The Australian Red Cross Blood Service Essay - 1828 Words

1. Context and Problem The Australian Red Cross Blood Service (ARCBS) has identified a long-standing issue of poor repeat blood donation from young donors, in particular males. While this group of the population has a high number of new donors, it has been found they are also the least loyal, which poses a problem for both current and future blood stocks. As a marketing consultancy firm, we have been commissioned to analyse the issues surrounding blood donation in Australia, and to devise three cost-effective marketing strategies aimed at increasing repeat donation from this demographic. 2. Literature Review The topic of blood donation well-researched, with strategies having been devised to try and increase donation rates all over the world. Australia faces a challenging set of circumstances, in which remuneration for donation is illegal (ARCBS, 2013). It is thought this may be a contributing factor to the poor repeat donation rates in youth demographics, for whom altruism is no longer a primary driving factor when considering donation (Russell-Bennett, Hartel, Previte Russel, 2012). Since the iconic work by Titmuss (1970), blood donation has been considered one of the only â€Å"true† altruistic behaviours, and many marketing strategies have been engineered around this concept. Several authors, however, have argued that blood donation is not a case of â€Å"true altruism†, and is actually a case of â€Å"impure altruism†, whereby the donor receives personal utility and improvementShow MoreRelatedThe Australian Red Cross Blood Service1030 Words   |  5 Pagesconvey complex ideas that text alone cannot. Images also possess the ability to be simultaneously simple and natural while playing with the wits of the viewer. The Australian Red Cross Blood Service (ARCBS) is a part of the International Red Cross that seeks donations of two varieties for assistance in medical treatments namely cash and blood. The image that I have chosen is an ad print published by the ARCBS with assistance from a reputed ad agency MC Saatchi. The advertisement propose s that thoughRead MoreThe Australian Red Cross Blood Service1796 Words   |  8 Pages1. Context and Problem The Australian Red Cross Blood Service (ARCBS) has identified a long-standing issue of poor repeat blood donation from young donors, in particular males. While this group of the population has a high number of new donors, it has been found they are also the least loyal, which poses a problem for both current and future blood stocks. 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Trolley Dodgers Case Free Essays

CASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. We will write a custom essay sample on Trolley Dodgers Case or any similar topic only for you Order Now The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence Dodgers must recorded payroll payments for existing employees only and should have separation of duties for each task. Test of Control: Examine internal control to see if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also can discuss with employees and observe duties being performed. The tests would examine printouts of transactions rejected by the computer as having nonexistent employee numbers. Substantive Test of Transactions: The test to see if the right dollar amount in the payrolls were recorded and paid properly. They also test to review large dollar amount in the journal entries, general ledger and payroll earnings. Examine cancelled checks for proper endorsement could be compare with a personnel record. ii. Key Audit Objective : Completeness Dodgers must record all existent payroll transactions. Test of Control: The test is to see if the existing payrolls are recorded. If employees do not get any payment, so they can directly report to the employer. They also test to review the renumbered payroll check to find the missing one. Substantive Test of Transaction: They can compare the book and payroll bank statement. Therefore, they will prove the bank reconciliation and can look for unmatched dollars amount. iii. Key Audit Objective : Accuracy Dodgers recorded payroll transactions are for the amount of time actually worked and at the proper pay rates accuracy. Test of Control: The test is to see if the right hours and right rate are recorded and tax withholding is correct. Batch totals are compared with computer summary reports. Auditors could examine authorization in payroll records and personnel files. Substantive Tests of Transaction: To test for exact dollar amount, auditors could recalculate gross and net pay. They also can compare pay rate with the industry, review cancel check withholdings by referring to tax tables and authorization forms in personnel file. iv. Key Audit Objective: Posting and Summarization. Dodgers recorded payroll transaction properly included in the master file also properly summarized. Test of Control: When payroll master file totals are compared with general ledger totals, auditors should examine initialed summary total reports indicating that comparison has been made. They also must examine indication of internal verification. Substantive Test of Transaction: Test clerical accuracy by footing the payroll journal and tracing postings to the journal ledger and the payroll master files. v. Key Audit Objective : Classification Dodgers classify all payroll transaction properly and efficiently. Test of Control: They should review charts of accounts. If the account classifications are internally verified, then they can examine indication of internal verification. Substantive Test of Transaction: They can review time cards and job ticket, and trace through to labor distribution. They should compare classification with chart of accounts or procedures manual. vi. Key Audit Objective : Timing Dodger must record all payroll transaction immediately, on the correct date and right amount. Test of Control: Auditors should examine procedures manual and observe when recording takes place and examine indication of internal verification. Substantive Test of Transaction: The auditor compare date on checks with date in the payroll journal and compare date on check with date the check cleared the bank. 2. What internal control weaknesses were evident in the Dodgers’ payroll system? Internal control is a process, affected by an entity’s board of director, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in reliability of financial reporting, effectiveness and efficiency of operations and compliance with laws and regulations. Internal control weakness in the Dodgers’ Payroll System are from the design of internal control, no independent check and performance, no separation of duties, the weakness of work environment, and required vacation for senior manager. . Design of internal control Campos, the operations payroll chief have designed the internal control by himself and implemented a new payroll system that only can be fully understand by him. As we know, the purpose of design the internal control is to prevent or detect material misstatement in the financial statement. Due to this case, Campos can easily commit fraud because there are no other people that can understand the design of the internal control. ii. No independent check and performance Campos controlled the system so completely that he personally filled out the weekly payroll card for each of the four hundred employees. He can record any fraudulent statement because there is no evidence that shows whether the record is reliable or not. iii. No separation of duties Campos took advantage of his authorization because he was the trusted employee who got trusted too much from Dodges’. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets from accounting. A person who has temporary or permanent custody of an asset should not account for that asset. This is because by allowing one person to perform both function increases the risk of that person disposing of the asset for personal gain and adjusting the records to cover up the theft. As we can see in this case, Campos was the only one who responsible for every task. iv. Weakness of the work environment There is collusion between employees and management. This showed that both Campos and his cohort have low work ethic. Campos routinely inflated the number of hours worked by several employees and then split the resulting over payment fifty-fifty with those individuals. In addition to this, Campos also embezzle several hundred thousand dollars from his employer. 3. Identify audit procedure that might have led to the discovery of the fraudulent scheme mastermind by Campos. Audit procedure is the detailed instruction for the collection of a type of audit evidence that is to be obtained at some time during the audit. i. The auditor must understand clearly the flow chart Auditor should go through the Dodger’s payroll flow chart. The auditor must understand clearly the flow chart. From that, the auditor can trace how the payroll system is going on actually. Then, the auditor would see there are no independent checks that have been done by Campos. The payroll department also does not have segregation of duties and all that work is done by Campos only. ii. The auditor can interview employees in payroll department. The auditor can interview employees in payroll department. The auditor can ask whatever question that they think it’s very important and need to know. Like, how much Campos pay for daily operations works for every level of staff, and how Campos manage the time card. The auditor will know more detailed about the payroll process. ii. The auditor test for nonexistent employees For make sure the all transaction that have recorded by Campos and payroll department is really exist and they make payment to the non fictitious employees, the auditor compare names on cancelled checks with the time card have created. The auditor can scan the endorsement on cancelled checks. Furthermore, auditor also can make comparison on personal fi les of employees with time card that created. Other than that, the auditor can run test of control by selected transaction in the payroll with Human Resources department. The auditor can select a week check transaction and examine the first fifty checks, select the fifty checks with the largest amounts, select the checks randomly or select those checks the auditor thinks are most likely to be in error or a combination of this method could be used. Besides that, the auditor request surprise payroll payoff from payroll department. When the auditor requests for payroll payoff suddenly, for sure the payroll department do not chance and do not have enough time to make correction on their system. So, Auditor will see the real transaction that have make by that department. Finally, the uditor can trace the misstatement, fraud and error easily. iv. The auditor tests for fraudulent hours Other than that, the auditor also can reconcile the total hours paid in the payroll records with and independent record of hours worked. Auditor would see, if payroll record transaction is true based on the time card or not. The auditor can trace if the record keeping employee s have intention to do that fraud. v. The auditor compare pay rates with the same positions in other baseball team in the league. The auditor also should understand business nature and make comparison with another similar business nature. From that result, the auditor will know how much is exactly pay rates usually paid to the professional baseball. After done that activity, the auditor is able to identify the pay rates that put by Campos to the every level worker is it relevance or not. vi. The auditor examines the large payroll checks. Last steps, that auditor use to discover the fraud is by examine the largest payroll checks out. The auditor reconciles the checks between the payroll record, time card, and all relevance data. Auditor would see which one fictitious transaction that has been made by Campos. How to cite Trolley Dodgers Case, Papers

Two-Track Mind - Psychology free essay sample

Making mayonnaise Abtract A combination of oil, water, egg yolk, and stabilizers was combined in an effort to produce mayonnaise. The final emulsion was a result of a trial and error process to perfect the timing and order of the addition of ingredients. The procedure was only attempted once. It was concluded that adding the oil slowly to the egg yolk and adding the stabilizers at the end would produce a mayonnaise similar to manufactured mayonnaise. Introduction The purpose of this experiment is to determine the methods and techniques equired to produce mayonnaise. Mayonnaise is an emulsion, which means that it is a stable combination of two liquids that are immiscible. They key to this concept is that the combination must be stable. Water and oil, for example, do not combine to form an emulsion because of hydrogen bonds that form between each other in water molecules. These bonds prevent oil molecules from getting in. We will write a custom essay sample on Two-Track Mind Psychology or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In order to create an emulsion, an emulsifier must be added to the combination. An emulsifier is a compound that stabilizes emulsions. These emulsifiers, which are also often added to soap, have long chains of carbon and hydrogen atoms with a hydrophilic (water loving) and hydrophobic (water fearing) ends. This allows them to form a stable bridge between the hydrophilic water and the hydrophobic oil. Lecithin, a phospholipid with a hydrophobic head and two hydrophobic tails found in egg yolks, is one example of how emulsifiers can take shape. This is relevant to the production of mayonnaise because mayonnaise is an emulsion legally defined as including 65% il and egg yolk. The emulsifying agent in mayonnaise is the egg yolk, which is an emulsion of its own with †48% water, †16% proteins, †10% lecithin and †13% fats and cholesterol. Low-density lipoproteins (LDL), high-density lipoproteins (HDL) and various other proteins can be found in the yolk. HDL particles require an extra boost to improve their ability to act as an emulsifier because their particles are too large to coat the oil droplets without being separated from another.

Leaves of Grass by Walt Whitman free essay sample

Examines book of poems as celebration of life in all its forms innovative effort to transform humanize poetry. These two poems, while very different, give the reader tremendous insight into he character and soul of Whitman. In Close of the Day, we see Whitmans appreciation for nature and need for companionship. In Doubt of Appearances, we see Whitman acknowledging the uncertainty of our world, and the limit of our knowledge. But Whitman does not let this void of answers keep him from happiness, instead taking comfort in the beauty of friends and lovers. Whitman does not merely comment on problems of the world, but also takes us into the way he deals with them.

Improve Team Review Processes With Task Approvals In CoSchedule

Improve Team Review Processes With Task Approvals In Imagine how much easier your life would be if you could bring your entire workflow process (including approvals) into ONE centralized location. Eliminate convoluted email threads, gaps in communication, pointless delays  AND maintain control over all your team’s projects. s task approvals will eliminate the tedious reminders, pleading AND empower you and your team to get top notch projects done on time! Watch This: How To Improve Your Teams Review Process With Task Approvals   With task approvals, you can: Get approval FASTER! Eliminate the need for constant email reminders, in person pleading, and messenger notifications! With ’s task approvals (built directly into your team’s workflow) the right folks get notified at the right time when a task is ready for review. Keeping your team’s projects on track, transparent and moving forward. Maintain control of ALL your projects + brand. Every social campaign, every blog post, every press release is a direct reflection on you (and your company). With s built-in task approvals, nothing goes live without a second set of eyes, ensuring brand consistency and peace of mind on everything you publish.

Ginger Design Consultancy Case Study Example | Topics and Well Written Essays - 3000 words

Ginger Design Consultancy - Case Study Example Moreover, being an intellectual property of the company, there is the need for the company to have sufficient protection for such kind of new services developed from infringement. Hence the report makes comprehensive recommendations on the legal options available to the company on the protection of the intellectual property, being the services developed An evaluation of the marketing, financial and legal aspects of any new service developed is of great importance for any consultancy organization. Especially where the company has the option of offering alternative service models with varying degrees of revenue and costs it is imperative that the company makes an evaluation of the alternatives available in the angles of financial and marketing adaptability of the options. Similarly it is for the company to look after the protection of the services developed with years of hard work by adopting suitable legal steps for the protection of the copyright of such services, lest, there is the danger of them being misused by the competitors. Basically being a Report to the Management of the financial, marketing and legal angles of new services, this report deviates from the established reporting format for the purposes of coherence. As the first part, this rep... 2.0 Evaluation of the Financial Performance and Position for the Year 2006 as Compared to the year 2005: A review and comparison of the financial performances is greatly facilitated by the establishment of the key financial ratios. The Key financial Ratios for Ginger are calculated as below: Ratios for Profit and Loss Account: Details Year 2006 '000 Year 2005 '000 Sales 598 478 Cost of Sales to Sales % 41.47 35.56 Gross Profit to Sales % 58.53 62.76 Administrative Expenses to Sales % 40.80 44.35 Operating Profit to Sales % 14.07 16.31 Profit after Tax to Sales % 9.70 11.92 Ratios on Balance Sheet: Details Year 2006 '000 Year 2005 '000 Sales to Fixed Assets 6.29 5.31 Current Ratio 1.51 1.26 Sales to Current Assets 2.93 2.97 Sales to Debtors 4.43 5.19 Loan to Equity 0.52 0.09 2.1 Commentary on the Financial Position: The analysis of the Profit and Loss Account is as below: The company's sales for the year 2006 are showing an improvement at 598,000 as compared to that 478,000 for the year 2005. This implies that the company's marketing efforts are starting to result in improved turnover showing the potential to improve further in the next three years period The cost of sales to Sales percentage at 41.47 percent for the year 2006 as compared to 35.56 percent for the previous year is quite high. The company should think of introducing budgetary control measures to have a strict control over the expenses With the increase in the cost of sales the Gross profit percentage is low at 58.53 percent for the year 2006 as against that of 62.76 percent for 2005. With the introduction of budgets the company would be able to enhance the gross margin percentage In fact the company has done well

Women of the Bible Dissertation Example | Topics and Well Written Essays - 2500 words

Women of the Bible - Dissertation Example However, lack of adequate literature focusing on this particular aspect has forced its conclusion to remain unresolved. In the discussion henceforth, women of the Bible will be elaborated. Eve Since the beginning of life on earth, as per the Biblical narrations, distinctions between the gender roles of men and women were made clear by God when he had given life to Adam and Eve – who is the first woman on earth. As God had spoken, â€Å"This is now bone of my bones and flesh of my flesh; she shall be called ‘woman’, for she was taken out of man†. The narration in Bible states about her calm life filled with all sorts of pleasure a human mind can think of, with her husband Adam, until both were banished from Eden on doubting God. It was since then that God has punished the womankind with all the miseries in life and that she shall be ruled by the mankind – â€Å"I will greatly increase your pains in childbearing: with pain, you will give birth to chil dren. Your desire will be for your husband, and he will rule over you†. The inspiration that can be drawn from Eve’s life is rather a caution to those who refuse to accept the authority of God. Nevertheless, although God had banished her from heaven, he had also promised a just avenge by her offspring to demolish her enemies. Sarah The narrations of the Bible depict Sarah as a much more complicated character than Eve was, while it also illustrates her as a right-doer and a wise-chooser between the right and the wrong.