Policy Analysis Paper Minimum Wage - 2750 Words

Policy Analysis Paper: Minimum Wage (Research Paper Sample) Content: SHORTCOMINGS OF THE MINIMUM WAGE POLICYSubmitted by NameCourseInstructorInstitutionDate Introduction In light of the social contract theory, it is the responsibility of the state to secure the welfare of citizens in return for the citizens obedience to state authority. The minimum wage policy and welfare programs are some of the ways through which the state promotes the wellbeing of citizens. In the US, the minimum wage policy was implemented to protect disadvantaged citizens by establishing a mechanism for fair compensation in the labor market. Since its implementation in 1938, however, the policy has not fully achieved its goal of uplifting low-income families from poverty. This is because the implementation strategy exposes workers to additional taxes while denying them access to vital federal welfare benefits. This analysis paper argues that for the minimum wage policy to achieve its goal, it should protect low-income workers from paying more taxes on additional i ncome as well as allow them to retain their welfare even after earning a salary increase. Problem Definition and Framework The minimum wage was introduced to help low-income working class families make ends meet. It was expected that by increasing the least amount that workers at the lowest level earned, the government will lift many families from poverty without incurring federal budget expenditure. The argument in favor of a higher minimum wage is centered on the need to enable more people earn more income and move above the poverty line. It was also thought that increasing the minimum wage will improve productivity since well-paid workers can sustain themselves better. Despite these noble intentions on the part of the government, however, the minimum wage has not been very effective in helping the people it was intended to. In contrast, it ended up holding back the very people it was intended to help by squeezing them out of work, disqualifying them from federal benefits, and increasing their tax burden. Increasing the minimum wage pushed unskilled workers out of the job market because on the one hand employers sought to recruit more productive workers, and on the other hand, it encouraged skilled and affluent workers to apply for jobs that were previously filled by unskilled labor. Tax increments results from the governments taxation system that requires workers to pay more tax for every additional dollar earned. At the same time, increasing the minimum wage pushed some workers above the earning threshold that qualifies for federal welfare programs. The upside of the situation is that the loss of welfare programs far outweighs the benefits of higher minimum wages because any income increase corresponds with increasing loss of federal assistance and tax credits. Thus, the wage increase is offset by the loss of government benefits, increased tax, and to some, loss of employment to skilled labor. The development of this situation is as a result of governm ent and market. It is a government failure because the federal tax and welfare systems compel workers to pay more tax and give up multiple welfare benefits as their wages increase. For instance, workers pay 15 percent payroll tax for every extra dollar earned, in addition to giving up 30 percent of housing vouchers, 21 percent of Earned Income Tax Credit (EITC) and 24 percent of Supplemental Nutrition Assistance Program (SNAP) benefits. The end result is that workers do not make any meaningful gain from an increase to their minimum wages. It is also a market failure because of the competitive nature of the capitalist mode of production dominant in democratic societies like the US. Market competition necessitates the efficient use of resources. Accordingly, employers seek to use human resources efficiently by recruiting productive workers. When the government raises the minimum wages, employers will be forced to replace unskilled workers with skilled to improve productivity and com pensate for the additional cost of paying higher wages. This issue is important to consider as an economic problem because it affects societys most economically marginalized group, and reflects the failure of government policies to improve citizens economic and social welfare. Thus, the minimum wage is not just a matter of increasing the purchasing power of those at the bottom; it is also about what constitutes a fair and just society.History of the Minimum Wage Policy The minimum wage policy was instituted by Congress in 1938 under the Fair Labor Standards Act (FLSA). FLSA established the national minimum wage that acted as a floor below wages with the aim of reducing poverty and ensuring that economic prosperity was shared equitably across the entire labor force. The original minimum wage was pegged at 25 cents per hour. When the last increase of the federal minimum wage was enforced in 2007, it gradually raised the hourly compensation of the lowest paid worker from 5.15 dollar s to 7.25 dollars in 2009. Nineteen states and the District of Columbia, however have a minimum wage that is higher than the federal rates. Washington State enjoys the highest minimum hourly wage at 9.19 dollars. Currently, the national average minimum rate in the U.S. is 7.57 dollars hourly. In the last six and half decades since the minimum wage policy was established in 1938, minimum wage rates have varied considerably in relation to inflation adjustments aimed at maintaining workers purchasing power. From a lowly 3.09 dollars in 1948 to an all time high of 8.67 dollars in 1968, it slumped to an average of 6.60 dollars in 2013. However, while the current minimum wage is over a dollar an hour less than its historical highest rate, it affords low-income workers more purchasing power than at any time historically. Usually, Congress increases the minimum wage only during periods of low unemployment and flourishing economic growth rates. Thus, when the unemployment rate was at 5.4 p ercent in 1990, Congress raised the minimum wage, and did so in 1996 when the unemployment rate was 5.1 percent. Congress took a similar measure again in May 2007, when the national unemployment rate was 4.4 percent. Considering that an increase in minimum wage is a cost of production incurred by employers rather than a federal expense, it appears that the government takes advantage of increasing labour demand to compel employers offer better compensation terms to low-earning workers. This approach is in tandem with the goal of the minimum wage policy to reduce economic inequalities by passing the benefits of economic growth to disadvantaged workers.Problem with Current Implementation of the Minimum Wage PolicyAs currently implemented, however, the policy is effective for improving the financial prospects of low-income worker, whom it was intended to boost. It is the central premise of economics that the demand curve slopes downwards, that is to say, people buy less as the cost o f goods and services go up. This is because high prices reduce peoples purchasing power, thereby limiting consumer spending. For instance, people would drive less if the price of petrol went up, and consume less burgers if animal products became expensive. The same principles and economic calculations apply to employers in the labor market. Labor is a service they pay for. Increasing the minimum wage makes this service expensive, which translates to increased cost of production. To cut costs and maintain their profit margins, employers would want to hire the minimum number of workers possible to run their businesses when the minimum wages go up. Alternatively, they will be unwilling to pay more wages to unskilled and therefore, unproductive labor if they can get skilled and more productive labor at the same cost. Consequently, employers would go for skilled and experienced workers and pay them the new higher minimum wages rather than stick with unskilled workers. This reaction to higher minimum wages is informed by the fact that businessmen cannot willingly incur increased employee compensation costs without corresponding improvements in productivity. Hence, they choose to hire few workers, lay workers off, or replace unskilled employees with skilled workers. This situation leads to loss of employment to the unskilled workers, the very working class that the minimum wage policy is designed to help get out of poverty. Coupled with loss of welfare program benefits and increased tax burdens, the end result of higher minimum wages is that it fails to achieve its goal of lifting unskilled and low-income workers from poverty. This issue needs to be re-examined and addressed if the minimum wage policy is to be of any meaningful benefit to low-income workers. The minimum wage directly affects a relatively small number of American workers. In 2011, 3.7 million workers, just 2.9 percent of the entire US workforce, were earning 7.25 dollars an hour. At the same time, there are two distinct groups of low-income workers within the minimum wage bracket: school-going young workers, often pulling part-time jobs, and older workers. The majority of these workers, over half, are below 24 years old. The implication of this situation is that any raise of minimum wages does not benefit the real target, workers supporting families, but youngsters who are themselves dependants. It was never the goal of the minimum wage policy to help young workers earn more pocket money, but to help low-income workers to make ends meet. It is here that the minimum wage policys implementation strategy fails to achieve its goal by largely benefiting workers who have no family responsibilities. The blanket approach of applying the minimum wage to any worker earning below a certain mark ignore the fact that majority of the beneficiaries are dependants, such as ...

Wwii And The War Of Iraq Essay - 1093 Words

WWII and the war in Iraq were two vastly different wars, due to the time period, differences in technology, which countries were involved, and their purposes. However, the soldiers who fought in these wars share the fact that they chose to spend their youth bravely fighting for their country. The difference in the documentaries created about these wars is eye opening. The filmmakers and photographers during WWII put their lives at risk to document the battles and bravery of the U.S. soldiers. They were on the frontlines of the war, whereas the other documentary on Tortuga explored what happens on the every day, daily life of the soldiers who are not on the frontlines. This seems much safer for reporters. Viewers got and inside look at what goes on in the soldiers’ minds and what their lives were really like in both films. Due to the time period of WWII, the working conditions veterans described seemed much more brutal. My impressions of what it means to be in the service have not necessarily changed; rather, my appreciation and knowledge of what it means to be a soldier have deepened. It is one thing to understand and it is another to truly sympathize and put oneself in a soldier’s shoes, to feel the adrenaline, fear, loneliness, and courage that are his daily regime. Documentaries have a special effect that other films simply cannot achieve, and that is the reality of the story. Nothing has been dramatized and hearing these people’s stories, hearing it come from them withShow MoreRelated Iraq War Is Both Necessary and Justified Essay1649 Words   |  7 PagesIraq War Is Both Necessary and Justified This essay is in defense of the Iraqi War. President Bush’s vocal critics state that American troops’ have been sacrificed in the Iraq War. First of all, the word â€Å"sacrifice† means that a person voluntarily does or gives up something at his or her own free will (like a bunt to advance a runner in baseball or Catholics sacrificing and giving up chocolate for Lent). I don’t believe that any of those soldiers that have been killed in the war deliberately intendedRead MoreThe Cold War During World War II970 Words   |  4 PagesThe Cold War was a period of 44 years of both military and political tension after World War II. There were many ideals and events that lead to the Cold War. Nationalism, poor economic conditions, and a strong desire for democracy and human rights are the primary reasons that many believe the Cold War started. However, these are just a few of the reasons for the Cold War. 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The use of foreign policy continued into the beginning of World War II, after the war, and through present day. Between each date in history, foreign policy increasingly has played a major role in the turning tides within each event. The importance of foreign policy instructed the world into what it is today and has continued

Small Business Idea - 1521 Words

Small Business Idea ACC 561/Accounting January 30, 2012 Small Business Idea Introduction Starting a small business can be daunting, exciting, and rewarding. A proprietor must consider which form of business organization is best suited for his or her product or service. There has to be consideration with legal, tax, accounting, and other implications when selecting from the four business types. This paper will explore the advantages and disadvantages of sole proprietorship, corporation, and partnership. This paper will attempt to discuss account financial statements applicable to various forms of business, consequences associated with each form of business (e.g. legal and tax implications, and accounting implications, such as†¦show more content†¦For a corporation, tax filing is dependent on which type of business is incorporated. For a C-corporation, income and loss is taxable directly to the corporation. For an S-corporation, the tax burden can be passed onto the shareholders in the form of dividends and capital loss,† (Cheeseman, 2010, p. 567). Partnerships have to conform to â€Å"flow-through taxation: A partnership has to file an information return with the government, telling the government how much income was earned or losses were incurred by the partnership. This way, the government tax authorities can trace whether partners are correctly reporting their income or losses,† (Cheeseman, 2010, p. 535). Accounting Implications From the perspective of a manager, her or his main interest in any business entity would harbor forecasts of cash needs, projections of capital, and revenue from sales. Therefore, the income statement and balance sheet would quantify rather the organization is meeting its goals with generating capital and meeting demand of justifying cost or pricing schedule of goods and services within the organization. In an attempt to comply with Sarbanes-Oxley Act (SOX) to reduce unethical corporate behavior and decrease the likelihood of future corporate scandals, any efficient and prudent business would use guidelines outlined by the Financial Accounting Standards Board (or FASB) and SOX. As a result of FASB and SOX, â€Å"topShow MoreRelatedSmall Business Idea1156 Words   |  5 PagesSmall-Business Idea Paper University of Phoenix ACC 561 Small-Business Idea Paper There are numerous factors affecting the type of business organizations that an owner should form, so that it is most beneficial for him and the product or services provided. In this paper, the four business structures are evaluated and the association of the legal, tax and accounting implications with the different structures are also discussed. Suppose that the government has released funds to set up smallRead MoreThe Importance Of Business Ideas With Small Capital880 Words   |  4 PagesBusiness Ideas with Small Capital Filipinos are naturally creative. And it is just a waste how some would rather do nothing when they can make use of their time doing something that can help their families. Probably, one big reason that stops them from engaging themselves with worthwhile activities, such as building their own business is the lack of capital. And I do understand how some of them would rather try their luck winning the lotto instead. However, if one would really think of all the opportunitiesRead MoreEnterprise, Entrepreneurship And Intrapreneurship. Enterprise1638 Words   |  7 Pagescan use to develop a business and how a new/fresh business can help the economy and third world countries too. This report explains what can go wrong within a business and what sorts of misconceptions there are, and if they’re true or not. 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He is interested in developingRead MoreEntrepreneurs Case Study1127 Words   |  5 PagesIntroduction The White House would like to raise exports by small business, however the unreliability of the global market is frightening the enterprise. President Obama would like to help out small businesses by asking Export-Import Bank to rise export funding by more than a third, to 6 billion dollars. With these increases he hopes to double American exports and encourages small businesses to go abroad. It is extremely hard for small businesses to go abroad though when the larger businesses dominateRead MoreImpact Of Entrepreneurship On Business Management1495 Words   |  6 PagesEntrepreneurship is defined as the process of designing, launching and running a business. It typically begins as a business idea such as starting a small business, offering a product or service. 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Marxist and Semiotic Analysis of the Matrix - 3768 Words

THE MATRIX The Matrix was written and directed by Andy and Larry Wachowski. It released in 1999. The film belongs to the science fiction genre and revolves around a young man by the name of Thomas Anderson who is on a quest to discover what the mysterious Matrix is. The movie draws inspiration from a Japanese anime known as Ghost in a Shell. The Wachoski brothers incorporated many signs and symbols into the movie relating to Christianity, Greek mythology and Marxism. It contains several references to the book Alice in Wonderland by Lewis Carroll. There is much that can be interpreted by reading in between the lines of the film and it is for this reason that I have chosen to analyze the text of the film. THE MATRIX AND†¦show more content†¦The underlying meaning has moral, social, religious, or political significance, and characters are often personifications of abstract ideas as charity, greed, or envy. Thus an allegory is a story with two meanings, a literal meaning and a symbolic meaning. Neo is The One. The Oracle has prophesied that The One would hail the destruction of the Matrix, end the war and bring freedom to the people. In short, he is the saviour of the human race. This can be compared to the story of Christ. He was the Saviour who had been prophesied about and would bring about the freedom of mankind. Neo is an icon as he represents the saviour.Christ was betrayed by one of his own disciples, Judas Iscariot. In the film, the role of the betrayer is represented by Cypher. Towards the end of the movie, Neo is killed and comes back to life. This represents the Death and the Resurrection of Christ. There are several other signs and symbols that occur during the movie that have references to Christianity. For example, Trinity is the name of one of the main characters. This can be considered as a symbol for the Holy Trinity. The name of Morpheus ship is the Nebuchadnezzar. This is a reference to King Nebuchadnezzar mentioned in the book of Daniel in the Bible. In The Matrix, Zion is the underground home of the free humans. Zion is used as a generalized metaphor for a mythical city which could be considered to be the last hope for humanity. It recieves mention inShow MoreRelatedCan the Subaltern Speak9113 Words   |  37 Pagesimplicit in both Marx and Derrida. And I will have recourse, perhaps surprisingly, to an argument that Western intellectual production is, in many ways, complicit with Western international economic interests. In the end, I will offer an alternative analysis of the relations between the discourses of the West and the possibility of speaking of (or for) the subaltern woman. I will draw my specific examples from the case of India, discussing at length the extraordinarily paradoxical status of the BritishRead MoreOrganisational Theory230255 Words   |  922 Pagestheory focuses attention on the human issues in organization ‘There is nothing so practical as a good theory’ How Roethlisberger developed a ‘practical’ organization theory Column 1: The core contributing social sciences Column 2: The techniques for analysis Column 3: The neo-modernist perspective Column 4: Contributions to business and management Four combinations of science, scientific technique and the neo-modernist approach reach different parts of the organization Level 1: Developing the organization

The Salary System and Its Weaknesses Assignment Example

Essays on The Salary System and Its Weaknesses Assignment The paper â€Å"The Salary System and Its Weaknesses" is a  worthy example of a case study on finance accounting. The salary system has a number of weaknesses within it. This means that the salaries are not paid in commensuration with the experience and qualifications of an individual. As is clear from the example of Fred, the salary system lacks a proportionate basis and is an incomplete balance of the entire equation. This shall mean that the salary system should award the individuals with an understanding that they would be looked after well when it comes to their work basis and thus paid in line with what they have learned, and what they can offer to the organization in terms of their experience and more importantly, the results.2. As the director, how would you handle Fred?As the director, I would ask Fred to mend his ways and tell him to raise his concerns and queries with the human resources management department. If he has some salary reservations and as to why he was bei ng treated in an unfair manner when he compares himself with Bob, he should do this in writing and that too to the human resources management department. Handling Fred is indeed easy if the exact problem is understood right from the beginning and this, I shall do with a sense of purpose on my side. Fred should be told precisely what is expected of him and if he has something to say, the human resources management department is the right door to knock.  Case # 21. As Ezra’s manager, what would you do to retain him?As Ezra’s manager, I would make a concerted effort for him to stay as long as possible with the company because a lot has been done to impart him with the training that he eventually gained. I would ask for a raise in the salary that he receives as well as a higher position so that his job could be guaranteed and thus the program which was 10 months old and into the completion process could be analyzed in a proper fashion. I will make every effort to hold Ez ra back with the organization and thus do my bit in an amicable manner because Ezra is indeed needed by the organization.2. What changes would you recommend in the educational aid program?The changes that I would recommend for the educational aid program would comprise a clear cut policy to hold back employees so that they can deliver back to the organization and thus the entire process of giving back becomes a reasonably sound equation. Also, this would mean that the bond process would be ensured as it will bring in the desired results within the related settings. Asking them to sign a bond before they get into the educational aid program would sound a very reasonable option and one that can be looked forward to adoption on the part of the organization for the said educational aid programCase # 41. What actions. If any, should Jack Otto take?Jack Otto should undertake actions to make Bob realize where he has gone wrong in the last few months. Perhaps he needs to sit down with him a nd tell him exactly what the company demands of him and how his work productivity levels shall increase in the coming days. He must be told where he has gone wrong and what corrective methodologies he must adapt so that respect for work is increased in the future. Jack Otto has to hold himself back when it comes to empathizing with Bob because Bob is a decent enough worker yet had tardiness issues plaguing him all the same.2. Identify some ways that the company and Jack have contributed to the existing problem with Bob.The existing problem has come about because Bob was never asked about his tardiness and lazy work realms. If the evil was shot in the bud right from the very beginning, these matters would have never cropped up. It would be safe to suggest that the company has done a wrong here by allowing Bob to have his own ways because company discipline is indeed very pertinent to the overall working domains that are existent globally.Case # 61. How does this case illustrate the l ack of HR planning?There is a sound problem at hand here as far as the HR planning regimes are concerned. The HR should have known right from the beginning what kind of strategy it is adopting and what kind of incentives and salaries it needs to give to its own employees. This would have been the cornerstone of achieving success within the realms of the business which is being run. HR planning should have made the company’s top heads know beforehand where the problem of salaries has come up from and how these could be removed earlier to have a safe and sound future for the company.2. What approaches could be used to recruit mechanics?The approaches that could be used to recruit mechanics comprise of a general mechanism under which there would be two tiers to look after their salary concerns. This would mean that the senior mechanics would be given more salaries than the junior ones. The two-tier approach would guarantee that the employees remain happy and contented with their jobs, and thus give in their best at all times.

Leading Religious Education in Schools Christian Strategy

Question: Describe about the Leading Religious Education in Schools for Christian Strategy. Answer: Introduction A Christian strategy to knowledge constitutes learning conditions where the real understanding of God, of the universe and we can be examined and adopted. These learning conditions might be proper, for instance at a school, or guidance programs, or casual, for instance where associates think about lifes tribulations and significance. Learning has three devices: the student; the tutor; and that what is schooled and gained knowledge about. It occurs in a number of human magnitudes: religious, logical, communal, ethical, artistic and corporeal. Shaped by God, the cosmos have an intent actuality and could be logically understood. God bestows human beings with the ability to make inquiries into and investigate the formed realism, the understanding of which could be explained and clarified in words. It is by human words that the divinity is content to expose him to us (Scott, 2015). Transformations in Church and community living and society, rising variety in school societies, and increased responsibility and compliance provision to administrations are asserting considerable influences on the implementation of headship in the spiritual realm in Catholic institutes and school structures. The responsibility of the spiritual education head is a comparatively latest function inside Catholic culture. This leadership situation has progressed from the point of its surfacing in the years subsequent to Vatican II (Buchanan, 2014). Inside the overall framework of Catholic institutes, under the guidance of the cardinal, there are several who have accountabilities for Spiritual Education Community Pastors, Canonical Commissioners, Leaders and personnel sustained through the Catholic Education Organization. Everyone those who act inside the Catholic institute as associates of a society livened up by means of the Gospel and the messenger of Jesus Christ divide up the liabili ty intended for the spiritual aspect of school time (Ray-Timoney, 2015). The Spiritual Education Leader comprises of a vital part with extensive duties for the knowledge programs and the existence in confidence of the institution. Per se, the Headmaster, who is the main assurance head in the institution, to the Spiritual Education Head, assigns a great deal of the everyday duty for the general function of Spiritual Education in institutions (OShea, 2014). The Religious Leader and the Dimensions of Religious Leadership in Education The Spiritual Education Head as an associate of the school guidance group operates in partnership with other program heads to update performance, to outline strategy, and to accomplish the visualization and duty of the institution (Buchanan, 2013). The Spiritual Education Head, by displaying commendable performance, supplies a form for everyone those who show the way, educate, and particularly, meant for individuals who add to the official Religious Education curriculum (Elliott, 2014). The Spiritual Education Head: operates jointly with Religious Education instructors to encourage devotion headship as a common duty directs instructors to communicate more wholly their individual personal, survived belief and expand inventive and prolonged means to progress their performance, by the offering of apt support operates with instructors to aid the discourse and incorporation of belief, existence and traditions. In this fashion, they help learners to accomplish spiritual knowledge. To be of use in this department, the Spiritual Education Head requires the compulsory comprehension and knowledge of Catholic spirituality, modern pedagogical conjectures and an individual and proficient dedication to the learning assignment of the Catholic Church. By means of this assistance as an individual of devotion, the Spiritual Education Head is an existing model to everyone who labor and function in the Catholic institutions (Castelli, 2016). Dimensions: Religious Education Program Leadership If the spiritual variety of the learner populace and the rising professionalism of spiritual learning are considered sincerely, it must be admitted that the primary element of spiritual guidance is sturdy program management in spiritual learning. This headship methodically puts in front of learners the understanding of the world's huge spiritual customs. It can offer vital spiritual learning that not only values spiritual variety but also permits all learners, whatsoever their devotion situation, to go into into the learning of faith and a crucial part of human occurrence (Fenwick English, 2015). The individual who recognizes this headship should, beyond all, be a motivated instructor who can vigorously labor in the classes, to evaluate efficiently and to convey data and increase talents in learners in a manner, which makes the topic unforgettable for them. Beyond this, nevertheless, this head should take accountability for the expansion of course that are rationally laudable and su itable for the youth whose legitimate hunt for sense requires to be appreciated. The program head in Spiritual Education should unite subjective and non-cognitive essentials of spiritual education into fair tracks. It is completed in partnership with other instructors, but the program head is the individual who should guarantee that the job is done properly (Argyle Beit-Hallahmi, 2014). This method drives the program lead in Spiritual Education commencing the higher classes and government supported classes upto the spiritual learning program in early years, and in several schools, a re-modification has had to occur, so that sequential growth is guaranteed. As a result, not just is the program head in Spiritual Education a theorist and academic in the character of the topic, the person is furthermore an expert program developer, an instructor of other tutors, a programmer of study supplies at every class level, a critic of lessons for a selection of diverse journals from program manuals, to source data leaflets to lessons schedules for tutors (Barnes, 2014). This program head is a supporter of the topic at all stage, and should be as proficient at chatting with learners and guardians regarding it, as if they are conversing with assemblies of associate tutors and institute boards, and on behalf of the topic in the institute. As a person in charge and tutor of Spiritua l Education, this spiritual head embodies the institute in local groups, obtains an enlightening position in these assemblies when required and is occupied with their topic outside the institute. They would supply data for itinerary evaluation and growth to state organizations, and include constant transformations in the surviving lessons at the institution level. Tough syllabus headship in Spiritual Education calls for enthusiasm and endurance, the capability to confirm and hold up but too to even confront and offer route. It even calls for the program head an individual appeal with the individual religious pursuit and capability to correspond this to learners and tutors (Marion Gonzales, 2013). Leadership in Religious Growth The next element of spiritual guidance in Catholic schools points to definite guidance in the formation of a disciplinary atmosphere where the religious aims of the institute might be attended. The job at this point is to permit individuals to listen to, comprehend and feel what Christian existence and trust in Jesus Christ is. In Catholic schools, this type of headship is performed beside the environment of Catholic Christianity, save for it considers the reality that in support of several youths, whatsoever the intensity of their holiness, institutional faith is not a piece of their existence. As a result, it requests to present knowledge of rituals and pleas that recognize and call forward the youths genuine beliefs (Williams Morey, 2015). A diverse assortment of expertise is necessary for this aspect of spiritual governance. It functions generally outside the schoolroom in the broader perspective of the institute society and encompasses the spiritual lead in training for institute and course rituals that arise from the existed group of the institute. This spiritual lead is, thus, a skillful ritualist, who spearheads the occasionally sluggish and meticulous duty of aiding the institute to rejoice its lifespan in pleas and devotion. They should synchronize the exertions of a comprehensive range of sections and assemblies in the institute, should toil with pupil councils and provide time for the direction of merriments to obtain contour. This spiritual lead should, thus, be somebody who is in contact with the impact that melody, effort, and fine art can create on worship, and should be capable of weaving the gifts of the institute society together (Rieckhoff, 2014). The part of headship in the formation of an institute environment somewhere there is the likelihood of allowing individuals to perceive, comprehend and feel what Christian existing and belief in Jesus Christ is all about furthermore denotes taking charge for withdrawal and consideration curriculums that cherish the inborn religiousness of the youth who constitute the institute society. If headship in spiritual education program encompasses the learning of learners in conviction, this spiritual lead should formulate means of inspiring youth to be devout. Duties would comprise the inscription of retreat curriculums and, by means of massively diverse awareness and expertise from those engaged in course penning, they would operate with others to compose curriculums that keep in mind the several phases and terms of belief or doubt that happen amongst the scholar populace, offering significant knowledges .that together uphold and contest their divine growth. As a result this spiritual lead should be acquainted with just how to provide time, by what means to inspire consideration, in what way to attend to uncertainties and qualms, by what method to discover and lure out genuine devotion understanding. As a lead in the divine side of Spiritual Education in the institute, this individual will continually be in the state where to communicate his or her understanding of God, is not merely proper but extremely useful to learners. The spiritual lead in the sentimental territory should be capable and prepared to ensure this, to be exposed, even s usceptible, if the part of retreat lead needs this. The spiritual lead in mystical devout education should warrant that exactly across the institute, the development in a conviction of the youth is delivered for in involvements that contain this as a definite objective. They should be adept in encouraging and supporting instructors who are organizing sanctuaries the first-time, and should severely have faith in the significance of such undertakings, endorsing them time and again in an environment where time and assets are limited (Swanson Frederick, 2016). The fundamental chore here is transparent, and it is performed usually outside the schoolroom. It encompasses the formation of an environment capable of sustaining the Christian communication. It is the utmost trying of all the errands of spiritual headship in the institute, for it should function counter to a few hard truths. A lot of parents, actually, are negligent about their kids' social and spiritual advancement, whereas others are severe and explain scholastic accomplishment in constricted expressions for instance test grades or Church presence. A number of team associates are less than flawless whereas learners can be uncooperative or even idle. One may possibly broaden the supplications. To accept disappointment is to demoralize neither the objective nor the severe and progressive current exertions of faculties. iii. Leadership in Social Integrity It is impossible to attempt to be situated in a Christian society and to overlook the necessity of the gospel to reinstate self-esteem to the troubled. It is pointed out that a distress for societal integrity is presently an indispensable part of genuine spiritual education for the reason that gradually in last decades this alarm has been perceived as critical to the task of the Church. Furthermore, the present explorations have revealed that a forerunner for communal honesty is a necessary attribute of the devoutness of young folks in Catholic institutes. Hence the third aspect of spiritual headship in Catholic institutes is governance in communal integrity tutelage. The lead in impartiality schooling in the institute is someone who has incorporated conviction and communal righteousness in his or her existence, and who possesses a zealous obligation to the communal obligation of gospels. This lead can aid learners to ponder on their encounters of domination as an introduction into c ommunal awareness. They encourage the open participation of learners with the deprived and burdened via curriculums in the resident and broader society and even via acquaintance courses in third world republics (Rieckhoff, 2014). Merely strolling with the underprivileged as a well-wisher and friend in harmony with them through complications might be the best comfortable facility we can offer. It is the primary and most vital encounter of communal proceedings. After such an encounter as a piece of our existence, contemplating on it along with other people engaged in analogous assistance could be useful in expanding our pledge to and perception into the facility. This practical attitude towards communal righteousness is not merely deeds, but thoughtful deeds executed out of a wide-ranging devoutness and with a decent consciousness of the concerns at risk. The lead in integrity tutoring not simply endorses communal achievement and consideration in the institute but is a source and lead in tutelage for honesty throughout the entire program. Instead of lessening the communal justice inclination of every single Christian, the scholastic lead in impartiality schooling is ready to show up as a diviner in the institute. They would enquire about what demand the faculty group back to reflecting on its disposition as a society granted vivacity through the gospel. In their presence on the workforce and in the institute, on management groups and with the faculty administering organizations, the lead in impartiality schooling is a divinatory personage whose individual legitimacy as a spectator to the gospel contests the plain and concealed program, disrupts contentment and exclaims boldly on problems of impartiality and righteousness (Marion Gonzales, 2013). Conclusion and Recommendations The distinctively intricate and difficult position of the spiritual education head has been sketched, and its progression from a mid-level situation to that of higher-ranking headship has been surveyed in the context of diocesan-based strategy enterprises. Spiritual education requires to exist and requires to be noticed to subsist as a precedence in the Catholic society at each stage: communities, schools, relations and systemic management. Compositions and sustainenance require being in position to match with this conviction. A profound special association with the Lord is to be supported in spiritual education instructors and controllers, as genuineness is vital to the effectual deliverance of a spiritual education program. Assets must be prioritized to permit this, starting with the announcement of the kerugma. The requirements of spiritual headship implemented by the Headmaster, Assistant Headmaster, and Spiritual Education Controller must be inspected and explained. A partnership of authentic material among the institution and community must be widened. The community pastor essentially plays an essential part that should be stressed and expanded. The job of pastors situates them at the core of spiritual learning. Certified education for all employees must be a systematic curriculum that composes precise the input of every associate of team to the assignment of Catholic training. Assets, counting time for proficient growth and religious arrangement, require to be given precedence to permit this. Extra effort will be required to precisely evaluate what is defined by the expression religious literacy and the way it becomes visible in the learner populace. The different explanation of the expression religious literacy turned this into a complex spot to evaluate given the capacity of the research. If religious literacy is considered to signify a comprehension of the Catholic belief in the situation of extensive communal and literary outline, the spiritual awareness of learners was lower than what was anticipated. The current spiritual education program is community-based where substance is prepared around topics. In maintaining the modern program theory, where learner education is associated to actual existence incidents, contemplation must be provided to a twist program expanding vital ideas with growing firmness over a point. The spiritual education program mus t supply for various education requirements of learners irrespective of spiritual association. In this manner, spiritual learning would be both zealous and catechetical. Modern pedagogical observances indicate there are several methods to provide religious education. While employing the goals and substance of spiritual education sketched in authoritative papers, the incorporation of review-based finest observance and particularly modified methods to guide in spiritual education must be taken on. The major shareholders in spiritual learning are the diocesan Catholic Education Organization, the institute headmaster, and the Australian Catholic University (ACU). The types of help anticipated from these shareholders by the heads in spiritual education might best be attained in the course of intimate communiqu among the participants. Given the extremely challenging and significant responsibility of the spiritual education head, it is suggested that additional examination is assumed to discover means by which every one of the shareholders can labor and converse more intimately in their preparation. It would assist to guarantee that their sustainable programs would consistently sustain the development and expansion of the spiritual education heads and progress further in the course of supporting effectual spiritual education headship in institutes. References Argyle, M., Beit-Hallahmi, B. (2014).The psychology of religious behaviour, belief and experience. Routledge. Barnes, L. P. (2014).Education, religion and diversity: Developing a new model of religious education. Routledge. Buchanan, M. T. (2013). Leadership and religious schools: Introducing some contemporary perspectives and challenges.Leadership and religious schools: International perspectives and challenges, 1-12. Buchanan, M. T. (2014). Religious Education Leadership and the 21st Century: Overcoming Disconnectedness.eJournal of Catholic Education in Australasia,1(1), 59. Castelli, M. J. (2016). Studies on Church Schools, Faith Schools Religious Education and Dialogue. Elliott, J. (2014).Development of an instrument to measure the attitudes of Christian school leaders towards factors that may influence their decisions to implement special education programs(Doctoral dissertation, Liberty University). Fenwick, T., English, L. (2015). Dimensions of spirituality: A framework for adult educators.Journal of Adult Theological Education. Marion, R., Gonzales, L. D. (2013).Leadership in education: Organizational theory for the practitioner. Waveland Press. OShea, G. (2014). Review of Religious Education for The Catholic Education Office Diocese of Parramatta Ray-Timoney, J. M. (2015). The Perceptions of Catholic Elementary School Principals in the Archdiocese of Portland, Oregon Concerning the Catholic Identity and Program Effectiveness of Their Respective Schools. Rieckhoff, B. S. (2014). The development of faith leadership in novice principals.Journal of Catholic Education,17(2). Scott, K. (2015). Problem or Paradox: Teaching the Catholic Religion in Catholic Schools. InGlobal Perspectives on Catholic Religious Education in Schools(pp. 47-60). Springer International Publishing. Swanson, D. L., Frederick, W. C. (2016). Denial and leadership in business ethics education.Business ethics: New challenges for business schools and corporate leaders, 222-240. Williams, P., Morey, P. (2015). Future Leadership of Schools in Australia: Employee Perceptions of Taking on the Challenge.TEACH Journal of Christian Education,9(2), 7. Bibliography Buchanan, M. T., Gellel, A. M. (Eds.). (2015).Global Perspectives on Catholic Religious Education in Schools. Springer. Chickering, A. W., Dalton, J. C., Stamm, L. (2015).Encouraging authenticity and spirituality in higher education. John Wiley Sons. Conroy, J. C., Lundie, D., Davis, R. A., Baumfield, V., Barnes, L. P., Gallagher, T., ... Wenell, K. J. (2013).Does religious education work?: A multi-dimensional investigation. AC Black. del Carmen Salazar, M. (2013). A humanizing pedagogy reinventing the principles and practice of education as a journey toward liberation.Review of Research in Education,37(1), 121-148. Dickens, K. (2016). The church and the Christian educator: Can the community of school become church?.Christian Teachers Journal,24(2), 4. Leavey, M. C. (2016). Religious education, school climate and achievement: A study of nine Catholic sixth-form girls' schools. Norris, J. (2015). A Program for Persistent Integration of Faith and Learning in A Christian University Online Environment. Power, J. (2015). Courage to move beyond the past: Common law and canonical structures for the governance of Australian congregational schools in the 21st century.

Financial Report Information of DIPL-Free-Samples for Students

Questions: 1.Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of material misstatement in the financial report. 3.Based on the background information for DIPL contained in the case, identify and explain two key fraud risk factors relating to misstatements arising from fraudulent financial reporting to which DIPL may be susceptible. Answers: 1.Application of analytical procedures to the financial report information of DIPL The information provided in the financial report of DIPL is based on development of the audit plan. The audit plan has been further seen to be considered as per the particular guideline followed during the undertaking of the audit process. In general, this particular this has helped the assessor in considering the audit cost at a reasonable level and assists in the aversion in the misunderstanding along with clientele. The analytical approach to the financial considerations of DIPL has been referred by dissemination of the information in the financial declarations of the company. The main process of the evaluation analytical approach has been considered based on the specific approach of the financial declarations, accountants and the financial analysts which has been seen to be vital in making business decisions. The analytical approach has been further based on the common sizing with the analysis of the reference point. This has been conducive in the comparison of the financial statements as per different period in different corporations. The ratio analysis has been based on the comparison of the financial declarations in the planning of the audit (Mahmoud HOSSEINNIAKANI, Incio and Mota 2014). Explanation of the way the results influence planning decisions for the audit The planning decision results has been considered for the audit planning and is necessary for the various types of the results of the analytical approach taken into consideration for the disseminating information based on financial statements. The different outcomes of the ratio has been evaluated as per current ratio of the firms for DIPL. This has been computed as 1.42 in 2013, 1.46 in 2014 and 1.5 in 2015. The profitability aspect of the ratio of calculated as per 0.068 in 2013, 0.60 in 2014 and 0.06 in 2015. The profitability ratio based on the profit margin has been further able to reveal the position of the net income earned by the firm in compared to the net sales from DIPL. Despite of this, the assessor needs to understand whether the expenses are low or high and the management is having the requirement to curtail the budget and time. The favourable and the unfavourable changes in the ratio can be factor has been further based on the factor as per the audit assessment and sou ndness in the financial position. Similarly in 2015 and 2013 the solvency ratio has been identified to be 0.62 and 0.21 (Yasin and Nelson 2013). 2.Identification of inherent risk factors that arise from nature of business operations of DIPL The several types of the important factors in the auditing have shown several incidences of material misstatements in the financial announcements of a particular concern. The systematic and the unsystematic risks have been considered from the financial misstatements and the financial declarations of the corporation. The various types of the risks detected has been considered based on the both financial as well as non-financial factors. Nevertheless, an evaluator might consider it as demanding to detect certain risks. The risks identified may be linked to the various types of the other risks correlated to omission and diverse errors and the diversified nature of the errors in business operations of DIPL (Sultana et al. 2015). Based on the given scenario, the numerous transactions are particularly omitted by the accountants otherwise the management of the DIPL Corporation. This can sequentially be directed for the various types of the inconsistency particularly with the essential planning along with the sales activities. Furthermore, the evaluations based on the financial declarations which have been revealed based on accomplishment of the profit from the revenue generated from sales. The analysis of the present case has been able to reveal that the IT implementation process has been generated with particular issues. DIPL is not seen to be having adequate staff to handle the execution process and the execution from the installation and carrying out of the reconciliation and the testing of new arrangement by the end of year (O. et al. 2013). The various considerations for the recording of the cash receipts have been considered as per the finance professionals of the company and the inherent risk has not been properly handled. The staff member has been able to follow an appropriate sequence for properly registering the sequence of account receivables (Kubuabola 2013). Risk and way it might affect the risk of material misstatement in the financial report The different types of the inherent risk have been considered based on the susceptibility and the particular consideration of the material misstatement. Excessive pressure on employees and management- The Excessive workload of the members of the staff of the corporation has further led to poor bookkeeping. The certain attributes has been considered mainly based on the issues such as encountering of poor liquidity, poor operating outcomes and various types of the cash flow issues (Hummel, Schlick and Fifka 2017). Risks of errors or else incorrect misrepresentation- The identified remains has been further seen to be based on intricacy and the errors of the risk which have been misrepresented simultaneously. Integrity of the entire management- DIPL management has been essentially seen to lack the required integrity and the expectation to prepare for the reputational loss in the entire business community. Unusual pressure on management- At times the existence of the incentives for the management has been based on the exits incentives for the misstatements in the pecuniary declarations. Nature of entity business- The aforementioned facets may be further seen to be affected base on the various types of the consideration which has been seen to be related to inherent risk of the business entity for the business entity for the analysis of the audit planning structure. DIPL has led to the growth of the business through major economic competitive circumstances. (Wade et al. 2017). 3.Identification and explanation of two key fraud risk factors relating to misstatements arising from fraudulent financial reporting Asset Loss The indicated risk has been seen to lead to the considerable amount of losses pertaining to the asset for the fraud. The dissatisfaction of the workforce has been further seen to be based on the employees who can induce the involvement in the fraud. Furthermore, the expectations from the investors to report for the financial outcomes or particularly based on the management to consider the specific performance based targets, which leads to high risk of fraud. This has been further seen to be considered based on the declaration of the specific financial outcomes in averting the guarantees generated. Fraud incidence for workforce engagement The various types of the fraud risk has been seen to be associated to the operations of the firm DIPL. Some of them have been seen with the main operations pertaining huge pressure from particularly the board to acquire a novel accounting system. The excess pressure from the employees has been carrying the installation process of new IT systems which might lead to accounting fraud. This has further revealed that the employees may get engaged to the fraudulent activities and handle the reconciliation process and subsequently material misstatement. The case study has further focused on the incidences of improper handling of the process for the implementation of information technology and the improper allocation of certain transactions at the end of each year. This may further lead to losses pertaining to material misstatement and risk of fraud. Financial reporting fraud The financial reporting of the fraud has been identified as another risk component. During the time of excessive pressure it has been seen that outside financiers can declare on the specific announcements on financial management to meet certain goals to qualify for the acquisition of the debt. The high risk has been further seen to be based on the improper financial announcements. The financial position of the DIPL has depicted that the various considerations for the revenue has shown an increasing trend from 2013 to 2015. Furthermore, the total assets and the current assets of DIPL have also increased considerably increased. Moreover, the gross profit has been also considerably increased in the period of 2013 to 2015. The various types of other consideration for the study has been able to focus on the loan amounting to 7.5 million particularly in the loan agreement made maintain the current ratio of 1.5 and the along with this debt equity of the company has been seen to be lower tha n 1. This requirement has been able to relate to the various types of the considerations made from the improper reflection of the financial position. The company has failed with the various types of the reflection which is related maintain the definite benchmark which can make the company non-eligible for the finance of the BDO finance. Unsuitable average cost Based on the given case it has been sees that the valuation of the different raw material inventory at a certain average cost was not appropriate as the present cost was not suitable because the cost of paper was more than the average cost. The risk of the fraudulent actions has been further seen to be persistent with the consideration of new IT system which can be monitored based on different activities at different phases. The risk of the financial reporting has been further seen to be based on the evaluation of the financial statements and monitored at the same time (Geertse et al. 2015). References Geertse, T. D., Holland, R., Timmers, J. M. H., Paap, E., Pijnappel, R. M., Broeders, M. J. M. and den Heeten, G. J. (2015) Value of audits in breast cancer screening quality assurance programmes, European Radiology, 25(11), pp. 33383347. doi: 10.1007/s00330-015-3744-x. Hummel, K., Schlick, C. and Fifka, M. (2017) The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements, Journal of Business Ethics, pp. 125. doi: 10.1007/s10551-016-3410-5. Kubuabola, S. (2013) External Quality Audit, External Quality Audit. doi: 10.1016/B978-1-84334-676-0.50005-4. Mahmoud HOSSEINNIAKANI, S., Incio, H. and Mota, R. (2014) A Review on Audit Quality Factors, International Journal of Academic Research in Accounting Finance and Management Sciences, 4(2), pp. 243254. doi: 10.6007/IJARAFMS/v4-i2/861. Sultana, N., Singh, H., der Zahn, V. and Mitchell, J.L., 2015. Audit committee characteristics and audit report lag.International Journal of Auditing,19(2), pp.72-87. Yasin, F. M. and Nelson, S. P. (2013) Audit Committee and Internal Audit: Implications on Audit Quality, International Journal of Economics, Management and Accounting International Journal of Economics Management and Accounting, 20(122), pp. 187218. doi: 10.1108/02686909310036223. Wade, L., Acquarola, N., Hall, A., Sjollema, P. and OSullivan, M., 2017. Audit of dense fine speckled ana patterns detected by indirect immunofluorescence in a clinical immunology laboratory.Pathology,49, p.S114.