Saturday, December 28, 2019

Financial Management Statement - Free Essay Example

Sample details Pages: 4 Words: 1054 Downloads: 10 Date added: 2017/06/26 Category Management Essay Type Argumentative essay Did you like this example? Question: SAS No. 31, Evidential matter, identifies five management assertions that underlie a set of financial statements. Which of these assertions should have been of most concern to Price Waterhouse regarding the large period-ending adjustments AMRE recorded during the fourth quarter of fiscal 1989? AMREs fourth-quarter write-offs were large adjustments accepted by Price Waterhouse before issuing the unqualified opinion on the 1989 financial statements. These write-offs where fictitious assets that were written-off as losses or expenses in attempt to end the fraudulent activities that had been taking place. Don’t waste time! Our writers will create an original "Financial Management Statement" essay for you Create order SAS No. 31 on evidential matter obtained from an auditor provides a greater assurance of reliability than from an internal source. The auditor is an independent and unbiased collector of the evidential matter versus an internal source that may not be. There are five management assertions that underlie a set of financial statements. The auditors must have evidence to support the information in the financial statements that supports the existence or occurrence, completeness, rights and obligations, valuation or allocation, and presentation and disclosure. The evidential matter is obtained through inspection, observation, inquires and confirmations. The measure of the validity of such evidence for audit is the auditors judgment. The relevance, objectivity, timeliness, and the existence of the evidential matter lead to the auditors conclusions. This evidential matter is the underlying data for the auditor to make their decisions. The first assertion about existence or occurrence relates to the verification of the assets and liabilities exist at a given date. They verify that the transactions have for the assets and liabilities have been recorded during the correct period. An example is the inventories included in the balance sheet need to be verified by observing the physical inventory counts. The records need to be reviewed for the inventory, production, and purchasing. This existence assertion should have been of most concern to the Price Waterhouse auditors. Since there was a large period-ending adjustment being done by AMRE, the auditors should have first done an existence assertion to verify assets exist. The assets being written off should have been physically verified which should have shown that they were fictitious. Given that the assets being written-off were fictitious and the auditors didnt verify the existence of these assets, the fraud was not discovered during the audit. Assertions about completeness relate to the verification of all the transactions and accounts are correctly represented in the financial statements. An example is that the inventory quantities need to include all products, materials and supplies. The quantities owned by the company that are in transit or stored at outside locations need to be included. This assertion applies for the auditors in the AMRE case but should not have been of most concern. The auditors could have verified all of the transactions and accounts are in the financial statements but the issue in the AMRE case was that there were fictitious assets written-off. Verifying the transactions and accounts being in the financial statements may not have uncovered this fraud. Assertions about rights and obligations relate to the verification that the assets are owned by the company or that have the rights to the asset. Similarly, it verifies that the liabilities are obligations of the company. Auditors need to examine the vendor invoices, consignment agreements, and contracts. This assertion should not the highest concern for the auditors but it does apply. The year-end write-offs should have been verified that the AMRE had rights to the asset by verifying the invoices. This may have uncovered that the assets were fictitious. Assertions about valuation or allocation relate to the verification that the assets, liability, equity, revenue, and expenses have been included in the financial statement with the correct amounts. An example is that the inventories must be stated at the lower of cost or market. Auditors also need to review the direct labor and standard overhead rates. They need to review the inventory turnover and look at industry trends. This assertion should not have been of the most concern to the auditors in this case but is an important one. If the auditors would have done a valuation assertions to verify that the assets were included in the financial statements were the correct amount, they should have under covered that they were incorrectly stated or fictitious. I believe that the existence assertion is of most concern but this assertion would be the next most important concern related to the yearend adjustments. Assertions about presentation and disclosure relate to the verification that the components of the financial statements are properly classified, described, and disclosed. Auditors need to compare the disclosures in the financial statements to the requirements of GAAP. This assertion was not an issue in the AMRE case. There was no mention of issues found with the financial statements being properly classified, described or disclosed. In the AMRE case, Price Waterhouse auditors didnt apply any of these auditing procedures to review the large losses from the elimination of the Decks divisions. Instead, they accepted the clients explanations for these write-offs. The staff auditor inquired why the large number of unset leads was being dropped. The response from the AMRE accountant was that the unset leads had been improperly recorded. Given this, the staff auditor didnt inquire any further and concluded that it was an isolated incident. A key factor that influenced the auditors was their former colleague being the CFO. The auditors should have followed the auditing procedures in understanding these large write-offs and should not have been changed their auditing methods because they knew the CFO. In conclusion, the existence or occurrence assertion should have been of most concern to the AMRE auditors Price Waterhouse regarding the large period-ending adjustments recorded during the fourth quarter of the fiscal year 1989. The evaluation or allocation assertion would be the next highest concern because it relates to the verification that the assets and expenses have been included in the financial statement with the correct amounts. But the existence assertion relates to the verification of the assets and liabilities exist at a given date. If the auditors would have followed this, they should have found that fictitious assets that were written-off did not exist. References Contemporary Auditing Real Issues Cases by Michael Knapp Auditing Management Assertions: The Impact of SAS No. 106 by Deborah Archambeault at https://www.tncpa.org/Journal/articles/Auditing_Management_Assertions.pdf

Friday, December 20, 2019

The Use of Symbols in Langston Hughes The Negro Speaks...

The Use of Symbols in Langston Hughes The Negro Speaks of Rivers The poem ?The Negro Speaks of Rivers? by Langston Hughes contains many symbolic meanings about the identity of African Americans. Throughout the poem Hughes uses metaphorical statements to suggest to the reader what the soul of the African American has been through. The symbols of the old rivers from which the African American ideal has risen can be interpreted in many different ways. They represent the birth and growth of the African American culture, and some of the most significant moments of their past. The words written in this poem represent the pride and knowledge of a group of outstanding people. Throughout the poem Hughes uses the word ?I? (line 4).†¦show more content†¦In the fourth line of the poem Hughes speaks of the Euphrates River. This river symbolizes the birth of life and the beginning of civilization. This river represents the youth of the African American people. It speaks of their beginning. Then Hughes talks of the Congo River in Africa. This is an image of home for many African Americans. It represents a place of peace and tranquility in their lives. Hughes writes about the Nile River and the great pyramids in Egypt. The pyramids can be viewed as a symbol of slavery to many people due to the slave labor that it took to create these grand structures. Finally the great Mississippi River is written about. Many symbols arise from this river of the South. To many whites it represents prosperity, especially in the time of the Civil War when slave trade was one of the bases of economy. To many African Americans this river may represent the oppres sion of their people. The image of Abe Lincoln riding down the Mississippi can be seen as a symbol of hope and freedom to the slaves of the South. The very fact that he is on this particular river represents the times of change about to come. Throughout this poem Hughes has placed many symbols in the readers mind to bring the image of the African American people to thought. He reminds African American readers of their origin and what they have been through by using theShow MoreRelated Symbolic Imagery in Langston Hughes Poems, The Negro Speaks of Rivers and Mother To Son1651 Words   |  7 PagesSymbolic Imagery in Langston Hughes Poems, The Negro Speaks of Rivers and Mother To Son Langston Hughes uses symbolism throughout his poetry. In the poems The Negro Speaks of Rivers and Mother To Son, Langston Hughes uses symbolism to convey his meaning of the poems to the readers. Readers may make many interpretations about the symbols used throughout these poems. Throughout the poem The Negro Speaks of Rivers Hughes uses metaphorical statements to suggest to the readerRead MoreThe Negro Speaks Of Rivers By Langston Hughes1055 Words   |  5 Pagesthe poem â€Å"The Negro Speaks of Rivers† by Langston Hughes. 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The poem is written entirely in first person, so there is a very personal tone, even though the speaker symbolizes the entire black race.Read MoreLangston Hughes And How His Style Of Writing1564 Words   |  7 Pagesperspective of Langston Hughes and how his style of writing is. It looks at how several interrelated themes run through the poetry of Langston Hughes, all of which have to do with being black in America and surviving in spite of immense difficulties. Langston Hughes is one of the most influential writers because his style of work not only captured the situation of African Americans; it also grabbed the attention of other races with the use of literary elements and other stylistic qualities. Langston HughesRead MoreSymbolism in The Negro Speaks of Rivers by Langston Hughes1074 Words   |  5 PagesSymbolism in â€Å"The Negro Speaks of Rivers† by Langston Hughes Symbolism embodies Hughes’ literary poem through his use of the river as a timeless symbol. A river can be portrayed by many as an everlasting symbol of perpetual and continual change and of the constancy of time and of life itself. People have equated rivers to the aspects of life - time, love, death, and every other indescribable quality which evokes human life. This analogy is because a river exemplifies characteristics that can beRead MoreTheme Of Naturalism In F. Scott Fitzgeralds The Awakening1358 Words   |  6 PagesAwakening. Langston Hughes draws attention to African Americans’ struggles in a country divided by racism through his poems, â€Å"Mother to Son† and â€Å"The Negro Speaks of Rivers.† F. Scott Fitzgerald emphasizes the changes of America during the roaring twenties in The Great Gatsby to reveal the rise of a new social class, the â€Å"new money.† Throughout the movements of naturalism, the Harlem Renaissance, and modernism, a uthors such as Kate Chopin, Langston Hughes, and F. 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Moss Professor Jolene Mendel LITR 221 Sum 17 Due: 20 Aug 2017 The Dream Called Langston As an artist, or literature, music or visual art, there is power in creating pieces that move the masses. For an African American artist in the 1920’s, that power was fought for harder and dimmed due the racial inequalities across America. Being acknowledged as a credible artist was equated to being acknowledged as an American during a time where African American citizens were not considered an equal

Wednesday, December 11, 2019

Analyzing Quotes From The Scarlett Letter English Literature Essay free essay sample

1. The laminitiss of a new settlement, whatever Utopia of human virtuousness and felicity they might originally project, hold constantly recognized it among their earliest practical necessities to assign a part of the virgin dirt as a graveyard, and another part as the site of a prison. ( 41 ) . Analysis This quotation mark is of import because it is a prefiguration of what is to go on in the hereafter chapters. No affair what sort of a perfect society people hope for when it is first built, they recognize that there will be negative things that happen within the society and so they dedicate portion of the land to the graveyard and another portion to the prison. One of the subjects in this novel is sin ; this quotation mark is a contemplation of how people view wickedness, and how it is inevitable and expected to a certain point. Sin is something that is committed by all world, but it is damaging to society and unluckily can non be avoided. The wickedness of human nature is what leads to the ruin of a society. Chapter 2: The Symbol of Shame Pages 43-51 But the point which drew all eyes, and, as it were, transfigured the wearer, -so that both work forces and adult females, who had been familiarly acquainted with Hester Prynne, were now impressed as if they beheld her for the first clip, -was that Scarlet Letter, so fabulously embroidered and lighted upon her bosom. ( 46 ) Analysis This quotation mark is of import because it reveals a small spot about Hester s character. Despite negative strong belief of the vermilion missive, she does non let that to stifle her assurance. The vermilion missive is described as fabulously embroidered in this quotation mark which shows that although the missive is supposed to typify shame in the community, Hester does nt needfully take it this manner. Much description is put into what the missive looks like instead than the existent job that is at manus ; Pearl. The people should be concentrating on what they should make with Pearl, but alternatively they are concentrating on mortifying Hester which is non of great importance in the expansive strategy of things. Chapter 3: The Realization Pages 52-59 When he found the eyes of Hester Prynne fastened on his ain, and saw that she appeared to acknowledge him, he easy and calmly raised his finger, made a gesture with it in the air, and laid it on his lips. ( 53 ) Analysis This is when Hester s hubby has seen her wickedness and is now get downing his retaliation. There is most likely a mixture of emotions billowing throughout this adult male s organic structure as he has discovered for the first clip that he has been betrayed by his married woman. Although Hester is supposed to be the 1 who is publically humiliated in forepart of the community, her hubby is most likely experiencing the same embarrassment. In a state of affairs in which a individual is humiliated to this extent it is natural to experience enraged to the point of taking retaliation. The degree of love he felt for Hester is fiddling in relation to the public humiliation she has caused him. Chapter 4: The Asking Pages. 60-65 After her return to the prison, Hester Prynne was found to be in a province of nervous exhilaration that demanded changeless wakefulness, lest she should commit force on herself, or make some half-frenzied mischievousness to the hapless baby. ( 60 ) . Analysis Peoples are afraid of how Hester will handle Pearl. No 1 is rather certain of Hester s makings to be a good female parent to her kid. This shows a small spot about her personality and how she is a small selfish in the sense that she is merely cognizant of her ain feelings and milieus. She shows small concern for her girl Pearl, and is wrapped up in this gluey state of affairs. Pearl is described as a hapless baby while Hester is described as a half-frenzied mischievousness . Hester can merely be viewed in this mode because she is wholly absorbed in her ain state of affairs. In the hereafter the Pearl may confront many more adversities than Hester is presently confronting if this keeps up. Chapter 5: The Dressmaker Pages. 66-73 But there is a human death, a feeling so resistless and inevitable that it has the force of day of reckoning, which about constantly compels human existences to linger around and hangout, ghost-like, the topographic point where some great and pronounced event has given the colour to their life-time ; and still the more overwhelmingly, the darker the touch that saddens it. ( 67 ) . Analysis Hester has the pick to go forth to any other topographic point if she chose to, but she does nt because she feels rooted to this topographic point where she has a deep connexion to. She voluntarily chooses to remain even though she is faced with public humiliation on a day-to-day footing. It is still ill-defined as to why she is taking to remain in this topographic point. It would be much more convenient to run off from this scandalous state of affairs, yet she decides against it and stays. I believe that Hester stays here because she is in love with the male parent of Pearl. It would be difficult to remain in a topographic point where you are looked down on that much if you were no ground for her to digest this. If she is to remain in her hometown much longer, she must be able to digest being looked down upon and degraded on a day-to-day footing. Chapter 6: Hester s Prize Possession Pages 74-82 Heart-smitten at this bewildering and baffling enchantment, that so frequently came between herself and her exclusive hoarded wealth, whom she had bought so beloved, and who was all her universe, Hester sometimes burst into passionate cryings. ( 76-77 ) Analysis Pearl has become one of Hester s greatest hoarded wealths. Although it did nt look that manner at first, it is apparent now that Pearl is the most valuable thing in Hester s life. Although Pearl is such a hoarded wealth to her female parent, she is besides a changeless reminder of the shame and torment she had to digest while life in the town. Hester is spliting into passionate cryings because she is overwhelmed with love for her ain girl. Pearl is now turning up and it will be clip for Hester to explicate everything to Pearl. Hester will ever experience lacerate between giving Pearl her full love and feeling like she has brought approximately much hurting and torment. Pearl will ever be a symbol of the irreversible pick that Hester made. Chapter 7: Pearl s Strength Pages 83-89 But Pearl, who was a audacious kid, after glowering, stomping her pes, and agitating her small manus with a assortment of baleful gestures, all of a sudden made a haste at the knot of her enemies, and set them all to flight. ( 85 ) . Analysis Hester and Pearl are being made merriment of anterior to this quotation mark. Hester and Pearl can non get away unfavorable judgment from the populace because of the fact that Pearl is an illicit kid. At this point, Pearl and Hester construe this state of affairs from different points of positions. While Hester is pained, grieved, and embarrassed at the state of affairs, Pearl takes a different attack to it. She is audacious and stands up to anyone who approaches her. It may be due to her naivete that she is incognizant of the state of affairs around her, but she is besides really strong. Pearl s strength complements her female parent s weak personality and nature. Chapter 8: Pearl Defends Her Mother Pages. 90-97 Or art thou one of those blue hob or faeries, whom we thought to hold left behind us, with other relics of Papistry, in gay old England? ( 91 ) . Analysis When Pearl is teased by the group of gentlemen that walk into the room, they call her hurtful names that should hold made any child call. Alternatively of endorsing down and shouting, Pearl replies short and even refuses to reply some of their inquiries. No 1 knows precisely what to do of Pearl because she is an illicit kid that is so strong headed and does non check under any sort of force per unit area. They think she may be diabolic, or that Hester is non a really good female parent to Pearl. This reflects how wearied society s positions are and how they merely want to divide Pearl from Hester. It is one thing to demo animus towards Hester, who should hold to bear the incrimination, because she is the 1 that caused the job, but it is an wholly different narrative to be badgering Pearl, who has no mistake. It is really fortunate that Pearl has such a strong caput and personality. Chapter 9: The Dark Man Pages 98-106 This intent one time effected, new involvements would instantly jump up, and likewise a new intent ; dark, it is true, if non guilty, but of force adequate to prosecute the full strength of his modules. ( 98 ) . Analysis Chillingworth is one of the darker characters in this narrative. He is consumed by his greed and selfishness which allow for him to be the manner he is. He cares about nil other than himself, and although he was one time married to Hester, he does non care about her sufficiency to portion half the incrimination for the birth of Pearl. The quotation mark says that the force was plenty to prosecute the full strength of his modules, intending that it was plenty to devour him wholly. That quote implies that Chillingworth would travel to great lengths to destruct Hester and acquire retaliation on her, and the male parent of Pearl. However, this is non because he is angry at the adult male for stealing Hester, it is instead because he is disquieted that this adult male is the cause of what could be the same humiliation that Hester is confronting. Chillingworth is a atrocious character because he keeps his eyes on his ends and does nt desire anything to interfere with what he has in head ; retaliation. Chapter 10: Trust No One Pages 107-115 Trusting no adult male as his friend, he could non acknowledge his enemy when the latter really appeared. He hence still maintain up a familiar intercourse with him, daily having the old doctor in his survey ; or sing the research lab, and, for diversion s interest, watching the procedures by which weeds were converted into drugs of authority. ( 108 ) . Analysis Chillingworth is pulling Dimmesdale deeper and deeper into his trap to acquire retaliation on Hester Prynne. Dimmesdale is unsuspecting of Chillingworth because of his emotional province. He is no longer swearing of any adult male, and if it were nt for his illness, he would hold been able to see the prevarication and intriguing that Chillingworth was up to. Dimmesdale is a really delicate province right now, as he is really disquieted about being discovered as the male parent of Pearl. This is a contemplation of what guilt can make to a individual. Dimmesdale may hold gotten away from public humiliation, but inside he is deceasing from the guilt that must populate with every twenty-four hours. Bing person that is a clergyman, he is regarded as person who should be reflecting a holy life style, yet that is non the instance. It is difficult to state which is worse, emotional anguish or public humiliation. Chapter 11: Intolerable Guilt Pages 116-121 It is impossible, the torment with which this populace fear tortured him! It was his echt urge to adore the truth, and to think all things shadow-like, and absolutely devoid of weight or value, that had non its Godhead kernel as the life within their life.A ( 119 ) . Analysis Dimmesdale is traveling through a conflict within his ain bosom. As his beliefs Teach, he should be honest, and unsloped, yet, he failed the populace. He is afraid to acknowledge his mistakes before the fold because he is afraid how people will see him. One of the most defective things about Dimmesdale s personality, is the fact that he is so afraid of what other people will believe of him. He is invariably populating in fright ; unable to confront his fold because of the guilt he is experiencing. He pours out his guilt through the discourses on wickedness, and his discourses are a contemplation of the status of his bosom. Dimmesdale will non be able to get the better of these feelings until he spits out the truth to everyone. Chapter 12: The Truth Revealed Pages 122-131 Pearl mumbled something into his ear, that sounded, so, like human linguistic communication, but was merely such gibberish as kids may be heard diverting themselves with, by the hr together. ( 129 ) . Analysis Pearl is acquiring retaliation on Dimmesdale for non having up to his incorrect actions. Even though he was enduring on the interior, it seems that Pearl truly wanted him to come out with the truth the manner her female parent had to on a day-to-day footing. She refuses to state Dimmesdale who Chillingworth truly is because she knows that it will torment him even more. This means of torture might do Dimmesdale travel brainsick with expectancy, and he will get down to slowly travel mental. Although Pearl is really immature, she is really perceptive to the universe around her. She is rapidly picking up on things that even most of the society has non yet picked up on. She is smart plenty to utilize this information to her advantage alternatively of uncovering it to the populace.

Wednesday, December 4, 2019

Performance Management systems free essay sample

1. What is the main goal of a Performance Management System? Performance management systems are designed to improve both individual and organisational performance by identifying what skills are needed to perform a role, providing regular feedback and assisting the employees in their career development. The overall aim is to equip staff with the competencies and commitment to deliver on shared organisational goals . 2. Why is it necessary to develop and implement a Performance Management System? A well developed performance management system assist to develop staff and can result in significantly improved output and performance, which ultimately leads to improved results for the organisation. Without a well developed and implemented performance management system, an organisation can risk poor staff performance and a high turnover of staff due to lack of support. 3. What are the three stages of Performance Management? †¢ planning for performance – setting performance goals, establishing performance standards and setting performance expectations, identifying developmental goals in work (action) plans †¢ performance appraisal – observing, documenting and assessing performance †¢ performance improvement – providing regular feedback, review performance appraisal, rewarding excellent performance 4. List the four groups who are involved in Performance Management? †¢ your team †¢ you, as a supervisor †¢ human resource professional †¢ union representatives. 5. Why is it necessary to ensure that performance management and review processes are consistent with business objectives and policies? Staff performance plans must be based on the overall aims and objectives of the organisation so as to ensure that each staff member is working cohesively towards the same goal. They must also adhere to organisational policies so as to ensure that they are fair and consistent across the organisation. This also assures that they comply with legislation (that is, presuming that the policies set out stipulate this). 6. Write a paragraph explaining why you think performance evaluations are necessary and the method/s that you consider best to be utilized. I think the importance of performance evaluations is twofold. In my experience, working in an extremely under-resourced organisation, it has been very difficult for me in the past to gain feedback from my supervisors about my performance. One to one time with a manager is rare. This has at times resulted in frustration because I have felt as though I have not been able to gain direction in my work. I fear that at times this may be the case for the staff that I supervise also. Therefore, I believe that on one level performance management systems are extremely important as a method of support for staff. On a more obvious note, performance management systems can also lead to improved output and performance of individuals, which ultimately leads to improved results for the organisation. In terms of what method I believe to be most effective, I believe that there are some core principles that must be followed. The plans should be developed with staff so as to ensure owndership, implementation must be consistent and timely (3 month reviews shouldn’t be undertaken at 7 months! ). 7. Why is it important that both managers and employees receive suitable training in how to handle performance review interviews? Without training about how to handle performance review interviews, there is a very big risk that the appraisal will not be effective and even more concerning is that it could prove counterproductive and damage the supervisor/employee relationship. Training equips managers and team leaders with skills to conduct positive appraisals. It assist employees to understand the new relationships and how performance issues are openly discussed and resolved. Training sessions also can assist employee to see how their work links to the goals of the organisation. 8. Explain why and how often you think performance appraisals should be held? I believe performance appraisals should be held after 3 months in a role and then every 6 months following this. I write this in the context of the organisation for which I work. One to one time with your manager is difficult in our organisation and I believe that in the past this has led to staff feeling very unsupported. There has been quite a high turnover of staff in some programs and I believe that this could be addressed by stronger support systems in place from management. While some may argue that appraisals at such regular intervals can be difficult for managers to implement due to time constraints, I believe firmly that this investment will be returned in increased staff output. 9. Why is it important to recognize the contribution of your work group members and why should you do this? Recognising the contribution of group members is an important method of motivating staff. It reinforces positive contributions and shows their importance to the organisation. If the contribution of staff members is not recognised, it risks losing the motivation of a team who may feel that their work is for no purpose and is not appreciated. We all need a thanks! 10. List three pieces of legislation that are related to performance management †¢ Fair Work Act (2009) †¢ Workplace Health and Safety Act (1995) †¢ Awards/Enterprise Bargaining Agreements/Union Collective Agreements. 11. How would you devise a training plan incorporating both monitoring and coaching for individuals with poor performance? It is important to spend time to time to try and understand why a staff member may have poor performance. This is important in determining what action to take – be that formal training or coaching. The following points – from the course book – I would certainly include in any coaching I was to undertake: †¢Good coaches challenge employees and ask questions that help the employee to discover how to improve. †¢Coach when you wish to focus attention on any specific aspect of the employee’s performance. †¢A coaching meeting should focus on just one or two aspects of performance. †¢Any more than that and employees won’t remember the main impact of your meeting. †¢Keep coaching conversations brief and between 5 to 10 minutes long. †¢Being an effective coach requires understanding what motivates the members of your team. Remember that people are motivated in different ways. Be sensitive to the things that drive your people to perform. †¢When things are performing well, take the time to understand what is working and why. †¢Good coaching is guiding, not telling or doing. †¢Allow the employee to own the problem and its solutions. Ask them: ‘How finally feels as though she is getting somewhere. In terms of monitoring, I would plan more regular catch ups with the staff member (perhaps monthly) to discuss progress. I would continue to implement reviews at the times stipulated by organisational policy. I would also ask for regular feedback from the staff member. 12. How can you provide support services if required? †¢Provide details of union representatives †¢HR representative details †¢Training options †¢Set up future one-to-one meetings †¢Work manuals †¢Ã¢â‚¬Å"buddy† system in which staff member is teed up with competent staff member 13. If the individual continues to perform below expectations what process would be necessary to implement? If the poor performance continues, it may be necessary to give a written warning to the staff member. This is discussed further in question 20. 14. Why is it necessary to document and record performance? Documenting and recording performance can lower the risk if a person chooses to challenge a negative appraisal. Holding records of poor performance may assist to cover an organisation legally if the employee raises an unfair dismissal claim Documenting good performance is also important so as to avoid claims of favouritism for example of undeserving staff members. Documenting performance also makes it much easier when the time for appraisals comes around, particularly for managers who are managing a large number of staff. 15. Explain the term â€Å"interpersonal conflict† Interpersonal conflict is the most apparent form of conflict for workplace participants. It is a disagreement or differing views between two or more people over a particular idea, thought, or action.. Also language and personality styles often clash, which can create conflict in the workplace. ref http://www. mediate. com/articles/donaisB2. cfm 16. How does interpersonal conflict affect the workplace? Interpersonal conflict is is easy enough to observe in the form of office politics, gossip, and rumours. It can lead to a negative work environment, with groups forming within the workplace. Unless these conflicts are resolved, they can lead to a very challenging and unfriendly workplace. In more extreme cases, interpersonal conflict can lead to charges of harassment and discrimination or at least the feeling that such things exist.