Wednesday, August 26, 2020

The enhancing effects of music on happiness

The upgrading impacts of music on joy This proposition inspects the improving impacts of music on happiness.Music is the most perfect type of craftsmanship. It very well may be said that it affects nearly everybody. Certain bits of music have a loosening up impact, while others invigorate us to act, and some reason change in or underline our state of mind. This work explicitly focuses on how tuning in to various types of music can expand the degree of satisfaction and the elements related with it. Characterizing Music The word music essentially originates from the Greek word mousike meaning craft of the muses.As by and large percieved, music is one of the expressive arts which is worried about the combinition of sounds with excellence of structure and the statement of thought or feeling.It can be characterized as vocal or instrumental sounds having some level of mood, song and concordance. As indicated by the Australian Oxford word reference (2004), music is the specialty of joining vocal or instrumental sounds (or both) to deliver magnificence of form,harmony and articulation of feeling. The Collins word reference (2000) relates music as a fine art comprising of arrangements of sounds in time, particularly tones of unequivocal pitch composed melodically, harmonically,rhythmically and as indicated by shading. Music is otherwise called, the specialty of joining sounds to satisfy the ear (Chambers dictionary,1987) . Music is likewise seen as a craftsmanship that is hard to secure . As indicated by Wikipedia , the meaning of music differs as per culture and social setting. The craftsmen may see music as a performing workmanship, an artistic work, and a sound-related craftsmanship .William Sheakspeare has characterized it as the food of soul.Humanistic clinicians see music as a methods for self fulfillment,integration and self actualiztion.For existentialists it is another division of decision and opportunity. Music in any structure has a widespread intrigue, similar to a global language,it is comprehended and spoken everywhere,and its appeal and infiltrating power can't be denied.(Malik, M.S., 1983). Parts of Music As per a physicists perspective, music comprises of a lot of a lot of sounds with specific frequencies, amplitudes, and tones which are sorted out into profoundly unsurprising examples. The social and social implications by individuals transform these sounds into music (Hargreaves, D. J and North, A. C., 2000).The segments of music are, Melodic note is a solitary sound of distinct pitch and length which can be distinguished recorded as a hard copy. Beat, is the course of action of sounds in time, this game plan is an intricate game plan of notes into a blend of short and long terms inside a solitary bar or a progression of bars. Customary heartbeat groupings are called bars or measures. Mood is one of the most focal highlights of numerous styles of music, particularly jazz and hip-bounce (Lerdahl Jackendoff, 1983). Scale, is a movement of notes in a climbing or plummeting request. Tune or tune collects a progression of notes into conspicuous melodic shapes. The notes of a song are made concerning pitch frameworks, for example, scales. A tune normally however not really has beat. The mood of a song is frequently founded on the tones of language, the physical rhythms of move or simply intermittent beatings. (Narveson, 1984). The beat of a bit of music is its ordinary heartbeat, dictated by the bar lines by which music are metrically decided. Pitch, is the tallness or profundity of a note corresponding to different notes or comparable to a flat out pitch. The supreme pitch has globally been set at A=400 Hz that is, the An over the center c has a recurrence of 440 cycles or vibrations for every second. Pitch is controlled by the sounds recurrence of vibration. The way toward doling out note names to pitches is called tuning. The distinction in recurrence between two pitches is called a stretch. The stretch demonstrates either the multiplying or splitting of the base recurrence. (Machlis Kristine, 2007) Amicability is the investigation of vertical sonorities in music. A vertical resonation alludes to considering the connection between pitches that are together. Agreement can likewise be inferred by tunes that diagram a symphonious structure. A bigger structure including numerous pitches is known as a harmony (Darmschroder Williams, 1990).Harmony in music can be investigated through Roman numeral framework. An arrangement of harmony images is utilized in well known and jazz music. (Friberg, 1991). Melodic surface is the general sound of a bit of music .It is depicted as the quantity of parts or lines and their relationship. The apparent surface of a melodic piece can be influenced by the stretch between every melodic line, the tone of instruments or the quantity of instruments utilized. Monophony, homophony and polyphone incorporate melodic surfaces. Monophony is the surface of a tune. The surface of homophony is accomplished when a song is joined by harmonies. The tune in homophony is typically voiced in high notes. Polyphony comprises of a few synchronous songs of equivalent significance (Temperly, 2001). Structure, is a component of melodic hypothesis that investigates the idea of melodic linguistic structure, on a neighborhood and worldwide level. The language structure is frequently clarified as far as expressions and periods or segments or kind separately. (Juslin, 2003). 1.1.2 Musical Instruments The most punctual and biggest assortment of ancient instruments was found in China and goes back to somewhere in the range of 7000 and 6600 BC. (Wikipedia).People of various societies have created instruments of their own distictive fashion,the hints of these instruments thus,affect diverse prople differently.Some distict instruments are, Sitar, it has been the lord of indian court music since fourteenth century. It is the change of a prior instrument,the Keena.The sitar is made of teak,jackwood and a prepared gourd.Its neck towers over the players head while it is played.It for the most part has six or seven playing strings running over the feet and underneath them, twelve or so thoughtful strings,that set up a consistent running echo.The sitar is played with a wireplectrum worn on the correct finger of the sitarist.The sitar music is a world in itself.Learning to play the instrument with capability needs ten or twelve years of escalated study(Bhattacharya, McDonald Carter,2008). Rebab, is the name for different Arabic bow string instruments found in Islamic nations. They happen as a rule with three strings in different shapes like stretched pontoons, trapezoid square shapes and so forth. The Rebab was both conveyed eastwards and westwards with the spread of Islam (Kartomi, 1990). Guitar is a string instrument, initially brought to Spain by the fields in the medieval times. It has a level back. The cutting edge instrument has six strings. The guitar is a well known instrument used to give a straightforward choral achievement to a move or a tune. Woodwind, is a round and hollow cylinder shut at the upper end where these is a side opening, however which the player bows air and causes the inward air section to vibrate. The cutting edge woodwind was to a great extent created by T.Bohm, he made it conceivable to puncture finger-openings in right positions. The flute didn't come into general use in chamber and instrumental music until eighteenth century (Taylor, 1992). Saxophones are delegated individuals from the single reed family. Saxophone was imagined in around 1840 by Adolph Sax, a Belgian instrument creator. Saxophones are customary individuals from move groups military groups and are additionally used to play unmistakable solo in instrumental work. The sound of the saxophone is incredibly factor. Its tone being middle among wood and metal, it goes from the non-abrasiveness of woodwind over the wide, smooth tone of cells to the metallic quality of the coronet (Ingham, 1998). Drum, is the conventional name for instruments comprising of skin extended over an edge or vessel and hit with the hands or a sticks. The drum was presented in the western world through Greece (Kinnear, 1985). Tabla, is a kind of an oriental drum. It exists in various structures. The Indian table is a solitary headed drum taking after a little tympano, having a comparable sound. The Arabic tabla is beaten by the hands and the tone is a lot drier than that of the Indian instrument (Holroyde, 1972). Xylophone is a lot of tuned wooden bars beaten with sticks. The bars as a rule rest in a casing and are organized arranged by pitch. Most xylophones are furnished with resonators, either as a support molded box under the bars, or as a different gourd for each bar gourd for each bar. When playing the xylophone, the player utilizes hammers of different loads and hardness as per the nature of tone required.( Nettl Bruno ,1956). Piano, Classicism is the best and the most popular time of piano music. The piano player utilizes an adaptable arrangement of switches associated by four joints, knuckles, wrist, elbow and shoulders. It can likewise be played by putting the finger on the key and bringing the arm somewhat up in a casual activity. Piano is a mechanical instrument through which the notes are delivered by the strike of keys (Krumhansl, 1997). Violin is the most significant of the stringed instruments in the symphony just as in chamber and solo music. Its fundamental parts are the, body comprising of name sound board, back and ribs (walkways), the finger board, string holder, the scaffold. The violin gives expressiveness extending from delicate lyricism to outrageous sensational fervor and a touchy tone (Cremer, 1984). Harmonium is a console instrument that sounds by methods for flimsy metal tongues being set in vibration by a consistent current of air which is given by a couple of pedal worked howls. The metal tongues go about as free reeds. Present day harmonium can deliver expressive graduations of sounds by methods for the articulation stop. The harmonium was created in the nineteenth century from various trial instruments (Encyclopã ¦dia Britannica (eleventh Ed.), 1911). Sorts of Music The point of all music is to contact the center of the heart and in this manner music can be called an outflow of our souls truisms. Diverse sort

Saturday, August 22, 2020

English Essay Example | Topics and Well Written Essays - 1750 words

English - Essay Example This paper is a basic assessment of food uncertainty in Nigeria, specifying the causes, impacts just as reactions being made to tackle the quandary. Food Insecurity in Nigeria is a West African nation, where food frailty has kept on trading off the wellbeing and lives of residents particularly kids, who are generally helpless. Measurements show that over 40% of kids in the nation are experiencing ceaseless unhealthiness, which is a significant danger to the eventual fate of this age (Omotor 2009). This is because of the way that lack of healthy sustenance is a typical formula for poor development and advancement in youngsters, which may prompt poor scholastic execution and scholarly turn of events. It is miserable to take note of that the administration of Nigeria is doing little to safeguard these kids. One method of doing this is present a free taking care of framework in government schools, whereby these kids would be given at any rate a solitary dinner containing all the fundamen tal prerequisites of a decent eating regimen. In this specific circumstance, the legislature ought to see what nations, for example, Ghana are managing lack of healthy sustenance in school going youngsters. Obviously, Ghana has just given the framework something to do, with the administration allotting $347.4 million to the program, which will be running for a long time (Alderman 2009). It is said that the legislature of Nigeria had plans to execute a comparative program however it has been seen that such an arrangement was never actualized thus the high pace of ailing health in kids. It might be essential to take note of that roughly 60% of Nigeria’s populace is malnourished (Omotor 2009). Rustic urban relocation in Nigeria is likewise an issue, which has contributed fundamentally to food weakness in the nation. This is because of the way that it supports the development of youthful and healthy residents from the country zones, leaving the powerless and the defenseless indiv iduals to take part in food creation. It is essential to take note of that, so as to acknowledge reasonable food creation, a rancher requires investing a great deal of amounts of energy in thinking about the yields in this way the requirement for labor to perform exercises, for example, weeding, showering pesticides, gathering among others. In this specific circumstance, Nigerian ranchers in the rustic zones are confronted with shortage of HR, which has come about to an expansion in compensation requested by unskilled workers, who exploit the popularity for their administrations. Thusly, this has made it hard for ranchers to manage the cost of the expenses, particularly because of the neediness factor, to such an extent that they have built up a propensity for skirting these significant exercises (Olayemi 2003). The administration has assumed a significant job in encouraging this issue because of the way that it has ignored the provincial regions by neglecting to improve social cour tesies and foundation, which has kept on debilitating individuals, particularly youthful school leavers, from settling in these territories. Absence of decentralization of assets and Corruption in the administration have been distinguished as major contributing variables, which have hindered advancement with the end goal that larger part of streets particularly in the country territories are in absolute dilapidation or missing all together. With obstructed streets, it gets troublesome and costly to ship ranch items structure delivering regions to the business sectors, which joined with high fuel costs results to expanded food

Friday, August 21, 2020

How to Use a Blog to Grow a Business or Professional Brand

How to Use a Blog to Grow a Business or Professional Brand The past decade has ushered in a new way of advertising through blogging, online content, and social media campaigns. If you own a business or are marketing a product or service, there really is no better way to drive traffic to your site than through a regular, content-rich blog. Blogs offer business owners and service providers a way to show their expertise, attract customers, and build rapport with existing customers through relevant content that is related to their industry or specialty.In tough economic times, business owners and service providers are seeking ways to cut costs while expanding their customer base. Blogging is an inexpensive marketing strategy that only takes a few minutes of your time but one that can have significant impact on your growing business. Whether you chose to hire a professional writer to do your blogging or write it yourself, there are a few key tips to keep in mind if you plan to use a blog to grow a business or professional brand.Keep it profession alThe biggest mistake most bloggers make when using a blog to grow a business or professional brand is to treat the blog with less professionalism than they would treat their website or other content marketing strategies. While a blog is certain a less formal way to market your services or expertise, it is still interaction with your customer base and should be treated as such. A lack of professionalism will likely reflect negatively on your company or brand.Keep it relevantHeres an example: If your business involves photography, your blog should be related solely to photography â€" not to your other personal interests, activities, or musings. However, a blog in this case would be an excellent way to share some of your out-of-studio photography work, some shots of your family or friends (for a more personal touch), or to talk about certain aspects of photography that attracted you to the art form in the first place. It is also an excellent venue to inform your customer base about in dustry-related news or products. This allows your customers (both current and potential ones) to get a feel for what inspires you and your level of expertise in the industry, building trust and rapport. All of these things are good and essential in growing a business.Spell checkAnother aspect of professionalism is making sure your blog is free of spelling and grammar errors. This is why it always helps to have another person read over it before you publish. Sometimes, an extra pair of eyes reading over content is all that is needed to point out obvious mistakes that the writer may have missed or might not know is a mistake. Peer editing or hiring a professional editor should be a must for any content before it is published (not after!).If you cant get someone else to edit for you, spend as much time editing and proofreading your content as you spend writing it, if not more. Read over it several times and if you come across an issue that you arent sure about, look it up. Better to be safe than sorry later when someone informs you that you mis-typed or misused a particular word.Microblogging and social media sitesStarbucks used this marketing tactic to expand their business past a slump the company experienced in 2009. Microblogging is similar to status updates or tweets, but takes the concept further in encouraging customer interaction and feedback. Microblogging can be anything from short blog posts or status updates about new products and the latest information, to customer surveys and a forum that allows your customer base to interact with your company on a daily (or weekly) frequency. Its important, however, to keep this content fresh. Mix it up with pictures, video, commentary, and new product or service information. The more engaging your content, the more likely your audience will respond positively to it and seek your advice or expertise.An important thing to keep in mind with connecting your blog to other social media sites like Facebook, Twitter, Link edIn, etc., is to keep your blog the central point of activity where you write the content and connect the social media sites to it (such as a status update on Facebook that links directly to your blog posts). Think of the social media sites as a method of announcing a new blog post, rather than as in addition to your blog. The intent is to drive traffic to your blog, and ultimately, to your businesss website.Time it rightThere are trends in blogging that should be considered when you create a post. The ideal is to post when visitors are most likely to see your content. According to market research, the times people are most likely to be reading blog posts are Mondays at 11 AM ET.Link your blog to your websiteWhen you use tools like RSS feeds that link your blog posts to your website, this allows new, fresh content to be shown on your website daily. This step is vital because it vastly improves search rankings through relevant keywords.

Sunday, May 24, 2020

The Past And The Future - 1802 Words

The Present The past and the future are constantly battling over ownership of the present. The influences of tradition and culture keep current times rooted in history, while technological breakthroughs and the hope of improvement keep humanity looking to the future. This same struggle stretches to the realm of societal morality, where the past insists upon the existence of God, while the future demands that civilization exist without the influence of divinity. In Friedrich Nietzsche’s book, The Gay Science, one of the characters argues that the purity of traditional morality has given way to the imperfect and immoral ideals of human nature and societal progression. Friedrich Nietzsche lived from 1844 to 1900 in the country that was†¦show more content†¦When the American colonies separated from the British Empire in 1776, United States citizens were filled with an ardor for nationalism, freedom and self ­sufficiency that has remained in the hearts of Americans to this day. One of the fundamental policies adopted due to this appreciation for self ­rule and liberty is the economic system known as capitalism. And although the United States government set out on a mission to spread propaganda in the 1940s in order to highlight the superiority of capitalism over socialism, our beloved laissez ­faire system has a major dark ­side (Picture). â€Å"According to the United States Department of Labor, over 50% of U.S. garment factories are sweatshops.10 ­12 hour days, six to seven days a week are the regular hours that garment workers toil in the United States† (Homeworkers Under the Fair Labor Standards Act 1). Capitalism runs o n self ­interest, and encourages the exploitation of the people who are the most vulnerable – women, children and migrant workers (Mayday). Under the capitalistic form of economy, powerful individuals are encouraged to take advantage of their workers in order to gain profit for themselves. This system puts the disenfranchised at the mercy of the controlling

Wednesday, May 13, 2020

An Extract From Fallen Soldiers Reshaping The Memory Of...

Source A An extract from Fallen Soldiers: Reshaping the Memory of the Wars, by George L. Mosse, published in 1990. Source B Soldiers in the trenches of Passchendaele, 1917 Source C Extract from a letter from British soldier, Robert Graves, to a friend, May 1915. Source D Extract from How Gender Shapes the War System and Vice Versa by Joshua S. Goldstein, 2001 Source E Extract form the diary of Miss G.M West, a middle class woman who enrolled as a policewoman in 1916. Describe the early attitudes of British and German soldiers to the war. Use Source A and your own knowledge to answer this question. (4 marks) The early attitudes of British and German soldiers to the war were immensely supportive. Hundreds of thousands of men eagerly lined up at the enlistment offices in Britain to fight on the Western Front. As Source A outlines, this enthusiastic reaction was largely due to the ignorance of the British people who had little understanding of the nature of modern warfare. Furthermore, Source A describes the patriotism, search for purpose in life, love of adventure and ideas of masculinity that drove the eagerness of participation in the war. Similarly to Britain, there were high levels of enthusiasm towards the war throughout Germany, with many expecting a short adventure and rapid victory. The German men shared the same incentives to enlist as their British counterparts; peer pressure, desire to impress the ladies, honour,Show MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Import ant Change.163893 Words   |  656 Pages E SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. 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This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval

Wednesday, May 6, 2020

Vital Pieces of Free Slef Concept Essay Samples

Vital Pieces of Free Slef Concept Essay Samples Besides that, it's necessary for you to develop the steps about how to compose an effective one. Whether you want domestic or industrial concrete, contact us to find the very best information and tips on your requirements. Corroboration of objective improvement demands an assessment that must be carried out using a normal criterion. Since you are going to be presenting a topic, you have to back this up with factual data as well your very own personal judgment of it that will provide much better understanding for those readers. The device's miniature dimensions and AC plug wall-mounted design makes it straightforward to deploy around your house or workplace. When you wish to explain an idea, you have to have the correct quantity of vocabulary so you can explain your thoughts in great information. Taking time to obtain a better comprehension of ourselves includes assessing our strengths, weaknesses and a few of the driving facto rs. One needs to think creatively to be able to break down a problem in the smaller and more manageable components. To compose an impressive short essay, especially during an examination, you have to be in a position to hit the question and offer a straightforward answer while at the identical time observing the proper structure of an essay. The simplest way to learn the kind of an essay is to realize the writer's point of view. You may have a look at our Argumentative Essays when that is the sort of essay you're trying for. Knowing how to begin an essay is even harder as you must find the ideal inspiration to write. A research writer should be able to consider coherently and logically. In the majority of good essay assignments, you will need to include three or more chief points within the body of your essay. A personal essay provides you with the prerogative to express in yourself in a way which you're comfortable. No wonder it's as essential as writing the essay itself. Details of Free Slef Concept Essay Samples When you order a paper on our site, an outline is only one of the completely free add-ons which are included. Undoubtedly, the best method to learn about structure is to seek advice from an experienced custom made essay writer, like those working at ProfEssays.com. In accordance with this, you can select from our collection of private essay templates that can help you sort out and organize your thoughts. See concept cartoon undertaking. Thus, individuals are different on the constructs they have which are easily accessible for encoding new event that are related to themselves. They cannot access the basic services needed for their survival. Reasons exist in someone's past that cause the formation of negative beliefs. Free Slef Concept Essay Samples: the Ultimate Convenience! Essay writing is normally practiced is schools. You need to understand how to compose an effective essay as it is a typical foundation for a student's grade. Our professional team is going to be glad to explore any requirement you've got, contact us today. Give them a general idea of what you could do well, and describe ways to contribute your knowledge to the prosperity of that specific college or university. The Characteristics of Free Slef Concept Essay Samples Listening, on the flip side, is the procedure of hearing the other person that you are communicating with. Templates allow you to organize your thought process in a specific way. Why Almost Everything You've Learned About Free Slef Concept Essay Samples Is Wrong You might also see Outline Templates. It's also ad visable to go through the essay template to learn more on the subject of essay structure ones your outline is completed. Essay outline template is a powerful way to perform the process better. Stephen's essay is quite effective. The principal value of a concept analytical essay is to supply a more vivid evaluation together with explanation of the ideas that may appear ambiguous. An essay template is a guide which ensures your approach is correct and that you don't deviate from the home function. How to compose a concept paper. Describing your very first wedding ceremony or gig with the audio band isn't the best idea. If don't have any idea what an essay depicting your person should include, you might get inspired by another individual. Therefore, when you have some really great life stories to share, don't hesitate to do it. Some consider essay writing a burden even though others see it like a chance to share their ideas and opinions. From 1 side, it may seem there is nothing simpler than writing about yourself. Style of writing can differ based on the intention or audience. Once a person possesses a reduced self-esteem, he or she attempts to impress others or prove others a focus in their lives. Specifically, a person who experiences borderline personality psychological disorder most often associates some sort of suspicion to folks who would like to be their buddies. If someone feels he or she's not welcome in a specific location, they will act aggressively or ignorantly towards others. Every individual has to summarize their life once in some time.

Tuesday, May 5, 2020

Inventory Management Auditing and Assurance Services

Question: Discuss about the Inventory Management for Auditing and Assurance Services. Answer: An effective internal control mechanism enhances the functionalities of the business. The process of internal control defines the reliability and effectiveness of the business operations and ensures the legal authenticity. In the given assignment, all the case scenarios are concerned about the Adel Manufacturing Company where sixty workers are associated in the production process and have the specific payroll procedures. In the first case scenario, the internal control weakness can be identified in the area of documentation and authorization. As per the scenario, the company is engaged in the interview process maintaining the exclusivity. They handled all the interview activities alone and the judged the applicants on the basis of the interview. The risk mainly incurred in the area of the documentation procedure followed by the foreman of the factory. Normally they right the hourly rate of pay manually. Furthermore, the foreman identified the newly employed people mentioning the applicants name in the corner of the income tax installment declaration form. This documentation process can be considered as risky because the company does not follow any proper digital form. Filling up all the relevant data about the candidates may be missed out due to an ineffective job responsibilities performed by the foreman of the factory. On the other hand, there may be some different payroll structure for the experie nced or new employees. In other words, the hourly rate of pay may be differed by the types of employees of the organization. Here the new employees are recognized in the improper manner. Therefore, the error can be occurred, if the payroll department mistakenly makes wrong adjustment related to the rate of pay of employees. Furthermore, the authorization of duties is also ineffective because the foreman has made communication with the payroll department verbally. Thus the error can be made due to gap of negotiation among the responsible parties. To control each internal error, the company needs to identify the following aspects: Firstly, the inefficiency of documentation can be improved by the following process of adequate documents and records. In this case, the online procedure can be maintained for the preparation of an income tax installation declaration form. More stresses must be given to record data by the electronic system instead of manual procedure. Secondly, the independent performances must be checked by the continuous internal verification of the control. If the payroll associates of the factory frequently review their individual duties, then the risk of mistake can be reduced or minimized. The record of the blank timesheets has been maintained weekly basis in the case scenario. However the main risk lies in the area of record keeping procedure. The blank timesheet has been filled up in pencil which can be modified at any point of time. The false data such as the records of the daily arrival or departure can be rectified at any point of time. Therefore, such risk can be considered as the potential material misstatement. The evidenced risk can be mitigated by the managing activities properly. The management of the company needs to monitor timesheets by the regular basis. On the other hand, the bio-metrics system can give the accurate information about the employees in and out. In this way, the material cannot be misstated in the near future. In this case scenario, the company has measured the employee performances by monitoring the timesheet. Here each clerk is responsible for the computation of the gross pay, deductions and net pays. Based on such calculation of the employee earnings have been finalized. Therefore, the risk lies in the area of the independent performances. On the other hand, the employee existence may be lost due to the automatic removal system of the company. Therefore, an ineffectiveness of the payroll clerk can become a serious risk for the company. Such identified risk of internal control can be mitigated by improving independent checks and performances. By verifying his own duty, the payroll clerk can enhance their performances. Furthermore, the management should continuously review the calculation which are computed by her before releasing any final payments to the employees of the organization.. In this way, the company can cross check the payment procedure. From the case study, it can be stated that the distribution process of the salary cheques has few flaws. The chief accountant uses to sign the salary cheques, manually and distributes the cheques through the foreman. Such manual signature system includes high risk of forgery. It has been observed in such cases, that the foreman or the labor in-charge, who keeps track of the workers, continues the record of the left workers or create records of the imaginary workers. They may alter the amounts of the cheques or issue new cheques for such ghost workers by forging the signature of the chief accountant. There is flaw in the distribution of the cheques also. The company does not maintain any such procedure, which can ensure whether the workers are getting the cheque in reality or not. The management should introduce digital signature system. Only the chief accountant will have the authorization to use the digital signature. In that case, any other people cannot duplicate his signature to make any forgery. Moreover, the management should maintain a payroll receipt book, where the workers will sign after receiving the cheques. Even the employees, who will be absent on the payment date, should sign it on the next day. Thus, it can minimize the risk of misallocation of slary cheques. Bibliography Boritz, J, L Hayes, J Lim, "A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification". inInternational Journal of Accounting Information Systems, 14, 2013, 138-163. Feng, M, C Li, S McVay, H Skaife, "Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management". inThe Accounting Review, 90, 2015, 529-557. Hoitash, R, U Hoitash, K Johnstone, "Internal Control Material Weaknesses and CFO Compensation*". inContemporary Accounting Research, 29, 2012, 768-803. Skaife, H, D Veenman, D Wangerin, "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading". inJournal of Accounting and Economics, 55, 2013, 91-110.