Torre Titanium La Portada - 1083 Words

Located in Santiago, Chile, the Torre Titanium La Portada is the tallest fully completed building in the city. Soaring well above its surroundings, the building possesses breathtaking views of the nearby Andes Mountains as well as the city that it dwarves. Not only is the shear height a feat that proclaims this building the greatest high rise structure of the last 50 years, but many other aspects of the building must be taken into account. To adequately measure the greatness, one must begin by looking into the building itself, and then to why it differs from ever other building created around the world. The Torre Titanium La Portada is located in between Santiago’s Metropolitan Park and San Luis Hill in a neighborhood affectionately called â€Å"Sanhattan;† Sanhattan being the high end financial office sector of the El Golf district. The building is one of the first to be built in the conceptual design of Titanium Park. Titanium Park is a four building concept, three id entical 23 story buildings, and the large 52 story Torre Titanium La Portada (Figure 5). As of today, all four buildings have been completed. All of these buildings are situated in a park-like setting along the south bank of the Mapocho River. The park includes gardens and walk-ways throughout the grounds and following the river. The building began as a design by lead architect Abraham Senerman Lamas and Andrà ©s Weil in 2007. Construction began shortly thereafter and was finished in 2010. The building cost $120

Swot Analysis The Face Of The Gaming Trade - 762 Words

SWOT Analysis The face of the gaming trade has many different companies types. The large part of these enterprises are functioning casinos that offer a wide diversity of services. The services are intended to attract not only the hardened gambler but also the people involved in other generosities. These include extravagance hotels, spas, golf, amusement parks, and many other temptations to trap patrons into the casino. Still, the gaming industry is swamped with competition that brings many threats. These threats must shove operators to become inventive and estimate opportunities to reinvent the business to uphold the market share. Operators must also be mindful of the industry weaknesses. The gambling industry is stable in many†¦show more content†¦Casino hotels, which account for most of the mainstream of industry revenue, have mostly become larger in markets like Las Vegas, much producing an annual income of about $500 million,. Weaknesses Corporations have enormous capital funds in spaces and gaming gear and typically ensure a significant quantity of debt. Gambling companies usually apply over 12 percent of their yearly income on capital investments. For businesses to advance, they naturally need to increase funds. Many companies had high debt responsibility and was exposed to interest rate danger. Gambling is a weakness that many people have Opportunities Most games, like slots and poker, are video games that are computerized. For this reason, the growth of new games and arrangements are easy. Manufacturers, such as Bally s Technologies, introduce many original models each year and often hire game designers. However, many of the games that are on the loose every year are just upgraded cosmetic differences on already existing games. There are also a few new games being presented in the market today. Many times, proceeds from gambling will go towards education, which has been lacking in funds in the last couple of years. This will allow everybody to feel better about spending some of his or her hard earned money at casinos. Threats With the continuous developments taking place in traditional and online gambling, these underground gaming facilities are the

Gender And Race Income Inequality - 1473 Words

Since the beginning of human history there has always been a power structure; who is to be on top and who is to be in the bottom. So, it comes to no surprise that America has a growing gap between the wealthy and everyone else. The United States is known as a melting pot and a country full of opportunities for all but it is also the place where upper class makes millions in an hour and the lower class only makes minimum wage. United States thrives on promoting everyone is created and treated equally but that happens not to be the case. Polls after polls shows a huge percentage of Americans biggest concern is the income inequality, the rich continue to get richer and the poor continue to get poorer, that it’s not being tribute equally among race and gender. Wealth and income inequality has grown since 1920s like never before and the question lays what is the cause and how can it be fixed. A nation that promotes on culture differences gender and race income inequality happens to be a big issue in the United States, especially in our economy. â€Å"Through prior research that race and gender inequalities exist† (Wilson 46) women and people of color; African Americans, Hispanics, etc., earn less than white men. That statistics shows that a wage gap exists between genders and race despite pay equity laws and a growing awareness of gender and race discrimination disparities continue to exist across many occupations. According to American Association of University Women EducationalShow MoreRelatedQuestions On Inequalities Of Gender Inequality1625 Words   |  7 Pages1. Inequalities of Gender 1. Discuss the various forms of Gender inequality 2. Choose and discuss two theoretical perspectives used to analyze gender inequality 3. Make sure to compare the perspectives and choose which one you align yourself with Kerbo (1994) refer to gender as the socially constructed definition of what it mean to be female or male. Sex and gender are two separate terms. Sex refers to the biological characteristics. However, gender is completely different. Gender is sociallyRead MoreThe American Dream866 Words   |  4 Pagesregardless of race, skin color, or social class, to achieve success and prosperity through hard work in a society with few barriers. All of this is rooted in the Declaration of Independence, which proclaims that all men are created equal with the right to life, liberty and the pursuit of happiness. Today, some say that the American dream can no longer be associated with the pursuit of happiness and is near impossible to achieve. The American dream can be extremely difficult to attain due to income inequality:Read MoreWhy Race and Gender Inequality Still Exist1101 Words   |  4 Pagescenturies ago, but inequalities between gender and race continue to exist. To analyze why gender and r acial inequalities prevail, human capital theory and functionalism take into account cultural, historical, and economic factors. In my opinion, the human capital theory presents a more persuasive reason. Although race and gender inequalities in the United States have diminished in the past few centuries, many aspects of these inequalities still persist today. Race and gender inequalities are covert, andRead MoreSocial Inequality Is An Important Issue In Today’S Society.1595 Words   |  7 Pages â€Æ' Social inequality is an important issue in today’s society. 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In 2007 the National C rime Victimization Survey showed that families with an income of $15000 or less hadRead MoreSocial Stratification And Its Effects On Physical And Mental Differences1216 Words   |  5 Pagespeople based on the three main organizing principles, class, race, and gender. Social class is defines as â€Å"the grouping of individuals by economic position† (Larkin, Para. 9). Members of each social class share similar income, wealth, lifestyle, social norms, behaviors, and life opportunities. Sociology theorists Dennis Gilbert and Joseph A. Kahl developed a six class stratification system by grouping individuals by education, income, and occupation. The six classes are capitalist or elites, upperRead MoreRacial Gap And Social Mobility1139 Words   |  5 PagesTalking of race or rather ethnicity in line with its effects in today’s attainment of life chances and opportunities by individuals for social mobility, we are prompted to conceptualize on matters appertaining to civil rights of individuals in various fields ranging from job allocations, medical attention, education, and distribution of resources. Social mobility refers to a tier in an open system of social strata that involves movement of various categories of people in a societal se t up and majorlyRead MoreWhy Education Is Not An Equal Opportunity For Everyone1259 Words   |  6 PagesAdrienne Rich’s essay, Taking Women Students Seriously, she speaks of the inequality mainly affecting women while subtly hinting at the inequality present in education in regards to race and class. Gender, race and class are three characteristics that work together to create either a positive or negative profile for one’s education. When delving into the content of Rich’s essay, the author clearly indicates her focus on the gender imbalance in education and how that impacts the lives of women. Women’sRead MoreEducation Is Not An Equal Opportunity For Everyone1473 Words   |  6 PagesAdrienne Rich’s essay, â€Å"Taking Women Students Seriously†, she speaks of the inequality mainly affecting women while subtly hinting at the inequality present in education in regards to race and class. Gender, race and class are three characteristics that work together to create either a positive or negative profile for one’s education. When delving into the content of Rich’s essay, the author clearly indicates her focus on the gender imbalance in education and how that impacts the lives of women. Women’sRead MoreSocial Inequality : The Land Of The Free, And The American Dream979 Words   |  4 PagesWhen one hears America several things come to mind such as the land of opportunity, the land of the free, and the American Dream. However, these ideas are sadly denatured by social hierarchies and inequality. Social inequality comes in many forms. It is a social construct that many people do not see affecting their daily lives, let alone the American society as a whole. According to The Sociology Project 2.0, a social construct is An invented social phenomenon (for example a belief, discourse

Personal Narrative The Wild Essay - 1169 Words

The Wild My Family and I were at home eating dinner. After dinner I told my mom that I had left something on top of the mountain, so she said â€Å"‘go up to get it Mary. But she didn’t want me to go alone so I went to go see if my friend was home but he wasn’t so I disobeyed my moms rules and went up by myself anyway. And it was starting to get dark so I had to get the base fast but I couldn’t find it. Now it was really dark and 2 hours had already passed and I couldnt my way off the mountain because it was so dark. And with my luck my phone died so I couldn’t call anyone for help, so I just started walking and walking after a little bit I realized I was getting nowhere so again I walked eventually I just fell and went to†¦show more content†¦So I decided to wait until morning to look. I woke up around 6:30 in the morning and I realized I had not eaten in days and I was starving. So I went out and started looking for something to eat, but I couldn’t find anything, then out of the corner of my eye I saw a rabbit so I jumped for But unfortunately I missed and the rabbit hopped away. So I went back to the camp, and I sat there and I was thinking how was I going to catch any animals then it hit me.I started out in the woods looking of a curved stick and eventually after looking for one for about twenty minutes I found one I tried to break it but it was to hard so it was a good stick. So I started walking back to camp when I got there I took one of my shoelaces and tied it to the stick the shoelace was nice and sturdy so I knew this was going to be a good bow. So the next day I went out to the woods again and started looking for arrows. I found a few good sticks and took them back to camp and started sharpening them. I put a little crease in the end of the arrow and then put in the quiver then I shot it and surprisingly it went pretty far probably a good 20 feet. So I took it out and started looking for food then I saw it a rabbit sitting right in front of me I put the arrow in the quiver and I shot it. I took it back to camp and I realized I had to skin it so I used my rock knife to skin it and I found another straight stick to stab the rabbit and then I cooked it over the fire. I wasShow MoreRelatedComparison Of Into The Wild, By Cheryl Strayed And Into The Wild936 Words   |  4 Pageswith the natural world. Although Wild by Cheryl Strayed and Into the Wild by Jon Krakauer share the same word in their titles, the two are completely different stories with separate narrative purposes. Wild is about the author’s journey of self- discovery and self-acceptance through hiking the Pacific Crest Trail, and Into the Wild is the author’s discovery of Chris Mccandless’s natural journey, which ultimately led him to his death. Even though the ending of Wild leads to Strayed’s renewal of lifeRead MoreEssay on Into the Wild: Book vs. Movie956 Words   |  4 PagesInto the Wild: Book vs. Movie Into the Wild happens to be my favorite book, and also one of my favorite movies. Most people like one or the other, but I think the two complement each other because of the varied stances taken on the main character himself. In case you’re not familiar, Into the Wild is based on the true story of Chris McCandless who, after graduating with honors from Emory University in 1990, gave his entire savings of twenty-four thousand dollars to charity and set off followingRead MoreI Completely Seduced ] Is A Free Form Poem1223 Words   |  5 Pagesthat in nearly all the Victorian novels she read, during her university career, the mother figures â€Å"always died in the opening chapter† (Wild Mother Dancing). This left Brandt feeling unprepared for motherhood and she felt a lack of openly honest discussion about motherhood and child raising in literature due to an underappreciation found in Western narratives. In Wild Mother Dancing, Brandt remarks on the invisibility of cruci al motherly roles: â€Å"I became aware of how terribly absent, or at least invisibleRead MoreEdgar Allen Poe Narrative936 Words   |  4 PagesEdgar Allen Poe Narrative Authors use forms of syntax, diction, imagery, tone, and argument to illustrate the point and feel that they want to get across to the reader. In this narrative, Edgar Allen Poe uses elements in his narrative to argue that although what he has experienced might not be so horrible in anothers eyes, it has destroyed him. He uses syntax and diction to describe the rest of his narrative, and to reinforce his statements, which seems to contrast another when he states thatRead More In the Skin of a Lion Essay996 Words   |  4 Pagesstresses the concern with personal narratives and the act of storytelling: This is the story a young girl gathers in a car during the early hours of the morning [...] She listens to the man as he picks up and brings together various corners of the story... (4). Similar to Crossing the River, there is a framework story, that of a man telling a story to a girl, that opens and ends the novel and gives coherence to the many personal narratives. Patrick has an a udience at two narrative levels, namely, HannaRead MoreAn Exploration Of The Modern American Hobo Through Memoir1585 Words   |  7 Pagesinvisible group of people. 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Historical Evolution of Shopping Places Free Essays

string(27) " of modern urban infinite\." Introduction In the beginning of the history of shopping topographic points, the shopping activity took topographic point in the unfastened infinites with other urban and public maps and activities and activities of the metropolis, like ancient Grecian Agora or Roman Forum. After centuries, the enclosed shopping promenades separated urbanity and shopping activity from each other. These to the full enclosed and environmentally controlled ingestion infinites reinterpreted the urban cloth to imitate a metropolis image and a street like atmosphere indoors. We will write a custom essay sample on Historical Evolution of Shopping Places or any similar topic only for you Order Now Inside the walls a new metropolis was created, where people shop, eat, entertain, and even kip, acquire married or have a college instruction. Today, urban cloth and shopping promenade integrating is going more of import. Open infinite and sustainable design for shopping promenades are the lifting tendencies in the universe. So, the bing shopping promenades are opening, incorporating with and fabric and continually updating themselves to vie with the emerging shopping topographic points. This recent regeneration tendency is called ‘De-malling’ in the universe. Scope OF STUDY As it is non possible to grok and plan shopping promenades without cognizing their beginning and their development as a type, this thesis explores the history of shopping topographic points through recent tendencies in shopping promenade design. Shopping promenades are accepted as urban public infinites. So, the range of survey is originated harmonizing to urban public infinite quality of shopping promenades. The survey comprises a research on definitions and theories of public kingdom, public infinite, and urbanity and their interaction with shopping promenade design constructs. The shopping infinites in history and the modern-day shopping promenade, from the beginning through the emerging types, are exemplified and examined from literature and Internet, in order to understand their development, their transmutation, and their regeneration grounds, schemes and solutions. In the terminal, the recent schemes besides verify the clients preferring of shopping promenades with improved urb an infinite quality. HISTORICAL EVOLUTION OF SHOPPING PLACES Today, ingestion has become a lifestyle and shopping promenades are the temples of ingestion. Shopping promenades are renewing urban environing with their multiple functionality, different architectural constructs, and advanced architectural solutions they provide. How do they go that powerful? HISTORY A ; TYPES The metropolis is an involved being under changeless alteration. In its life mesh, public constructions are bonded to the topographic points where people live, and these, in bend, are bonded to each other, in a rich ruse of adjacency. The metropolis presents us with a new set of environmental thoughts, such as the street, the public square, the defensive wall and its Gatess. It crowds our treatment with a mark of edifice innovations – for illustration, the canal and the garner, the castle and the bath, the market, the bakeshop, stores, eating houses, and libraries. ( A history of Architecture: Settings and Rituals by Spiro Kostof, page: 43 ) ANCIENT TIMES: When Prehistoric people started to pass on they besides started to merchandise. They bartered goods and services from each other. The history of long-distance commercialism began about 150.000 old ages ago. The earliest trading activities took topographic point in meeting and assemblage infinites. ( Shoping Environments: Development, Planning and Design By Peter Coleman ) During the Stone Age, the exchange of obsidian and flint was started. In Catalhoyuk, a Neolithic period colony in southern Anatolia 7500-5000 BC, there is grounds that obsidian tools were traded for points such as Mediterranean Sea shells and flint from Syria. In 1969 Jane Jacobs ( journalist, writer, and activist best known for her influence on urban surveies ) developed a new theory, called New Obsidian Theory, to explicate the advancement of urbanisation in Neolithic ages. In this theory she created an fanciful metropolis and named as New Obsidian, Catalhoyuk was her theoretical account metropolis. Harmonizing to Jacobs, the obsidian trade exposed the New Obsidian metropolis and the whole metropolis was a market topographic point in map. Besides harmonizing to Kostof ( A history of Architecture: Settings and Rituals by Spiro Kostof, p.43 ) , the urban revolution differs from the Neolithic revolution. The metropolis typified a societal procedure and the revolution it brought about was embodied in the interaction of people with each other. One of the primary intents for the initiation and operation of metropoliss is interchanging goods. So, trade is one of the grounds for interactions of people with each other that developed urbanisation. Although it is assumed that trade was started in Neolithic period ; the earliest nonliteral presentation of market topographic point is seen in Egyptian drawings in 1500 BC. But, there is no certain grounds in what infinite or edifice they carried out their trading activities. Before the innovation of money, trade was state’s sovereignty to be. For illustration, in Ancient Egypt, Pharaoh wielded complete control of the land and its resources as the absolute sovereign of the state. All people were his workers. Then they started to merchandise in small graduated tables. They used a sort of swap system. The ancient Egyptians did non gestate the usage of money until the Late Time period. During the 5Thursdaycentury B.C. , money was introduced from abroad. ( hypertext transfer protocol: //www.touregypt.net/featurestories/prices.htm ) In the antediluvian E, ironss of retail shops are known to hold operated in China in several centuries B.C. Chinese people traded salt, Fe, fish, cowss, and silk through the celebrated Silk Road, they besides traded externally: goods from China could be traded by Greece ( hypertext transfer protocol: //ancienthistory.about.com/od/china/ss/082208china_5.htm ) Agora The Agora was an unfastened ‘‘place of assembly’’ in ancient Grecian city states. The most of import map of the agora was topographic point for day-to-day communications and formal and informal assembly. In the beginning, the citizens would garner in the agora for military responsibility or to hear statements of the governing male monarch or council, early in the Grecian history in 900s-700s B.C. Later, the Agora defined as an open-air, frequently tented market topographic point of a metropolis where merchandisers had their stores and where craftsmen made and sold their wares. Agora was the generation of modern urban infinite. You read "Historical Evolution of Shopping Places" in category "Essay examples" On market yearss, goods were laid out on mats or on impermanent stables to let other activities – such as vote and argument, public shows, athleticss and parades – to take topographic point outside market yearss. The earliest trading took topographic point at the hub of the colony, and so established the integrated relationship between trading and the bosom of civilised activity in the centre of the towns. ( Shoping Environments: Development, Planning and Design By Peter Coleman ) Agora was located on the crossings of chief roads of the metropolis and surrounded by public edifices. One of the of import parts of the Agora was the Stoa. Stoa comprises covered paseos or porticos for public use. Large porticoes appeared on the chief roads of the large towns during the Greek and Roman periods. In the ancient Grecian merchandisers spread their wares under the colonnades of the Stoa, which was particularly designated for their activity. Still there were no lasting stores as a physically defined infinite for stores in the Grecian Agora. The Grecian metropoliss developed in a self-generated, organic manner, lacked consistent street systems, and contained ‘only the beginnings of arcaded public promenades’ . But subsequently, get downing in the 6th century B.C. , new Grecian metropoliss emerged that were based on a systematic program, called gridiron, with standardised blocks, long broad avenues, and a rectangular agora surrounded by colonnaded streets. The Romans extended this program. ROMAN FORUM Forum is the market topographic point or public topographic point of an ancient Roman metropolis, the centre of judicial and concern personal businesss and a topographic point of assembly for the people ( hypertext transfer protocol: //www.merriam-webster.com/dictionary/forum ( 12.12.2009 ) ) . Just like Greek Agora, the major metropoliss of the Roman period formed unfastened infinites as the centre of the civic life, which were surrounded by temples, basilicas, bathing machines and province edifices. Shopping was one of the activities which took topographic point both in the edifices and in the forum infinite.( Shoping Environments: Development, Planning and Design By Peter Coleman ) The Roman Forum, which was a rectangular courtyard surrounded by stores, was located on the axis, between basilica and capitol ( Figure 3.6 ) . This program was repeated throughout the Empire. Marcus Vitruvius Pollio who was born in 80–70 B.C. and died after 15 B.C. has been called as world’s foremost known applied scientist. He outlined the standardisation and usage of readymade theoretical accounts in his treatise. As a consequence, from the first century B.C. new towns and municipalities became miniature Romes. The function of architectural invention had been reduced. The major forum was called the Forum Romanum. The others named as the Forum Caesaris, the Forum Trajani, the forum boarium ( the cowss market ) , the forum piscarium ( the fish market ) , the forum holitorium ( the veggie market ) , and the forum suarium ( the pig market ) ; like today’s supermarkets. ( hypertext transfer protocol: //ancienthistory.about.com/library/bl/bl_pennellhistoryofrome47.htm ) Trajan Market Trajan’s Market provided a wholly new image for urban design, as a radical composite of domed infinites for commercial and societal intents. Apollodorus of Damascus built the Market in AD 100-110 in the clip of Emperor Trajan. During the in-between Ages the composite was transformed by adding floor degrees. Trajan’s Forum is likely to hold been one of the first aggregations of defined stores and was a brilliant agreement of shared-use edifices. It was the first illustration of the stores mostly under screen and arranged on several degrees. Trajan’s Forum was holding approximately 150 stores on assorted degrees. The upper degrees were used for offices while the lower portion, had shops selling oil, vinos, seafood, food markets, veggies and fruit. MEDIEVAL TO 19ThursdayCentury After the autumn of the Western Roman Empire in 5Thursdaycentury, Western Europe drifted into 500 old ages or so of dark ages, shopping included. The large-scale retail environment of the Roman forum was non re-attained until many centuries subsequently. However, merchandising ne’er ceased and swap became the footing for exchange of goods instead than money. Following the dark ages, the in-between Ages witnessed the first sustained urbanisation of northern and western Europe. As a consequence, towns began to proper once more, alongside the palaces and abbeys, finally broadening and developing into trading centres. ( Shoping Environments: Development, Planning and Design By Peter Coleman ) Medieval MARKET HALL AND TOWN HALL The market and town halls were the bosom of trading and concern activity of the metropolis. They were located along with the market square, in the centre of the town. The early market and town hall edifices combined the two utilizations: the first floor was disposal, the land floor remained unfastened between the columns and was used as an extension to the market. The wares displayed on removable stables. After a piece, the land floors were arranged into a group of little stores. So, the defined store infinites in Northern Europe started. This format of outward confronting aggregations of stores would come to organize the footing of shop-lined streets throughout Europe in ulterior centuries. By 1300AD lasting constructions had begun to irrupt on to open market topographic points. These islands of edifices originated as impermanent stables arranged in narrow rows devoted to peculiar trades. Subsequently, the stables were replaced by edifices with domestic adjustment or storage above a stall or store, and many were finally reconstructed as complete houses. A really good illustration of a combined market and town hall supplying a aggregation of defined stores can be found at the Ring in Breslau – 1275, today Wroclaw in Poland. The Breslau Market Buildings are one of the earliest illustrations of purpose-made single-use market edifices. Beside the town hall, four analogue linear ways lined with stores on each side provided clandestine stables for different types of trade. The market was founded harmonizing to Magdeburg Law every bit early as the regulation of Henry I the Bearded between 1214 and 1232. Over clip, the patricians ‘ houses appeared and by the center of the fourteenth century they had formed a closed building with the bounds of the secret plans defined. The Magdeburg Law were a set of German town Torahs modulating the grade of internal liberty within metropoliss and small towns granted with it by a local swayer. The jurisprudence was a milepost in urbanisation of the part and prompted the development of 1000s of small towns and metropoliss. ( hypertext transfer protocol: //en.wikipedia.org/wiki/Magdeburg_rights ) By the 16Thursdaycentury, across Europe market edifices were no longer combined with town halls. Alternatively, market halls were built as big additive constructions covering long nave-like infinites, with side aisles lined with stables organizing aggregations of stores. How to cite Historical Evolution of Shopping Places, Essay examples

International Auditing Assurance Standards †Myassignmenthelp.Com

Question: Discuss About The International Auditing And Assurance Standards Board? Answer: Introducation This discussion will be based on the recent changes that were implemented by the PCAOB in the manner in which audit reports are delivered with specific reference to the risks involved in such transactions. One of the major risks is the liability of the auditors which is a major concern. Besides, much emphasis will be laid on the comparison between the suggestions of the PCAOB and the requirements of the IAASB where the differences and similarities will be discussed. (Louwers, 2016) The recent key changes that were instituted by the PCAOB included the provision of information to the entrepreneurs and the intention was to improve their understanding of the report provided by the auditors and the forthcoming importance of the same. The other additional improvement upon the report was that it suggested a thorough discussion of the audit matters. These are matters that border on the disclosure of the material facts as well as the financial documentations whose subject matter may not be easily comprehensible owing to the complexity of the financial matters as it was mentioned earlier. The new standards would require that the period of tenure under which an auditor should serve in a company must be laid bare. This involves information concerning the exact year when they began their service (Jha, 2013). The requirements of the new changes indicate that the auditors must design a viable plan to address the concept of whether the misstatements in the accounting records w ere carried out by virtue of fraudulent acts or through erratic means. Nonetheless, the changes were to be effected in various phases. This would allow the users of the reports ample time to consume the information while the auditing companies would also be in a better position to cater for the critical issues that they have been tasked to perform. The period under effective implementation has been put in the bracket between the year 2017 and 2020. (Hall, 2010) It must be noted that all the changes suggested by the PCAOB do not apply to some institutions. Apparently, companies in the category of new growth are not affected by the new changes. Other parties include investment firms, dealers, brokers and other players that carry out similar transactions as the aforementioned. Generally, the reception by both the public and the investment community has been positive and there is optimism that the changes would transform the auditing activities. Most importantly, the quality of information dissemination would be improved through the new standards. (Chartered, 2015). The stakeholders of the PCAOB have moved to assure the target groups who are expected to be affected by the changes. They believe that such information would expose the risks faced by the auditors. Various quarters including the media have been quick to respond to the impending risks to be faced by the auditors. They hold that the auditors would bear most burdens that they should no t be responsible for. (Jha, 2013) As mentioned earlier, the IAASB also has a set of requirements in regard to the auditing policies. Some of the requirements are similar to those of the PCAOB while a number of them exhibit differences, although not extensively since the roles of both bodies are virtually overlapping. The first similarity is that both institutions have policies that govern and reprimand those parties that are charged with fraudulent acts in the accounting practices (Messier, 2012). The policies suggest that criminals who engage in those activities be charged in the courts of law for committing economic crimes. Both respect the international accounting standards and not the subjective views as practiced in many nations. The major difference is that the PCAOB lays more emphasis on the quality of information whereas the IAASB is conservative. It has been discussed before that the PCAOB has had to make changes about communication unlike the IAASB. (Gay, 2012) Explain the reasons/motivation for the changes and critique whether these changes are likely to achieve their aims. The motivation behind the changes made by the PCAOB can be attributed to the changes in the nature of the business environment today. The dynamics demand for the reforms that must be implemented to suit the current market. For instance, the tastes and preferences keep changing and there must be adequate information to update the stakeholders. Another change that was discussed was that the audit matters must be thoroughly dissected. The reason behind this is that total quality is a virtue and it should be upheld at all costs (Leung, 2012).Therefore by all means, these changes will achieve the intended aims because of their quality. Outline the likely impact of the audit reporting on audit practice. The new audit report has a massive impact on the audit practice because first of all, it will empower the public as well as the investment community with relevant information. Through the discussion of the critical matters in the auditing field, most of the loopholes would be sealed and the accounting personnel will be able to execute their duties diligently. Complexities in the financial errors would be solved through the newly instituted changes. (Gomez,2012). The future of auditing is quite bright and more institutions will be able to make financial gains through pragmatic accounting since the limitations are always being tackled. References Chartered, A. A. (2015). Auditing. Milton, QLD: Wiley Australia. Gay, G. E. (2012). Auditing and assurance services in Australia. North Ryde, N.S.W: McGraw-Hill Education. Gomez, C. (2012). Auditing and assurance: Theory and practice. New Delhi: PHI Learning. Hall, J. A. (2010). Information technology auditing. Mason, Ohio: South-Western. Jha, A. (2013). Auditing and assurance. New Delhi: Taxman Allied Services. Leung, P. (2011). Modern auditing assurance services. Milton, Qld: John Wiley. Louwers, T. J. (2016). Auditing assurance services. management Messier, W. F. (2012). Auditing: A systematic approach. Boston, Mass: Irwin/McGraw-Hill

Information Systems Implementation Essay Example For Students

Information Systems Implementation Essay Company provides auto insurance coverage for licensed drivers in the state ofIndiana. The companys headquarter is located in the city of Speedway where ithas two strategic business units located at the cities of Waterloo and Corydon. In all, BWAIC employs approximately 150 people with internal departmentsconsisting of the Policy, Claims, Payroll, Personnel, and Insurance Agents. Currently, BWAIC insures 50,000 policyholders statewide. Last year, BWAICsnet profit was $875,000. With certain state regulations, along with relatedsocioeconomic impacts, the company expects an increase of new policies tounderwrite. Accordingly, BWAIC is interested in positioning itself in the marketwhere: 1) Internal exchange of information is efficient, 2) It improves itsCustomer Service, 3) Share information with external business contacts. PROJECTOBJECTIVE To stimulate a vision within the company of leading the market incustomer service through an efficient information system and to utilize the mostcurrent technologies at lowest possible cost. EXPECTED BENEFITS Internal: Animproved information process where business applications provide intelligentsolutions, secured data, and improved communication exchange between units andoffices. External: To provide an advantage over the market where theinteractions between the company and its external business environment producescustomer s atisfaction. Accordingly, this will have a positive impact on customerservice where efficiency on the point of contact, through the lifetime of thepolicy, is evident. SYSTEMS PROFILE Currently, BWAICs network setup doesntprovide an efficient exchange of information between its key departments. Eachdepartment utilizes their own business transaction system within a mainframeenvironment. This input-output process performs the processing of their businesstransactions. The departments: Policy, Claims, Personnel, Payroll, Legal andInsurance Agents, have varying application needs. Likewise, they share a commoninterest to achieve the best customer service possible. The Policydepartment has users that perform the administrative and technical type of workas it relates to underwriting insurance policies. The Claims department hasusers that perform calculations for the reserves of claims. They review thepotential liability costs involve in customers claims. The Legal departmentrelies heavily on an efficient exchange of information. The Personnel, Policyand Legal are information oriented departments. Claims and Payroll, on the otherhand, relies heavily on accurate calculations of fiscal data. It is reportedthat the current databank is reaching its capacity. The current system is alsoinhibiting their customer service where the turnaround to process a claim takesabout 90 days. The strategic locations of the Business units also contribute tothe problems of the current system. The mainframe system negatively impacts thecompanys ability to reach out to their customers. The Insurance Agents arelimited to the office in terms of processing new clients. Under the mainframesystem, the structure of the database is costly to maintain and support. Also,it limits the companys ability to intelligently process their information andexchange them with their external business environment. RECOMMENDED SOLUTIONSThere are a variety of systems available in todays market. Costs will dependon the companys desire on long-term solutions. In todays informationenvironment BWAIC needs to position itself to compete with other insurance firmswith an advantage of having the best technological tools. An efficient systemwill produce satisfied customers and intelligent employees. This change ininformation culture will allow the company to utilize their resources moreefficiently where performance reports and external data help the managers makeintelligent business decisions. It is without reservations that I recommend thefollowing solutions for the BWAIC: Network Planning of the backbone and thenetwork foundation is vital to the success of this project. It is recommendedthat a Client/Server network is implemented through a TCP/IP protocol. Eachoffices will operate as Local Area Network (LAN) connected together as a WideArea Network (WAN). Each office and users will have the ability to exchangeinformation instantaneously. This configuration will produce the best andsecured environment fo r which powerful machines (Server) produce and process theinformation to the users (Client) of the information. The backbone (Bandwidth)have to support the type of data that will travel between the offices andthrough the customers. Each department will utilize their own groupware thatwill process their information. This information system will be accessible viaremote access to allow mobility and flexibility for managers to strategicallyposition their resources and staff. To supplement this, it is recommended thatan Intranet is put in place so as to allow information to external businesscontacts and customers via Extranet. The Intranet solution will also be themethod that will enable E-Commerce activity and gain a market advantageConversion of the database to a Relational Database .u4aafcac6caf62e0251d1b641ce5c7e4f , .u4aafcac6caf62e0251d1b641ce5c7e4f .postImageUrl , .u4aafcac6caf62e0251d1b641ce5c7e4f .centered-text-area { min-height: 80px; position: relative; } .u4aafcac6caf62e0251d1b641ce5c7e4f , .u4aafcac6caf62e0251d1b641ce5c7e4f:hover , .u4aafcac6caf62e0251d1b641ce5c7e4f:visited , .u4aafcac6caf62e0251d1b641ce5c7e4f:active { border:0!important; } .u4aafcac6caf62e0251d1b641ce5c7e4f .clearfix:after { content: ""; display: table; clear: both; } .u4aafcac6caf62e0251d1b641ce5c7e4f { 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; } .u4aafcac6caf62e0251d1b641ce5c7e4f:active , .u4aafcac6caf62e0251d1b641ce5c7e4f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4aafcac6caf62e0251d1b641ce5c7e4f .centered-text-area { width: 100%; position: relative ; } .u4aafcac6caf62e0251d1b641ce5c7e4f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4aafcac6caf62e0251d1b641ce5c7e4f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4aafcac6caf62e0251d1b641ce5c7e4f .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; } .u4aafcac6caf62e0251d1b641ce5c7e4f:hover .ctaButton { background-color: #34495E!important; } .u4aafcac6caf62e0251d1b641ce5c7e4f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4aafcac6caf62e0251d1b641ce5c7e4f .u4aafcac6caf62e0251d1b641ce5c7e4f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4aafcac6caf62e0251d1b641ce5c7e4f:after { content: ""; display: block; clear: both; } READ: Why Censorship is bad Essay