The Costs of Smoking Essay - 1250 Words

The Costs of Smoking It has now been more than 50 years since Richard Doll and Bradford Hills discovery linking tobacco smoking with lung cancer has been published. Their conclusion that â€Å"smoking is a factor â€Å" (1), that causes the production of carcinoma of the lung has been confirmed by many further studies done by different scientists throughout the world. These studies have also ascertained connection between smoking and heart dieases, cancer (especially lung cancer), bronchitis, organ failure, indigestion. In my essay I will discuss the costs of smoking in terms of health care associated with tobacco-related illness and the fact that a smoker’s quality of life is reduced and life span†¦show more content†¦Ã¢â‚¬Å"This increases heart rate and blood pressure and decreases the blood supply to the extremities - for example, the hands and feet.†(2). Therefore smoker are more likely to suffer from heart disease than people who do not smoke. * Nicotine also affects the platelets by making them stickier which, â€Å"can lead to an increased risk of blood clots forming.†(3). 2. Carbon monoxide:  · Carbon monoxide is a gas that diffuses across the alveoli and is absorbed into blood.  · In the blood it combines directly with haemoglobin inside the red blood cells and so forms carboxyhaemoglobin.  · This means that the hemoglobin is stopped from becoming fully saturated and therefore there is less hemoglobin available to carry oxygen (â€Å"it carries 5-10% less oxygen† (4)).  · So basically someone who smokes heavily and inhales up to 1/5 of his hemoglobin is combined with carbon monoxide instead of oxygen!  · It also damages the heart because it supplies the heart with less oxygen and more carbon monoxide can harm the linings of arteries. As well as cutting down the amount of oxygen supply in the blood, this gas also makes body cells less able to absorb oxygen from the blood andShow MoreRelatedThe Cost Of Smoking Cigarettes1833 Words   |  8 Pagesare pivotal in generating more than half of the money they earned from exports, $165 million. So, would we be doing more harm than good by banning the smoking of cigarettes? When investigating the true cost of smoking cigarettes there is an overwhelming amount of research into the multiple effects smoking has on health. The smoke inhaled when smoking a cigarette contains 4,000 compounds which often leave toxic traces in the lungs and other organs. This is one of the biggest contributing factors asRead MoreEssay on The Costs of Cigarette Smoking.888 Words   |  4 PagesThe Costs of Cigarette Smoking Cigarette smoking causes a variety of life threatening diseases, including lung cancer, emphysema, and heart disease. In the UK about 120,000 people die each year due to smoking. A half of all smokers die from smoking related diseases.0 There are many ingredients in tobacco smoke which are harmful to our health in different ways.1 Some of the ingredients are tar, carbon monoxide, nicotine and other chemicals and additives suchRead MoreAddicted: The High Cost of Cigarette Smoking796 Words   |  4 PagesThere are many forms of addictions but the most common addiction is smoking. According to the American Cancer Society, on average about 45 million Americans currently smoke cigarettes. About twenty three percent are male adults and eighteen percent are female adults. Many smokers do not realize the serious effects of smoking until it is too late. It wasn’t known until the past twenty or thirty years what the harmful effects of smoking were. Many people who smoke started because of peer pressure, theRead MoreCost/Benefit Analysis of Cigarette Smoking2774 Words   |  12 PagesThe overall economic costs of smoking cigarettes has become somewhat of an epidemic in society for a variety of reasons. It includes numerous private and social costs. The private cost to smokers goes far beyond the price of cigarettes alone. Smokers also pay with their health, life, and fina nces. Alongside the great cost to smokers, they enjoy benefits to the same degree. The total cost of smoking not only effects smokers, but society as well. The externalities from smoking are both negativeRead MoreHow Smoking Affects The Health Care Costs2951 Words   |  12 Pages1. Introduction There are three main reasons on how smoking affects the impact of health care cost: an increase on the taxes for purchase of the cigarettes and other limitations will diminish smoking; inflation of more health related issues due to an increase in smoking; and the rise of the cost of health care due to the increase in deteriorating health. 2. What is in a cigarette? What is in a cigarette? Cigarettes contain about 600 ingredients, and once they are burned they create more than 7000Read MoreThe Externalities of Smoking1470 Words   |  6 PagesIntroduction In the past decades, an increasing number of countries have imposed a ban on smoking in public places, including restaurants and bars. Unlike other regulations of cigarettes such as tax or promoting ban, this territorial smoking control sparked heated debates. While some argue that the implementation of this regulation is inefficient and reduce the public welfare (Viscusi, 1994; Tollison and Wagner, 1992; Lambert, 2006), others claim that smokers do impose negative externalities toRead MoreBans on Smoking in Public Areas1476 Words   |  6 Pagesmultiply that number by four, you get the number of people that die because of smoking each year! Smoking is the leading preventable cause of death in the U.S. Each year more than 480,000 people die because of smoking. This is just one of the many reasons why I believe that cigarette smoking should be banned in public areas. I will argue this point in three ways. First, I will argue that the health effects of smoking are so harmful that ciga rettes should not be allowed in public areas. Next, I willRead MoreEffects Of Smoking On Children s Health953 Words   |  4 PagesSmoking causes serious damage to person’s health. This section look at the cost smoking have on government, most notably, the cost of smoking to the NHS such as prescription costs and the cost of the ‘stop smoking’ campaigns which puts an substantial deficit for the NHS budget. A report published by Health Social Care Information Centre revealed that the illness and disease associated with smoking gives rise to costs in the NHS (Eastwood, P Head, S 2013). The costs of smoking can be categorisedRead MoreShould Smoking Be Banned Harmful Effects On Individuals And The Economy1498 Words   |  6 Pages Smoking- A Costly and Deadly Habit One of the most common problems today that are killing people all over the world is smoking. Stress, personal issues, and high blood pressure are many reasons why people start this horrible habit. One cigarette leads to another which then can lead to major addiction. When someone smokes a cigarette they are not only hurting themselves, but others around them. Smoking causes people to be exposed to hazardous fumes and chemicals in many places. The habit of smokingRead MoreNegative Effects of Smoking on Human Health and the Economy1475 Words   |  6 Pages Moreover, smoking particularly adversely affects womens reproductive health, and smoke exposure on children has had detrimental and some sometimes fatal effects on children. Many studies have examined and outlined the adverse effects of maternal smoking on both the mother as well as on the baby and/or infant ( Hofhuis, de Jongste, Merkus, 2003 Woolbright 1994). Many states such as Alabama required documentation on birth certificates of tobacco use of mothers (Woolbright, 1994). Despite the

The Kiss - 1493 Words

There are several different works called The Kiss, created by different artists. Auguste Rodin, Constatin Brancusi, and Gustav Klimt all have their own version of the work. While Rodin and Brancusi created a sculpture, Klimt created a painting. These artists conveyed many different emotions for their viewers to perceive. These works of art also have several things in common. It is important to learn about each artist in order to learn the ideas and thoughts that come from their works. Auguste Rodin was French sculptor, known to be innovative and to put much spiritual and emotional depth into his works. He lived from November 12, 1840 until November 17, 1917.He was considered to be a realist and the originator of modern sculpture. Rodin†¦show more content†¦Klimt’s purpose of the painting is known to show a kiss in an erotic way, with much details, while Brancusi’s sculpture is simple and to the point, expressing the idea of love. Gustav Klimt, a member of the Vienna Secession movement, was an Austrian painter known as a symbolist. Gustav Klimt trained at the Vienna School of Arts and Crafts as an architectural painter from 1876 until 1883. His talent was shown at a very early age. He primarily produced paintings, murals, and sketches in which he continuously focused on the female body. Klimt was known to have an obsession with women, especially red heads. Many of his paintings have a hidden sexual meaning. Klimt steered away from traditional allegory and symbolism. His painting â€Å"The Kiss† is from his prominent ‘Golden Phase’ which was known for its success. During this period he often used gold leaf. He began working on one of his most famous paintings, The Kiss, in 1907. Some of the mediums used were oil pant and gold leaf on an oil canvas, 180x180cm.The use of gold leaf has links to both the Bronze Age art and Western Art from the use of spiral patterns and decorative tendrils. In this painting, he depicts a co uple embracing covered in elaborately decorated robes in a field of flowers. The mans robe is gold, covered black, white, and red rectangles and circles. The woman is wearing a dress with different sizedShow MoreRelatedA Blow a Kiss Essay example623 Words   |  3 Pagesâ€Å"A BLOW A KISS † BY -TIM WINTON Unless you are going to integrate and comment upon the graphics or the quote why are they included? â€Å"STORIES ARE NOT MIRRORS OF THE REAL WORLD . THEY ARE CONSTRUCTION OF THE REALITY â€Å" What Of what are individuals identities framed of ? Its It is their house , parents or, religion? ,dDoes it define and shape the action, or the ability of individuals to think , reason and give an opinionRead MoreThe Kiss By Kate Chopin Essay1045 Words   |  5 PagesThings and People are not always as they appear to be on the first sight that is why we have to examine them in different ways otherwise they may mislead us. That is more then true in the short story The Kiss by Kate Chopin in which she uses imagery, irony and simile to show us how deceitful a person can be. She tells us by the actions of her characters that a person should not be judged solely by his or her appearance or words because those things can be dangerously misleading. All of the charactersRead MoreA Mir Kiss1628 Words   |  7 PagesA Mir Kiss Case Analysis: Organizational Behavior and Culture Davenport University 01/09/11 I. The Situation: In preparation for an expedition to Mars, a joint international studies program, Institute for Biomedical Problems (IBMP), set up a replica in Moscow where three international researchers were joined with four Russian cosmonauts. The three researches were from Japan, Canada, and Austria. None of the participants spoke English as their first language, however they each communicatedRead MoreWhat Makes A Good Place?1145 Words   |  5 PagesMaxwell moaned as she tasted like honey. Pulling back he said, â€Å"Your lips are amazing.† He bends down again and takes her mouth. Jada sucks at his tongue and drank from him. Maxwell put his hand around her and drew her closer. He then deepened the kiss. All of a sudden he moves her towards the counter, pulling back he warns, â€Å"Jada, if you don’t put a halt to this I’m going to fuck right now on the kitchen floor.† Jada stepped back as if she touched fire. She looked at him and knowing how seriousRead MoreAll Of Us Have Had One1956 Words   |  8 PagesALL NATURAL!!! Step Five When you are with him make sure you make it obvious you are into him. When you leave him at the end of the night if you kiss him say bye first, kiss him, smile, and leave. When you kiss him make it a kiss he won t want to end and before you stop bite his lip softly. Then smile and leave. Right when he s getting into the kiss end it there. If you leave him always wanting you more, you will drive him absolutely crazy, which is what you want. If they are crazy about you theyRead Moreholes character essay703 Words   |  3 Pageskills your loved one (Sam) you’d want revenge. â€Å"Sam was shot and killed in the water. Katherine Barlow was rescued against her wishes.† â€Å"†¦Miss Katherine shot the sheriff†¦ Then she carefully applied a fresh coat of red lipstick and gave him the kiss he had asked for. For the next twenty years Kissin’ Kate Barlow was one of the most feared outlaws in all the West.† (Sachar, 115) This shows that she saw her loved one get killed, and she would have preferred to die with him, but was rescued (QuoteRead MoreDescriptive Essay - Original Writing2109 Words   |  9 Pagestowel so I ll open the door nd come out the bathroom shirtless to go get a towel while your laying on the bed you ll see me nd sit up as I m walking by you ll grab me nd pull me down on the bed with you we ll start kissing then I ll start to kiss on your neck then I ll start to rub my hands down ur legs then you ll push me off tell me to go get n the shower so lol get up nd go back n the shower nd 10 minutes later I hear the door open I ll say your name nd you ll answer nd say you gotRead More Movie Essays - Jane Campions Film of Henry Jamess The Portrait of a Lady3966 Words   |  16 Pageshis arms and kisses her near the close of the novel, Isabel does express sexuality, but that sexuality is short lived: He glared at her a moment through the dusk, and the next instant she felt his arms about her and his lips on her lips. His kiss was like white lightening, a flash that spread, and spread again, and stayed; and it was extraordinary as if, while she took it, she felt each thing in his hard manhood that had least pleased her, each aggressive fact of his face, his figure, his presenceRead MoreDescriptive Essay - Original Writing1747 Words   |  7 PagesHe ended the kiss, but pressed his forehead to mine, as we both tried to regain some control. â€Å"I think,† I said between breaths, â€Å"you want to fuck me up against your car.† His eyes met mine, â€Å"I have never wanted anyone, as much as I want you right now,† he said kissing me deeply once more. Gently, I pushed him back, â€Å"Well, as I’m sure neither of us want to be arrested for lewd acts, maybe we should go.† Tom nodded and opened the passenger side door. I pushed myself up from leaning on the car andRead MoreA Personal Narrative : A Out Of Run758 Words   |  4 Pagesand we ran back to my house. This is when we got sucked into doing a play in front of a bunch of people in my living room after that we went to Frank’s. Dawn came too. This was the night i got to mark off number 1, kiss a stranger. Collins, Frank’s friend had brought over a guy to kiss me his name ended up being Ben which was also collins cousin. Dawn came to talk to me at work. I told her about the whole list because she didn’t even know what was going on. She also let me mark of number 4 which was

Suicides in Foxconn Free Essays

FOXCONN Abstract: Principles of  Organizational Behavior  from the point of view, combined with Foxconn employees work attitude,  job satisfaction  and work pressure, etc. , on a world-renowned company Foxconn consecutive suicides occurred in a comparative analysis to explain the business In the era of the  development  process need to strengthen the management measures. Keywords: Foxconn, suicide, cognitive dissonance, job satisfaction,  work pressure From January 2010 to November 2010, just 11 months time, the industry’s leading OEM companies Foxconn employees took place more than a dozen suicides. We will write a custom essay sample on Suicides in Foxconn or any similar topic only for you Order Now Shocked the whole community, Foxconn is also pushed to the cusp of public opinion, resulting in the suicide for many reasons, this paper will follow the principles of organizational behavior, from the attitude of staff,  job satisfaction  and  work pressure  angle analyze, and to make business in the context of the times need to be strengthened management measures. First, the background events Foxconn management January 23, 2010, 19-year-old horse to move in staff training at the southern quarters Foxconn death in 2010, the evening of March 11, 0930, Fuji Kang Longhua base, surnamed Li, a 20-year-old male C2 in the living quarters, 5th Floor, fall dead †¦ †¦ November 5, 2010, a 23-year-old park in Shenzhen Foxconn male workers committed suicide, which occurred since the beginning of the fourteenth consecutive suicides. Second, the Foxconn management event analysis Foxconn management event, the staff of suicide can be divided into two separate aspects of the occurrence and collective place. A separate suicide When a suicide occurs, Foxconn, Foxconn recruitment at the entrance is still full of people, when asked whether the candidates know that Foxconn suicide, the answer is known. When asked why to candidates, the answer is to open here on time wages, never in arrears. Foxconn released from the treatment of employees to see their three meals a day can guarantee accommodation hardwar e, transportation, laundry and other basic living conditions can be guaranteed, which is also a number of job seekers in the know Foxconn suicide after the incident still choose to work Foxconn reasons. Why these basic conditions are met, the staff, the staff or the successive suicides happen? The reasons are manifold. Data show the continuous Foxconn suicides have occurred in the younger generation of employees. Therefore, these new generation of employees to its own characteristics and has a lot of suicide, such as the current business environment caused by excessive pressure on the employees, and these pressure generation, from the perspective of  Organizational Behavior  is the cognitive dissonance caused by the employees. Cognitive dissonance refers to any form of attitudes and behavior are inconsistent will people feel uncomfortable, so the individual will try to reduce this mismatch, uncomfortable, if not improve cognitive dissonance, then the pressure will increase staff, accumulated to a certain extent when the pressure can not resolve, there may lead to suicide. Cognitive dissonance caused by Foxconn employees is mainly due to low  job satisfaction  a long time, Foxconn did not lower employee  job satisfaction  to improve this problem and take effective measures, low  job satisfaction  is the work of various factors caused, mainly due to the following four points:   1. Interest in  working  with low input pressure is huge. Foxconn, front-line staff here is equivalent to a large machine parts, every day repeating the same work, and is refined into a product of a step, spend months and years do the accumulated pressure is very great, because such work is not only monotonous, but also hard to put into it. Relative to the new generation of employees, their fathers on the job satisfaction can  make money  mainly depends on the simple duplication of work brought about by the pressure and can deliver the economic income compared to income is dominant, even if than the current pressures facing the new generation of larger,  make money  to achieve this goal will significantly reduce the cognitive dissonance caused by pressure, while the new generation of employees no onger earn money as migrant workers for the sole purpose, more more to lifestyle changes and seek better opportunities, when they face such a person is equivalent to the production machine as pArt  of boring work, it can not compensate for low wages brought about by the work of cognitive dissonance. 2. Respect for the low social groups, lack the necessary communication. Foxconn, work to calculate the precision to use seconds, no time to stop  working  together, not to mention the exchange between each other. orkin g  time, work at Foxconn The staff are aware, no overtime is not making money, so their normal  working  time is 12 hours to two shifts, that in addition to work, the remaining time is extremely limited. to work together tired after work activities of employees is best returned to the bedroom to rest, and live in a bedroom with its employees do not work nearly the same time, it will appear in the management of the incident, Foxconn to be able to call all their own bedroom of names of staff reward thing. pace, Foxconn Although a large number of employees, but basically no staff their own organization, the villagers will be, students will be able to enhance employee communications and other organizations is essential not. this environment also makes the job satisfaction greatly reduced. Links to free download http://eng. hi138. com   3. Difficult to achieve self-worth, aspirations and reality together far. Foxconn, even if it is determined in accordance with the system 12 hours of overtime to work two shifts, the hand is 1000 yuan. And these new generation of employees  working  at Foxconn Although subjected to a certain degree of education, but its still somewhat lacking in life skills. and some small and medium enterprises are often overdue wages compared to wages is at work here on time, and the living conditions of the hardware is relatively good, so in Fuji  health  work is an inevitable choice. nowingly choose to pay the difficulties is difficult to achieve their ideals, it is difficult to change the status quo. and now a new generation of employees is far less than the income of the purchasing power of their parents, hard work hard to get self- realization, leading to low job satisfaction. 4. The pressure did not retreat. In addition to this little way, and staff ompared to the older generation, a new generation of people growing up is different this generation growing u p with their fathers to be superior compared to many, their lives frame of reference is age of the city, their requirements of life is urbanization, the rural peace of mind so that they can go back to farming is unrealistic, while due to its own conditions, you want to really integrate into urban society, there is a certain distance, But a new generation of employees or to strive with, Foxconn is  working  towards his dream of an important step forward, but as conditions, skills and other limitations, further  developmentis difficult, even if left Foxconn, a company may be next Another â€Å"Foxconn†, or difficult to achieve genuine integration into the city this goal. Home go back, work hard in the city into which a new generation of employees to enhance dilemma pressure. (Two consecutive suicide 1. Continuous coverage of suicide affect employee attitudes, suicide is contagious in the study of suicide, suicide is a certain contagious. Many studies have described for te levision, radio and other media reported that a number of detailed suicide, and the community of suicide or attempted suicide on the increase in incidents. 2. Suicide after the incident, the measures taken by Foxconn is not effective in the Foxconn suicides occurred during a continuous, its management of the event there is no effective intervention and management of change. Spate of jumping incident, Foxconn’s management brought in Wutai Mountain is one of the most famous monk, to pray for the dead zone. This will not only ease the suicide is not contagious, but also increased the mysterious suicide of employees psychological spirits causing mischief that is psychological implications, so that employees feel that they commit suicide are from God. This is not fundamentally solve the suicide contagious impact on staff. Third, the  enterprise management  measures to reduce employee suicide   1 play to the functions of trade unions. Foxconn great personal strength in the face of a small capital, and only effectively play the role of trade unions, employees and businesses in order to make equal dialogue becomes possible, in order to be binding on the company, the employees protection of the rights of the working pressure to get some relief. (2) relying on the country to encourage policies that seek to achieve business transformation as a foundry, low labor costs in order to build and expand in the market. This has resulted in low staff salaries,  development  of small issues. Want to change this a situation, only to high value-added industries, so companies do not rely on cheap labor to profit, so that employees have the opportunity to realize their value to the enterprise, reduce work pressure. focus on enhancing employee job satisfaction and make the appropriate adjustment (1 to improve the work, increase employee interest can learn the advanced management concept, in the same or different production lines adjacent to implement regular exchange of staff for a long time do not let the same work, to reduce pressure on staff to reduce long repeated mechanical action of fatigue, increase employee interest (2 to enhance communication between employees can be set up work space communication among workers, who exchanges the same bedroom ways to improve the communication environment (3 vocational training to increase staff can be set up some useful talent  developmenttraining programs, making the lack of employment skills and relatively low quality of the staff have the opportunity to learn, have the opportunity to move into management, but also to more good localdevelopment  of the capital. 4 when a crisis occurs, urgent and effective response when an enterprise such extreme issues early, companies should try to coordinate with the media and other relevant departments, to seek the opinion of the continuous occurrence to minimize the impact of suicide. Fourth, the prospect OEM companies such as Foxconn, China’s economic prosperity and has a huge role in the development of its glorious past, but today the face of new situation, they face not only the extreme behavior of employees, but also There are a range of issues such as labor shortage. how in the rapid development of social background, to manage a new generation of employees, how to increase their job satisfaction, how to make them run better with the business, how to make them realize their ideals , healthy life, etc. These efforts not only businesses, but also the whole community should think about problems and believe in the company, society, joint efforts of a new generation of employees, the problem can be resolved and hope that Fuji extreme events such as  health  management problems do not happen again. Links to free download http://eng. hi138. com How to cite Suicides in Foxconn, Essay examples

Internal Control Weakness in Cash Receiptâ€Myassignmenthelp.Com

Question: What Internal Control Weakness in Cash Receipt? Answer: Introducation Finance function is regarded as the back bone of the proper working of each and every organization. If the finance function does not perform well or does not operate in the manner as required by the organization according to the nature and size and type of the business, then the organization will end up with the closure or winding up. The finance function starts from the procurement of raw materials or goods and ends with the collection from the customer to whom processed goods or goods have been sold. Through this report the working of the finance function has been analysed for Everyday Supplies Pty Limited. Although all the functions are the part of study but in this report the cash receipt and billing function of the company have been discussed in detail. The internal control weaknesses that is prevailing in the cash receipt and billing function of the company is observed and listed and after that it is analyzed as to why listed factors are defined as the weaknesses of the internal control system. After listing out each weakness the proper remedies that are required are mentioned. The report has then ended up with the proper conclusion and the recommendation. Internal Control Weaknesses In Cash Receipt And Billing System And Its Reasons In accordance with the function defined for each and every stage, following are the weaknesses that have been observed in relation to the internal control system that has been adopted by the company: Approval of Credit limit without checking the creditworthiness of the customer In this, the customer according to the case study is the contractor who purchase merchandise from the company retail store. The first and foremost internal control weakness that has been observed is the approval of credit limit. This function is performed by the credit manager of the company. As per the current situation, the credit manager extends the credit to the contract on the basis of its own discretion and on the basis of the familiarity that he has gained over the passing of time with the contractor. The weaknesses have been noticed in the said extension of the credit. As per the normal practice of the business, the extension of credit shall be granted only after obtaining the prior approval of the higher authorities first and also the credit manager shall identify the credit worthiness of the contractor as to whether the contractor will be able to pay the amount due in future or not (Darrough, 20 12). It is regarded as the weakness in the internal control system because of the fact that in case the credit so approved by the company exceeds the maximum amount which the contractor can pay, then there will be the high risk of having the amount from the contractor with easy means and most of the times these are considered as the bad debts which cannot be recovered and will be treated as an expense of the company rather than the income. Improper Billing System The responsibility of issuing the invoice to the customer is of the accounts receivable supervisor. The weakness that has been observed in the system is of the process that the accounts receivable supervisor has adopted to issue the invoice to the customer. The accounts receivable supervisor got the information of the bill details from the sale associate who gives the pre numbered charge form obtained from the credit manager. The accounts receivable supervisor verifies the pricing that the charge form contains with the pre defined price list that the company has already put in place for each and every item that the company sale to their customers. Here are the more chances of manipulation in getting the invoices prepared with different and vague amounts. He can correct the price and alters the bill and there are chances that the accounts receivable supervisor may alter the bill as per his own discretion. It has been regarded as the weakness because of the fac t that the account receivable supervisor discretion and his work is not be crossed checked by the company in any manner. There is no system where the amount mentioned in the pre numbered charge form can be tallied with the invoice amount that has been issued to the customer on the daily basis or any periodical basis depending upon the nature and type of the business (Hammersley, Myers and Zhou, 2012). Improper Authorization of Write Offs The responsibility to authorize to write off the balances of the customers depends upon the book keeper. Book keeper is the person who is engaged in the preparation of books of accounting by recording each and every transaction of the business and is liable if any damage is caused to the books of accounts or any manipulation is done in the books of accounts. Books of accounts plays very important role for the users of the financial statements of the company as the financial statement is prepared through the books of accounts only. The weakness that has been observed in this is that the book keeper has the power to authorize the accounts receivable supervisor to write off the balances of the customers if the amount outstanding is more than six months. The authorization is improper because of the fact that the book keeper does not goes into the details as to why the amount is outstanding and does not even follow up with the customers as reminder to make the payment. He on his own discretion allows the accounts receivable to write off the balances. It has been regarded as the weakness due to the fact that if the same system will be followed then there will be the high chances of misrepresenting the affairs of the company to its stakeholders and shareholders (Ji, 2016). Inflexibility in Stopping Approval of Extra Credit to the Customers The responsibility to extend the credit to the customers and increase their credit limit is of the credit manager. The weakness that has been observed lies on the part of the book keeper who issues guidance to the credit manager to not to extend additional credit facilities to the customers who have not paid their outstanding due for more than the six months. The policy that is being followed by the book keeper is totally rigid and inflexible and is not according to the nature and type of every business operating in the industry. It is because there is high possibility that the credit manager would have extended the credit of that customer before one day of completion of the six months. It is happened because of the fact that no system has been put in place by the company where the monthly or daily reports can be sent and shared between the different segments of the finance function of the company rather they have d eveloped the system where one segment informs the other segment on the day when the wrong has happened and ask other segment to act quickly and perform the function in the manner specified. This has been regarded as the weakness because of the fact that the current system if prevails for long can result in loss of faith of the customers and worst can happen with the no customers and thereby closure of the company. Improper Cash Handling practices The responsibility to handle and manage the cash lies on the cashier. In the general practice, the cashier shall collect the cash first and then records the same in the books of accounts and thereafter deposits the same in the bank account of the company. But in the given situation, the cashier is collecting the cash first from the customers and instead of recording the same in the books of accounts, get the cash deposited in the bank account and then made the entries in the books of accounts as per the cash deposit slip received from the bank. Further the cashier sends the bank statement along with the cash deposit slip to the book keeper to reconcile the same. The said reconciliation is of no use as the amount of deposition will always tallied with the deposit slip. There was no check at the time of receiving the cash and depositing the same in bank. Further reconciling the same with bank is vague. In the cash being deposited in the bank, there are the chances of getting it manipulated. This deficiency is regarded as weakness because it can have chances of embezzlement of cash and frauds can be happened easily (Lenard, Petruska, Alam and Yu, 2016). Remedies for Weaknesses The weakness in the internal control system of the company can be reduced by applying the proper corrective actions. The following actions have to be taken by the management of the company to correct the weakness in the internal controls relating to cash receipts and billing functions: There shall be defined system for approving the credit limit of the contractor customer. It shall not be done on the basis of the familiarity gained with the customer rather shall be purely done on the basis of the creditworthiness of the customer. The creditworthiness is judged by the external rating agencies and the company shall put a system in place for getting the rating done for each customer before approving the credit limit (Biegelman and Bartow, 2012). The company shall have proper billing and invoicing system where the sale price shall be tallied with the pre numbered charge form given by the sale associate to the accounts receivable supervisor. This tallying of figures shall be done for each and every sales invoice and the monthly report shall be shared within all the segments of the finance function. The policy of writing off the account balances of the customers shall be done on flexible basis. The current period of six months is too short and is also not as per the provisions of the relevant accounting standards and the corporations act, 2001. The period shall be increased and write off shall be done when there is high probability of non recovery of the amount. The stopping of the credit approval shall be done on the basis of the monthly report received from the book keeper and as per the defined policy of the company. This monthly report shall contain the name of the customers along with the detail of amounts which are outstanding from the very long period. Policy of the company shall be flexible in relation to the amount and period of outstanding. Cashier shall be given clear cut instructions to not to deposit the cash directly, first it shall be entered in the books of accounts and the cash collection shall be reconciled with the particular sale invoice. This reconciliation shall be given to all the segments of the finance function so that the policy regarding the write off, credit approval, etc can be reframed clearly (Ritt, 2006). Conclusion Finance Function is the important function upon which whole working of the company depends. In the given case study, it is identified that there are internal control weaknesses related to each part of the function whether it relates to the invoice generation to the customers or cash collection from the customers. The report has provided the appropriate reasons of its presence and defining as the weaknesses and proper remedies has been given for each weaknesses. It is recommended that the company shall install such a system which can remove all the weaknesses that has been mentioned above and also will help the company in looking into other weaknesses which has not been formed as part of this report. 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