Beginning the Audit Process

Beginning the Audit Report Peter Serunjoji ACC546 January 15, 2012 Arlette Peoples Beginning the Audit Report MEMORANDUM TO: Larry Lancaster, Chairman, President, and CEO of Apollo Shoes, Inc. FROM: Matrix Certified Public Accountants (MCPA) Inc. , DATE: January 15 2012 SUBJECT: Beginning the Audit Report (Engagement letter, Engagement checklist, Outline of timeframes and milestones of the audit) Dear Mr. Lancaster, This letter is to confirm the understanding of the arrangements for the objectives and terms of the upcoming auditing procedure for Apollo Shoes, Inc. Our firm is pleased to continue to work with your company and perform the audit of the year ending on December 31, 2011. Our PCA staff members would like to confirm the audit objectives, terms, limitations, and nature of the services provided for this engagement. The highlight of our services will cover auditing financial statements that include the income statement, balance sheets, statement of retained earnings, and the statement of cash flows. The financial audits will make sure that financial statements are presented according to General Accepted Accounting Principles (GAAP). Since investors, creditors, managers, and government agencies use these statements, it is very important for the auditor to ensure all financial statements conform to GAAP (Arens, Elder, & Beasley, 2006). The audit team will also examine and measure the operational performance by studying specific parts of the organization and evaluate the effectiveness and efficiency of operation activities on the financial statements. Our firm will gladly provide reasonable, but not absolute, assurance services that are performed by professional auditors to enhance the credibility of nternal controls, IT systems, financial statements, compliance with regulation and human resource practices. Our auditors will express conclusion reports that will enhance the confidence of users, creditors, bankers, and management. One of the assurance services provided by our firm is attestation services. â€Å"An attestation service is a type of assurance service in which the CPA firm issues a report about the reli ability of an assertion that is made by another party. Attestation services fall in to four categories: audit of historical financial statements, effectiveness of internal control over financial reporting, review of historical financial statements, and other attestation services that may be applied to a broad range of subject matter† (Arens, Elder,    & Beasley, 2006, p. 9). Our team will help to define material weaknesses in the internal controls that can occasionally create material misstatements in the financial statements. With the experience of our team, it is possible to determine whether deficiencies in the reports are significant enough to be considered material weaknesses. The team will first work with the high-risk areas that require additional attention. These areas are sales and sales allowances, accounts receivable, inventory, expenses, property and equipment purchases. We will report our opinion after we are done with all the tests. We will discuss our opinion with you if the result is qualified opinion or if we have any concerns with continuing this engagement. Auditors will obtain documentary evidence to support their testing for the internal control and the examination of all transactions to verify the sufficiency of the information. Our team will need to gain an understanding of your control structure and perform assessments to determine any control risks. However, auditors are not responsible for providing assurance on internal control or identifying significant deficiencies. In addition, auditors are not responsible for detecting errors or frauds that are immaterial to the financial statements. Auditors can provide a detailed examination of all transactions that are performed under a high risk of material errors and can notify the audit committee if any significant deficiencies are deducted. Apollo’s management is responsible to maintain effective internal control over financial reports and make sure the company complies with the laws and regulations. Our team demands that the management provide us with all financial records and related information. We will require that your management team provide us with a letter to confirm management responsibility for the preparation of a financial statement in conformity with GAAP and provide all information necessary in a timely basis for our audit process. The timing of the auditing process and the schedules are listed below for your review. The timely completion of this work will be at the end of our audit work. Our firm’s fees of the auditing process are to be estimated on a base of hourly rates. Our initial estimate of total fees, $250,000. 00, will be billed as work progresses. In the case of unusual circumstances, the fees may be adjusted to the new expansion of the engagement. Unless terminated, amended or otherwise superseded, this letter remains effective for the future years. If your company agrees to the terms and conditions of this engagement, we would like to ask you to sign this letter and return it to us and keep a copy for your references. We appreciate providing you with our services. Accepted: Sincerely Acknowledged on behalf of Apollo shoes Company By: ________________ Name and title Date: ______________                                                                                        Audit/Engagement Checklist | Processes | Yes | No | Initial | Date | Deciding    to accept the new client, Apollo | | | | | Find out why the client wants or needs an audit | | | | | Make sure that the client understands the terms of the engagement to avoid misunderstandings | | | | | Selecting the required audit specialists staff for the engagement | | | | | Deciding on a time for a meeting with the client to explain the objectives of the auditing process | | | | | Perform    investigation about the company to determine if there is any potential liability to work with them | | | | | Specify the service that is provided by the firm to the company | | | | | Assigning the appropriate staff to the engagement to meet the Generally Accepted Auditing Standards | | | | | The staff that are assigned to the engagement must have a good Understanding the client's business and industry | | | | | Make a visit to the client’s facilities to gain more understanding of its business | | | | | Find out if there is a related party to the client which has a combined business transactions | | | | | Request for the official record of the meetings of the board of directors and stockholders | | | | | Assess the risk that the business can face in the future | | | | | Make analyses and compare all the ratios to compare the client    to industry | | | | | Prepare all documents and paper work for all the steps and procedures that was done by the auditing team | | | | | Prepare final audit reports | | | | | Outline of Timeframes and Milestones for the Audit | | | | Start Date | Expected Completion date | Activity | | | | 1/17/2012 | 1/18/2012 | Meeting with the company board and discus the engagement objectives | 1/21/2012 | 1/23/2012 | Visit the facility | /25/20 12 | 1/31/2012 | Collecting information about the company’ structure including internal control | 2/2/2012 | 02/08/2012 | Requesting management report | 02/10/2012 | 02/15/2012 | Assess client business risk | 02/17/2012 | 02/27/2012 | Perform preliminary analytical procedures | 02/29/2012 | 03/115/2012 | Prepare audit reports | The 90 days time period may be adjusted to offset any delays beyond a contracting officer’s control. Some examples of these delays are delays in receiving the results of technical evaluation and delays in receiving reports from DCAA Reference Arens, A. A. , Elder, R. J. , & Beasley, M. S. (2006). Auditing and Assurance Services (11th Ed. ). Prentice Hall, Upper Saddle River, NJ: Pearson Prestice Hall.

Medium enterprises in the society

Globalization has turned the status of the small and medium enterprises in the society. They have raised their standards to achieve the target market, promoting the business operations, perfecting their values, brands and images in the market. Research indicates that the correlation appears to be evident between the business entities and efforts help to boast the opportunities and the image of these small enterprises in the economy. The progress has further been indicated to shift upward from the ability to assimilate high technological demands that are at par with the global standards at all times of the modern consumers.Walnut club is one of these enterprises, in which the brand image is tremendously given the prestige in UK and EU hotels and motels. The restaurant has started the business just recently but has managed to open several outlets in the area. The main branch of the club is in Hathersage, while services of catering music and other traditional arrangements of functions a nd meals are provided by the club. (Walnut Club, 2008). The club provides services to all the categories and class of people and so many people are attracted towards the club.The club deserves the resonance of the people and provides satisfaction to all its members. The club has many international clients and it has observed the movement of these clients for the sake of fame and image. b) Aims and objectives of the study To effectively determine how small and medium enterprises are able to promote the value and brand image for higher productivity and profitability amidst the highly dynamic global competition, this study seeks to attain the several aims and objectives.To begin with, using Walnut Club as one of the most successful business in the group of small and medium enterprises, this paper will seek to establish the best management practices for achieving such high levels. In this respect clear evaluation of Walnut management will be undertaken in all of its management units in UK. To add to that, the study will seek to establish the actual methods that Walnut Club and indeed other small and medium enterprises use to promote their value and brand image. The decision of the consumer is influenced by the role of the brand image of the Walnut club compared to the other clubs in the area.Finally, the study aims at finding out possible missing links in promotion of value and brand image in Walnut and conclude possible ways of enhancing and promoting the same demands in small and medium enterprises. Chapter Two Literature review a) Introduction The overview of the chapter related to the literacy materials is given in this chapter and the brand image promotion related to the small and medium enterprises. It therefore seeks to support the main theoretical principles of consideration in line with the objectives of the study.b) Small and medium size businesses operations Small and medium enterprise is a term mainly used to categorize the size of business units depen ding on different criteria. These businesses are categorized to have the amount of having 50-250 people in the firm in the countries of Europe. In Europe and particularly in EU has standardized the reference of SME while many of other countries globally use different ratings. It is worth noting that globally, SMEs form over 90% of the total number of business units in existence.In EU, about 65 million people are employed by SMEs operating in different sectors. As a comparison with larger business enterprises, SMEs have much higher flexibility both in their internal and external operations when compared to other enterprises. Indeed, this flexibility has been linked with their increased capacity to offer highly personalized services making them to easily win the consumers affection (Tsoukas and Robert, 2002, 74-76; Wren and Storey, 2002, 335-338; Ryan and Hiduke. 2003, 78-81). c) Customer value in small and medium enterprisesSMEs managed over the following years to create its place in the market and compare it with the other personal operations and the management interlinks. Customer value is perhaps the most important aspect of management as it defines a business unit's ability to apply different aspects of management to suit each of the consumers demands at all times. Accel (2004); Bushe (2001, 104-105) indicate that due to the fast rising ability to apply technology at all levels of management, their role in managing consumer demands has greatly increased.The ability to respond to the consumer demands with minimal bureaucracy increases their grip on the customers' loyalty. The core of the SMEs application is the due to the reduced costs and the large amount of credit owing to attract more customers to define the trend and the growth. This has particularly been important in the hospitality industry where consumers are highly sensitive not just to the size of the business unit; the quantity is deferred by the size and quality. The brand is considered as one of the key pillars in determining the road map to success for the different SMEs.Creation of the effective brand helps in creating positive perception and image to the consumers and therefore generate the required competitive capability for the SMEs (Robbins, 2005; Prahalad and Ramaswamy, 2004, 103; Kennerley et al, 2003, 65-69). Though this aspect application is hard as Fox (2005, 45-48); Donegan (2002, 56-57) indicate, it is mainly based on the overall ability of the management to relate the different aspects of the business operations and the dynamic market demands.At this point, the management should be able to leverage the enterprises' strengths and derive the core values for the staff and the consumers (DuBrin, 2006, 99-102; Goh, 1998, 15-22; Kuratko, 1997, 24-33; Roper and Hewitt-Dundas, 2001, 99-117). This ensures that interlinks between different products and services offered by the business unit are established. The establishment of the brand image for the SMEs is much more e asier and due to the simple strategic decision making and the communications the planning and the decision becomes more easier in both ways for the organization and as well as the management.d) Culture management and change demands for SMEs The organization culture is very essential in the modern business operations. Business image and value is indeed considered to be part of the overall culture where interplay of management and employees’ views, beliefs and trends in their operations dictate the ability to effectively attract customers and maintain high quality of the services offered and customer service.Through operating as a small or medium business unit, it is possible to operate in fewer teams and therefore create a highly cohesive unit to address all the demands for growth It is indeed much easier to cite areas with need for change and view change as part of the overall continuous demand to grow and move rapidly by assuming the names of small and medium. Business opera tions have recently seen a major turn in demand for diverse application of the concepts of management techniques to enhance higher levels of compatibility with the fast growing divergence needs of the consumers.The ability to enhance great levels of diversity that fits the different consumers in particularistic niches creates a competitive advantage over other similar businesses. The notion is indeed very complex with the consumer demands fast evolving with time. However, SMEs have been cited to have an upper hand in their ability to assess and re-invent their products and services to fit their different consumer needs.Though in the past researchers have generated divergent views and failed to establish a standard method for promoting diversity among the SMEs, it is clear that all lines affiliated to consumer products and services design should operate hand in hand to respond to the different consumer needs. e) SMEs and Diversity In bid to effect greater levels of diversity to attra ct and retain the consumers in Walnut, the management established ‘super' ingredients that gave all the foods prepared it a highly organic outlook that has made a must stop center.The general manager of Walnut Sean OToole points out that the diversity of the meals as it has come to be understood about Walnut, always have a new setting that reflects its different dishes that are served at any meal (Walnut Club, 2008). In addition, the management indicates that though consumers may not have the actual taste of the dishes served by the Walnut especially for the first visitors, the display and the setting of the restaurant have left them wishing to get back for similar diverse services.However, the management indicates that careful resources application should be articulated to ensure that funds are employed only to promote profitability (Engwall et al,2005, 228-431; Fan and Phan, 2007, 1121-1125). f) Leadership in SMEs Leadership for small and medium business enterprises is one o f the most important aspects that not only dictates the proposition of value and brand image, but determines their application at different instances. As indicated earlier, the direct notion of an enterprise as a small or medium business derives the necessary impetus to grow and move to the higher levels possible.Clifford (2008, 41-42) and Dettmer, (2003, 51-53) point out that leadership creates the necessity to improve the value of consumers and staff as a major facet that dictates the overall intrinsic image that later manifests itself to the outside community. Taking into consideration the need to stay atop of others and mainly constrained by the resources' availability, leadership of SMEs seeks to enhance better highly integrated system where emergent leaders assimilate different offices with minimal residual effects.It is in this view that SMEs leadership encourages instantaneous skills promotion that seeks relegation, innovation and creativity, and also networking that derives the necessary niche for establishing the best image for the consumers. g) SMEs and Technology demands Technological advancements have been cited as one of the most important tools for the 21st century businesses progression. However, it has been cited to be even more important to the SMEs in that it dictates their ability to widen their general scope within the colonization areas of target.Presently, most of the consumers in the different countries like Britain focus their status on the basis of the image of a given business enterprise (Krake, 2005, 229-331; Merrliee, 2007, 405-409). Under this consideration therefore, use of technology becomes a facilitating instrument and also an element for assessment. Technology as a facilitating agent is used in advertisements that reflect effectively on the types of services and products being offered by the business units and therefore easy value and image assessment by the consumers.On the other hand, the nature of different advertisements directly curves the necessary brand image and value of the consumers. To effectively raise the overall image of the company, the managements of SMES have sought to integrate both high technology and personalized systems to invoke holistic customer satisfaction as part of the overall value in the business unit. Chapter Three Methodology a) Introduction This chapter forms one of the most important sections of a dissertation. It is the actual basis upon which the major objectives of the study and the research question will be evaluated.Johnson (2000, 54-57) points out that the methodology section acts as a major assessment tool for determining the authenticity of the research. In this case, the Walnut club management, employees, and the consumers will form the main consideration which will be used to ascertain the viability of the hypothesis statements. To add to that, this section will offer an inclusive critique of the techniques that will be applied in the study. The major aspects o f this section will include. b) Purpose of the studyPromotion of value and brand image application in the small and medium size enterprises enables them to realize their missions and effectively trace their strategies for profitability and subsequent growth and development (Wong Ho, 2005, 155-162; Mikulecky, 2007, 45-47; National Defense University (N. D. ). 2008; Senge, 1998, 11-12). This application is reflected as a matter of different direct and indirect functions explicit in management through staff operations, perceptions, culture, and customer views.The methodology section will therefore seek to collect the major views and perception from all the stakeholders on the relationship between promotion of value and brand image of Walnut club with its enviable progress. c) Research scope and time frame As indicated earlier in the objectives of this study, the researcher will seek to establish how value and brand image can be promoted in small and medium size enterprises to raise the ir productivity and profitability in their major operations.Therefore, the study will delimit itself to affect the demands of this study to Walnut club in and its main branches in UK. With businesses’ overall value and brand image being indeed very complex, the study will further concentrate its considerations to the staff of Walnut club, and its main consumers to seek their views in relation to the objectives of the study. To effectively cover all the objectives of the study, the researcher will take a period of six months from the day of commencement for the study.Though the time appears to be long, it may turn out to be just enough or indeed much less depending with the cooperation of the respondents. d) Data and data collection Effective research according to Mikulecky (2007), is the one that has the highest capacity to apply the necessary theoretical framework and major demands of modern development with the actual field aspects to assimilate the necessary position for e ffecting growth and development. Data collection methods that are applied by the researcher indeed are the main determinant of the efficiency that will be assimilated by the study.To ensure that this research aligns with the guideline of the research questions and further steered by the objectives, the data collection methods will be designed in a manner that appreciate the nature of the research itself to assimilate the highest possible acceptable outcome. ? Primary data The data will be collected from the staff and then from the customers of the Walnut club, its members and others. The main point of the research is that on the basis of this data and the survey of the primary data conducted the data shall be the main source of information and the only link of the customers and the management.The consumers' role shall also be defined by the survey conducted. Questionnaires shall be constructed and will be used for the different levels of management and the stake holders which shall be assessed in such a manner that that basic information is reserved. It is worth noting that though observation will not be used as part of the data to be analyzed by the study, it will be a key element in supporting the major views and orientation of the study in the discussion section. Â ¦ Secondary dataThe secondary information is required to complete the initiative step of the research and to draw the result effectively of the first phase of the analysis of the survey. Though the main data counted will not be analyzed of the Walnut club, it will still serve as the major outline in the terms of promotion and the brand image in these small and medium enterprises by giving the overall view and picture of the other regions and areas globally. As a result, secondary information will be presented as a form of literature review in chapter two and three of the main dissertation.Particularly, this literature will be assimilated from major libraries, institutions, and other related smal l and medium sized enterprises websites. The literature view acts upon as the major source of the view and this helps in analyzing the data carefully. e) Samples and Sample Selection Due to the size of the Walnut club in nature and categorization, the sample will be small in size and focused to Walnut and its customers only. Therefore, the samples will include the top management, the middle level managers, and the lower level Walnut employees.To ensure better and higher viability of the results, the researcher will employ strategic sampling methods to reduce the levels of bias in the main results. However, it will leave room for random sampling method to adjust or cater for different non responses. f) Measurement and analysis of the results As indicated earlier, this study is qualitative in nature as it will seek to establish how value and image brand can be effectively promoted among the small and medium sized enterprises for growth and development of the business unit.It is from t his notion that the measurements will be developed in a format that is harmonic with the research objectives while taking into consideration of the model that will be employed during its analysis g) Limitation of the study To effectively complete the study, the researcher expects to get the following limitations. To begin with, there is a possibility of non response and late responses from different respondents. This may delay the whole study out of the expected time frame of six months.To address such problems, the researcher will schedule the questionnaires issue and interviews to start early enough during the study. Follow up will also be applied to non response and late responses. The time frame of six months that the research is expected to take is considered to be limiting in that understanding of value and brand image promotion may require more time to intrinsically comprehend its dynamics at all levels.Indeed more time for this research could assist in inclusion and use of a larger sample and review of more literature to give more accurate results. The researcher will ensure that all the available time is utilized maximally to ensure that all aspects of the study are covered. Finally, taking into consideration that Walnut club is an extremely busy business, the researcher expects to get a hard time fixing into their programs to ensure that the study do not interfere with the normal running while maintaining the necessary research standard.

Cyber Crimes Essay

What are cybercrimes and what do they consist of? Cybercrimes are defined as any illegal activity that uses a computer. The justice department goes a little more in depth and describes cybercrimes as using a computer for the storage of evidence. Cybercrimes have increased over time to something more than we could have ever imagined. The internet is went into full affect in the ear of 1990 when the Arpanet officially split into two separate networks to further facilitate usage and prevent military secrets from being found so easily. This is when the basis of cybercrime first began. There are cybercriminals which exist simply because they are drawn to the information that is contained by the World Wide Web. Nowadays, cybercriminals are much harder to track as they have evolved from the basic computer geeks who merely send viruses to another computer in efforts to crash it. They are far more advanced, and seek to steal information for their own personal gain. There are several different types of cyber criminals. They include: Script kiddies; who lack the experience to hack the larger mainframe systems. However, they are capable of doing some type of damage to unsecured systems. These types of criminals are also known as â€Å"hacker wannabes†. Also are scammers who flood one’s email with false advertisement and junk mail. The send catchy subject line for gullible victims and include links in the emails that absorb information from the victims computer. â€Å"Hacker groups usually work anonymously and create tools for hacking. They often hack computers for no criminal reason and are sometimes even hired by companies wanting to test their security† (Batke, 2011). The considered highest risk of all cyber criminals are â€Å"Insiders†. â€Å"They may only be 20% of the threat, but they produce 80% of the damage. They often reside within an organization† (Batke, 2011). The fact that there are cyber criminals establishes a new set of victims which mostly include people that are lonely, gullible, and have low self-esteem. When attacking the lonely, gullible, low self-esteemed individuals, cyber criminals normally seek their prey on social networking sites. Normally, the criminals use false identities to entice the victims. One the victim is deceived, they tend to for a sense of trust and release all sorts of personal information. This is why it is always important to keep personal information completely confidential. If one is dealing with networks that require information such as full names, social security numbers, addresses, banking information or even medical records, he or she should search or specific icons or notices within the website that assures their security. A common tactic that is used by cyber criminals is called â€Å"The New Kid Ruse†. This is when the suspect created fake webpages and uses fake images to give the idea that they are someone else in efforts to divvy up the victims personal information. Once the criminal gets one small piece of information they tend to sink the hook of deception even deeper. These acts get serious. They get so serious that eventually the cybercriminal begins to threaten the victim with exploitation if he or she does not surrender to their demands; saying that the information that has already been retrieved will be set abroad to ruin the victim’s reputations if they do not comply. â€Å"The case of Christopher Patrick Gunn, 31, of Montgomery, Alabama, who was sentenced last month to 35 years in prison for producing child pornography through a massive online sextortion scheme, provides a glimpse of how modern-day confidence men are plying their trade against the most vulnerable and unsuspecting victims† (The FBI, 2013). In this particular case, Gunn lured many minors into performing lewd acts via webcam and email. He had exploited large sums of teenage girls in various states that include Mississippi and Louisiana. He even stretched this heinous activity to some teenagers in Ireland. Cybercrimes include smallest crimes you could think of and the biggest crimes imaginative. Fraud is a cybercrime people use to commit anywhere from insurance scams and identity theft. Identity theft is a crime in which a person collects vital information from someone such as their social security number in order to pretend to be someone that they are obviously not. Just this one type of cybercrime is becoming more of a problem every day. Harassment is an example of cybercrime in which I consider to be bullying. This type of crime is done without much thought or consideration of the next person. Cybercrimes also include but are not limited to cyber stalking, cyber terrorism, drug trafficking, scamming, exchanging files of copyright material, and obscene or offensive content shared over the internet.

Affirmative Action Essay Example | Topics and Well Written Essays - 1250 words

Affirmative Action - Essay Example The United States Department of Labor has implemented the affirmative action in a number of ways that include but are not limited to targeted recruitment, employee support programs, outreach campaigns, and management development. The American society has conventionally suffered a lot from racism and discrimination. There is a strong need to make such public organizations as the health care organizations, universities and the police increasingly representative of the needs of the respective populations that they cater for. Affirmative action has conventionally been subjected to a lot of debate and controversy. Policies implemented in the name of affirmative action including the gender quotas and the racial quotas for admission in the colleges in the USA have been identified as measures to promote reverse discrimination. Accordingly, the majority in the American constitution has rendered the implementation of these actions as unconstitutional. This paper supports the affirmative action because it is a way of increasing diversity in the American society at all levels, eradication of disparity in the earnings of people based on gender, and enhancement of the literacy rate of minorities in the USA. There is dire need of the affirmative action in the American society for the creation of diversity. ... John Stuart Mill asserted that the University intends to create diversity by providing people with frequent opportunities of interaction with people who differ from them. Diversity of students in terms of race, ethnicity, religion and culture is conducive for the development of a healthy educational environment in the schools and universities as it allows students to remove their differences and enhance their understanding of one another’s culture. This is particularly beneficial for the studies of sociology and psychology as students get to look at things from a wider perspective. Patricia Gurin who is the professor of psychology at the University of Miuchigan says that students in a diverse educational setting gain better learning and their tendency to play an active part in the democratic and pluralistic society after the end of their studies is enhanced. Therefore, affirmative action is the need of universities in America. Critics see diversity as a cause of dysfunctional conflicts among the organizational personnel. However, this is a very pessimistic and extremely biased assessment of the impacts of diversity upon the organizational culture. Although there is some possibility of arise of dysfunctional conflicts among the organizational personnel because of their cultural differences, yet this problem can be tackled with effective management and the conflict-resolution practices in place in the organization. Affirmative action is the need of the society because of the widespread lack of equality in the socioeconomic status of people in the USA. There are a lot of places where some people earn more than others simply because the former belong to the majority while the

Hotel project Essay Example | Topics and Well Written Essays - 1500 words

Hotel project - Essay Example struction of the hotel are imported from overseas, and there is a need to also import many workmen form overseas, to ensure that the whole system works properly. The Hotel management company is Winegardner & Hammons Inc Description of where the land is, the size of the parcel, what are the major streets and what is close to the proposed property. The overall cost of the property. You can use a commercial real estate broker, or when you are in the area check to see which prosperities are for sale and zoned properly. This will include a map of the area or aerial shots or photos etc. The proposed location of the double tree hotel and resorts is in Wichita, Kansas. The hotel is intended as a luxury hotel which will utilize elegance and style in decoration, in order to provide customers with great services and a unique impression. The hotel’s suites and guestroom will be furnished to perfection with various oil paintings, eighteenth century English antiques and some rich mahogany furnishings. The hotel will be further differentiated as a manor home of elegance, as an art collection will be set up which blends American antiques and classic European antiques with distinctive pieces of oriental origin that will also reflect a Hong Kong heritage. This is sure to attract travelers who have a love of arts. The hotel will possess a warm, friendly atmosphere that is home-like. From Airport: 45 Miles. Kansas City Intl Take I-29 North to I-435 South to I-435 East. Continue to Hwy. 69 South. Exit at College Blvd. East. The hotel is on the left. From Wichita- I-35 North to I-435 East to Hwy. 69 South to College Blvd. East Exit. From Lawrence- Hwy. 10 East To I-435 East to Hwy. 69 South to College Blvd. East Exit. (Directions and Transportation. Retrieved from http://www.doubletree.com/en/dt/hotels/directions.jhtml?ctyhocn=MCIMSDT) Floor plan of the hotel and restaurant and how it fits on the lot. To include number of rooms, suites, meeting rooms and all other facilities. This

No need for topic Essay Example | Topics and Well Written Essays - 1000 words

No need for topic - Essay Example In ‘Underneath At All’ section, Jack Welch talks about mission and values, Candor differentiation and voice along with dignity. The ‘Your Company’ section is characterized by the aspects of leadership, hiring, people management and crisis management among others. Then again, ‘Your Competition’ deals with aspects such as strategy, budgeting and six sigma among others which are vital for remaining successful within a competitive landscape. Finally, ‘Your Career’ comprises the aspects such as right job, hard spots and work life balance (Welch 1-363). Opinion. From personal opinion, it can be stated that the book is about ‘winning’. The author Jack Welch has provided several key ideas regarding what it takes an organization and an individual to win. It also provided information about ethical aspects and the requirements to win in an honest way. An entire section of the book is allocated to describe the concepts of mission and values of an organization and the requirement to implant them in the organizational work culture (Welch 1-363). The book provides various good lessons concerning leadership and strategy. The author describes eight great things which successful leaders usually do. One of the overwhelming topics of the book is Candor, which is a truly influential ability for an individual. By reading the book, it is understood that Candor can assist in including more people in discussion, generating speed in work and reducing expenses. Furthermore, Candor can also remove unproductive politics in the organizational environment. However, this book acknowledges that if Candor is not utilized properly, it can ruin the organizational as well as career life (Welch 1-363). The most important facet of the book is that it discusses about winning from both personal as well as corporate viewpoint. For example, success of an employee can have a direct impact on the success of an

Comparing and Contrasting 4 states in Middle East Essay

Comparing and Contrasting 4 states in Middle East - Essay Example Crane was in favor of a Palestinian state, and made several declarations in contra of the Balfour Declaration, which called for the creation of the Jewish state. Israel was actually the brainchild of Theodore Herzl, â€Å"†¦who founded the Zionist political movement.†2 â€Å"On 29 November 1947, the United Nations (UN) General Assembly voted in favor of [Partition Resolution (UN Res. 181)]†¦replacing the British mandate with two independent states†¦The UN partition resolution laid down a timetable for the termination of the British mandate and for the establishment of [both] Jewish [and] Arab state[s]†¦Ã¢â‚¬ 3 Relations between the West and the Middle East were not always entirely contentious. In the McMahon-Hussein Correspondence between Sir Henry McMahon (the British High Commissioner in Egypt) and the Sharif of Mecca (Hussein bin Ali), the two men discussed the political future of the Middle East—McMahon encouraging an Arab revolt within the Ott oman Empire, since it had sided with Germany as an ally. Speaking of the Middle East, the Masjid-e-Suleiman was The Mosque of Solomon—the site where a large amount of oil was located. Palestine was a former British colony. Lebanon was a former French colony. The Druzes migrated due to the civil war in Lebanon in the 1860s. The Maydan Quarter of Damascus and the Druze was basically a riot over grain that led to a rise in Arab nationalism in Syria. In Turkey, Syria, Iraq, and Egypt—there were a bunch of â€Å"Accommodationist Notables†, wealthy prominents who were considered to have stakes in controlling mandates in the Middle East. With the advent of the Bombing of the King David Hotel (carried out by Irgun, which, like Lehi was a Zionist paramilitary organization), there were Britons, Arabs, Jews, and others killed. What had happened was that Irgun had been given a mandate by a man named Moshe Sneh. He ordered his men to dress up—one man as a Sudanese, ot her men as Arabs—in order to pass security. Someone warned the Palestine Post that the bombing was about to occur. Also, the French consulate was apparently warned in advance. However, the appropriate warnings did not go off in the Hotel, which was owned by Jewish nationals. The bombing lit off a firestorm in Britain. The bombing was decried, and Irgun was called a terrorist organization. This was done partly because Zionist Jews wanted to make a statement against a Nazi-British alliance. Anti-Jewish sentiment was also strong in Britain, and Britain’s occupancy of the Palestinian state only served to deepen the divide between Britain and what would one day become Israel. In fact, the Irgun organization would one day have their members absorbed into the state of Israel’s Likud party, which has somehow been involved in every major election in Israel since the early 1950s. Speaking about divisions of land in the Middle East, The Sykes-Picot Agreement was basically an Anglo-French agreement post-World War I that followed a previous agreement which carved Syria, Kurdistan, Acre, and Haifa between Russia, Britain, an unnamed Arab state, as well as Palestine. The pilfering of land would not be unique to the Middle East, however. Operation Barbarossa was Nazi Germany’s invasion of Soviet Union territory in 1941, Hitler claiming that his people needed more space. Hitler would continue to invade most of Western Europe and a large part of Eastern Europe. However, when he tried to march against Russia, his soldiers found themselves not