Programa prácticas profesionales en empresas de EE.UU.

Los extranjeros que està ¡n estudiando una carrera universitaria o la han finalizado hace menos de un aà ±o pueden solicitar la visa J-1 para prà ¡cticas profesionales para capacitarse en una empresa estadounidense, por cuyo trabajo serà ¡n remunerados. Categorà ­as para solicitar la visa J-1 para prà ¡cticas profesionales No se puede realizar una pasantà ­a en cualquier tipo de especializacià ³n. Los estudios universitarios del solicitante de la visa J-1 para el programa Intern deben estar comprendidos en uno de los siguientes campos: Administracià ³n Pà ºblicaAgricultura, Pesca y ForestalArquitecturaArte y CulturaBibliotecasCienciasCiencias SocialesComercioComunicaciones y PeriodismoConstruccià ³nDerechoEducacià ³nFinanzasIndustriaIngenierà ­aMatemà ¡ticasNegociosSalud y todos los campos relacionados con la misma. En el caso de medicina se puede, ademà ¡s, utilizar una visa de intercambio para  realizar la especializacià ³n en USA.Servicios Sociales Encontrar patrocinador para la visa J-1 Antes de aplicar por la visa en un consulado americano, hay que encontrar un patrocinador. Es decir, una empresa que sirve de enlace entre el estudiante o recià ©n titulado extranjero y la empresa en la que se van a realizar las prà ¡cticas remuneradas. Las empresas autorizadas para patrocinar a extranjeros para realizar prà ¡cticas profesionales al amparo de la visa J-1 està ¡n incluidas expresamente en un listado que publica anualmente el Departamento de Estados. El listado incluye multitud de organizaciones. Seleccionar la opcià ³n intern en el espacio de Program. Es recomendable contactar con varias de ellas y comparar las condiciones que ofrecen, el tipo de empresas, los meses de trabajo, la ubicacià ³n y otra informacià ³n de interà ©s. Una vez que se llega a un acuerdo entre patrocinador y el solicitante de la pasantà ­a se puede iniciar la tramitacià ³n para obtener la visa J-1. Si el solicitante està ¡ casado o tiene hijos solteros menores de 21 aà ±os, podrà ­a solicitar una visa derivada J-2 para estos familiares. Para ello, deberà ¡ notificar al patrocinador y ver si es posible. Documentacià ³n previa a la solicitud de la visa J-1 para prà ¡cticas en Estados Unidos El inicio de la tramitacià ³n para la visa es el envà ­o, por parte de la empresa patrocinadora, del documento conocido como DS-2019. En ese documento se encuentra el SEVIS ID, que es una informacià ³n imprescindible para tramitar lo que se conoce  como el pago de la tarifa SEVIS (Sistema de Informacià ³n de Estudiante y de Visitante de Intercambio). Este pago debe realizarse en la pà ¡gina oficial del Departamento de Seguridad Interna creada para este efecto. En la actualidad la tarifa SEVIS para el Programa Intern de la visa J-1 està ¡ fijada en $220, pero puede cambiar en cualquier momento, por lo que se recomienda verificar la cantidad. En el caso de solicitar tambià ©n una visa para el cà ³nyuge y los hijos menores de 21 aà ±os no es necesario pagar una tarifa SEVIS para ellos. En otras palabras, solo se paga por el titular de la visa. Solicitar la visa de intercambio J-1 El siguiente paso es solicitar la visa J-1 en el consulado mà ¡s cercano al lugar de residencia que tramite este tipo de visado. Aunque los pasos varà ­an entre las distintas oficinas consulares, es obligatorio: Rellenar el formulario DS-160Pagar la tarifa. En la actualidad està ¡ fijada en $160Proveer foto y huellas dactilares.Entrevista en la oficina consular Cabe destacar que las oficinas consulares pueden exigir cumplir los requisitos de fotos y de huellas digitales de distinta manera. Simplemente, seguir las instrucciones seà ±aladas al llenar el DS-160. Ademà ¡s, en los casos de participacià ³n en un programa de intercambio organizado por la Agencia Internacional de Desarrollo de Estados Unidos o el Departamento de Estado o se trate de un programa cultural o social financiado por el gobierno de los Estados Unidos se puede estar exento del pago de la tarifa de solicitud de visa. Puntos bà ¡sicos del programa J-1 para prà ¡cticas No se puede trabajar cuidando ancianos o nià ±osEstà ¡ excluido el trabajo que implica contacto con pacientesPuede ser necesario pagar impuestos por dinero ganado en EE.UU.Ninguna persona en el programa puede dedicar mà ¡s del 20% de su trabajo a una actividad de apoyo administrativo.Una vez que finaliza el programa hay un periodo de gracia de 30 dà ­as para salir de EE.UU. Por à ºltimo, cabe destacar que en algunos casos aplica a los participantes en las visa J-1 la obligacià ³n de salir de EE.UU. por un periodo de dos aà ±os, una vez que finaliza su programa. Durante esa prohibicià ³n pueden viajar al paà ­s como turistas, pero no pueden solicitar un ajuste de estatus, visa de trabajo, otra visa de intercambio, etc., excepto si obtienen un waiver previamente. Programa de aprendiz (trainee, en inglà ©s) Dentro de la visa J-1 es posible realizar el programa de aprendiz, que està ¡ pensado para extranjeros que han completado sus estudios en una universidad y, ademà ¡s, tienen al menos un aà ±o de experiencia laboral en su campo de estudio. Asimismo, tambià ©n pueden solicitar este programa los extranjeros con al menos cinco aà ±os de experiencia laboral en un campo vocacional. Las caracterà ­sticas son muy similares a las de la visa de prà ¡cticas y se inicia la tramitacià ³n buscando un patrocinador, en la misma pà ¡gina del Departamento de Estado seà ±alada anteriormente. Seleccionar Trainee en el campo de programa. Puntos clave programa J-1 para prà ¡cticas profesionales en EE.UU. Trà ¡mites:Obtener patrocinador, guià ¡ndose por listado oficial para el programaRecibir documento DS-2019Pagar tarifa SEVISSolicitar visa con formulario DS-160Pagar tarifaCerrar cita para entrevistaAcudir a consulado Este es un artà ­culo informativo. No es asesorà ­a legal.

How our Society is Evolving with the Mass Media - 1162 Words

Introduction: What happened to the media? The mass media is growing and slowly becoming a part of our lives due to the increase of dependency since the late 1920’s when Televisions have become commercially available to the public, or even as old as the printing press, and the reliance on the media has soared since then with the introduction of the internet, as well as many other forms of technology â€Å"Weve arranged a civilization in which most crucial elements profoundly depend on science and technology.†(Sagan, C.). But how are these forms of media affecting our way of life?. The mass media was and still is influencing us without noticing it, because we are too dependent on it in our daily lives, we use it to get our daily news, watch our†¦show more content†¦TV also played a big role in our history as being one of the most used media; it played a role in WWI II by using the media to spread Propaganda to influence the society to justify immoral actions, just as used in 1939 by the Nazi â€Å"It h as become appallingly obvious that our technology has exceeded our humanity.†(Einstein, A.) Research conducted by social psychologist Albert Bandura, Advanced the discussion of media effects by specifying conditions under which he would expect people (especially children) to imitate anti-social and pro-social behaviors presented in the media. In social learning theory, those behaviors that are shown performed by attractive people or those behaviors that are shown to be rewarded are more likely to be imitated than others. (McDonald, D., 2004) Internet: A double edged sword Though, the internet, while being a great source information and enjoyment it is also one of the most volatile forms of media. The difference of culture between people can cause a lot of hate between people. There is also the risk of losing valuable information, like credit card numbers, from hackers. It has a lot of non-suitable content for the younger society age group, study has shown that the younger society that are exposed to these websites are mostly the ones that initiate in sexual activities at earlier ages. The internet can also make people more anti-social or as some might call them â€Å"NEET†, the subcultureShow MoreRelatedMass Media Essay739 Words   |  3 Pages Mass Media: Development and Literacy Alex Mitchell HUM/186 September 25,2017 Allyson Wells Mass Media: Development and Literacy Mass media has come a long way the past century. 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Strategic Planning Process Free Essays

Strategic Planning – Week 1 Keyla (Bolin, Niu) Keiser University MKT531 Marketing Management Dr. Jeff Ritter 03/09/13 Strategic Planning Process Strategic planning is refers to the development of the organization’s long- term goals and put forward into practice (Peter, 2013). Strategic planning system is the strategy, objectives, environmental factors, it is a process about the internal conditions and various elements integration and used to guide the rational allocation of limited resources enterprise for a certain period of time, in order to reach the goal of the management activities Some big enterprise have particular plan for next fifth years. We will write a custom essay sample on Strategic Planning Process or any similar topic only for you Order Now Strategic planning can be separate to three steps, the first step is to determine the objective goals, during the enterprise development, it should be meet all kinds of challenges that successful achieve the goal. The second step is to formulate the planning, after manger determine the goal, manager should consider what measures can be successfully to process the project, this is what I understannd about strategic planning. According to the requirements of the strategic planning, the characteristic about strategic planning can be summarizing by these points (Aldehayyat, Twaissi, 2011): 1. Strategic planning system set broke through the traditional thinking mode which is not planning at present project, but the goals are for enterprise future direction of planning and financial. It pays much more attention to how to adjust business environment and innovation. 2. The settings of strategic planning are often led by very few top management leader directly control. It doesn’t like short-term business plan by a wide range of many people to participate in. 3. The strategic planning system is focus on the changing the external environment and innovation about enterprise, it involved the possibility of market opportunity which is hard to control and requires the enterprise have random and rapid response. 4. The strategic planning plan can be set with external environment, business industry structure, customer and competitor’s information; however, the enterprise manager can understand the company’s internal standards through this process. 5. Strategic planning is a big change plan which is enough to change the enterprise future direction. It is combined with the strategic business goals and strategic key points that will make the enterprise get comprehensive change. The famous managerialist Drucker thinks that the enterprise of top managers’ first priority is to formulate and implement strategy. Through the company’s mission, he thought, to reflect on the basic task of the management, is to put forward such a question: our company is what kind of business? It should reach to what kind of business? To this end, enterprises should develop their strategic target, strategic and plan, make decisions for the future. Clearly, this is actually the strategic planning process. From western developed countries the large enterprise, the management strategy is the framework of the strategic plan system. Is not normative system, of course, also can produce excellent strategy? But, regardless of the manner, the formulation of strategic planning system is intertwined in the processes for management activities, and the strategic management plays an important guiding role. It makes enterprises at all levels of staff have been involved in the process. I. e. , the enterprise employees should participate in the formulation or implementation of the strategic planning system, it’s just them to participate in different degree of prevention is. Each employee in the enterprise bear the plan the worker roles at the same time, also has the characters such as organizer and commander. In this sense, the enterprise strategic planning system plays a sustained and coordinated the important role of strategic management and daily business activities, also prompted enterprise employees to form a strong cohesion and a sense of belonging (Robinson, Pearce, 1988). The effective decision system of corporate strategic planning must start with a strong organization. Enterprises in determining the strategic planning system, the corresponding processes must be designed so that the audit in the enterprise between various departments, as well as the correlation between their activities and planning, influence each other and mutual dependence. Generally speaking, due to the historical development of each enterprise, decision-making habits, thinking mode of different leaders, led to its approach in formulating strategic planning system is also ifferent. The strategic planning system of the scientific program should be determined based on the each company’s actual situation. Enterprise brand, family brand (brand) category and product brand constitute the brand level, different levels of brand both relate to each other, and influence each other (Kraus, Schwarz, 2006). For example General motors, the enterprise brand, Chevrolet is general motors’ family brand (brand) category, and sail (sail) is the product brand. Gm gives customers the brand association is a U. S. auto giant, a global fortune 500 companies, has a good reputation, and so on; The Chevrolet brand is one of the largest brands, gm’s global sales volume since introduced the first product in 1912, total sales has more than 100 million vehicles, market coverage to 70 countries, has a record of sales of a new car every 40 seconds. Chevrolet 2004 global sales of more than 3. million units, in the global sales of every 16 a new car is a Chevrolet, Chevrolet brand to the customer’s brand association is a reliable, pragmatic, intelligent and friendly, full of vitality; And sail (sail) brand, convey the differentiation characteristics of the product. The three levels of brand together, can put enough brand messages to customers, and make customer to sail (sail) this has just set up soon products produce good brand association and brand identity. References Robinson, R. B. ; Pearce, j. A. (1988). Planned Patterns of Strategic Behavior and Their Relationship to Busi- ness-Unit Performance. Strategic Management Journal, 9, 43-60. Peter, J. , ; Donnelly, J. (2013). Marketing Management Knowledge and Skills. New York, NY: McGraw-Hill. Aldehayyat, j. S. ; Twaissi, N. (2011). Strategic Planning and Corporate Performance Relationship in Small Business Firms: Evidence from a Middle East Country Context. International Journal of Business and Management, 6 (8), 255-263. Kraus, S. , Harms, R. , ; Schwarz, E. j. (2006). Strategic Planning in Smaller Enterprises: New Empirical Findings. Management Research News, 29 (6), 334-344. How to cite Strategic Planning Process, Essays

Flat cargo berhad free essay sample

Flat Cargo Berhad(FCB), an air cargo company that was listed in Bursa Malaysia on the 15th of September 2001 was one of the largest airfreight companies in Malaysia. The company servicing several government linked companies including Freight Malaysia Berhad and other private company like Citylink,Nationwide Express and Nippon Express. It was registered as an investment holding company with several subsidiaries with principal activities ranging from air freight services and ground handling services. One of FCB’s major shareholder in 1997 was Bangor Berhad, which it was part of a diversified international family owned conglomerate, the Miri Group. Within their reputation and have wide range of customer worldwide, the Company absolutely can maintain its financial operation atleast for five consecutive years. However, in this case, Mr Chuah Mun Soong, an auditor from Kencana Associates have discovered several suspicious and questionable results which is indirectly lead to a delay in finalizing the auditor’s report. Hence, the main problem faced by Mr Chuah believes there might be a high possibility that FCB is involving in fraud. At the same time, identification of problem faced by FCB is needed and solution should be implemented which can give immediate effect in order to avoid devastating FCB reputation as well as allowing FCB remained as the nation’s leading air cargo carrier. Issue Uncollectible debts, improper sales transaction, incorrectly recorded debtors’ account and abnormal transaction had caused Air Flat Cargo involved the possibility of fraud in a financial audit engagement. Problem Identified in Flat Cargo Berhad In 2006, during a routine financial audit, the auditors identified several suspicious findings in Flat Cargo Berhad that resulted in a delay in finalizing the auditor’s report. It had been thought that Flat Cargo Berhad involving the possibility of fraud in a financial audit programme. Below has shown some of the problem that face by Flat Cargo Berhad. First and foremost, several debtors’ confirmation letters were returned because the addressees had changed their mailing addresses. The several debtors’ confirmation letters were returned because of wrong mailing address had caused Flat Cargo Berhad could not recognized the revenue since the debts could not be collected. However, due to the rise of high revenue from 2001 till 2005, this can be assumed that FCB has recognized these revenue where there are contingencies associated with the transaction that have not yet been resolved. Once the debtors have not paid the debts to Flat Cargo Berhad, these debts should not be recognized as revenue. In addition, it had also shows that a large sum of sales transactions was found with no supporting documents. Most of these transactions involved small clients. For sales transactions which have no supporting documents, the revenue should not be recognized. Then again, these sales transactions have been recognized by FCB which had lead to the misinterpretation of their high revenue. FCB have recorded fictitious revenue which should be immediately be amended in their accounts. Every sales transaction required a proof to shows that the transaction had been occurred in that period of time or been known as transaction history then the company can only recognized it as a revenue. Furthermore, a loan received from a Hong Kong based company was found to be incorrectly recorded in the debtors’ account. Here, FCB did not record this transaction correctly which has lead to misrecognize of revenue. FCB received loan from another company should be a debt to FCB and not revenue because this loan will need to be given back to the Hong Kong based company in the near future. Therefore, this amount is not supposed to be recorded in Account Receivables. In spite of that, this amount should be recorded in FCB’s liabilities although it has increase cash on the assets side. Then, it is clearly stated in Principle 2 in Malaysian Code on Corporate Governance 2012; Strengthen composition which is purposely to balance of executive director and non-executive director. If we refer to Board of Director structure in FCB, it is unbalance due to more number of Non-Independent Executive Director compare to Independent Non-Executive Director. Last but not least, it also found that Flat Cargo Berhad had several abnormal transactions involving the purchase of aircrafts and offsetting the debtors’ accounts were found in FCB’s books. Recognizing inappropriate amount of revenue from swaps, round-tripping, or barter arrangements might cause FCB has extremely high recorded revenue which are not true. It is not parallel with ‘Malaysian Code on Corporate Governance’ because Principle 5 mentions about uphold integrity in financial reporting, from our group discussion there are many accounting error with their financial statement. Recommended Solutions To put a stop in involving in fraud, initially FCB should overcome its misleading high revenue. One of the reason that give rise to Sale Revenue and also to the asset Accounts Receivables is due to that the company might be selling its goods or services to customer on credit. However, consider a person makes a purchase with no intention of paying for it will cause the company as making no sales at all. No revenue was actually earned and nothing valuable was added to the asset Accounts Receivable, which gives rise to the Sales Revenue and in Account Receivables, both of these accounts will be overstated including income for the period and owners’ equity at the end of the period. Therefore, to overcome this problem and avoid overstate of the Sales Revenue and Account Receivable, recognition of bad debts should be taking into account. FCB must make another entry to show that the amount debited to Account Receivables does not represent the amount of the additional asset and that shareholders’ equity has not in fact increased by the amount of the sales. Firstly, direct write-off method is one of the way FCB can make this adjustment where the accounting records are adjusted at the end of each accounting period to reflect this estimation. Accounts that are believed to be uncollectable are simply eliminated from the records by subtracting the amount of the bad debt from Accounts Receivable and showing the same amount as an expense item on the income statement. Another alternative way FCB can employ is the allowance method; the total amount of uncollectible accounts is estimated. This estimated amount is shown as a deduction from Accounts Receivable on the balance sheet and as an expense on the income statement. The balance sheet contra asset account for Account Receivables is called Allowance for Doubtful or Uncollectible Accounts. The Allowance for Doubtful Accounts is in the nature of a decrease in Account Receivables and Bad Debt Expense is the corresponding income statement account. This is done so that the reader can observe both the total amount owed by customers and that portion of the amount that the company believes will not be collected. With this, FCB revenue will not be overstated and will not give false information to the users. Secondly, FCB ought to understand that persuasive evidence of an order arrangement must exist before revenue is realized or recorded. The SEC appears to be willing to accept these practices as persuasive evidence of an agreement as long as there is some form of written or electronic evidence that a binding final customer purchase authorization, including the terms of sale, is in the hands of the seller before revenue is recognized. Thus, when FCB made sales transaction with its clients, it should have at least an invoice or receipt been given to prove for the sales transaction that had been occurred in that period of time. Thirdly, another fact that FCB have to be aware of is the conservatism and realization concept, where revenue should be recognized in the earliest period in which the entity has significantly performed what is required in order to earn income. In addition, the amount of income can be reliably measure and the related assets received can readily be converted to cash or claims for cash. Financial Reporting Standards (FRS) 118 Revenue on services given is recognised by reference to the stage of completion at the reporting date when outcome of the transaction can be estimated reliably. The outcome can be estimated reliably when the following conditions are satisfied. a The amount of revenue can be measured reliably. b It is probable that the economic benefits associated with the transaction will flow to the entity. c The stage of completion of the transaction at the reporting date can be measured reliably; and d The costs incurred for the transaction and the cost to complete the transaction can be measured reliably. When the outcome cannot be estimated reliably, revenue should be recognised only to the extent of the expenses recognised that are recoverable. As a result, FCB only can recognize revenue when performance or delivery is carry out and that customers have already acknowledge it. The need for recognizing bad debts, sales discounts, and sales returns and allowances arises because of one aspect of the realization concept. Revenues should be reported at the amount that is reasonably certain to be collected. This concept would seem to require that these amounts be subtracted from gross revenues in order to determine the net revenue of the period. Conclusion Generally, companies try to boost revenue by manipulating the recognition of revenue. Company usually recognize revenue before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void or delay the sale. Likewise, it is believe that FCB was trying to do the same thing as well, trying to heighten its revenue to look good in front of its stakeholders. In 2005, FCB’s counter was ranked 4th in terms of capital gains and dividends to shareholders. Its share price at 31 December 2001 had been RM1. 89, but by end of 2005, the share price escalated to RM 10. 60 per share. It was reported that FCB had been able to pay dividends at a steady 3% per annum for over 4 years. Conversely, FCB’s high upsurge posed serious concerns. Rating Agency Malaysia (RAM) rated FCB’s RM150 million Commercial Papers or Medium Term Notes to AA3/P1 and downgraded the company’s long term rating from stable to negative. The rating was due to the company’s high growth ratio and weak debt servicing ability. This dilemma was identified and resolution was recommended. The FASB has combined there criteria into a revenue recognition standard that states â€Å"revenue should not be recognized until it’s realized or realizable and earned. As a consequence, FCB have to modify its financial records in order to be able to remain its trustworthiness from its stakeholders. Meanwhile, Mr Chuah convinced himself that FCB was a reputable company with a good business model and the possibility of irregular activities in FCB was remote. Bibliography