that exporter will introduce a facilitated commerce period. Notwithstanding standard, there are additionally other non-duty factors influencing worldwide materials exchange, for instance, levy and green obstruction. In this way, the wiping out of portion won't bring about essential and progressive changes to the worldwide market. As the exporter, it might confront new types of exchange protectionism. Some created and creating nations have united, prepared for setting up limitation on send out. When these nations connect hands to force obstructions for trade, exporter will endure genuine misfortune in its privileges, while other related items will likewise be seriously undermined, and even may need to exit from the universal market overall. Along these lines, a few Governments has embraced a progression of measures, for example, forcing send out levy to support fare of results of high included qualities, in this manner further improving the structure of fare, continuing improving the general monetary viability of the business of fare, just as its worldwide intensity. As the chinaââ¬â¢s Textiles send out permit for instance, After Jan. 1 2005, there has been a genuine increment in amount and abatement in cost for fractional materials sends out which have been lifted portion the executives. On the off chance that this marvel proceeds, different nations may utilize the chance to actualize exchange security. The measures utilized by the Ministry of Commerce will enormously confine the huge volume of materials sends out, along these lines improving the materials universal exchange condition. From Mar. 1 2005 on, the Interim Method for Automatic License of Textiles Export will be actualized, to be specific, a fare permit must be applied for materials send out. The fare permit framework utilized by the Ministry of Commerce is to improve measurements, investigation and checking of materials trade, post insurance messages on quickly developing sent out materials to administrators, and direct and normalize the precise fares of the endeavors. At present, many created nations have utilized the technique to accomplish 24-hour observing of imported and sent out wares. The Interim Method for Automatic License of Textiles Export is convenient and powerful in proclamation, be that as it may, it will even now require some investment and practice for check whether it is operable and helpful for lightening endeavors trouble. There is additionally one thing we could use for reference from China that called Indust
Tuesday, May 26, 2020
The Benefits Of Using A Term Paper Writing Service
The Benefits Of Using A Term Paper Writing ServiceThe use of a term paper writing service can be one of the best tools you have when it comes to having your ideas and thoughts organized. Term papers are one of the most popular forms of academic papers, as they tend to be extremely well structured and can be an excellent learning tool in terms of learning the various aspects of a subject. In fact, term papers tend to be something that many students really take a liking to, as there is always something which can be taken out of them to enhance their own experiences. Even teachers love to see the result of these papers, as they tend to be highly valued by students themselves.It is no secret that most students find writing term papers quite stressful. This is primarily because it requires so much preparation and concentration which students really struggle with at times. The amount of writing required can be on the larger scale as well, and this is where the term paper writing service ma y prove to be an excellent help. You will find that once you have started writing the paper, you will realise that the task is easier to tackle as compared to it was before. You will be able to create a great outline for the piece, and this will make it much easier for you to structure it and present it to your teacher for grading.You may also find that you are enjoying your term paper writing service more, as it helps you break down the process and makes it easier for you to work through the material. Your task may be a little tougher initially, but you will find that when you do have a good outline of what you want to write, it becomes much easier to turn your thoughts into something that is both clear and concise. You will also find that the process is a lot more fun than you might have thought it would be.Another great thing about using a term paper writing service is that you are not likely to find any one who has the same goals as you do when it comes to working on a term pape r. These services are not designed to help you produce something of value, as they have been created to help individuals keep organized. As such, they have more room for you to explore and express yourself and this is how it makes the service so much more beneficial.Using a term paper writing service can be a brilliant way to ensure that you have a professional, enjoyable time when it comes to creating your term paper. For example, you may be able to save a lot of time from the very start, as you will be able to get in front of the computer as soon as possible to start working on the piece. Then, you will also be able to utilize a method of presentation that is unique to the term paper service.If you are working on a term paper for your class or in your own project, you will be able to find an entire range of options for how to present the project. The service will provide you with all of the necessary formatting that you need to ensure that the paper is both clear and concise. This will certainly benefit the student in the long run, as you will be able to analyse the paper much more thoroughly.If you are currently working on your term paper, or are planning to start working on one, you should definitely consider using a term paper writing service. These services can provide you with just the right level of support for the project that you are working on, as well as a whole host of other features. Not only will you find that you have a great time working on the paper, but you will also find that you enjoy your own creation much more.
Saturday, May 16, 2020
Ethics And Ethics Of Religion - 1574 Words
If you pick up a paper or magazine today most of the articles contain topics involving religion in the workplace or religion in the US military. It is hard for any Air Force member to go throughout their career without having to deal with religion in the workplace as a trending topic. ââ¬Å"After entering the 21st century religion in the workplace has impacted not only schools, most major cooperationââ¬â¢sâ⬠(Ludolph, R. C., Wolfe, A. A. (2013) , but the United States military across all the branches of the uniform service. In this paper I will be using two ethical theories and one ethical perspective to persuade you into believing that religion has a place in not only in todayââ¬â¢s military but in every cooperate workplace or simply argue the factsâ⬠¦show more contentâ⬠¦(Religious Freedom the Military: An Ongoing History. (n.d.). Supervisors and commanders are often reluctant to raise concerns over the impact of religious practices in todayââ¬â¢s workplace . The first amendment to the Constitution, which is part of the Bill of Rights, guarantees freedom of religion, speech, the press, and assembly. The first amendment provides the following: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof... Supporting the right of free expression relates directly to the Air Force core values and the ability to maintain an effective team. It requires all military members to recognize that individuals within your workplace and the Air Force community hold diverse beliefs. Airmen are in an environment where their coworkers subscribe to many different viewpoints, groups, denominations, orders, affiliations, and persuasions. Within each of these varied expressions, all Air Force members are able to choose to practice their particular religion, or subscribe to no religious belief at all. Recognition and application of this right requires you to portray a great deal of respect, understanding, and support. ââ¬Å"Religion is often understood as an institutional and organizational domain, confined and determined by creeds, theologies, and doctrines about manââ¬â¢s current and eternal destiny, his relationship with himself and others
Wednesday, May 6, 2020
How Did Africans Respond And Resist European Penetration...
How did Africans respond and resist European penetration and occupation of Africa? The Africanââ¬â¢s responded and resisted the European penetration and occupation Africa in four major ways. The everyday Africanââ¬â¢s made the first major act of resistance. Their main plan of action was to make it difficult for the Europeans to find or capture them. They did this in a number of ways, the first was resettling in places that were hard to find. They settled in remote areas, caves, swamps, and mountains and built ramps, fortresses, and planted poisonous plants all in an effort to protect them from being captured. Others transformed their habitat and manner of the land they occupied. One town was built on stilts in water too shallow for the ships which allowing the natives to see approaching raiders and act appropriately. Another town built houses that were shaped like termite nests tricking the raiders. The resistance of the African Elite helped give their natives the courage to st and up to the European raiders. Many Kings such as; Nzinga Mbemba, Obas Benin, Tezifon, Agia, and Almamy resisted the Europeans by banning the sale of slaves and refusing to give up their people. One example of this resistance occurred when the French had a ship waiting to go back to Europe that they were unable to fill, the French then sent people off to fetch slaves, these people went to Almamy of Futa, who had forbidden slavery, Almamy stood up to the French and refused to allow them to take his people.Show MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words à |à 656 Pagesdetermining beginnings and endings that accord with major shifts in political and socioeconomic circumstances and dynamics rather than standard but arbitrary chronological break points. 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Tuesday, May 5, 2020
Healthy Hospital Modern Medical System
Question: Discuss about theHealthy Hospital for Modern Medical System. Answer: Introduction Information system provides an attractive opportunity for dishonest employee in sensitive job position to develop and implement fraudulent schemes. Many different types of technical information scheme can be implemented to control this situation to occur and detect the errors. In some case employee plays an important role in development process to improving the system. The internal auditor with strong information system can specify the problem and correct the areas of the conflict. Healthy Hospital is a large hospital located in San Francisco, California, USA. Established in 1912, affiliated with prominent university and medical school, and developed a mile stone in excellent reputation for women and child hospital. Hospital consists of 340 in bed patient, with 420 physicians in medical staff department. It has estimated in 2010 with a budget of $ 250 M and total assets amounted to $ 300 M., the hospital provides all kinds of medical supports to the greater San Fransico Community (Le vi, 2013). Body Healthy Hospital is an organized operating system where is maintains unified audit practice with effective knowledge and capacity to high rate of business development. The hospital has two Certified Information System Auditors; it has all facilities of modern medical system with critical care, home health care and ambulatory. However for last few years it has increased its profit with modified account system and audit policies, which prevents in protecting the safety and security of the records. Moreover the admin accounts staffs are working day and night to make the process more effectively the Hospital reaches successful venture. It has enable the vender to more alert to provide the best quality of services to offer them. Example can be cited to prove the use of effective business measures to its internal and external associate is use of Key Accounting System AS/400 and TANDEM software application program(Chfer et al., 2010). As we know each and every organization wants get success in account of business terms. It can only be possible if there is a unified account and audit process for growth and development of the firm. Similarly Health Hospital has adopted some measures to prevent the fraudulent and get the accounts corrected in systematic manner. The incident can be described to make the process more prominent like use of strong background of investigation and involved sensitive departments (i.e., Admin, Accounts, and Finance IT). During the routine audit process the Finance or Accounts Manager exercise its knowledge and skills to develop the process of accounting. In addition to that several other accounting policies can be implemented for internal checks and controls, like sample techniques, surveys and even in depth reviews of the books of accounts with practices and policies laid by the accounting system in the audit format. Moreover the reviews of account payable, account receivables, Human Resou rce Management policies are also taken into account while dealing with this process (Teece, 2010). Matt Harris was from the very beginning was eager, curious and personable to work for Healthy Hospital, he was very clever to built a good relation with his senior management ,so quickly hired as temporary accounts payable clerk. Being a temporary clerk Matt Harris as one independent contractor. As a normal process HH paid all its contractors and suppliers through account payable module of its financial information system. As time progressed Matt Harris was absorbed as full time staff. Although Matt was not working a temporary staff and was not treated as an independent contractor, his accounts payable details was not deleted he started to use undue advantages of fringed benefits (e.g. health insurance, vacation pay, disability insurance) and regular paychecks, which were process through oracle(Lokanan, 2014). Apart from Harris, Track Downs, Elinor Linz Steven Jones were held accountable for this fraud as his independent contractor accounts was not deleted due to negligence and moreover Track Downs had taken Harris as temporary staffs without any interviewing any other else or even request for any background check or investigation. At the same time being an assistant account payable manager Elinor Linz who had serious worked for a long time in Healthy Hospital had committed a mistake without any intention paved a way of missapproation of accounting which caused huge set back to the Healthy Hearth. In other hand if proper verification of checks, copies of report, information system reports, and cash disbursement reports can be check in regular interval the problem can be solved at the beginning. In this context Internal Audit Manager can play a vital role in improving this situation by his knowledge and skills. In this particular case as an Audit Manager one should be always ready with solution with verification of books of accounts, all relevant data related to cash, credit and even debtors .Even it should be kept in mind the audit manager will have keep eye on day to day transaction of accounts, banking details and every entries done on the accounting packages. It will be really good if one should exercise the practice of regular accounting and weekly plan of audit, review the books on daily, weekly and monthly basis. Effective feedback session can be kept on regular basis where the working of the staffs will be analyzed on weekly basis. Apart from this other policies can be implemented by using third party vender where each and every book of accounts will be verified and audited on monthly basis, where frauds, errors and misappropriation of accounts will be detected and s olved with immediate effect. It will result a good effect on the accounting process (Zwaan et al., 2011). Audit is accounting process where it recognizes the facts and figures pertaining to books of accounts. It is a continuous process which follows the rules of Companies Act. It mainly highlights the gray areas of accounts where frauds and errors can be proved by the evidence of sufficient materials which can effective opinion with fair and true views(Bentley et al., 2013). Prevention of error and fraud is a responsibility of the management. As an auditor can help the management in drawing attention to the weakness in the internal control system and suggest remedial measures. The reporting on the degree of reliability of financial statement is the main objective of auditing, detection and prevention of frauds and errors is only the secondary objective. However the main objective of audit is to ensure extent in specified circumstances. The auditor can be appointed for evaluating efficiently of various operation procedures or to check the property of the transaction or to examine the adherence of policies and procedures. Audit becoming social orientation day by day as it measures the performance of the business and thereby helps the society in the following ways, like utilization of the resources available and using it in systematic way. It enhances quality, improvement and safe guard the interest of the people associated with. Accelerate fair trade pract ice and pollution control, advancement in efficiency productivity with broad outlook. Some typical methods of auditing are vouching, depreciation, Reserve surplus and verification and valuation of assets and liabilities(George Buyse, 2015). As going through the passage one thing is clear Healthy Hospital had huge name and fame in health field with all resources available at one shot with qualified and experienced staffs, but one was clear the error occurred by simple mistake only by mere negligence. The problem can be eliminated only by presence of mind, say for example a temporary staff who had been working as independent contractor has its vender accounts with company, but later one he was absorbed as permanent staff ,then it was the duty of the accounts executive to delete the account. At the same it is ensure that the company should check and verify the staffs before they are boarded and proper interview process will be conducted for better understanding. In this particular case the situation was troubling and people were involved in the matter, making mark in the brand. Due to fraud several questions were raised with functioning of the Finance Department, Financial policies, and human resource policies and above all the Information system. In a nut shell the effective solution can be involved by ensuing the books of account should be audited on regular basis based on Cash Books, MIS, Bank details and above all effective accounting policies. One the frauds are detected it is necessary to make certain policies which can be followed to eliminate the problem only be implementing proper sets of legal procedure, verify the books of accounts ,using sampling theory and updating the books on regular basis, improve internal control and checks, governance and protection aga inst future fraudulent activities(Sait, 2013). Conclusion The auditor plays a vital role in verification of accounts while coordinating with regular visit to its clients ensuring the efficiency of the books are updated on regular intervals. In the same note it is mandatory that the Annual Reports are generated at the end of the financial year a par the company law. Mostly it is seen that capital loss are being enquired the company it is the prime duty of the auditor to create policy where the gap can be minimized ensuring better result. Continuous audit can be done with company for safety and security measures. References Alabede, J., 2012. The role, compromise and problems of the external auditor in corporate governance. Research Journal of Finance and Accounting, 3(9), pp. 114-126. Available at : https://pakacademicsearch.com/pdf-files/ech/519/114126%20Vol%203,%20No%209%20(2012).pdf. Bentley, K., Omer, T. Sharp, N., 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research; 02(30), pp.780-817. Available at : https://ifas.xmu.edu.cn/uploads/soft/150529/2-15052ZU502.pdf, Chfer, W., Kroneman, M., Boerma, W. Berg, M., 2010. Health systems in transition The Netherlands: health system review. 12(1), pp.xxvii-1; Available at : https://dare.uva.nl/record/417880. George, S. Buyse, M., 2015. Data fraud in clinical trials. Clinical investigation. 2015;5(2):161-173. Available at : https://www.future-science.com/doi/abs/10.4155/cli.14.116. Levi, M., 2013. Regulating Fraud (Routledge Revivals): White-Collar Crime and the Criminal Process. Routledge. Available at: https://books.google.co.in/books?hl=enlr=id=I_42AgAAQBAJoi=fndpg=PP1dq=information+systems,+organisational+procedures,+and+business+processes+the+reasons+th. Lokanan, M., 2014. How senior managers perpetuate accounting fraud? Lessons for fraud examiners from an instructional case. Journal of Financial Crime. 21(4):411-423. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/JFC-03-2013-0016 Sait, H., 2013. Auditing and analysis of energy consumption of an educational building in hot and humid area. Energy Conversion and Management. 66:143152. Available at: https://www.researchgate.net/publication/235423899_Auditing_and_analysis_of_energy_consumption_of_an_educational_building_in_hotand_humid_area Teece, D., 2010. Business models, business strategy and innovation. Long range planning, pp.172-94. Available at: https://www.fce.austral.edu.ar/aplic/webSIA/webSIA2004.nsf/6905fd7e3ce10eca03256e0b0056c5b9/355c3d55983b170d03257d3a006eff18/$FILE/Teece%20Busines%20Models.pdf. Zwaan, L., Stewart, J. Subramaniam, N., 2011. Internal audit involvement in enterprise risk management. Managerial auditing journal, 26(07), pp. 586-604. Available at: https://eprints.qut.edu.au/69998/4/69998.pdf
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