Effective Hr Strategies Of Bill Gates - 2113 Words

The Effective HR Strategies of Bill Gates Yelena Vassilenko Berkeley College Background Bill Gates - the richest man in the world, a computer magnate, founder and owner of Microsoft. He created his first computer program at the age of 13. He loves cars, motor boats and playing poker. He never ate at home because he did not want to waste time on cooking. Bill Gates was born on October 28, 1955 in Seattle, Washington, USA. He was the first child and only son of a famous lawyer. This modest, even shy and slightly awkward child dreamed of becoming a professor of mathematics and was not at all like his father - a high, handsome, successful lawyer. Despite the unique abilities in mathematics and logic, Bill Gates did not show leadership†¦show more content†¦At 17, he received an offer to writing software package in the distribution of the energy Bonneville Dam. Following the family tradition, Bill Gates went to Harvard, intending to become a lawyer like his father. But he was still the same closed and uncommunicative, which is absolutely not appropriate for the profession. He rarely attended student parties, only his close friend Steve Ballmer, who will become president of Microsoft. Personal Motivation In December 1974, Bill Gates saw a computer for $ 397. The only thing was missing was the machine software. Paul Allen tried to persuade Bill to open his own company to develop software, but Bill was in no hurry to leave school. And the only way out of the market the first home computer available to consumers under the name Altair 8800, prompting him to listen to a friend s advice. Bill Gates and Allen contacted representatives of the company MITS, offering them software (version BASIC) for their computer Altair 8800. This variant arranged managers who offer young people to work on writing a programming language. The couple moved to New Mexico, where he began the history of Microsoft. The first five Microsoft customers have gone bankrupt, but the guys did not give up and in 1979 returned to Seattle. In fact, Bill Gates, was expelled from the university for truancy and academic failure, but this fact is not very upset woe-student because he received an offer from IBM to create an

School Of Humanities And Communication Arts - 1126 Words

Assignment Cover Sheet School of Humanities and Communication Arts Student Name Samson Kocholatharayil James Student Number 17455451 Unit Name and Number 101295 - Aesthetics Tutorial Group Thursday 1pm - 2pm Tutorial Day and Time Thursday 1pm - 2pm Session / Semester Spring 2014 Lecturer/Tutor Michael Symonds Title of Assignment Assessment 1 Length 1,500 Due Date 8th September 2014 Date Submitted 8th September 2014 Campus Enrolment Bankstown DECLARATION I hold a copy of this assignment if the original is lost or damaged. ï  ± I hereby certify that no part of this assignment or product has been copied from any other student’s work or from any other source except where due acknowledgement is made in the assignment. ï  ± No part of the assignment/product has been written/produced for me by any other person except where collaboration has been authorised by the subject lecturer/tutor concerned. ï  ± I am aware that this work may be reproduced and submitted to plagiarism detection software programs for the purpose of detecting possible plagiarism (which may retain a copy on its database for future plagiarism checking) Signature: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Note: An examiner or lecturer/tutor has the right not to mark this assignment if the above declaration has not been signed) Explain the following quote from Kant: ‘Beautiful is what, without a concept, is liked universally.’ (p37 of the Reader) In the exposition of the beautiful that Immanuel Kant offers in hisShow MoreRelatedUniversity of Phoenix-Birmingham721 Words   |  3 Pages University of Phoenix - Birmingham School of Business - Business and Management Degrees Headquartered in Phoenix, Arizona, the University of Phoenix was founded in 1976 and now has locations world-wide offering a variety of online degree programs. 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Which ethical principle is most prominent in your belief system Autonomy or Fidelity Free Essays

Autonomy and fidelity are both applied in my life. I am a kind of person who has strong principle in life and not easily persuade by outside forces; thus, I am also extremely faithful to what I do. However, as fidelity being describe as truthful, I would say that fidelity is more prominent in my belief system. We will write a custom essay sample on Which ethical principle is most prominent in your belief system Autonomy or Fidelity? or any similar topic only for you Order Now I am very truthful in everything I do. I cherish things with all my heart. I believe that there is no autonomy when an individual does not believe in fidelity. Fidelity should come first before you will become autonomous. The individual’s principles should be strengthened with truth so that no matter how society persuade an individual to do a thing which he believe is not right, he can hold fast to what he believes in and that’s how being autonomous become visible and displayed. In addition, I believe that fidelity is not just important in relationships and friendships but also a superb requirement in serving and treating others as an act of showing love and concern. Fidelity motivates me to do what is right in the sight of our Creator and in the sight of men. It helps me not to be partial with my dealings with other people but with genuine intentions. It gives me, too, a motivation not to betray the trust of other people especially those who are so dear in my heart. Moreover, most people nowadays are having the hard time in facing their own feelings. I must say that I am a kind of an individual who does not run away from the truth. I have the courage and strength to face the reality because that is what fidelity has taught me. How to cite Which ethical principle is most prominent in your belief system Autonomy or Fidelity?, Papers

Construal Instructions and Professional Skepticism †Free Samples

Question: Discuss about the Construal Instructions and Professional Skepticism. Answer: Introduction Auditing is considered as one of the major aspects for the business organizations in todays world. Auditing refers to the process of inspecting the financial statements of the companies in order to be ensured that they are free from material misstatements (William Jr, Glover and Prawitt 2016). At the time of performing the audit operations, it is required for the auditors to comply with all the required ethical principles. In this process, International Ethics Standards Board for Accountants, commonly known as IESBA, plays an integral part. IESBA is an independent body to set standards of ethics for the accountants and auditors. IESBA sets different robust accounting and auditing standards related with ethical standards, auditor independence and others. It is the prime responsibility of the auditors to comply with all the principles and standards of IESBA. According to IESBA, it is not the only responsibility of the auditors to satisfy the needs of the audit clients, but it is also t heir responsibility act in the public iterates (ethicsboard.org 2018). The main aim of this report is to analyze and evaluate the roles and functions of IESBA. The above discussion provides a short description of IESBA. Now, it needs to be mentioned that IESBA has some specific roles and functions. The main role of IESBA involves in the development and issuance of high quality of ethical standards for the public interest and the other pronouncements for the use of the accountants all over the world (ethicsboard.org 2018). The code of Ethics for Professional Accountants and Interpretation of IESBA can be applied to all the accounting professionals all over the world irrespective of any industry as the codes of IESBA serve as a foundation of ethics for the accountants. It is the regulatory obligation on all the business entities under IFAC not to apply less stringent standards than the ethical standards of IESBA (ethicsboard.org 2018). At the time of the development of ethical standards for the accountants, IESBA needs to follow a rigorous due process. The first standard is research and consolation. The task force of IESBA is required to unde rtake appropriate research and consultation process for proposing the draft standards. The next process is transparent debate, as it is required to present the proposed agenda as a form of discussion and debate. The next process is the exposure for public comment (ethicsboard.org 2018). IESBA is to required to present the proposed draft for public comment. After that, it is the role of the project task force of IESBA to consider the comments and suggestions in order to develop the final ethical standards. In the last process, the final exposure draft needs to be approved (ethicsboard.org 2018). Apart from the above, one of the major functions of IESBA is the periodical issue of revised stases for ethics in accounting. For example, in the year of 2010, IESBA did issue a revised Code of Ethics for Professional Accountants to be effective from the date of 1 January 2011 (ethicsboard.org 2018). Apart from this, the issuance of a revised principle-based definition about the constitution of work can be seen from the committee of IESBA. Thus, it can be said that development of principle-based definition is another major function of IESBA. Most importantly, the convergence of international and national ethical standards is a high priority to IESBA. It is also the role of IESBA to make the accountants all over the world to comply with five major ethical principles; they are integrity, objectivity, professional competence and due care, confidentiality and professional behavior (ethicsboard.org 2018). From the provided situation, it can be seen that the auditor has undue financial dependence on an audit client. This particular situation leads to the financial dependency or interest of the auditor on the property of the audit client. Thus, this particular situation creates the self-interest threat of audit independence due to the presence of financial dependence (Tepalagul and Lin 2015). The main consequence of this threat to the audit profession is the generation of biased audit opinion or the generation of audit opinion in the favor of the audit clients. Moreover, this action will breach the IESBA ethical principles of auditing (Sarkar and Sarkar 2012). There are some specific safeguards available for this particular situation. As the most important part of the safeguard, the audit company needs to ensure that the audit member having undue financial dependence on the audit client does not perform the auditing services further. Apart from this, it is required for the audit firm to place proper policies and procedures in order to make it sure that the members of the audit team do not assume any responsibility of the audit team (Tepalagul and Lin 2015). The auditors all over the world have the regulatory obligation not to have any kind of financial or other interests on the property of the audit clients that can influence the audit judgment as it can create the self-interest threat of audits independence (Chi, Douthett Jr, and Lisic 2012). However, in the provided situation, it can be observed that the audit partner or staffs have financial interest in the audit client. Thus, this particular situation has created the self-interest threat of audit independence. In this particular situation, it will not be possible for the auditor to conduct the audit operation of the company in a bias-free manner. The main reason is the influence of financial interest on the audit judgment. Moreover, in the presence of financial interest, the audit judgment will have negative influence and will not convey the correct financial position of the company (Onwuchekwa, Erah and Izedonmi 2012). In order to reduce the level of this particular threat, it is recommended to the audit firm to discontinue the audit operation of the involved audit staff from the audit client. Apart from this, the audit firm is also recommended to implement effective governing system so that this type of situation does not occur in the future (Tepalagul and Lin 2015). The provided situation indicates towards the presence family ties or close relationships between the firms, its partners and the staff of the audit team. According to the audit regulations, the staffs and members of the audit team should not have any long or close relationships with the audit client as it can affect the audit judgment. Non-compliance with this regulation creates familiarity threat of auditing (Ojo 2013). Thus, it can be observed that the provided situation creates the familiarity threat of audit independence. The major consequence of this situation is the breach of the ethical principles of IESBA for the accounting profession as the staffs of the audit team have not complied with the ethical standards and principles. After that, the breach of the ethical principles of IESBA leads to the development of influenced or biased audit opinion in the favor of the audit client (Onwuchekwa, Erah and Izedonmi 2012). As a major way of safeguard, the audit firm is required to assign new experienced audit members for the audit operations. At the same time, the company is recommended to assign a separate chartered accountant for reviewing the work of the audit team. He/she will report to the audit firm in case any negative aspect is found (Onwuchekwa, Erah and Izedonmi 2012). According to the auditing regulation, the auditors are prohibited from providing any kind of non-audit services to the audit clients like bookkeeping services, design and implementation of financial information system and many other services. In the provided situation, it can be seen that the audit firm uses to provide different kinds of non-audit services to the audit client. Thus, this situation states that the audit firm has not complied with the relevant laws and regulation of audit professional (Bowlin, Hobson and Piercey 2015). For this reason, this particular situation creates the treat of the violation of professional behavior of the auditors. In this case, the main consequence of this particular threat is the breach of the ethical principle of IESBA for the accountants and the auditors. This particular aspect leads to the violation of audit reporting principles. In the presence of influence or conflict of interest, the audit opinion will not be biasfree or influence free (Hurtt et al. 2013). As a process to implement safeguard, it is recommended to the audit firm to stop providing non-audit services to the audit client as it is against the audit regulation. At the same time, it is suggested to the audit firm to implement effective corporate governance regulations so that this type can be avoided in the near future. Most importantly, the auditors are advised to comply with the auditing professional standards (Bowlin, Hobson and Piercey 2015). From the provided situation, it can be seen that the audit firm has been providing the audit client with the services of external audit for many years. There has been raising concern related with the independence of the auditors due to the longstanding relation with the audit client. There is a possibility that the auditors can lose professional skepticism and objectivity due to the long relationship with the audit client. For this reason, this particular situation can create the risk of audit failure (Peytcheva 2013). The presence of longstanding relationship between the audit client and the audit firm can lead to the development of biased audit judgment. At the same time, this particular threat degrades the audit profession, as the auditors will have difficulties in conducting different audit opinion (Popova 2012). After consideration of the threat, it is recommended to the audit firm to rotate the audit staffs on a regular interval. Due to this process, there will be less chances of the influence of audit opinion by the audit staffs. At the same time, the auditors are required to comply with the required audit rules and regulations so that there is less chance of audit failure (Rasso 2015). Conclusion From the above discussion, it can be observed that ethical principles have an integral role to play in the success of the audit operations as they help in the gyration of correct and biasfree audit opinion. The above discussion states that IESBA is an independent body responsible for the setting of ethical standards in the auditing process. The study states that the main role of IESBA is the development of high quality ethical standard of auditing. Apart from this, from the analysis of the provided situations indicates that there are different kinds of threat in the audit process along with some major consequences. At the same time, some major safeguards are there of these threats. According to the above discussion, some major threats in auditing are self-interest threat, familiarity threat, professional skepticism threat, threat related to the breach of professional behavior and others. One common consequence of these threats on the audit process is the non-delivery of true audit op inion. Some major safeguards are audit staff rotation, compliance with the ethical standards and others. References Bowlin, K.O., Hobson, J.L. and Piercey, M.D., 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality.The Accounting Review,90(4), pp.1363-1393. Chi, W., Douthett Jr, E.B. and Lisic, L.L., 2012. Client importance and audit partner independence.Journal of Accounting and Public Policy,31(3), pp.320-336. Ethicsboard.org. (2018).About IESBA | IFAC. [online] Available at: https://www.ethicsboard.org/about-iesba [Accessed 21 Mar. 2018]. Hurtt, R.K., Brown-Liburd, H., Earley, C.E. and Krishnamoorthy, G., 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research.Auditing: A Journal of Practice Theory,32(sp1), pp.45-97. IESBA | Ethics | Accounting | IFAC. (2018).Ethicsboard.org. Retrieved 21 March 2018, from https://www.ethicsboard.org/ Ojo, M., 2013. Audits, audit quality and signalling mechanisms: concentrated ownership structures. Onwuchekwa, J.C., Erah, D. and Izedonmi, F., 2012. Mandatory audit rotation and audit independence: Survey of Southern Nigeria.Research Journal of Finance and Accounting,3(7), pp.78-85. Onwuchekwa, J.C., Erah, D.O. and Izedonmi, F., 2012. Mandatory audit rotation and audit quality: Survey of Southern Nigeria.Research Journal of Finance and Accounting,3(8), pp.70-77. Peytcheva, M., 2013. Professional skepticism and auditor cognitive performance in a hypothesis-testing task.Managerial Auditing Journal,29(1), pp.27-49. Popova, V., 2012. Exploration of skepticism, client-specific experiences, and audit judgments.Managerial Auditing Journal,28(2), pp.140-160. Rasso, J.T., 2015. Construal instructions and professional skepticism in evaluating complex estimates.Accounting, Organizations and Society,46, pp.44-55. Sarkar, J. and Sarkar, S., 2012. Auditor and audit committee independence in India. Tepalagul, N. and Lin, L., 2015. Auditor independence and audit quality: A literature review.Journal of Accounting, Auditing Finance,30(1), pp.101-121. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.