You are an audit manager of Tissa & Co, the auditor of Setoi Berhad which operates an electric power station. The company produces electricity 24 hours a day, seven days a week.

Setoi Berhad employs over 250 people and approximately 70% of the employees work in production at the power station. There are three shifts every day with employees working eight hours each. The production employees are paid weekly in cash. The remaining 30% of employees work at the head office in non-production roles and are paid monthly by bank transfer.

The company has a human resources (HR) department, responsible for setting up all new joiners. Pre-printed forms are completed by HR for all new employees and, once verified, a copy is sent to the payroll department for the employee to be set up for payment. This form includes the staff member’s employee number and payroll cannot set up new joiners without this information. To encourage staff to attend work on time for all shifts, Setoi Berhad introduced a discretionary bonus, paid every three months, for production staff. The production supervisors determine the amounts to be paid and notify the payroll department. This quarterly bonus is entered into the system by a clerk and each entry is checked by a senior clerk for input errors prior to processing. The senior clerk signs the bonus listing as evidence of undertaking this review.

Production employees are issued with smart cards and are required to swipe their cards at the beginning and ending of their shift. This process is supervised by security staff 24 hours a day. Each card identifies the employee number and links into the hours worked report produced by the payroll system, which automatically calculates the gross and net pay along with relevant deductions. These calculations are not checked.

On a quarterly basis, exception reports relating to changes to the payroll standing data are produced and reviewed by the payroll director. No overtime is worked by employees. Employees are entitled to take 28-holiday days annually. Holiday request forms are required to be completed and authorised by relevant line managers; however, this does not always occur.

On a monthly basis, for employees paid by bank transfer, the senior payroll manager reviews the list of bank payments and agrees this to the payroll records prior to authorising the payment. If any errors are noted, the payroll senior manager amends the records.

For production employees paid in cash, the necessary amount of cash is delivered weekly from the bank by a security company. Two members of the payroll department produce the pay packets, one is responsible for preparing them and the other checks the finished pay packets. Both members of staff are required to sign the weekly payroll listing on completion of this task. The pay packets are then delivered to the production supervisors, who distribute them to employees at the end of the employees’ shift, as they know each member of their production team.

Monthly management accounts are produced that indicate variances between budgeted and actual amounts. Revenue and key production costs are detailed, however, as there are no overtime costs, wages and salaries are not analysed.

(a) Identify FIVE (5) key controls of the payroll system, in which the auditor may seek to place reliance on.

(b) Describe a Test of Control for each of the five key controls in (a) above, which the auditor should perform to assess if each of these key controls is operating effectively.

(c) Identify and explain FIVE (5) deficiencies in Setoi Berhad’s payroll system and provide a recommendation to address each of these deficiencies.

Answer all questions true or false

1. Communication across all sectors of the health arena is critical to quality care.

Group of answer choices

True

False

2. Communication between provider and consumers affects every facet on the health continuum from health promotion and disease prevention to assessment, diagnosis, and treatment.

Group of answer choices

True

False

3. Treatment adherence leads to better health out- comes and no adherence places the patient at risk for poor recovery and dis- ease progression.

Group of answer choices

True

False

4. Treatment adherence refers to not only medication adherence but also compliance with appointment schedules, diet and exercise regimens, or lifestyle modifications.

Group of answer choices

True

False

5. The relationship of trust between patient and provider is built on the effectiveness of their communications.

Group of answer choices

True

False

6. Cancer and Diabetes are the example of chronic diseases.

Group of answer choices

True

False

7. Symptoms are not observable by provider.

Group of answer choices

True

False

8. Healthcare utilization refers to a person’s behavior in reaching out to and complying with existing available healthcare services.

Group of answer choices

True

False

9. Human communication is the product of a combination of numerous physiological, psychological, and environmental influences.

Group of answer choices

True

False

10. Optical illusions exist because what is perceived is actually different from what is actually there.

Group of answer choices

True

False

11. Neurons are cells that send and receive electrochemical signals to and from the brain and nervous system.

Group of answer choices

True

False

12. The intensity of behavior is largely governed by the functions of the autonomic nervous system (ANS).

Group of answer choices

True

False

13. The ANS has two systems: the sympathetic and parasympathetic processes.

Group of answer choices

True

False

14. Emotions and the expression of emotions depend largely on an area of the brain called the limbic system.

Group of answer choices

True

False

15. The interpersonal communication process consists of a dynamic exchange of energy among two or more individuals within a specific sociocultural context.

Group of answer choices

True

False

16. Medication errors are harder to assess in the outpatient setting for a variety of reasons.

Group of answer choices

True

False

17. The realm of supportive self-management in chronic illness is a growing area of research and practice.

Group of answer choices

True

False

18. NIH is stands for National Institute of Health

Group of answer choices

True

False

19. CDC is stand for Center for Disease Control

Group of answer choices

True

False

20. The information processing that goes on within the brain has three distinct steps.

Group of answer choices

True

False

21. Parasympathetic system involve the fight-flight mechanism

Group of answer choices

True

False

22. Sympathetic system involve the relaxation

Group of answer choices

True

False

23. Teach back is the approach of choice with patient who understand their treatment regimen

Group of answer choices

True

False

24. Member of most subculture in USA are more comfortable to talk about their health problems with providers.

Group of answer choices

True

False

25. IOM drafted a few reports to improve the healthcare quality in USA.

Group of answer choices

True

False

Waterways Corporation is a private corporation formed for the purpose of providing the products and the services needed to irrigate farms, parks, commercial projects, and private lawns. It has a centrally located factory in a U.S. city that manufactures the products it markets to retail outlets across the nation. It also maintains a division that performs installation and warranty servicing in six metropolitan areas.

The mission of Waterways is to manufacture quality parts that can be used for effective irrigation projects that also conserve water. By that effort, the company hopes to satisfy its customers, perform rapid and responsible service, and serve the community and the employees who represent them in each community.

The company has been growing rapidly, so management is considering new ideas to help the company continue its growth and maintain the high quality of its products.

Waterways was founded by Will Winkman who is the company president and chief executive officer (CEO). Working with him from the company’s inception is Will’s brother, Ben, whose sprinkler designs and ideas about the installation of proper systems have been a major basis of the company’s success. Ben is the vice president who oversees all aspects of design and production in the company.

The factory itself is managed by Todd Senter who hires his line managers to supervise the factory employees. The factory makes all of the parts for the irrigation systems. The purchasing department is managed by Helen Hines.

The installation and training division is overseen by vice president Henry Writer, who supervises the managers of the six local installation operations. Each of these local managers hires his or her own local service people. These service employees are trained by the home office under Henry Writer’s direction because of the uniqueness of the company’s products.

There is a small human resources department under the direction of Sally Fenton, a vice president who handles the employee paperwork, though hiring is actually performed by the separate departments. Teresa Totter is the vice president who heads the sales and marketing area; she oversees 10 well-trained salespeople.

The accounting and finance division of the company is headed by Ann Headman, who is the chief financial officer (CFO) and a company vice president; she is a member of the Institute of Management Accountants and holds a certificate in management accounting. She has a small staff of accountants, including a controller and a treasurer, and a staff of accounting input operators who maintain the financial records.

A partial list of Waterways’ accounts and their balances for the month of November follows.

A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule

A list of accounts and their values are given above. From this information, prepare an income statement.

TRADITIONAL OPTION FINAL PAPER: CASE II For background material, read A Chronicle: Dax's Case As It Happened (Burton) and Commentaries (White and Engelhardt) in the book. Notice, however, that this paper addresses a different question. Twenty years ago, the question was "Should Dax be permitted to refuse treatment and die?" But the question for this paper is, "Should medical resources be expended on Dax?" You are the hospital's bioethicist. The hospital administrator refers the case of Donald C.(Dax) to you. He is a twenty-six year old who has been so badly burned that his face is disfigured, he has lost the use of his hands, and he is blind. (Use the details of Dax's case except in regard to the matter of payment for his treatment. Unlike the real Dax’s case, how much treatment will be covered by insurance is unclear, and the company whose gas line caused the explosion denies responsibility.) Donald C. states that he does not want further treatment because he prefers dying "to living as a blind and crippled person." He also refuses to give permission for surgery that might improve the function of his hands and of one eye. Donald C.'s mother asks that the hospital continue the burn treatments and that the physicians try to convince him to give permission for the surgeries. However, the hospital is not sure that Donald's insurance will cover the surgery even if he agrees to it. Some of the medical personnel treating Dax believe that they ought to save his life regardless of considerations of the quality his life will have because of his injuries. Other medical personnel treating Dax believe that he will have such a reduction in quality of life, and therefore will suffer so much, that it is wasteful to expend medical resources on him. The hospital administrator asks you to advise her about the moral dimensions of expending resources on Donald, answering the following questions: a. Is treatment his right, whether he wants it or not? Should the decision about continuing treatment and thereby expending medical resources on Dax be influenced by considerations of his prospects of attaining a satisfactory quality of life? b. Should the decision about honoring Donald's mother's request depend on whether the insurance will cover the treatment, or should the decision about whether to continue treating Dax be independent of whether payment is available? Should consideration of the medical resource need of other actual patients weigh in deciding whether to treat Donald? Should consideration of the needs of potential patients weigh? c. As payment is not assured, should the hospital distinguish between the basic treatments needed to keep Donald alive (the burn treatments) and the treatments to try to restore function (the surgeries)? What about cosmetic surgery to improve his appearance - is there an obligation to provide cosmetic surgery? d. If Donald needs human organic material for grafts (skin ?? cornea ??), is it ethical to purchase these? e. How should Donald's youth be weighed in the decision to allocate resources? Would the hospital have a different obligation if Donald were sixty-six instead of twenty-six? f. More generally, what is usually at issue in considering the cost-effectiveness of allocating medical resources? Assess the strengths and weaknesses of cost-effectiveness as a criterion for deciding how to treat patients. g. Should decisions about the justice of allocating or withholding medical resources from Donald be made by his physicians? If not by his physicians, than by whom?

Building a Culture for Inclusion at Whirlpool

Approximately 60 percent of the employees of Michigan-based Whirlpool Corporation, the world's largest manufacturer of home appliances, are located outside of North America. Even within North America, the company has a rich multicultural mix of employees. Diversity and inclusion are central to Whirlpool Corporation's goal of placing its appliances in “every home, everywhere”—a vision that guides its employees around the world. Whirlpool believes that acknowledging its diversity and practicing inclusiveness allows it to utilize all employees' unique strengths to increase Whirlpool's productivity, profit, and performance.

“At Whirlpool, we best serve the unique needs of our customers through diverse, inclusive and engaged employees who truly reflect our global customer base,” says Jeff Fettig, chairman and CEO. Because diverse employees help provide a keen understanding of its diverse global customers' needs, diversity and inclusion are encouraged throughout the organization. Whirlpool views diversity as about being different, and inclusion as the respectful involvement of all people and making use of everyone's talents. Whirlpool believes that differences create value, and they practice inclusion because it enables the company to best respond to the needs of its diverse customers.

Senior leaders make inclusion a top priority. A diversity council oversees the efforts of the corporate diversity network, and a diversity network mentoring program addresses the needs of new hires. The company also hosted a diversity summit to discuss building a culture of inclusion.

Whirlpool understands that its leaders must first show an understanding of and interest in diversity before it can become part of the company culture. To involve busy senior leadership and middle management in the company's diversity efforts, it creates short five- to ten-minute podcasts that report on the company's diversity initiatives, and gives iPod Shuffles to upper management so that they can listen to these programs while on the go. Executives can also print them out as short, two-page papers. A diversity and inclusion “lunch and learn” series, hosted by the employee-based diversity networks, offers a comfortable environment to generate discussion among peers. The engagement of Whirlpool's leaders has stimulated positive change throughout the organization.

Whirlpool integrated diversity and inclusion into its business in three phases:

1. Awareness building: Whirlpool began by building the business case for diversity in a changing consumer marketplace, and then delivered that message along with diversity training to the company's approximately 18,000 employees.

2. Building competency and capacity: Next, it developed tools to enable senior managers to effectively manage a global workforce and build employee engagement.

3. Embedding best practices: After training managers and employees, Whirlpool wove best practices into the fabric of the organization. It began by previewing the company's diversity strategy for new employees and continued through the development of an educational development curriculum that prepares senior managers to effectively manage a multicultural workforce.

Whirlpool's slogan even reflects its culture of diversity: “The only thing more diverse than our products … Are the people who create them.”Whirlpool was among Diversity Inc's Top 50 Companies for Diversity in 2011. In addition, Whirlpool has received a 100 percent rating in the Human Rights Campaign Corporate Equality Index.

1. Do you agree that Whirlpool can realize a competitive advantage through its diverse employees?

2. How else can technology be used to enhance Whirlpool's culture of inclusion?

3. Do you feel that Whirlpool's efforts to create a culture of inclusion are worthwhile? Explain your answer.

I would like a formulation of this text below as the content is related to discrimination in the housing market. Please, you can write a good formulation, and write and not write by hand, so that I can read and understand your answer clearly. BR

1-With the help of theories from the current chapters in Applied Microeconomics and, if necessary, with the help of other course literature, we report in such a way that the issues are clearly explained and in what way the study uses the theory in the book. Below are the issues we have used as a starting point: What will be the expected effect on the housing market. What trends and events have prompted the current housing situation. What problems can be identified around the housing market. Based on the study and its results, can one say something about the type of discrimination that occurs in the housing market? Both ethnic discrimination and gender discrimination occur. economists' studies on discrimination, there are two theories that have played a prominent role: We intend to link discrimination with theories 1 and 2. Theory 1 is about discrimination based on preferences, for example that an employer chooses. Theory 2 is about the individual's characteristics not always being observable and therefore one generalizes based on the individual's group affiliation. Theory 1: People have different preferences for discrimination. Theory 2: An individual's characteristics are not always observable As discrimination can create gaps between different parts of society, it is very interesting from an economic perspective. Connection to NEK theory from applied microeconomics: Gary Becker was one of the first economists to analyze discrimination. Among other things, he received the Nobel Prize (1992). In his work, as for other celebrities There are two theories of discrimination mentioned in Gary Becker's work as well as in the work of other economists. One says that discrimination has different choices for people, ie it is based on preferences. For example, an employer's choice, Theory Two states that attributes of a person cannot always be observed. From an economic perspective, discrimination is very fascinating because it can lead to gaps between different parts of society. The generalization of the two different theories is based on a person's group affiliation. In order to have a fair or equitable housing market in the future, it is necessary to formulate certain goals. Despite anti-discrimination rules, people who are discriminated against have a hard time finding a good place. Discriminated people differ in income, employment, assets, liabilities and it can therefore not be confirmed that the difference in the housing market is due to discrimination. It is the right of all people to have a proper home and so it is necessary to raise the standard of living and have rents that can be considered fair. The following goal formulations need to be considered and fulfilled if we are to have a fair housing market at some point in the future: A good home is a human right. The housing standard needs to be raised. Rents need to be more fair. It can not be questioned that access to housing remains unequal. Despite long-standing laws that protect against discrimination, members of disadvantaged groups find it more difficult to find a high-quality place to live in a neighborhood with high opportunities. However, it is much less obvious whether - or how much - these differences are due to discrimination, as disadvantaged groups often differ systematically in employment, income, assets and liabilities. We identify and work with proposals on how to work against discrimination.

1. which of the following is (are) required for evolution?

a. high stable genome

b. mutation

c. competition

d. heritable traits

2. what can you conclude about genetic differences and similarities between humans , chimpanzees, and E. coli?

a. most conserved genes

b. fairly conserved genes

c. least conserved genes

humans accelerated genes

polymerases

ribosomal RNAs

3. which of the following is true about the human genome?

a. about half the genome codes for a protein

b. about half the genome is identical between individuals

c. about half the genome consists of introns

d. about half the genome consists of mobile elements

4. what are pseudogenes?

a. genes that are part of a mobile element

b. genes that have undergone multiple rounds of duplication

c. genes that are no longer functional but still resemble functional genes.

5. Urokinase and chymotrypsin ( a digestive enzymes) have one domain in common with each other. This suggests that

a. they eveolve through exon shuffling

b. they are part of a gene family

c. they perform similar functions

6, long introns and short exons promote evolution

a. true

b. false

7. In humans the globin gene family eveolved through

a. gene duplication and mutation

b. exon shuffling

c. frameshift mutation

8. why does gene duplication promote evolution?

a. duplication genes are under less selective pressure

b. duplication genes provide additional templates for DNA repair

c. duplication genes do not promote evolution

d. duplication genes are less likely to mutate

9. which of the following point mutations would have little or no effect on cellular function?

a. mutation from AUA to AUG

b. mutation in regulatory region

c. mutation from CUC to AUU

d. mutation from UUA to UUG

e. mutation in exon

f. mutation in intron

10. scientists have estimated mutation rates by studying mutatant E.coli that are His-. Which of the following is (are) NOT true about the experiment involving His- E. coli?

a. His- mutants requires histidine in the media

b.His- mutants can not tolerate histidine

c. His- mutants spontaneously revert back to His+

d. His- mutants can not digest histidine

11. The National Toxicology Program report in 2016 that cell phone radiation increased brain tumor growth in male rats. Radiation can cause damage and mutations to DNA. Suppose you wished to study this further. You mate these rats and find that the offsprings have normal incidence of tumors. You would conclude that the tumors were most likely due to.

a. changes to somatic cells

b. changes in germ cells

c. changes to gonadal cells

If on the other hand the offspring also had increase tumor growth then you would conclude that the

a. tumor cells were passed down to offsprings

b. changes occur in stem cells

c. changes occur in germ cells

cell phones emit................ raditation when talking than on standby.

a. more

b. less

That would suggest that using a hands-free headset may be beneficial in preventing brain tumors. Ironically if the phone is kept in the pocket during a call using a headset then the genetic changes would be

a. prevented

b. more likely to pass to the next generation

c. less severe