Research Topics: Memo Samples

AUDIT IMPLICATIONS OF COMPUTER VIRUS: A MEMO

AUDIT IMPLICATIONS OF COMPUTER VIRUS: A MEMO Date: November 13, 2006 To[ivl1] : name, Audit Partner, Filmore and Gus Chartered Accounts From[ivl2] : your name, Audit Partner, Filmore and Gus Chartered Accounts Subject: Virus attack on Campbell’s Toy Store (CTS)               The apparent attack on our valued customer Campbell’s Toy Store (CTS) remains a mystery. But this proves that the current Information System that our customer uses is not at all reliable. It could prove further damage to both CTS and our company.             According to Gina Cooper, CTS controller, on February 14, 2005, at noon, CTS computer systems started to shutdown for no reason. When all computers had restarted, a red heart appeared on all systems with a “Happy Valentines Day” greeting written underneath it. This went on for an hour. Things went back to normal soon afterwards.             The brief moment this had happened might not be harmful as many see it as a mere Valentine’s greeting. However, considering the issues on computer security nowadays, CTS and CA may face future system crash downs which in turn may put operational troubles.             What effects does it have on us? Computer networks that run any organization’s financial operations present tempting targets for a well-developed cyber attack. Finance in general is sensitive to perception and hence to misinformation. For example, the prices on a stock exchange and the values of the underlying currency fluctuate with confidence in the currency and banking system. This sensitivity makes a financial system an ideal target for attacks to undermine that confidence. Draining an organization’s bank or rendering its stock shares unstable would produce second- and third-order effects through all segments of the targeted society. A loss in confidence in the bank or even us, would reduce the value of competency and efficiency as an audit company.        But before we go into panic, is it really a virus? If CTS’ antivirus software can detect an infection or an infection attempt, it must deal with the situation effectively, thus they will not have a virus incident. Virus incidents are caused when a virus is able to escape antivirus and/or intrusion detection screen. When this occurs the virus will typically signal its presence, either as a direct result of its attempt to spread or as a side effect. What happened at CTS are clear evidence of common indicators of virus infection. Unexpected sounds or screen images, especially if these occur on multiple systems, can be the virus payload. While these indicators are nondestructive, this does not mean the virus itself is not destructive. CTS, and our company as well, must educate and then depend upon employees to detect and report these interface indicators.             What is a computer virus anyway? It is typically a short program designed to disperse copies of itself to other computers and disrupt those computers’ normal operations. A computer virus usually attaches or inserts itself to or in an executable file or the boot sector (the area that contains the first instructions executed by a computer when it is started or restarted) of a disk; those that infect both files and boot records are called bimodal viruses. Although some viruses are merely disruptive, others can destroy or corrupt data or cause an operating system or applications program to malfunction. Computer viruses are spread via floppy disks, networks, or on-line services. Several thousand computer viruses are known, and on average three to five new strains are discovered every day.             Even though the virus that had made itself visible in CTS systems had not shown any harmful symptoms, it may take up computer memory that are being used for legitimate programs. In effect, it may cause erratic behavior and can result in system crashes and data loss.             What should we do then? First thing, no need to panic. CTS have made its preventive and counter measures into learning what’s behind this so-called attack. Nevertheless, our company still has to do its own evaluation of CTS’ computer systems to protect their Information system as well as ours.             Steps into the evaluation process: Introductory investigation – establishes the study group and defines the scope of the order processing study; System analysis – includes an analysis of the present order processing system, including all of its problems and exceptions; Exploratory survey report to top management – centers on developing a report that recommends one order processing system; System design – stresses the design of new order processing equipment, data files, and outputs along with appropriate methods and procedures; and, Equipment selection – concludes the feasibility study with the selection of appropriate interactive processing equipment for on-line processing of incoming customer orders.             Thus, I recommend the following: the first amongst the recommendation is to conduct a thorough feasibility study to determine the present CTS computer system. The study involves the feasibility study that has been enumerated above.             The second recommendation revolves around improvisations in managerial controls over computer processing time as well as the programs themselves.             A third recommendation centers on the proper maintenance of daily equipment logs. I recommend that CA take sole responsibility of reviewing this log time sheet for irregularities. A computer program that has been operational for a long time should be tested by our internal auditors, since it lends itself to unauthorized alteration.             Lastly, the outside computer group recommended that the computer operations manager enforce the policy that only authorized personnel are allowed in the computer room. In this manner, needless problems can be avoided, such as someone dropping a magnetic tape file without reporting it. In essence, the computer room is a storehouse of information that can be costly to replace if someone accidentally or willfully destroys computer file information.             If we can accomplish all of the above, we may have a huge chance of recovering a potential attack. As well as our customers.   Credit:ivythesis.typepad.com

AUDIT IMPLICATIONS OF COMPUTER VIRUS: A MEMO

AUDIT IMPLICATIONS OF COMPUTER VIRUS: A MEMO Date: November 13, 2006 To [ivl1] : name , Audit Partner, Filmore and Gus Chartered Accounts...

MEMO

Filmore and Gus, Chartered Accountants, are the auditors of Campbell’s Toy Store (CTS), a local retail operation, and you, CA, are in charge of the audit. In January 2005, you completed the inventory count and internal control testing. All procedures ran smoothly and no discrepancies were found. It is now March 22, 2005, and you are at the CTS offices to start the February 28 year-end audit. The controller, Gina Cooper, is explaining an incident that occurred before year end.             “we lost control of our microcomputer system temporarily. At noon on  February 14, 2005, our computer system shut down. A red heart then appeared on all the computer screens, with “Happy Valentine’s Day” written under it. This went on for an hour, after which the computer system started working again.             “It appears that someone introduced a computer virus into our system that affected every program in the network. The virus program was activated by a time and date: noon on Valentine’s Day. Once the program had run its course, our system returned to normal.             “We have no way of knowing just what else this program did. We still didn’t know how this virus got into the system. It could have been entered by one of our employees playing a joke or someone breaking into our computer through our modem access, or the program could have come in through one of the purchased programs we use. We have spent a lot of time and money trying to remove this program and appear to have succeeded.”             After you explained the virus incident to the audit partner, he asked you to provide him with a memo discussing the auditing implications of this event.   Required: Prepare the memo to the partner.   Credit:ivythesis.typepad.com

MEMO

Filmore and Gus, Chartered Accountants, are the auditors of Campbell’s Toy Store (CTS), a local retail operation, and you, CA, are in char...

Better Roads for the city of Gulfport

TO: FROM: DATE: RE: Selected Topic and Discussion of Portfolio Structure   This memo is sent in line with my intent to explain my chosen topic and portfolio structure for my project. For my problem, I have decided to focus on the need of Gulfport City in Mississippi for the development of better roads. At present, the entire state is actively conducting various reconstruction projects to normalize the traffic as well as the business and work environment within the area. I believe that focusing on this topic will be timely and beneficial for those affected by this problem.   For the structure of my project, I planned to discuss my chosen state problem in detail. In this part, I intend to describe how this problem is affecting the city and its residents. I would develop this part in the hopes of stressing the urgency of this problem. Using relevant literatures, this would be followed up by the current activities done for the roadway reconstruction at Gulfport. This would help me identify specific issues that need to be addressed to solve the major local problem. Please do inform me of any changes I would have to make with this planned structure as well as suggestions that would improve my output.       Sincerely Yours,                            1 Sept. 2006. In the wake of destruction: contractors overcome obstacles to rebuild the Gulf Coast. Equipment Today Magazine. 14 Dec. 2006                           This article describes how Hurricane Katrina had caused great devastation to a number of areas within the United States. Interviewed people during the aftermath of the calamity expressed their feeling of gratitude that the residents of the affected areas have remained determined and goal-oriented in bringing their states back to recovery. Focus of the discussion is on the different reconstruction projects and progress achieved by affected states including Mississippi, Louisiana and Texas.     . 4 March 2006. Mississippi rebuilding: Gulf towns plan rise from rubble. Lexington Herald-Leader. 14 Dec. 2006                  This article describes how the commercial district of Mississippi have been devastated by a major hurricane. The needs of the state to re-establish homes, business establishment, basic utilities and several infrastructures have been cited. Various project developers had been interviewed in this article. Here, the different efforts, including contacted architects and proposed reconstructive plans have been described as well.   3 Jul. 2006. Major highway projects keep Mississippians moving. Mississippi Business Journal. 14 Dec. 2006               The article provides a description of the different highway projects planned for the recovery of Mississippi from the hurricane. Involved project developers were consulted for the description of the specific changes and reconstruction effort that will be carried out for each of the state’s major roads and bridges. Interviewed project developers stressed that the aim of these reconstruction projects is not only to rebuild the roadways but also to integrate aesthetic features.     23 Jul. 2006. Gulfport recreating itself into exciting and picturesque city. The Sun Herald. 14 Dec. 2006   The article describes the plan of Gulfport’s mayor and developers in reviving the dynamism and beauty of the city. This is in line with maintaining the identity of the city as a center for commercial activities and tourism. Specific reconstruction plans for the major communities within the city are identified in the discussion.   TO: FROM: DATE: RE: Progress Report     This memo is sent in order to inform you of the current status of the project I have planned on doing. Regarding the problem I have chosen to work, I am still settled on pursuing this selected topic. I have already found a number of literatures, mostly electronic resources, which I could use in making this project. I have already decided whom to address my report. By browsing over the literatures I have collected, I have identified some specific issues from my main local problem. This development has helped me in developing the possible solution that would directly address my chosen state concern.   I also intend to stick to the portfolio structure, which I have proposed as I believe this would make my project output more comprehensive and convincing. At present, the difficulty I am encountering with this task is the acquisition of more varied literatures. As this is an ongoing problem, literature number and variety is significantly limited. Other than this, my project is progressing well.       Sincerely Yours,               (Your Name) (Address) (Telephone Number)     14 December 2006     Mayor City of Gulfport City Hall 2309 15th Street Gulfport, MS  39501   Dear             Greetings! This letter is in line with the reconstructive efforts the city of Gulfport have been conducting in order to revive the city from the effects of previous disasters. One of the main priorities of these reconstruction plans is to reconstruct the major roadways within Gulfport. While significant progress had been achieved for the past year, project developers and contractors alike are experiencing major issues that are hindering the projects’ progress. In particular, reported need for funds and shortage of manpower has been identified as major concerns.   For this reason, I intend to relay these issues so that appropriate actions may be carried out. Fund-raising efforts and coordination with human resource agencies may be appropriate to address these problems. Action to these problems may increase the speed of roadway reconstruction projects, leading to the immediate benefit of the city locals. Thank you very much for taking the time to read this letter. The city of Gulfport will greatly appreciate your prompt action on this matter.     Respectfully Yours,                   Recommendation Report: Abstract             In this recommendation report, the development of better roads for the city of Gulfport was taken into account. Based from research, the roadways of the city had been greatly affected by strong calamities including the recent hurricane Katrina. Road closures had resulted to abnormal traffic as well as major disruptions in the area’s business and work sector. A number of reconstruction activities are being done in the city as well as in the entire Mississippi state so as to rebuild its highways. While significant progress had been made by these reconstruction projects, certain issues would have to be addressed so to speed up their development. In particular, these issues include the need for additional funds and human resource. In order to address these issues, it has been suggested that fund-raising programs and coordination with human resource agencies can be of use to these problems. The city mayor is then encouraged to implement these solutions for the benefit of the city and its residents.   Problem             Mississippi, particularly Gulfport City, is one of the areas that had been greatly affected by powerful calamities such as hurricane Katrina. Such strong natural disasters took away homes, businesses as well as beautiful historic sites that made the Gulfport Coast a popular recreation spot for both locals and tourists. In the attempt to bring back the old city, members of the community as well as relevant local agencies have been continuously active in conducting activities that would rebuild Gulfport City (Scallan). Aside from refurbishment of the city’s business and residential areas, the Mississippi Department of Transportation (MDOT) has been busy rebuilding the roadways within the state that have badly damaged by the previous calamities. As explained by the department, bringing back the highways within the Gulfport and the entire state is a top priority considering that traveling by road is the primary means of getting around the area (Lofton).   Blocked and damaged roads not only affect the city’s locals but its important economic and business aspects as well. Due to blocked roadways, the dynamism of the city’s business and trade sector had significantly reduced. Local work sectors have also been affected as getting to work sites become difficult if not impossible for most workers. Investors for future businesses in the area have also been greatly affected by problematic transportation. Tourism is also an important issue as getting to the area’s scenic and historic spots have become impossible because of blocked highways. These branched out problems greatly affects the city of Gulfport as it is considered as the state’s commercial hub and center for international tourism (Gallman).   At present, there had been major developments in the state’s roadways. Business establishments are gradually reopening and houses have been rebuilt. Some major roadways have already been re-opened. However, some highways remained closed as major roadways were prioritized. Moreover, though some roadways had already been re-opened, repairs were only done just to quickly achieve normal road traffic; thus, reconstructing the makeshift roads should be done to build better highways. This problem on building better roads for Gulfport city will then be made possible through the allocation of more funds as well as the employment of more workforces that would speed up the creation of better roads for the city. This recommendation report is then directed to Mayor Brent Warr, mayor of Gulfport.   Research: Efforts to Re-build the Gulf Coast             After Hurricane Katrina destroyed the state’s business sectors and infrastructures, it has been the priority of Mississippi to work immediately on the re-opening of its roadways. For Gulfport and the Mississippi Coastline, Warren Paving was assigned to do the necessary repairs for Highway 90. The rebuilding project’s general manager, Tony Broome, noted the workforce planned to start working on badly destroyed areas first. The original rebuilding project was even replaced with another due to the severity of some road destructions ().   The project so far had been going smoothly as traffic had been re-routed, resulting to a completely blocked off south city area. The reconstructive efforts and activities directed by Paving on the other hand, had proved to be beneficial to the townspeople as normal traffic gradually began to flow again. It has been noted however that the roads were not fully reconstructed yet and were only done in order to quickly normalize the traffic. As these repairs were only temporary, further reconstructions are still required ().   An important roadway in the area is the Bay St, Louis Bridge, which unfortunately, had been destroyed by the hurricane as well. This has made it difficult for local residents as short distance drive suddenly turned to almost an hour commuting time. Efforts to rebuild this important roadway are also well underway. A joint project worth 6.8 million between Granite Construction Co. and Archer western Contractors was developed for the reconstruction. People behind this project noted that instead of just rebuilding the bridge, the contractors plan to develop a better one. Specifically, the original bridge was about twenty feet above the water surface. In its replacement, the builders would develop an 85 feet infrastructure that would no longer require a drawbridge. The project developers noted that with this structural enhancement, the bridge will have the strength to withstand strong storms and other calamities (Benninck).   The project is planned to be finished by November 2007. Based on initial assessments, the project is not encountering any major obstacles. Granite Construction Co. has noted that in terms of equipment necessary for the creation of the new bridge, these had been well taken care of and their project plan would ensure that the equipment to be used will be available until the end of the project. The availability of the materials for the reconstruction is also not an issue among the developers. The contractors however, noted that they encountering difficulties in finding enough workers that would operate the equipment for the reconstruction project (Benninck).   With sufficient workers, the project could have gone through three shifts. This could greatly increase the progress speed of the project. Specifically, additional laborers, crane operators and pile drivers are needed in order to push though and speed up this reconstruction effort. In addition to the problem with the laborers, homes and apartment building that have been washed away during the hurricane. Granite Construction Co. considered this as a major problem as well that needs to be addressed immediately (Benninck). For this reason, additional project planners and funds for the housing project will be necessary.   Proposed Solution             The cited literatures clearly state that the city of Gulfport, its residents, private sector and relevant local agencies are working together in order to help the are recover, particularly in terms of its roadways. However, while significant progress has been made, various issues within the projects appear to hinder their faster accomplishment. In the case of the reconstruction of Highway 90, the temporarily fixed roadways would need further reconstructive efforts in order to develop a better highway. The Bay St. Louis Bridge on the other hand is in need of additional workers to speed up the development of a new and better bridge that would connect the communities within the area. In general, the reconstruction of better roads for the city of Gulfport is in need of more funds and human resources.               For this, a two fold solution may be proposed to address these major issues. In order to acquire a greater budget for the reconstruction projects, fund-raising programs should be conducted. The city mayor for instance, can carry out this solution by contacting private sectors willing to contribute to both major and minor reconstruction projects in the city. By means of solicitation, funds as well as people and equipment may be obtained. For the accumulation of greater workforces, the local administration of the city may coordinate with the city\s human resource agencies to strengthen the promotion on the need for more construction laborers. The mayor may also contact other states to help out with the human resource shortage.   Aside from strengthening the promotion of these job opportunities, the city mayor should also coordinate with the agencies to speed up the screening process for the employment of these construction workers. For workers who would be recruited outside the state, the mayor should do some form of motivation to encourage workers from other states to help out. For instance, the employment of these workers would include certain allowances as well as temporary housing.  With these supportive efforts, the city of Gulfport can experience faster roadway developments and immediate normalization of transportation.   Credit:ivythesis.typepad.com

Better Roads for the city of Gulfport

TO: FROM: DATE: RE: Selected Topic and Discussion of Portfolio Structure This memo is sent in line with my intent to explain my c...

MEMO

MEMO

Filmore and Gus, Chartered Accountants, are the auditors of Campbell’s Toy Store (CTS), a local retail operation, and you, CA, are in char...

Memorandum : Network Security Plan

M E M O R A N D U M   TO                  :           ALL STAFF FROM                        :           MR. (NAME) – CHAIRMAN DATE             :           APRIL 20, 2007 SUBJECT     :           NETWORK SECURITY =============================================================   All employees are hereby informed that under no circumstances should you use your personal e mail id’s to communicate on business issues. All e-mails should be done on your company email id.  This security memorandum requires that good management practices be followed to implement IT security protections based on company risk assessment.  The following is a list of requirements for all information systems maintained.   Physical Security <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> All network servers and network paraphernalia shall be in a locked room or secured in a locked area. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Network specialist shall be aware of the position of the closest fire alarm. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> The temperature and humidity in network server room should be monitored. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> No other personnel except to out IT specialist is allowed to enter the server room.   </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> No drinking and food is allowed around computer system. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Sensitive information should be kept confidential. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> When dealing with confidential information, ensure that no one is watching over your shoulder.  This safety measure should also be taken when typing in passwords. </li> </ul>       Data Communications Security <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> All computers with internet access should have a firewall. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Individuals shall use only encrypted means of access information across the Internet.  Employees shall not pass sensitive company information.    </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Dial-in access to the company network shall be rigorously controlled.  A list of all modems linked to the company network shall be kept.  No modems shall be linked to the company network without prior consent of the Company’s Security Engineer.  The list of modems shall also identify which modems are granted dial-in access.  All dial-in and dial-out shall be accomplished using the company network modem server when available in order to ensure that all network access is logged. </li> </ul>   System Access Security Access to all company systems shall include, both local and remote logon to server or workstation. Access to all company network servers, including but not limited to; domain controllers, phone system servers, voice mail servers, email servers, file servers, web servers, ftp servers, terminal servers, print servers and any general purpose server or workstation, and network hardware shall require a username and password, with the following exceptions: Company web servers may allow anonymous access to information that is for public use.   Authentication The identity of each individual who accesses college information, must be verified before access is given to the information.  This identification process is normally performed using the user ID/password process.  The user ID determines who the user is claiming to be.  The submission of a correct password is taken to mean that the person is actually who the user ID claims them to be. <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Use of shared user ID’s shall be limited to workstations allowing only single function use (such as workstations secured so that they can only be used to browse the web). </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> All users shall be forced to change their passwords every 30 days. </li> <li class="MsoNormal" style="text-align: justify; line-height: 150%"> Company Systems shall be set to lock out further logon attempts for at least 5 minutes after 5 failed attempts have occurred. </li> </ul>   Also note that no employee is permitted to use a laptop in office unless it is linked to the network as permitted by the company’s network engineer. All requests for any IT related functions on computers should channeled through our company IT specialist who will proceed only on approval of our office manager.   Failure to follow these instructions will result in severe disciplinary action being taken against you.   Your fullest co-operation is requested in this regard.     MR. ____(NAME)______ CHAIRMAN   Credit:ivythesis.typepad.com

Memorandum : Network Security Plan

M E M O R A N D U M TO : ALL STAFF FROM : MR. (NAME) – CHAIRMAN DATE ...

Assignment : Memo

TO: (readers’ names and job titles) FROM: (your name and job title) DATE: (complete and current date) SUBJECT: (what the memo is about, highlighted in some way)               The recent company growth required the construction of anew Divisional Office that houses management, sales / marketing human resources, finance, and accounting personnel for the division. In our effort to provide this new divisional office with an appropriate telephony systems that will provide necessary functionality for the present, accommodate future growth, and satisfy the cost requirements of the Finance Department, the IT Department selected a new 825 line PBX / Voice Messaging system. The benefits of this new technology are increased services for customers, decreased cost of service provided, savings from structural changes, reduction of operating costs in the future, better customer or staff satisfaction, enhanced ability for the customer to meet their business goals and improved communications. I was asked either to make a recommendation to lease or to buy the new phone system. In order to find out the better option that will benefit the company, I examined the advantages of leasing versus buying and analyze the seven-year NPV Feasibility Analysis. This memo will present my findings together with the attached NPV Feasibility Analysis and my recommendations.     Findings:             The Net Present Value (NPV) Feasibility Analysis revealed that if the company chooses to purchase the system, the company is expected to spend 4,125 on Initial Purchase Cost. If the company chooses to lease the system, the company is expected to spend nothing on Initial Least Cost. If the company chooses to purchase the system, the expected operating cost for the first year is 7,586. The initial Annual Lease Operating Cost (,214) plus the first year Lease Cost (5,500) is 1,714.  The Feasibility Analysis further revealed that the Total PV Operating Cost (Purchase) for seven years will be ,808,578 compared to ,866 Total PV Operating Cost (Lease). The table below shows the Purchase vs. Lease Cost Comparison for seven years.     Purchase vs. Lease Cost Comparison     Description Purchase Lease Diff$ Diff% Initial Costs (4,125) (4,125) 100% Total PV Operating Cost ,808,578 (,866)   103% TOTAL LCA COST 4,453 (,866) 4,319 106.4%         Recommendation:             In line with the company’s goal for expansion and its plan to acquire a new phone system that will increase the productivity and effectivity of the company and meet to needs of the customers while satisfying the cost requirements of the Finance Department, I recommend that the company opt to lease the PBX/Voice Messaging system for seven years. This recommendation is based on the benefits and cost avoidance of the recommended option compared to purchasing the system.            Credit:ivythesis.typepad.com

Assignment : Memo

TO: (readers’ names and job titles) FROM: (your name and job title) DATE: (complete and current date) SUBJECT: (what the memo is about...

Assignment_MEMO

Assignment_MEMO

TO: (readers’ names and job titles) FROM: (your name and job title) DATE: (complete and current date) SUBJECT: (what the memo is about...

Triad Insurance Company Memo

Triad Insurance Company® of  INDIANAPOLIS Memo To:       Mr. Robert Shaw (CEO, TICI) From:   Ms. Denise Khali (Vice-President of Human Resources) CC:      None (Confidential) Date:    September 20, 2007 Re:       Leadership Development Programs This is in response to your request for our office to evaluate the merit of Mr. Clarke’s proposal that we establish and fund a new leadership development program for our junior insurance executives.   1.0  Background   At the senior executive staff meeting of July 26, 2006, the director of operations suggested that Triad Insurance Company of Indianapolis (TICI) establish a leadership development program to prepare junior insurance executives for future advancement into executive positions.  Specifically, the proposal was to send 20 employees off-site each year for a three-week program offered by the Aspen Leadership Institute of Colorado at a cost of ,000.00 USD per student.  The total cost to TIC would be 0,000.00 per year plus approximately the same amount for lost time on the job.   2.0    Discussion   TICI has been in business for over 50 years.  Our average growth rate is 12% per annum.  None of our twelve senior executives has attended a leadership development seminar and yet our company has been prosperous.  This calls into question whether a leadership development program is even necessary.  Moreover, since our leadership has been successful and effective without such programs it appears that leaders are born, not made.  In fact, I surveyed your senior staff and all but one agreed with this notion.  To quote the famous economist Dr. Carleton Parker, each of us is “born into this world accompanied by a rich, psychical disposition, which furnishes him ready-made all his motivations of conduct…He can show a demand for nothing that is not prompted by this galaxy of instincts.”      The online reference Wikipedia defines leadership as “the ability of an individual to influence, motivate, and enable others.”    There exists an entire school of leadership theory which holds that leaders have certain traits in common.  Winston Churchill, Mother Theresa, Martin Luther King, Jr. – all possessed such leadership traits as ambition, self-confidence, and intelligence.  These cannot be learned; they are innate.  Two well-respected research studies that support the notion that personality traits can predict leadership were published in the Journal of Applied Psychology and in the Leadership Quarterly.   In my own experience, I’ve also noted that a tall physical stature is possessed by leaders.  Certainly no one can increase his or her height; it is determined by genetics.  Note the heights of some of the greatest leaders in United States history in the table, below.   Table 1   Leader Height George Washington 6’ 2.5” Abraham Lincoln 6’ 4.0” John F. Kennedy 6’ 1.0” Ronald Reagan 6’ 0.0” Colin Powell 6’ 2.0”   Source:  http://www.laughtergeneology.com and http://www.imdb.com   In fact, all members of your senior staff are over six feet tall with one exception:  Mr. Ralph Clarke, the person advocating leadership development training.  Moreover, I am suspect as to his intentions.  Is it possible that he may covet my position as the human resources VP?  Or is he motivated by the liberal notion that every citizen of a free nation has the right to pursue education and can achieve anything they desire?  I suspect he is motivated by both personal gain and bleeding-heart liberal intentions.   Once we start sending some people for leadership training, we will start getting numerous requests for expensive training that we simply can’t afford. Regardless, if we spend our money on leadership development, we will not have enough to spend on recruitment.  And, from the discussion above, it would be more logical to select and recruit those with leadership traits than to try and develop those who are not.  Moreover, if we spend money sending the wrong people to leadership training, the whole program will be a waste of money.  There are plenty of people who are already leaders; we don’t need to “train” those who are not.    3.0    Conclusion and Recommendation   I speak for truth and common sense.  TICI should not invest in the proposed initiative to send its junior executives for annual leadership training.  Leadership development programs are wasteful because the money is not well-spent.  The advocate of this idea, Mr. Clarke, is not really concerned about developing leaders for Triad Insurance.  Instead, Mr. Clarke has a personal agenda to discredit me personally and push the theories of the Aspen Institute.  As VP of Human Resources, I don’t think those theories are appropriate for the culture of TICI. Credit:ivythesis.typepad.com

Triad Insurance Company Memo

Triad Insurance Company® of INDIANAPOLIS Me m o T o: Mr. Robert Shaw (CEO, TICI) From: Ms. Denise Kh...

Effective Communication

MEMO   TO:     Dr.  General Manager FROM:           Manager, Language Department DATE:            2 April 2008 SUBJECT:   Flexible Working Hours     The issue of tardiness, absences and the lack of punctuality is gradually hurting university-wide performance and productivity, and it may impact future events. The numbers of people coming to work late for example is increasing and there are many reasons to account for such condition. There is a need for our staff to take their children to parent’s home in the morning before coming to work or their homes are relatively far from the University even exacerbated by traffics and other delays albeit the imposition of warning letters and fines.   Greatly realizing the necessity towards institutions rethinking, this report shall aim at proposing to adopt and implement flexible working hours or flexi-time for the facilitation our staff towards functioning as productive University members as possible. Accomplishment of such aim purports achieving the specific objectives as follows:   ü  To address the low effectiveness and academic dissatisfaction resulting to high faculty turnover   ü  To arrive at effective work load allocation schemas   ü  To further faculty performance as reflected in, and eventual planning for faculty appraisals   ü  To better involve faculty members to University decision-making processes   ü  To achieve a proactive engagement among faculty members and staff   As we move towards achieving the University’s objectives, this report will be guided by the objectives that will serve as the focus area for future actions and to which the benefits will be based. Informations are gathered based on two criteria: a) contents of either published or unpublished material must focus on flexi-work hours as b) applied to Universities. As collated from online journal articles and related cases offshore, these are the following:   First, the flexible working hour initiative could provide an “inclusive, collegial and stimulating working environment” for our faculty staff. As Bedi, Goldberg and Gullett put it, connectedness and belongingness within [faculties] are crucial factor for achieving progress within the University which in return can persuade them towards better functioning and engaging in organizational activities based on working hours more conducive for them.   Second, the flexible working hour initiative should strike a balance between teaching and other activities vital for the individual growth of faculty members like research and consulting and administrative activities. Recently, workload allocation compared to faculty time is becoming an extra burden. As such, 55 to 75% of faculty time is devoted to teaching, 20 to 40% to researching and the remaining (5%) to administrative which leave no time for optimizing time for preparation and other out-of-class activities (Kumar, 2006).   Third, the flexible working hour initiative could hone transparent performance appraisal for the faculty. The tendency for faculty staff is to converge with irregular and untimely faculty appraisal that otherwise demean the ability to perform better aside from being the reason for dissatisfaction for quality faculty members. Combined with the second objective, flexi time framework could provide faculty members with enhanced performance from preparing for class onwards to accrual teaching and thus in faculty appraisals (Kumar, 2006).   Fourth, the flexible working hour initiative provides every member of the faculty the autonomy to work at a time more convenient to them while not minimising total work hours yet maximising “efficient result-oriented performance of responsibilities assigned to them” (Kumar, 2006). The premise is that flexi-work purports on respected and responsible members to participate in decision-making processes. To wit, flexi-work does not absolve them from coming to the University every working day.   Finally, the flexible working hour initiative would eliminate the antagonistic nature and inhospitable behaviour among colleagues. Structural speaking, flexi-work could narrow the gap between the authority and the faculty members and among them. How? Flexi-time could overcome professional isolation while improving communication at the collegial level (Kumar, 2006).   Benefits of flexible working hours for the University are immense. Apart from being the fist to apply the context in academic setting, which I believed has inherent shortcomings, nonetheless could be particularly advantageous to those staffs with caring responsibilities or who have to commute long distances (University of Bristol, 2008). More specifically, flexi-time would benefit faculty members towards better involvement on organizational activities, work-life balance, high proficiency, improved self-management and honing of harmonious working environment.        In particular, the combination of reduced teaching load and teaching schedule would enable faculty members to meet their goals outside their works while moderating service activities and research activities that would fir the reduce workload. Effective self-management specifically on setting on boundaries is another fruitful benefit of flexi-working hours and thus specifying expectations for performance while also developing valuable skills that could further their careers (Lobel, 2004).     However there are also drawbacks. Some of these would be the problem of tracking the number of working hours of each staff on a weekly basis, the possibility of unavailability to attend to student inquiries and the dilemmas of covers about other staff’s absence perhaps due to illness, personal bereavement or accidents and maternity leave.    To address such downsides, the University shall create and establish flexi-time policy, rules and a management system that requires documentation. The time wherein the staff may normally work will be recorded on their flexi-time sheet. Flexi-time sheet refers to the record of time spent by an individual on a work-related activity, calculating the total time worked as well as flexi credits and flexi debits. Faculty members should be as well be allowed to compress their working hours if applicable; meaning they are entitled to work their total of agreed hours over fewer working days (Flexi-Time Manager (FTM), 2008).   To provide people for the other two problems, job sharing especially between parents and non-parents will be included. Job sharing involves two people carrying out the work usually done by one person. Further, shift swapping will be allowed to enable faculty members to negotiate their working times by means of rearranging shifts among themselves with the proviso that the required time must be covered (FTM, 2008).       Flexible working would generally refer to time rather than alternate work places. As recommended, the lack of punctuality and the adverse effects that come with it will be solved through implementing the flexible working hours. The benefits of such centers on the high levels of participation especially in decision-making, honing vital skills that are otherwise necessary for future undertakings and thus high proficiency in an environment of conducive, responsive and mutually-benefiting. Countering dilemmas unique to the University, this paper proposes convergence with concept of flexi-time sheet, job sharing and shift swapping.     Bibliography   Bedi, K., Goldberg, M. A. & Gullett, E. (n.d.), Improving Effectiveness, Academic Growth and Collegiality among Faculty.   Flexi-Time Manager (FTM), 2008, Glossary of Terms for Flexible Working and Flexitime, retrieved on 2 April 2008 from http://www.flexitimemanager.co.uk/flexitime-glossary.html.   Kumar, M. (2006), Part 1: 10 ways to find, retain best tutors at IIms, IITs, Rediff India Abroad, retrieved on 2 April 2008 from http://ia.rediff.com/money/2006/nov/16iim.htm.   Lobel, S. (2004), Working Part Time After Tenure, American Association University of Professors Publication, retrieved on 2 April 2008 from http://www.aaup.org/AAUP/pubsres/academe/2004/ND/Feat/ndlobe.htm.   Personnel Department, (2008), Flexible Working Patterns – A Guide for Staff, University of Bristol Credit:ivythesis.typepad.com

Effective Communication

MEMO TO: Dr. General Manager FROM: Manager, Language Department DATE: 2 April 2008 SUBJECT: Flexible W...