Friday, May 29, 2020

Auditors and their Legal and Professional Requirements - 1650 Words

Auditors and their Legal and Professional Requirements (Essay Sample) Content: "Discuss the role of the auditor including their legal and professional requirements and evaluate why an audit is important and its benefits, limitations and Conclusionà ¢Ã¢â€š ¬Ã‚ An auditor is defined as a person designated and authorized to examine accounts and accounting records, compare the costs with vouchers, check all elements of balance sheet and income statement and state the result. However, the auditing is a systematic review of the books, accounts, records and supporting documents of an organization to determine whether the financial statements present a true picture of concern. The auditor has a significant role in each and every organization as they report on the figures and results and drafted by the management as to their correctness and fair presentation.The auditor has the responsibility to perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement, whether initiated by errors or fraud. Du e to the nature of the evidence and the characteristics of fraud the auditor is able to obtain reasonable, but not absolute, level of assurance that material misstatements are detected. The auditor is not responsible to perform the audit to obtain reasonable assurance about misstatement, caused by errors or fraud, which are immaterial to the financial statements are detected. [Paragraph added effective for audits of financial statements for periods closed from December 15, 1997, by Statement on Auditing Standards n. 82.] Auditor responsibilities require essentially the duty to ask certain questions i.e. to make inquiries, obligation to submit a report to the company over the examined accounts, the duty to make a proclamation in terms of estimated provisions, the detection and prevention of fraud, the duty to report fraud and duty to an important clarification. To provide credibility to accounts and reports, therefore, the auditors should examine the documents available through for t he detection mistakes, reveal fraud, detect any irregularity or misleading report, and evaluate the effectiveness of the system of internal control in place.The objective of the proposed standards is to require standard accounting professionals acquire specific skills (e.g., professional knowledge, skills and professional values, ethics and attitudes) they need to perform their work as competent audit professionals. A number of sources are involved production of regulation of the audit, including national legislation, international norms, standards and professional organizations and bodies. The proposed standard is applicable not only to auditors (i.e. engagement partners with ultimate responsibility for the audit report), but also those who have a significant interest in the undertaking of the audit and are responsible for making decisions important process contributing to the overall audit opinion. Audit professionals must also, of course, filled the prescribed conditions IES 1-7 by International Education Standard for Professional Accountants. In the definition as proposed it is clear that an audit professional must be a professional accountant (i.e., a person who is a member of a body of members of the IFAC) satisfying the requirements of IES, 1-6.Purpose that before an individual can assume the role of a professional audit, you must first qualify as a professional accountant (i.e. whether it would satisfy the requirements of IES 1-6), licensee and those with more knowledge, skills, practical work experience, values, ethics and attitudes prescribed by the regulations. This proposed standard recommends for professional expertise and knowledge required for an auditor plus what IES 2 prescribed for professional accountants. This additional knowledge is key three domains: audit of financial statements; accounting and financial reporting; and information technology. Knowledge must be at an advanced level, which is deeper than anticipated of professional accoun tants. Proposed standard describes the implementation and development of skills for audits of financial statements. Proposition standard requires that individuals have an internship/relevant before they have a significant involvement in a mission of verification of the financial statements. They can acquire this experience either before, during or after qualification as a professional accountant. This practical experience should be obtained under the supervision of an auditor in an appropriate organization. The experience should be in sufficient depth and duration to allow individuals to demonstrate that they have the skills and competencies required in the proposed standard. It is anticipated that, before assuming the role of a professional audit, skills and competencies of individuals are evaluated. This assessment can be made by a member body of IFAC, a third person (as a place of work evaluator, government or regulatory authority), through the process of reviewing the same level of the member organization, a firm quality control systems or a combination of these. Certain member organizations are likely to include the requirements as proposed by this standard during the qualification period. In that case, people would be considered professional auditors while qualifying for professional accounting and evaluation could be carried out immediately before qualifying.Talking about the term Auditor, the proposed standard includes a discussion of the different licensing audit schemes and range of skills and the necessary additional competencies to move from a role of an audit professional to an auditor. Specific industries and environments the proposed standard indicates that professionals involved in audits of financial statements in particular environments and specific industries that require professional knowledge and experience relevant to the environment and industries. The standard also provides the demands of competence for professionals involved in transna tional audits.However, an auditor can be either External or Internal to an organization having an overall objective to: Obtain reasonable assurance that the financial statements as a whole are free from material misstatement, which are the result of fraud or mistake, being of the opinion that the financial statements are set according to the applicable Financial Reporting framework; and give report on the financial statements required by international auditing standards (ISA 200). Auditor of an organization with the goal of for the purpose of Non-Assurance Engagements such as: Engagements to perform agreed-upon procedures in accordance with International Standard on Related Services (ISRS) 4400; and Engagements to compile Financial Statements in accordance with International Standard on Related Services (ISRS) 4410. An auditor is to comply with all the laws and regulations that are applicable with reference to the role he/she enacts.In fact, be independent and impartial auditor conf irms that the allegations of the Organization with regard to its financial position and the process behind these statements are true and fair is useful for a variety of reasons, according to their point of view. For example: Investors and shareholders: These people own the organization, but many cases are not closely involved daily operation. Thus, once also an independent audit is very interesting for them because it provides reliable second opinion on the financial statements of the organization and, in turn, gives an overview of the way in which it is executed.In addition, Company Accounting / Financial Management, these people are essentially deal with the finances of organization and, for them, through an audit are essentially a question of trust and tranquility. Having an independent expert led their numbers can be a bit uncomfortable at times, but the reward is to ensure that the numbers are true and righteous. These systems are generally established by the specific design of computer systems and, for example, to ensure that the authorization of transactions is controlled by the rules and clear policies. Finally, for many accountants and CFOs also enjoy working closely with auditors, thinking that might help solve complex accounting, advice on questions ranging from management processes issues of world class and follow the latest techniques, rules and regulations. Financial analysts, these people assist to determine what actions and organization are of worth and therefore its value as a whole. They do this through independent analysis and comment on its financial position both to make predictions concerning future success. For financial analysts, audited accounts are an essential tool because they provide objective information and to support its work independently checked. Also Regulators, these independent bodies are responsible for overseeing the wide range of industries to make sure that individual companies operate fairly and legally. They can use t he audited accounts in the context of the continuous monitoring of each company or to facilitate more specific surveys.The localization and error correction is possible through an audit. The discovery of the fraud is possible through audit. The authors can be held responsible. The audited accounts reveal fair presentation. Lenders ready accept the accounts of the auditors. The reputation of borrowers increased because of the audit. And audited accounts enables employer to extend their activities. People can refer to the Auditors. The auditors are professionals and know their job very well. You can put higher consideration to the gray area. There exists a moral check on management and other staff. Audit puts pressure on staff that has to work honestly. When there does not exists remaining work is therefore less chance of errors and fraud. This management can play a dynamic role in the d...

Saturday, May 16, 2020

What Is a Ratio Definition and Examples

Ratios are a helpful tool for comparing things to each other in mathematics and real life, so it is important to know what they mean and how to use them. These descriptions and examples will not only help you to understand ratios and how they function but will also make calculating them manageable no matter what the application. What Is a Ratio? In mathematics, a  ratio is a comparison of two or more numbers that indicates their sizes in relation to each other. A ratio compares two quantities by division, with the dividend or number being divided termed the antecedent and the divisor or number that is dividing termed the consequent. Example: you have polled a group of 20 people and found that 13 of them prefer cake to ice cream and 7 of them prefer ice cream to cake. The ratio to represent this data set would be 13:7, with 13 being the antecedent and 7 the consequent. A ratio might be formatted as a Part to Part or Part to Whole comparison. A Part to Part comparison looks at two individual quantities within a ratio of greater than two numbers, such as the number of dogs to the number of cats in a poll of pet type in an animal clinic. A Part to Whole comparison measures the number of one quantity against the total, such as the number of dogs to the total number of pets in the clinic. Ratios like these are much more common than you might think. Ratios in Daily Life Ratios occur frequently in daily life and help to simplify many of our interactions by putting numbers into perspective. Ratios allow us to measure and express quantities by making them easier to understand. Examples of ratios in life: The car was traveling 60 miles per hour, or 60 miles in 1 hour.You have a 1 in 28,000,000 chance of winning the lottery. Out of every possible scenario, only 1 out of 28,000,000 of them has you winning the lottery.There were enough cookies for every student to have two, or 2 cookies per 78 students.The children outnumbered the adults 3:1, or there were three times as many children as there were adults. How to Write a Ratio There are several different ways to express a ratio. One of the most common is to write a ratio using a colon as a this-to-that comparison such as the children-to-adults example above. Because ratios are simple division problems, they can also be written as a fraction. Some people prefer to express ratios using only words, as in the cookies example. In the context of mathematics, the colon and fraction format are preferred. When comparing more than two quantities, opt for the colon format. For example, if you are preparing a mixture that calls for 1 part oil, 1 part vinegar, and 10 parts water, you could express the ratio of oil to vinegar to water as 1:1:10. Consider the context of the comparison when deciding how best to write your ratio. Simplifying Ratios No matter how a ratio is written, it is important that it be simplified down to the smallest whole numbers possible, just as with any fraction. This can be done by finding the greatest common factor between the numbers and dividing them accordingly. With a ratio comparing 12 to 16, for example, you see that both 12 and 16 can be divided by 4. This simplifies your ratio into 3 to 4, or the quotients you get when you divide 12 and 16 by 4. Your ratio can now be written as: 3:43/43 to 40.75 (a decimal is sometimes permissible, though less commonly used) Practice Calculating Ratios With Two Quantities Practice identifying real-life opportunities for expressing ratios by finding quantities you want to compare. You can then try calculating these ratios and simplifying them into their smallest whole numbers. Below are a few examples of authentic ratios to practice calculating. There are 6 apples in a bowl containing 8 pieces of fruit.What is the ratio of apples to the total amount of fruit? (answer: 6:8, simplified to 3:4)If the two pieces of fruit that are not apples are oranges, what is the ratio of apples to oranges? (answer: 6:2, simplified to 3:1)Dr. Pasture, a rural veterinarian, treats only 2 types of animals—cows and horses. Last week, she treated 12 cows and 16 horses.What is the ratio of cows to horses that she treated? (answer: 12:16, simplified to 3:4. For every 3 cows treated, 4 horses were treated)What is the ratio of cows to the total number of animals that she treated? (answer: 12 16 28, the total number of animals treated. The ratio for cows to total is 12:28, simplified to 3:7. For every 7 animals treated, 3 of them were cows) Practice Calculating Ratios With Greater Than Two Quantities Use the following demographic information about a marching band to complete the following exercises using ratios comparing two or more quantities. Gender 120 boys180 girls Instrument type 160 woodwinds84 percussion56 brass Class 127 freshmen63 sophomores55 juniors55 seniors 1. What is the ratio of boys to girls?  (answer: 2:3) 2. What is the ratio of freshmen to the total number of band members?  (answer: 127:300) 3. What is the ratio of percussion to woodwinds to brass?  (answer: 84:160:56, simplified to 21:40:14) 4. What is the ratio of freshmen to seniors to sophomores?  (answer: 127:55:63. Note: 127 is a prime number and cannot be reduced in this ratio) 5. If 25 students left the woodwind section to join the percussion section, what would be the ratio for the number of woodwind players to percussion?(answer: 160 woodwinds – 25 woodwinds 135 woodwinds;84 percussionists 25 percussionists 109 percussionists. The ratio of the number of players in woodwinds to percussion is 109:135)

Wednesday, May 6, 2020

Analysis Of The Movie Contagion - 935 Words

Student’s Name Institution Date Contagion is a movie that was released in 2011 which is based on fear, greed, heroism and greed and involves a lot of sick people. This movie is very scary and provides lessons in the field of virology and epidemiology. The movie is set at ever-changing challenges as well as threats of microbial origin that lead to the origin of casualties who vary from few individuals to lots and lots of millions of people. It has been described as a global pandemic as it affected many people all over the world. The outbreak of the disease has been depicted from the rise, vaccination and the prevention methods of a new disease. The origin of the disease has been described at the end of the movie where we find out that a bat with a virus known as paramyxovirus that infects a pig. The pigs that are for human consumption were located near a forest that was being cut down. The pig in turn infects human beings of the earth through a chef. The agent which is very infectious is known as MEV-1 and its potential spread is estimated at 6-7 which suggests that the virus is highly transmissible from one person to the next. The virus has been compared to that of a smallpox virus with a mortality rate of up to 30%. The chef later met a customer, Elizabeth Emhoff and he had not washed his hands after handling the pigs. They shook hands and even took a picture together and later, Elizabeth developed flu-like symptoms which led to her death four days later. TheseShow MoreRelatedPhiladelphia Movie Review1571 Words   |  7 PagesPhiladelphia Prepare a critical analysis of the movie Philadelphia (1993). 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Tuesday, May 5, 2020

Leaders Will Be Those That Empower Others-Myassignmenthelp.Com

Question: How To They Leaders Will Be That Empower People? Answer: Introduction One with a little patience for social norms, so much so that he gobbled up an entire chicken roast with a spoon, may be because his time was dedicated to bigger achievements, and little did the world know that this man was not born to follow the mundane but to lead by example. Bill Gates, the achiever that he is and over the ages having become synonymous with the word Great, is the worlds richest and his gift to mankind is Microsoft. Gates who frequents the Forbes Top 100 lists, is a businessman, entrepreneur, philanthropist and most cardinally a leader at par. Born in a well to do family, his parents wanted him to be a lawyer as his father was a lawyer himself but Bill surely had something else in mind. He took interest in computer programming. Fascinated by how the machines would execute software code perfectly, he soon wrote his first computer program named tic-tac-toe which allowed users to play games against the computer. His interest grew more in the programming world to which he went on to study various practices and this time more deeply. Gates enrolled at Harvard College after he was a National Scholarship Scholar from the Lakeside School. Choosing pre-law major in Harvard maybe to please his father, Bill still never lost interest to the programming world as he also indulged in high level mathematics and graduate level computer courses. Not having a definite study plan, Gates used computers at Harvard for his interest and soon dropped out. When Allen his batch mate, showed Gates a magazine article about the world's first microcompu ter, the Altair 8800 both saw an opportunity and called the manufacturer, MITS, in Albuquerque, New Mexico, and told the president they had written a version of the popular computer language BASIC for the Altair. When the president agreed to their ideas, it was a success and their first company Microsoft got registered. From a tic-tac-toe to Microsoft, Bill made it work out perfectly for him through his vision and charisma. Charismatic Leadership A very lucid lexicon definition of a charismatic leader is one who is driven by his conviction and commitment to the cause. This leadership style relies heavily on the charm and the level of persuasiveness of the leader. Charismatic leadership also translates as transformational leadership because of the similarity in their traits and mannerisms. One identifiable trait of charismatic leaders is that they are adept communicators and are proficient in connecting to all ranks and forms. The basic characteristics of this leadership are: A charismatic leader always inspires his employees to stretch their abilities. He can even motivate an average employee to rise above his or her incompetence and give a desirable performance. This makes the employee feel an integral part of the company and that person is endowed with an in built satisfaction knowing that his opinion matters. It provides a good leadership example for employees. A leader with a charisma instils hope in his employees, becoming an encouragement for the latter. Employees learn from the optimism of the leader and grow more confident with each passing day. It offers growth opportunities. Such leaders always try to bring out the best in their workers by highlighting their strengths and working on their weaknesses. They create opportunities for growth leading to promotions. A yardstick for many organizations, this type of leadership increases promotional opportunities. No one makes a good leader overnight. Bill Gates too had to burn the midnight oil striving hard to become what he is today. The leader that he is today took years of making as his colleagues have recounted in various interviews the drastic change that has dawned over the great man for the 39 years that Microsoft has been around. He used to visit new product teams and ask difficult questions until he was satisfied that the teams were on track and understood the goal. He recruited people resembling similar traits of his own. Dedication, passion, compassion, values and hard work were all that was required to achieve the vision. In 1981, Microsoft became a corporation, the management shared between Bill Gates and Paul Allen. Gates himself conducted interviews. I dont hire fools,he said once. If necessary, he would persuade a candidate he favoured. He also realized that the most important thing in business is intellectual capital. His team consists of the best minds, the strongest programmers of the world. Through his charisma and the people he chose to work, with he became the leader as he successfully shared his vision and made others believe in it. He famously said, there is no time for hesitation as the value of what you have achieved very quickly comes to zero, and in the world of computers it is the most noticeable. His dominance in the global market of computer industry for a few decades was notan easy one. As of 9 April, 2015, Microsofts market sharereached 91.02%, confirming its success. However, Gates, reluctant to these numbers, said, Success is a bad teacher. It makes smart people think that they cant lose. A recent Forbes article highlighted his efforts to improve on hiscommunicationand public speaking skills (Forbes). Gates is also known for his wisdom in seeking council from others. He often speaks of how much he has learned fromWarren Buffett. Gates once commented that Buffett has a brilliant way of looking at the world (BBC). Like a sponge, Gates tries to soak in lessons learned from his mentor in order tobecome a better leader. Visionary Leadership This type of leadership translates as one in which the leader has a clear vision of the future. That person possesses wonderful visions of where he would like to take his company in the future. He creates achievable goals which are not very futuristic. His greatest trait is he makes achieving that goal look easy. The very specific traits can be categorised as below. Good Communicator Very much like a charismatic leader, a visionary leader has good communication skills. He knows how to verbalise the dreams that he has foreseen and can explain the same to his team lucidly. A visionary leader believes in participation and therefore, is also an active listener. They listen to their ideas and thoughts, incorporating them into the larger goal while helping the team members meet their personal goals. Chief Organiser A visionary leader often functions independently. They head in organising meetings and forums in offices and get other leaders to take part in them. The leader often sets up the organisation by establishing key departments or functions. He directs, develops and conducts meetings. He puts his thought into building the solid foundation for anything new through establishing boards or councils. Risk-taker One significant mannerism of this kind of leadership is that visionary leader never shies away from taking risks. They know risks are the paths to achieving something great. They gamble but measuring the pros and cons before taking the plunge. Creative by nature, they take initiative with appropriate action and can capitalize on prime conditions. They take calculated steps and end up taking up bigger risks. Strategic Planner Visionary leaders are the one that make best business moves. They create strategic action plans which take him toward his ultimate vision. In case of Bill Gates, he never stopped dreaming. Despite his success, he did have to contend with anti-trust litigation claiming that Microsoft was a monopoly. In 2011, after a21-year battlein the court system, the case was finally put to rest after numerous threats to break the company up. . I recommendstaying ahead of trendsand not behind them was his attitude. On 5 January, 2015 Bill Gatespresented an ingenious machinecalled Omniprocessor that turns faeces into clean drinking water. This was aimed at helping 2.5 billion people in the world suffering from a shortage of drinking water. Developed by Janicki engineeringmanagement company, and funded by Bill Melinda Gates Foundation, it was a good investment for small and middle-class entrepreneurs in developing countries. Entrepreneurs who invested will get paid for the input: sludge and the same would get paid for the outputs: electricity, water and ash. Later this year, it is going to be set up in Dakar, Senegal as the pilot project. Bills vision was the Omniprocessor could handle waste from 100,000 people, producing up to 86,000 litres of drinking water per day and a net 250 kw of electricity. Attempting to explain his tremendous success, industry experts have observed that there are really two sides to Bill. One is a computer geek who can "hack code". The other is a hard-driven businessman who can look beyond with an innate instinct for the marketplace. This combination enabled Gates to see what his competitors could not. Conclusion A world that is constantly scrutinising his work and the paparazzi never missing out on a chance to report a single moment of great Gates, he doesnt have an iota of pride in him and continues be the same learner that he was when he fell in love with programming. The most standout traits of him would surely be his passion and vision towards a better future which he unknowingly make people believe in him and follow this leader of leaders. The success mantra to good leadership is, therefore, not what one makes of oneself but what makes of others and how that one person motivates others never to let go off the fiery zeal called passion. References Chemers, M. (2011).An integrative theory of leadership. Lawrence Erlbaum Associates, Publishers.ISBN978-0-8058-2679-1. https://www.businessinsider.com/10-things-you-didnt-know-about-bill-gates-2011-4?IR=T/#-ate-a-roast-chicken-with-a-spoon-5 https://www.centerforworklife.com/cfwl-content/uploads/2014/05 https://www.businessdictionary.com/definition/leadership.html https://www.entrepreneur.com/article/250607 https://www.josephchris.com/9-charismatic-leadership-style-examples