Management Integrity on Audit Planning and Evidence Essay Example

Management Integrity on Audit Planning and Evidence Essay Example Management Integrity on Audit Planning and Evidence Essay Management Integrity on Audit Planning and Evidence Essay Review on the Impact of Management Integrity on Audit Planning and Evidence This research is done to assess the correlation between management integrity and ARM, audit planning and misstatement detection, which leads to analysis of the impact of management integrity information on audit conduct. Motivation Some cases of failures such as Enron and Sardines-Solely have led public in general requiring auditors to be more careful in conducting their audit tasks, especially in terms of audited companies Internal controls. The basic of these internal controls Is built by Its management Integrity. By knowing the management integrity, It Is expected that auditors will be more aware In planning their audit which will affect the quality of their audit results as management Integrity may affect the credibility of the source and evidence. Prior Studies The underpinning theory suggests that there is a link between risk assessment and the way auditors planning their tasks. Previous literature which mostly based on questionnaire shows that auditors rely more on prior year error in their overall risk assessment than on a specific evaluation of management Integrity. It failed to provide good evidence regarding the correlation between risk evaluation and audit related Judgments. Hypothesis Management integrity has negative correlation to risk of material misstatement (ARM), which will affect the audit planning and source of evidence. Management integrity has negative correlation to persuasiveness, timing, and extent (PETE). There is a significant negative correlation between management integrity and the detection of material misstatements. Method From 78 random samples, only 60 clients provided management Integrity assessment. The authors did the research based on audit working papers In field setting, within focus on the transactions related to revenue such as cash, account receivables, Ana sales. I en researchers uses data cooing Ana employed ten audit risk model to connect management assessment integrity to risk of material misstatement (ARM) then ARM assessment to choice and scope of audit procedure. Results Clients who were assessed as having high levels of integrity had lower preliminary assessments. However, error in previous years is a better indicator of how risk is assessed and how audits are planned. This evidence suggests that when the client trustworthiness is doubted, the auditors will seek outside information about the financial statements instead of detailed examination of client supplied evidence. Another suggestion is that auditors seek much more persuasive evidence than is indicated by revised audit risk assessments. The result of the examination of the direct link between risk management integrity and the discovery of misstatement suggests that management integrity is associated with the uncovering of misstatement in the current year. Variation in management integrity assessment appears to be related to both audit planning and audit outcomes in a systematic way. However, although, cases of low management integrity are often eliminated during the client acceptance phase, clients with a spectrum of management integrity are still taken on. Therefore, the audit process needs to be able to handle a range of levels of management trustworthiness. Practical Implications One of the positive things from this research paper is that the researchers did the examination based on field setting and audit working papers rather than questionnaire like most prior researchers did. This means the quality of the response would be better as it is based on the real evidence rather than opinions of auditors which were probably scaled or ranked by the researchers before. Scaling, ranking, or vying some choices in the questionnaire would limit the real opinions of the auditors. Furthermore, the authors also put industry and public indicators or variables into their formulas. This means the authors realist that they need to consider other factors which may affect the risk of the audited company, the management integrity, or the culture of the company. Limitations The research was done based on random data from four big accounting firms. There is no further explanation of how random the sample being chosen; whether the researches differentiate the data based on the clients industry or merely random. Moreover, it is questionable whether 54 random samples can really represent hundreds or even thousands of clients. We assume that the clients of the big accounting firms would be big companies as well regarding to the audit fee. Therefore, the results might be different if the data was taken from smaller audit/ accounting Tells or smaller audited companies. I en Iterance newer does not mean the correlation between MI and audit planning, PETE, and misstatements detection will be positive; instead, it merely means that the indicator number of the correlation might change. Moreover, the authors pointed out that the clients of Big 4 audit firms ere dominantly technology oriented, which means an industry with a higher than normal rate of fraud. Therefore, the procedures may differ from those used in other industries. Because of the nature of the data, the authors were unable to identify individual auditors and to communicate the types of Board of directors were involved or what management and ownership relationships exited in the firms being audited. However, it should be noted that despite the results are generally acceptable in the real world, yet an exception might happen when the auditor has similar interest with he management or other parts of the audited company, meaning that the independence of the auditors would be questioned.

Selfie and Other Words Ending with -ie

Selfie and Other Words Ending with -ie Selfie and Other Words Ending with -ie Selfie and Other Words Ending with -ie By Mark Nichol Selfie is the latest addition to a small family of English words using the diminutive suffix -ie as an informal marker. Purely diminutive forms have been around for hundreds of years; puppy, likely borrowed from the Middle French word poupà ©e, meaning â€Å"doll† or â€Å"toy† (and cognate with puppet), dates from the fourteenth century, as does baby, a diminutive (as is babi, and along with babe) of the Middle English word baban, and hypocorisms, or pet names in diminutive form (such as Johnny), were first seen in the early fifteenth century in Scotland. Scottish was also the inspiration for the -ie ending, first seen in laddie, meaning â€Å"young boy,† in the mid-sixteenth century. Adoption of this form into English followed the popularity of Scotsman Robert Burns’s poems, which he wrote in the late 1700s and which feature such terms as laddie and its female equivalent, lassie. The latter word was the name of a heroic collie dog in an 1859 novel that probably inspired a similar character in a series of stories and novels written throughout the twentieth century, as well as films and television series. And speaking of dogs, doggie (also spelled doggy) was first attested around the same time as laddie and lassie appeared. The first common modern word utilizing the -ie diminutive is movie, first attested in 1911, just after the dawn of the cinematic age; it is so engrained in our vocabulary that few of us give any thought to its origin as a slang diminutive of â€Å"moving picture.† Two decades later, technological developments that enabled films to be produced with sound prompted the short-lived term talkie. (Within a few years, virtually all films were talkies, so the word soon became obsolete.) At about the same time, British writer Aldous Huxley expanded on that breakthrough in filmmaking by alluding in his novel Brave New World to feelies, films that incorporate touch and smell in the moviegoing experience. (The term later referred to facsimiles or models of objects featured in a computer game that are packaged with the game.) In the 1940s, the term hippie was coined as a pejorative diminutive of hipster, meaning â€Å"one who is self-consciously trendy† (first attested in 1941 but enjoying a resurgence over the last decade or so); a decade later, it (and the alternate spelling hippy) was appropriated to refer to people adopting a countercultural appearance and attitude. Also during the late 1960s, a radical group called the Youth International Party, inspired by hippie and alluding to the acronym of the name, dubbed themselves Yippies. The next -ie slang word to come along was foodie, referring to a person with gourmet tastes; it first appeared in the early 1980s. About twenty years after that, people began to refer to photographs they took of themselves as â€Å"selfies.† Though the practice dates back to the dawn of photography, the advent of cell phones with photographic capabilities made it unusually convenient for anyone to take selfies; a development that in hindsight seems to have been inevitable is the selfie stick, a pole used as an extension of the arm to provide a greater range when taking a selfie. Selfie and its similarly constructed antecedents are exhibits in the case for the introduction of new vocabulary as a democratic process: Anyone can coin a word. With the ubiquity of social media, it’s much easier than before for such neologisms to go viral, but they can easily get lost in the signal-to-noise clutter. But selfie and many other new words have thrived because they fill a need; how else can we concisely refer to photographs one takes of oneself (and other people and/or a background)? If you find yourself at a loss for words, create one of your own and see whether it has leggies. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:50 Rhetorical Devices for Rational WritingLatin Plural Endings90 Verbs Starting with â€Å"Ex-†

Build a prototype E-Commerce Website Assignment - 1

Build a prototype E-Commerce Website - Assignment Example Logically, it is the marketing in every business that constructs the fundamental basis on which the business performance lies. The business has performed development-oriented studies and ascertained the origin of its misfortunes. Moreover the business has realized the remedy activities that if executed would reinstate the original performance capacity of the organization (Miller 2009). While pointing out the fact that there are particular aspects that influence the business situation and their adverse effects, the business has identified technology and proper management as the critical sources of the difficulties. However, the company problems have been condensed into a single trouble bordering the marketing and monitoring of stock. The company has experienced a slow pace of delivering products to its customer. The slower pace in selling as well as delivery of products to its customers has attributed to the cheaper sales due to the application of manual systems in the sales. Moreover, the manual outdated system of controlling the stock has been identified to being time consuming and wasting more time as a result. According to all the above provisions, the business has realized that a sole solution to its predicaments attributing to its ability to meet its threshold of  £2500 to cater for the basic requirements can be solved through the e-commerce. The contemporary system to be adopted by the company besides being observed as a future development strategy, it will also operate as a platform in the entire United Kingdom with a current venture in technological applications regarded as probable solutions (Schneider 2011). Throughout this piece, there will be an explicit elaboration on the current trends in e-commerce and the entire business fraternity. There will be a complete elaboration on the infrastructure needed to uphold development in the business. There will be justification of the desired choice amongst

Features Of The Freshmen's Life In Colleges Essay

Features Of The Freshmen's Life In Colleges - Essay Example But although students in college are required to work hard so as to pass their exams, there are a lot of deviant behaviors in colleges, through which the students manage to score high grades without working hard for it. This paper looks at the general challenges faced by the freshmen in colleges. The information on the challenges faced by the freshmen in college is based on Reading My Freshman Year Chapter 6. The paper also includes the answer to interview questions on college life. And finally, the paper concludes with a paragraph that synthesizes the challenges of college life obtained from the Reading My Freshman Year Chapter 6, with the answers to the interview questions. In colleges, freshmen students indeed find themselves in a new environment, with a lot of challenges, and the students have to adapt to the challenges of the college life if they are to survive in college life and come out successfully, having achieved their goals. As we have stated in the introduction, there are diverse cultures and classes of people in colleges; student joins colleges from different cultures and social status. And when the student people from different cultural backgrounds and social status find themselves together, the students start to re-group based on one’s culture, social status, religion, believes or worldview. As it is clearly expressed in the Reading My Freshman Year chapter 6, â€Å"College Culture, like any culture, is neither singular nor monolithic†. One of the common cultures in USA colleges is the culture of students disrespecting their professors. This culture was developed by elite male students in the colleges who had a negative view towards education. One of the main challenges faced by freshmen student in colleges, therefore, is relating with their professors.

Support Children and Young People Positive Behaviour Essay Example for Free

Support Children and Young People Positive Behaviour Essay Good behaviour in all aspects of school life is necessary. We are providing high standard of discipline and behaviour. By adhering to this policy we aim to recognise and promote positive behaviour and in doing so, will help to promote self-esteem, self-discipline and build positive relationships based on mutual respect, consideration and tolerance. The policy is not only aimed at pupils, but to all who are involved in the school community, from parents to governors, to staff etc. in order to be able to apply it consistently. Everyone work hard to help children to keep up high standards of behaviour, so they can use their time in school effectively to learn and develop. We are encouraging children to do their best, establishing in them a sense of self-respect and independence by praising their efforts and being interested in them as individuals. It is our aim to instil in children a sense of respect for the feelings, needs and interests of other people, like also commitment and pride in the school. Fundamental reasons of this policy are being followed to make sure that all children know that they have the right to learn, every teacher has the right to teach and everybody in school has the right to feel safe, secure and happy by being part of school community. We believe it’s very important to make children feel proud of themselves and show them the appreciation of their self-development and creativity. That is why we are using rewards such as weekly certificates, house points, golden tickets, marble jars or written reports and newsletters to parents, to let them know personally, that their children are doing well. We also believe we must signify very clearly negative behaviour. To make an effort on that we have created three ‘Golden Rules’ to help us make that strategy real. First Golden Rule says ‘do what an adult tells you to do the first time’, so children can identify their authorities and people whose behaviour they should follow, so defiance or deliberate disobedience will be absolutely intolerable. Second Golden Rule is about ‘keeping your hand and feet and other object to yourself’. In our school community it’s completely unacceptable to indicate danger or harm, like physical violence and threats to another person or racism towards children, which is regard as extremely serious and we always take constant action against it. We always try to make sure, that all racist incidents are being reported by our grownups. ‘No put downs or swearing’ is the third rule, which is same important as the rest two of them. We are trying to create nice and friendly atmosphere at our work place, like also develop children’s communication skills without using any unnecessary or abusive vocabulary. Procedures for handling unacceptable behaviour in our facilities are followed to deal with children, whose behaviour is opposite to our school rules or is any different way perilous. We are using ‘1-2-3 exit’ method in the classroom, dinner hall and playground. This system is utilized, while the inappropriate behaviour is identified. The teacher gives first warning to a child, if it continues to be disobedient, they are given second one, after third, if the misbehaviour still persists and then ‘exit’, which means they are sent to another classroom to work alone in silence for some period specified by teacher. After that procedure, teacher and student must go through talk and complete ‘Exit Form’, which makes them think about all the effects and to make sure, they know what they have done wrong or who they have affected and how to change it, to not make it happen again. This form is kept in child’s behaviour record, monitored by the Head Teacher and definitely, parents have to be informed. That might also result in the child missing future trips and the other school events. Anti-social behaviour, which affects everyone, is unacceptable and will not be tolerate is bullying. There are three types of bullying: physical (using physical violence), verbal (name calling with racist remarks) and indirect (spreading rumours about someone). It is our responsibility to keep that kind of behaviour away from happening, because pupils who are being bullied can show negative changes in their attitude, like becoming shy and nervous, taking unexplained absences or pretending illness. We must encourage them to report bullying in schools and be alert to the signs of it, so we can react promptly and solve the problem as soon as possible by following the school policy steps. All the head teachers are response, under the School Standards and Framework Act 1998 to follow procedures to avoid bullying among pupils and make people around or working with them, to pay more attention about this rules. That kind of incidents will be dealt immediately by one of the member of staff, recorded and given to the head teacher, who will take an action. Parents must be kept informed about every record in a file of child and sanctions might be used after consultation and investigating all people who were concerned. Pupils will be supported by the member of staff, by discussing and investigating what happened, who was involved and what was done wrong and will be necessary to change. We will also offer help with restoring self-esteem and confidence if needed. Exclusion may be taken as a disciplinary step. Within the set of courses the school will be more aware of the problem of bullying through education in PSHE, tutorials and assemblies to completely eliminate that sort of behavioural matter. We are all members of the school community, we as a teachers and staff, you as a parents, and of course our children. We all have duties and responsibilities to follow, to make our lives easier more comfortable and secure. These policies have been created to help us turn those rules into a life and make our schools safe and happy environment to learn, play and grow up for everyone, with no exceptions.

The Mid-life Crisis in Love Song of J. Alfred Prufrock :: Love Song J. Alfred Prufrock

T.S. Eliot's "The Love Song of J. Alfred Prufrock" is a poem which enters the dynamic consciousness of its title character, whose feelings, thoughts and emotions are displayed in a motley but organized sequence, as they ride the man's wavering mood. His is a mood wavering more often towards haplessness than fulfillment, because Prufrock is a man caught in a vicious cycle of introspection, journey, and retreat. More specifically, J. Alfred Prufrock, as developed by Eliot, is a man experiencing a mid life crisis, brought about by society, and sustained by his own fear and reluctance. Throughout his "song," Prufrock questions himself. He does so not after a performed action, nor during, but nearly always before. Seemingly inbred in him is the tendency to think deeply into everything he does, so that the consequences of his actions may not attract the attention of a society he sees constantly lurking behind him. Nervous and fearful of this hovering critic, Prufrock finds himself considerably shaken by life actions as simple as descending a staircase. A task considered perfunctory and performed without conflict by others, Prufrock, when atop the staircase asks himself, "'Do I dare?' and 'Do I Dare?'"(Eliot 811). His reluctance comes with the response to the question, which Prufrock in his self-consciousness answers for society, answering, "(They will say: 'How his hair is growing thin!') and "('But how his arms and legs are thin!'." Prufrock's conflict thus arises because in his consciousness it is not the end of the stairs which await him as he stands at the top, but a society crouched in the shadows and poised to attack. Henceforth, the cycle is revealed; Prufrock professes an intention, hesitates in paranoia at the prospect of achieving it, and then retreats into self consciousness upon contemplating what society would think of him, and his 'thinning hair' as he did it. This fact incites one to wonder if Prufrock, who repeatedly asks himself, "And how should I presume?" is trapped by and within his own mind, as it continues to engage in the aforementioned cycle. It is within this 'thinning hair' and these 'thin arms and legs' where Prufrock's inhibitions, and consequently the crises he finds himself in, are rooted. Only a man in a mid-life crisis could be so shaken by a bald spot, so unnerved by silent comments aimed at his 'thin arms and legs' (which leads one to envision his torso to be the opposite) by a society which fuels its oppression of Prufrock with his own self-consciousness.

Learning Team A Week One Reflection Essay

The object of the reflection for this week is to discuss the objectives for Week One and their relation to the importance of the balance sheet to internal and external users. The objectives discussed by Learning Team A are the components of cash and cash equivalents, and the comparison and contrast of different inventory cost flow assumptions and how they are valued. The internal users are indentified as management and the external users are investors and creditors. Cash and Cash Equivalents Cash is defined in the text as the â€Å"most liquid of assets† and is identified by companies as a current asset. (Weygandt, Kimmel, & Kieso, 2010) What has become very popular is the classification called cash and cash equivalents. FASB has determined that classification to be misleading and it will probably be eliminated from financial statements. Cash will be cash and what used to be short term cash equivalents will now be reported as temporary investments. One of the situations leading to this decision is some companies having to take large losses on auction-rated notes. These notes are liquid because they can be traded daily, but they are not short term because the terms of the notes can be lengthy, in some cases 30 years. When the economy went bad, the auctions stopped, the value went away and the companies participating had to take sizeable losses. Why inventory is important on the Balance Sheet Inventory is an important aspect on the balance sheet. When an outsider studies the balance sheet, they have to look at the assets that the company currently has to make the inventory portion of the balance sheet make sense. The reason that the inventory shows on the balance sheet as a current asset is so outsider investors assume the inventory sells in the future when the product is complete. When investors review the balance sheet, they also like to see that the company does not have too much inventory in case they are cannot sell it, or get rid of the inventory in the future. If companies do not have an accurate amount of inventory they have to estimate it to reflect the information on the balance sheet. Calculating inventory value using Gross Profit and Retail Inventory methods The gross profit inventory valuation method is pretty simple. Beginning inventory plus purchases minus sales at selling price less gross profit percentage equals ending inventory. The major disadvantage of this method is that it is an estimate and not actual which is why it is not a GAAP approved method unless physical inventory is done to back up the valuation (Kieso, Weygandt, & Warfield, 2010). The retail inventory method, on the other hand, is an acceptable way to valuate inventory. Many retail stores have so many items it is really impractical to do regular inventory counts. To calculate inventory valuation this way, the store takes the beginning inventory plus purchases less sales to determine ending inventory at the retail price. Then the goods available for sale at cost amount is divided by the goods available for sale at retail amount to determine the cost-to-retail ratio; that figure is multiplied by the retail ending inventory to come up with the cost. Internal users of accounting can include management, employees, and owners. Managers use this accounting information to view the company’s performance. Employees view accounting information for job security. Owners view accounting information to view profits from their investments. External users can insist of creditors, investors, and customers. Creditors use this information to check the company’s credit worthiness. Investors would like to earn money from their investments. Customers would like to maintain a long term company customer relationship. The balance sheet allows internal and external users to view what the business has and what the business owes. Knowing a company’s net worth is very important. Using different methods to calculate inventory for companies can be very critical.

Management Role in Ensuring Editorial Freedom

Responsibility, credibility and quality are key words for a large, serious media group. This applies in relation to the users of our media, customers, employees, shareholders and the societies in which we work. At the forefront, however, is the publishing responsibility: to safeguard editorial independence and freedom of speech in the media which we own. Free media are among the main contributors to strong, live democracies. A credible, strong media should defend important values such as religious freedom, tolerance, human rights and democratic principles. They must reflect a diversity of opinion. For this reason, they should also provide different ways of looking at issues and views on important questions in public debates. The management must facilitate editors in complying with the legislation and ethical regulations of the country where the operations take place. Editorial quality and credibility are the cornerstone of publishing activities and these, together with the individual medium’s articles of association, form the basis for the editors’ work. The editor-in-chief has full freedom and is personally and fully responsible for the content of the medium of which he or she is in charge. However, there are only few publications that allow their editors with total freedom. In reality, an independent press is a myth. Or at best, a glorified term. Most editors dare not write their honest comment/opinion. In other words, they are sometimes paid to keep their honest opinions out of the paper. And if they do defy the management, they would soon be out on the streets hunting for a new job. Most managements have vested interests – political, social and cultural in running the paper, which may not gel with the opinions held by the editors they employ. It is here that the editors have to either compromise with their editorial values or pay a price for standing up to them. In private, corporate media environments, editorial hiring and firing are the preserve of the owners. Media houses (read owners) have become highly profit-oriented organizations. So editorial values are always at stake Distortion of news and comment in such a scenario becomes the order of the day. Most owners hand-pick their editors so that the policy of the owner becomes the policy of the editor. Dissent is seldom allowed It is media owners who possess the greater weapon today – i. e. , one useful against incumbent politicians fearful of bad press, lack of access, and endorsement of opponents. This sorry, quid-pro-quo, relationship leads to media corruption, benefitting only the ruling, corporate, class. Managements giving complete editorial freedom is therefore rare. But any newspaper which enjoys more flexibility and freedom from their management, has the potential to make greater impact and live up to the reputation of a frank, fair and fearless media. Today's concentration of media ownership and editorial power brings into sharp focus not only the immense responsibility, but also the freedom and estate of editors – in particular those with huge audiences. Yet it is major-media owners, and their hand-picked editors, who decide what the vast majority see, hear, and read. Media owners and their editors have become the unelected, and unregulated, keepers of the public trust and molders of the public mind.

Free Essays on Silence Of The Lambs

What is Forensic Anthropology? From within the specialized area of osteologythe study of bones- comes the application of the methods and techniques of analyzing skeletal remains for cases that will apply tf legal importance. Osteological analyses yield clues as to how populations of people might have lived, how old they were when they died, if they were female or male, their state of health (or disease), types of trauma they may have experienced as related to climate, warfare, and occupation. Forensic anthropologists help identify individuals who died in mass disasters, wars, or due to homicide, suicide, or accidental death, and applying the evidence to a case legally. Anthropology is the "study of humans" in a broad sense. There are primarily three subfields of anthropology, or three general areas into which the study of humans can be classified: Cultural anthropology, Archaeology, and Physical (or Biological) Anthropology. A fourth subfield, Linguistics (pertaining to language), seems to have been absorbed by the other three subfields in many cases today. Cultural Anthropology Cultural Anthropology: this subfield deals with myriad aspects of human society, culture, behavior, beliefs, ways of life, etc. It can include studies of non-technologic societies, technologic societies, past and present. Many areas of anthropology over lap eachother. For example, cultural anthropology may overlap with studies of foreign language, economics, psychology, sociology, political science, the medical field, ecology, women's studies, history, and so on. Archaeology Archaeology is the study of past cultures, through peoples' material remains (i.e. artifacts). The lifeways of past peoples can be studied from the artifacts they leave behind, which can range from items as small as bits of pottery and tools to large dwellingshuts, houses of worship, etc. Archaeological research covers a vast array of cultures throughout time and spacef... Free Essays on Silence Of The Lambs Free Essays on Silence Of The Lambs What is Forensic Anthropology? From within the specialized area of osteologythe study of bones- comes the application of the methods and techniques of analyzing skeletal remains for cases that will apply tf legal importance. Osteological analyses yield clues as to how populations of people might have lived, how old they were when they died, if they were female or male, their state of health (or disease), types of trauma they may have experienced as related to climate, warfare, and occupation. Forensic anthropologists help identify individuals who died in mass disasters, wars, or due to homicide, suicide, or accidental death, and applying the evidence to a case legally. Anthropology is the "study of humans" in a broad sense. There are primarily three subfields of anthropology, or three general areas into which the study of humans can be classified: Cultural anthropology, Archaeology, and Physical (or Biological) Anthropology. A fourth subfield, Linguistics (pertaining to language), seems to have been absorbed by the other three subfields in many cases today. Cultural Anthropology Cultural Anthropology: this subfield deals with myriad aspects of human society, culture, behavior, beliefs, ways of life, etc. It can include studies of non-technologic societies, technologic societies, past and present. Many areas of anthropology over lap eachother. For example, cultural anthropology may overlap with studies of foreign language, economics, psychology, sociology, political science, the medical field, ecology, women's studies, history, and so on. Archaeology Archaeology is the study of past cultures, through peoples' material remains (i.e. artifacts). The lifeways of past peoples can be studied from the artifacts they leave behind, which can range from items as small as bits of pottery and tools to large dwellingshuts, houses of worship, etc. Archaeological research covers a vast array of cultures throughout time and spacef...

Overrides in VB.NET - Using VB.NET Series

Overrides in VB.NET - Using VB.NET Series This is one of a mini-series that covers the differences in Overloads, Shadows, and Overrides in VB.NET. This article covers Overrides. The articles that cover the others are here: - Overloads- Shadows These techniques can be hugely confusing; there are a lot of combinations of these keywords and the underlying inheritance options. Microsofts own documentation doesnt begin to do the topic justice and there is a lot of bad, or out of date information on the web. The best advice to be sure that your program is coded correctly is, Test, test, and test again. In this series, well look at them one at a time with emphasis on the differences. Overrides The thing that Shadows, Overloads, and Overrides all have in common is that they reuse the name of elements while changing what happens. Shadows and Overloads can operate both within the same class or when a class inherits another class. Overrides, however, can only be used in a derived class (sometimes called a child class) that inherits from a base class (sometimes called a parent class). And Overrides is the hammer; it lets you entirely replace a method (or a property) from a base class. In the article about classes and the Shadows keyword (See: Shadows in VB.NET), a function was added to show that an inherited procedure could be referenced. Public Class ProfessionalContact ... code not shown ... Public Function HashTheName( ByVal nm As String) As String Return nm.GetHashCode End Function End Class The code that instantiates a class derived from this one (CodedProfessionalContact in the example) can call this method because its inherited. In the example, I used the VB.NET GetHashCode method to keep the code simple and this returned a fairly useless result, the value -520086483. Suppose I wanted a different result returned instead but, - I cant change the base class. (Maybe all I have is compiled code from a vendor.) ... and ... - I cant change the calling code (Maybe there are a thousand copies and I cant update them.) If I can update the derived class, then I can change the result returned. (For example, the code could be part of an updatable DLL.) There is one problem. Because its so comprehensive and powerful, you have to have permission from the base class to use Overrides. But well-designed code libraries provide it. (Your code libraries are all well designed, right?) For example, the Microsoft provided function we just used is overridable. Heres an example of the syntax. Public Overridable Function GetHashCode As Integer So that keyword has to be present in our example base class as well. Public Overridable Function HashTheName( ByVal nm As String) As String Overriding the method is now as simple as providing a new one with the Overrides keyword. Visual Studio again gives you a running start by filling in the code for you with AutoComplete. When you enter ... Public Overrides Function HashTheName( Visual Studio adds the rest of the code automatically as soon as you type the opening parenthesis, including the return statement which only calls the original function from the base class. (If youre just adding something, this is usually a good thing to do after your new code executes anyway.) Public Overrides Function HashTheName( nm As String) As String Return MyBase.HashTheName(nm) End Function In this case, however, Im going to replace the method with something else equally useless just to illustrate how its done: The VB.NET function that will reverse the string. Public Overrides Function HashTheName( nm As String) As String Return Microsoft.VisualBasic.StrReverse(nm) End Function Now the calling code gets an entirely different result. (Compare with the result in the article about Shadows.) ContactID: 246 BusinessName: Villain Defeaters, GmbH Hash of the BusinessName: HbmG ,sretaefeD nialliV You can override properties too. Suppose you decided that ContactID values greater than 123 would not be allowed and should default to 111. You can just override the property and change it when the property is saved: Private _ContactID As Integer Public Overrides Property ContactID As Integer Get Return _ContactID End Get Set(ByVal value As Integer) If value 123 Then _ContactID 111 Else _ContactID value End If End Set End Property Then you get this result when a larger value is passed: ContactID: 111 BusinessName: Damsel Rescuers, LTD By the way, in the example code so far, integer values are doubled in the New subroutine (See the article on Shadows), so an integer of 123 is changed to 246 and then changed again to 111. VB.NET gives you, even more, control by allowing a base class to specifically require or deny a derived class to override using the MustOverride and NotOverridable keywords in the base class. But both of these are used in fairly specific cases. First, NotOverridable. Since the default for a public class is NotOverridable, why should you ever need to specify it? If you try it on the HashTheName function in the base class, you get a syntax error, but the text of the error message gives you a clue: NotOverridable cannot be specified for methods that do not override another method. The default for an overridden method is just the opposite: Overrideable. So if you want overriding to definitely stop there, you have to specify NotOverridable on that method. In our example code: Public NotOverridable Overrides Function HashTheName( ... Then if the class CodedProfessionalContact is, in turn, inherited ... Public Class NotOverridableEx Inherits CodedProfessionalContact ... the function HashTheName cannot be overriden in that class. An element that cannot be overridden is sometimes called a sealed element. A fundamental part of the .NET Foundation is to require that the purpose of every class is explicitly defined to remove all uncertainty. A problem in previous OOP languages has been called â€Å"the fragile base class.† This happens when a base class adds a new method with the same name as a method name in a subclass that inherits from a base class. The programmer writing the subclass didnt plan on overriding the base class, but this is exactly what happens anyway. This has been known to result in the cry of the wounded programmer, I didnt change anything, but my program crashed anyway. If there is a possibility that a class will be updated in the future and create this problem, declare it as NotOverridable. MustOverride is most often used in what is called an Abstract Class. (In C#, the same thing uses the keyword Abstract!) This is a class that just provides a template and youre expected to fill it with your own code. Microsoft provides this example of one: Public MustInherit Class WashingMachine Sub New() Code to instantiate the class goes here. End sub Public MustOverride Sub Wash Public MustOverride Sub Rinse (loadSize as Integer) Public MustOverride Function Spin (speed as Integer) as Long End Class To continue Microsofts example, washing machines will do these things (Wash, Rinse and Spin) quite differently, so theres no advantage of defining the function in the base class. But there is an advantage in making sure that any class that inherits this one does define them. The solution: an abstract class. If you need even more explanation about the differences between Overloads and Overrides, a completely different example is developed in a Quick Tip: Overloads Versus Overrides VB.NET gives you even more control by allowing a base class to specifically require or deny a derived class to override using the MustOverride and NotOverridable keywords in the base class. But both of these are used in fairly specific cases. First, NotOverridable. Since the default for a public class is NotOverridable, why should you ever need to specify it? If you try it on the HashTheName function in the base class, you get a syntax error, but the text of the error message gives you a clue: NotOverridable cannot be specified for methods that do not override another method. The default for an overridden method is just the opposite: Overrideable. So if you want overriding to definitely stop there, you have to specify NotOverridable on that method. In our example code: Public NotOverridable Overrides Function HashTheName( ... Then if the class CodedProfessionalContact is, in turn, inherited ... Public Class NotOverridableEx Inherits CodedProfessionalContact ... the function HashTheName cannot be overriden in that class. An element that cannot be overridden is sometimes called a sealed element. A fundamental part of the .NET Foundation is to require that the purpose of every class is explicitly defined to remove all uncertainty. A problem in previous OOP languages has been called â€Å"the fragile base class.† This happens when a base class adds a new method with the same name as a method name in a subclass that inherits from a base class. The programmer writing the subclass didnt plan on overriding the base class, but this is exactly what happens anyway. This has been known to result in the cry of the wounded programmer, I didnt change anything, but my program crashed anyway. If there is a possibility that a class will be updated in the future and create this problem, declare it as NotOverridable. MustOverride is most often used in what is called an Abstract Class. (In C#, the same thing uses the keyword Abstract!) This is a class that just provides a template and youre expected to fill it with your own code. Microsoft provides this example of one: Public MustInherit Class WashingMachine Sub New() Code to instantiate the class goes here. End sub Public MustOverride Sub Wash Public MustOverride Sub Rinse (loadSize as Integer) Public MustOverride Function Spin (speed as Integer) as Long End Class To continue Microsofts example, washing machines will do these things (Wash, Rinse and Spin) quite differently, so theres no advantage of defining the function in the base class. But there is an advantage in making sure that any class that inherits this one does define them. The solution: an abstract class. If you need even more explanation about the differences between Overloads and Overrides, a completely different example is developed in a Quick Tip: Overloads Versus Overrides

Technology integration Essay Example | Topics and Well Written Essays - 250 words

Technology integration - Essay Example AT&T is a telecommunication company that offers a wide variety of products and services to Americans. The following factors has made the company’s success in the integration of technology. AT&T Company is well known in contacting immense research at all times. This enables them to capture a broad range of customers which determines their profit at the end of the day. The company has an extremely qualified research team that embarks on constant research work and working close with the product designers, and they can come up with the latest products meeting the customer’s needs (Yee and Oh, 2013). The company is working on the internet of things and bringing new technological gadgets beefed up with 3 & 4G networks which make the users download products from websites in few seconds. These products are as a result of constant R&D, that the company has heavily invested. AT&T Company has the best innovative team that has ever been known in history. They constantly keep innovating so as to meet the rising needs and even goes to the extent of making products which make the life of the user even more comfortable. The company also achieves this through the issuance of patents which makes its team broader. From their official website, the company in the year 2014 issued at least one patent a day, and that has seen them have over 10000 patents issued in various parts of the world. In this case, the company will always have state-of-the-art technology at all times ensuring new and improved products to meet a broad range of customer needs (Iansiti, 1998). It is very true when a company becomes very aggressive in the above-discussed sectors of constant innovation and R&D, it will undoubtedly succeed. AT&T Company not only utilizes the two aspects, but also works out with mergers and acquisition that makes the company widen its