NAME KANYAI RUTENDO S Essays - Safety, Safety Engineering

NAME KANYAI RUTENDO S REG. NUMBER R121166A Program HAD COURSE AD222 Instructor MR TADERERA T/A MR TINARWO QUESTION D iscuss the utility of the International Labor Organization's Word related Health and Management System. Instructional exercise GROUP TUESDAY (9-10am) Word related Safety and Health (OSH) is a control managing the avoidance of business related wounds and ailments, and the insurance and advancement of the wellbeing of laborers. It focuses on the improvement of working conditions and condition. It is a region worried about securing the wellbeing, wellbeing and government assistance of individuals occupied with work of business. The objectives of word related wellbeing and wellbeing programs incorporate cultivating a sa fe and sound workplace. OSH may likewise ensure colleagues, relatives, bosses, clients, and numerous other people who may be influenced by the working environment condition. In the United States the term word related wellbeing a nd security incorporates wellbeing for exercises outside of work . The International Labor Organization (ILO) planned an Occupational Safety and Health Management System (OHS-MS) to encourage the definition, execution and assessment of intercessions at a national strategy, division and hierarch ical level in all nations. As the conversation here is going feature, the centrality of OSH-MS is brought out or shown through the ILO rules which incorporate po licy, sorting out, arranging and I mplementati on, assessment, and activity for I mprovement . These give direction to usage at two lev e ls which are the hierarchical and national level. The ILO-OSH 2001 was created to give a one of a kind universal model, good with other administration framework gauges and aides, towards advancing word related wellbeing and security (ILO, 2011; 2010). In the ILO archive ILO-OSH 2001, Guidelines on Occupational Safety and Health Management Systems, the fundamental segments of this framework incorporate po licy, sorting out, arranging and I mplementation, assessment, and acti on for development. Strategy contains the elemen ts of OSH strategy and laborer p workmanship icipation. It is the premise of the OSH-MS as it sets the bearing for the association to follow .The business, in meeting with laborers and their agents, should set out recorded as a hard copy an OSH strategy, which ought to be explicit to the association and fitting to its size and the idea of its exercises (ILO, 2010). The OSH strategy ought to incorporate standards and goals to which the association is submitted and these may incorporate securing the wellbeing and str ength of all individuals from the association by forestalling business related wounds, sick wellbeing, sicknesses and occurrences. It ought to conform to significant OSH national laws and guidelines for instance the Labor Act Chapter 28.01, deliberate projects, aggregate concurrences on OSH and different necessities to which the association buys in, guaranteeing that laborers and their delegates are counseled and urged to take an interest effectively in all components of the OSH-MS and persistently improving the exhibition of the OSH-MS. Anyway it tends to be noticed that not many associations have an arrangement managing OSH-MS. In the wood division in Zimbabwe there are no unmistakable approaches with security and medical problems. Carpenters appear not to be secured by suitable national wellbeing and wellbeing norms and administrators are not assessing the dangers connected with wood handling. Specialist support is a basic component of the OSH-MS in the association. The business ought to guarantee that laborers and their security and wellbeing agents are counseled, educated and prepared on all parts of OSH, including crisis game plans, related with their work (Alli, 2001; ILO, 2010). Courses of action ought to be made by the business for laborers and their wellbeing and wellbeing agents to have the opportunity and assets to take an interest effectively in the procedures of arranging, arranging and execution , assessment and activity for the improvement of the OSH-MS. It must be noticed that e mployees burn through the vast majority of their waking hours at work and they have an interesting information on work forms, which is basic in recognizing dangers at work hence are bound to follow and live with security prerequisites in the event that they take part in the procedures of hazard appraisal and hazard control . Laborer interest is upgraded through the foundation of wellb eing advisory groups for instance the foundation of a standing panel of Safety Health and Environment (the SHE board of trustees) by the Chamber of Mines of Zimbabwe. This board of trustees 's command

Dan Bricklin, Bob Frankston, and the First Spreadsheet

Dan Bricklin, Bob Frankston, and the First Spreadsheet Any item that pays for itself in about fourteen days is a surefire champ. That’s what Dan Bricklin, one of the designers of the principal PC spreadsheet. VisiCalc was discharged to the general population in 1979. It ran on an Apple II PC. Most early chip PCs had beenâ supported by BASIC and a couple of games, yet VisiCalc presented another level in application programming. It was viewed as a fourth era programming program. Before this,â companies were putting away time and cash making money related projections with physically determined spreadsheets. Changing a solitary number implied recalculating each and every cell on the sheet. VisiCalc permitted them to change any phone and the whole sheet would be naturally recalculated. VisiCalc took 20 hours of work for certain individuals and turned it out in a short time and let them become considerably more creative,† Bricklin said. The History of VisiCalc Bricklin and Bob Frankston concocted VisiCalc. Bricklin was reading for his Master of Business Administration degree at Harvard Business School when he got together with Frankston to assist him with composing the programming for his new electronic spreadsheet. The two began their own organization, Software Arts Inc., to build up their item. I dont realize how to answer what it resembled in light of the fact that early Apple machines had not many tools,† Frankston said about programming VisiCalc for the Apple II. â€Å"We simply needed to continue investigating by confining an issue, taking a gander at memory in the restricted troubleshooting †which was more vulnerable than the DOS DEBUG and had no images †at that point fix and retry and afterward re-program, download and attempt again andâ again...â An Apple II adaptation was prepared by the fall of 1979. The group began composing renditions for the Tandy TRS-80, the Commodore PET and the Atari 800. By October, VisiCalc was a quick merchant on the racks of PC stores at $100.â In November 1981, Bricklin got the Grace Murray Hopper Award from the Association for Computing Machinery to pay tribute to his advancement. VisiCalc was before long offered to Lotus Development Corporation where it was formed into the Lotus 1-2-3 spreadsheet for the PC by 1983. Bricklin never got a patent for VisiCalc in light of the fact that product programs were not qualified for licenses by the Supreme Court until after 1981. Im not rich since I created VisiCalc,† Bricklin stated, â€Å"but I feel that Ive rolled out an improvement on the planet. That is a fulfillment cash cant buy.â Licenses? Baffled? Dont consider it that way, Bob Frankston said. Programming licenses werent achievable at that point so we decided not to chance $10,000.â More on Spreadsheets The DIF group was created in 1980, permitting spreadsheet information to be shared and brought into different projects, for example, word processors. This made spreadsheet information more portable.â SuperCalc was presented in 1980, the primary spreadsheet for the well known small scale OS called CP/M. The famous Lotus 1-2-3 spreadsheet was presented in 1983. Mitch Kapor established Lotus and utilized his past programming involvement in VisiCalc to make 1-2-3.â Exceed expectations and Quattro Pro spreadsheets were presented in 1987, offering an increasingly graphical interface.

FCE Essay Software - Essay Sample for Writing Masterpieces

FCE Essay Software - Essay Sample for Writing MasterpiecesIf you're about to write a college essay, you should consider getting some FCE Essay Sample software. FCE Essay Software is an application that lets you write an essay all on your own with a guide. The guide will show you how to write a great essay, as well as give you tips on topics to avoid.FCE offers many different features for students who want to write essays but don't know where to start. With FCE Essay Software, you can write an essay without a guide or at any time and for any topic.FCE Essay Software guides you through the entire writing process and walks you through the entire essay, including proofreading. The software includes three different style sheets, so you can easily choose the style that fits your needs best.The FCE Essay Software also has a detailed index of all the styles that it can help you to use. All you have to do is look up the exact words that you're looking for, and the guide will help you know whe re to put them.As you write your essay, you'll find that the guide will help you move the words around in order to make the most effective use of each one. The guide shows you where to place every single word and what to avoid. There are no rules to follow, as the guide works by its own pace and tells you when to use certain words and when to refrain from them.Essays that are based on research usually use the FCE Essay Style guide. This style feature works to show you how to use certain words and phrases and also tells you what to avoid when using them. Researching doesn't have to be a daunting task anymore!Another important feature of FCE Essay Softwareis that it helps students to edit their essays. The editor shows you how to edit your essay quickly and efficiently, while allowing you to ensure that you are using the right formatting. Every sentence is edited for clarity and accuracy, and you can follow along to find out the best way to edit your essay.When you get the opportunity to create your own essay, take advantage of it. You'll be able to complete it quickly, and you'll have a chance to choose the style and features that you want to use to make it as great as possible. FCE Essay Software gives you the tools that you need to become the writer you've always wanted to be.

Movie Review Unforgiven And Oscar Clint Eastwood And...

The Western Reenvisioned Two men meet alone in a dusty town, facing off in one final gunfight or there is a line of cavalry men on horses waiting for the Indians to crest the hill that faces them. These are two visions of the Western film that has long been a staple of this genre. There are those that see the Western differently and their interpretation is just as intense or thought provoking, even comical. Unforgiven directed and starring Clint Eastwood and Blazing Saddles directed by Mel Brooks are two such films that took the Western to another level and envisioned the wild west in a new light. Their versions still held onto the some of the true Western themes and revered the scenic visions of the frontier and the mystery of the immense landscape while changing the view of how a Western film should be filmed. Both directors reexamine the typical Western characters, reenvisioned the role of violence, while still celebrating the beauty of Western frontier. Unforgiven opens with w hat is typical from the Western, a conflict occurs, in this case it is a man trying to disfigure a brothel woman. Eastwood departed from the typical female in distress role from the schoolmarm or as John Cawelti put it, â€Å"the blond...represents genteel, pure femininity† (Cawelti 30), to a blond prostitute being the woman whose virtue is at stake. The young woman Delilah, played by Anna Levine although a prostitute, still is made to look innocent and naive as the pure women in previous

Regulatory Risks And Regulatory Risk Management - 773 Words

What is regulatory risk and regulatory risk management? There is no one definitive definition of â€Å"regulatory risk†, but most people have a good understanding of what this term means. One way of looking at regulatory risk is that it is the risk of getting negative attention from a regulator or having the â€Å"licence to operate† withdrawn by a regulator. Clearly, this would adversely impact on the economic value of any organisation, regardless of size. Regulatory risk management involves the identification of the different types of regulatory risk, assessing the impact of these risks, determining the risk appetite of the organisation, and putting in place risk management procedures and controls. Why is regulatory risk management important? Regulatory risk management brings many benefits to an organisation. It goes without saying that, put very simply, proper and effective regulatory risk management keeps an organisation out of trouble. This is because it informs the decision makers on how to operate the business, from managing day-to-day activities such as processing routine transactions, to attending to atypical matters such as assisting in a regulator’s investigation. With enhanced decision making and greater operational efficiency, regulatory risk management can derive a genuine competitive advantage for any organisation. Excellence in regulatory risk management also differentiates – an organisation can be distinguished from its competitors by the confidence the market has inShow MoreRelatedThe Impact Of Neglecting The Regulatory Drivers For Staff Development And Wat Insurance Brokers s Risk Management1993 Words   |  8 PagesIn order to report on the impact of neglecting the regulatory drivers for b oth staff development and WAT Insurance Brokers own risk management, it will be necessary to discuss the following: †¢ Regulatory non-compliance; †¢ Increased errors; †¢ Heightened business exposures; †¢ Potential termination of trading relationships with insurers. In order to discuss compliance, it is important to remind ourselves that the Systems of Senior Management Arrangements, Systems and Controls (SYSC) section 6.1.1Read MoreRegulatory Changes And Regulatory Risks1082 Words   |  5 PagesIn order to identify regulatory risk, changes in regulation must first be identified. Keeping up-to-date with regulatory changes is no simple task. Fortunately, there are a number of ways lawyers can help clients keep up with the changes: Description of what a client should do Example on how a lawyer could help Keep alert for notifications from regulatory boards and news releases Provide current awareness services such as RSS feeds on legal developments, newsletters for legislation alerts, andRead MoreRole Of Auditing And Regulatory Compliance1558 Words   |  7 Pages ROLE OF AUDITING IN REGULATORY COMPLIANCE BY: SHEFALI VERMA (A-20325809) ILLINOIS INSTITUTE OF TECHNOLOGY, CHICAGO ABSTRACT Risk, compliance and governance activities are by nature interconnected and rely on common sets of informationRead MoreTort Regulatory Risk1109 Words   |  5 Pagesrefining, and aluminum smelting (University of Phoenix). After the challenge that Kelly Bates posed, Roger Lloyd, the chairman of the organization (University of Phoenix), realized that the company needed to come up with a plan to manage torts and regulatory risks. Common business torts include intentional torts, unintentional torts (negligence) and strict liability. Intentional torts refer to actions that are taken with the intent to cause injury to the plaintiff. Unintentional torts, or negligenceRead MoreCompliance Implementation Of Compliance Management1289 Words   |  6 PagesCompliance Charter – BBPK Table of Contents 1. Introduction 2. Definitions †¢ Compliance Division †¢ Compliance Risk †¢ Regulatory Risk †¢ Reputational Risk †¢ Compliance Framework †¢ Risk Appetite †¢ Tolerance Levels 3. The Role of the Compliance Function 4. Responsibilities for Compliance 5. Compliance Risk Management †¢ Compliance Risk Management Framework 6. Compliance Structure 7. Compliance Functions Authority and Capabilities 1. 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Oracle is the largest business software and hardware company in the world, with more than 3lakh customers and supportsRead MoreRegulatory Standards Of The Federal Information Systems Management Act911 Words   |  4 Pageswriting assignment I will discuss the following regulatory requirements comprise of the Federal Information Systems Management Act (FISMA), Sarbanes-Oxley Act (SOX), Gramm-Leach-Bliley Act, Payment Card Industry Standards (PCI DSS), Health Insurance Portability and Accountability Act (HIPAA), and Intellectual Property Law. I will also discuss security methods and controls which should be applied to ensure compliance with the standards and regulatory requirements. I will explain the guidelines establishedRead MoreWhat Is The Purpose Of Medical Design982 Words   |  4 Pages 1) The Regulatory affairs specialist make sure the final product (medical equipment) seeking the regulatory approval meet all the demands of the Medical Devices Quality System Regulations and other standards proposed by the Regulatory body of a particular region or jurisdiction . The RA Specialists are responsible for the timely completion of Regulatory documents and its associated processesRead MoreFood Safety Net Services ( Fsns )1512 Words   |  7 PagesA. As Merna explains, risk is the likelihood of undesirable occurrences happening in allotted time period (Merna, 2008). Managing risk is a two stage step that involves first, the identification of the risk and the second, taking care of the risk in a way that is best for the company and it goals (Investopedia, 2012). Food Safety Net Services (FSNS), is a well-known company in the private sector that started out in 1994. The company started off, when the owner discovered there was a need for foodRead MoreCapital Requirements And Risk Management1424 Words   |  6 Pagesunanimously adopted new banking regulator y agreement - the Basel III, this agreement greatly enhance the regulatory industry to a minimum proportion of bank core capital requirements, this is a agreement after the financial crisis, the largest global regulatory reform achievements made by the banking sector. Compared to more emphasis on banks own internal control and management, regulatory review process and market discipline, the introduction of IRB credit risk assessment, and the first introduction

People are Obsessed with Social Media - 1679 Words

1. Introductory Statement It is no secret that the current generation is obsessed with media. You cannot walk anywhere without seeing teenagers, adults, and even kids using technology and social media. Everywhere you look there are ads to purchase the latest and greatest clothing, technology, or beauty products. Television standards have been lowered by the FCC and shows with explicit content have now taken over television leaving teenagers to idolize a lifestyle that is not to their best interest. But how does this media really affect us? What age is most drawn in and how does it change the outlook of their future? This would fall under evaluation research, I am seeking to find out the impact that media has on the current generation.†¦show more content†¦In each segment of life, an emphasis is placed on cultural and environmental factors. According to Arnett, Persuasive evidence for the inï ¬â€šuence of technologies on pubertal timing comes from historical records showing a steady decrease in the average age of menarche in Western countries from the mid-19th to the late-20th century (Arnett 2012, p.497).† The report goes on to claim that secular trends, changes in characteristics of a population over time, that girls are beginning puberty at a much earlier age. A majority of reports show that early maturation in girls has largely negative effects. It exposes ladies to numerous problems such as depressive moods, negative body image, eating disorders, problems at school, and conflict with parents. In correlation with the emphasis mass media puts on the materialistic beauty of women and their size zero bodies, this constantly makes girls vulnerable to achieve this ideal body type. Studies have also proved that these effects can range from strictly adolescent age or long-term until adulthood. On the opposing side boys generally benefit from early maturation, gaining favorable body image and the attraction of the opposite sex. In agreement with Arnetts findings the American Psychological Association clearly states, Probably the clearest evidence we have that television influences childrens thinking and behavior is theShow MoreRelatedTechnology And Technology Essay722 Words   |  3 Pages People in society nowadays spread most of their time using their phones to communicate, be entertained, and attain information in their daily life. Texting and social media sites have become the memes in which people communicate with others. I used a Nintendo XL to be entertained, but these days entertainment comes from using social media. 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The tv series Black Mirror Season 3 Episode 1 â€Å"Nose-Dive† is an internet-based population where people rate you using their cellular devices and live a non-genuine life so that the population will like you and they will give you an acceptable ratingRead MoreMedia Vs. Body Image1374 Words   |  6 PagesEnglish 1301- 029 October 17, 2015 Media vs. the body Image Body image remains to be a very controversial topic in today’s society, because of how easy it is to become a hate crime over a small comment on how small or big someone’s body is. Today, it is unavoidable to see the look that it seems society wants us to look. Professor Susan Bordo writes the article, â€Å"Never Just Pictures†, describing her investigation between the media and its effects on how people view their bodies. 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Five Factors Traits of Personality-Free-Samples-Myassignmenthel

Question: Discuss about the Big five Personality Model of Bill English and John key. Answer: Introduction: The assignment deals with the Big Five Personality Traits taking Bill English, the present prime minister of New Zealand and thirty ninth prime minister of New Zealand Sir John Philip Key into consideration. The five big traits are openness to experience, conscientiousness, extraversion, agreeableness and neuroticism. The reader can expect to gain an in depth knowledge about the big five personality traits. He can also expect to study the big five models and their traits like openness and extraversion drawing examples from the personality traits of Bill English and Sir John Philip (DeYoung 2015). A study of the background of the big five personality model shows that it is a model based on personality surveys and can be expressed in form of statistics. The personality traits are identical to lexical hypothesis and reflect important aspects of peoples personalities. A study of the background of Sir John Philip key shows that he has served as the Prime Minister of New Zealand and has long political background and experience empowering him to lead the country. Simon William Bill English is the present Prime Minister of New Zealand is endowed with several big five traits like openness and extraversion(NZ Herald. 2017). Five Big traits: The five big traits are openness, conscientiousness, extraversion, agreeableness and neuroticism. Figure 1: Big 5 Trait Model Source: (Roughan 2017) Openness: Openness to experience refers to degree of acceptance of creativity and new experiences. The people with this personality trait appreciate arts, emotions and diverse experiences of life. This personality trait is associated self actualisation and extremely innovative. However, extreme openness is associated with lack of focus and sincerity especially in group activities(Judge, T.A. and Zapata 2015). Conscientiousness: Conscientiousness refers to act responsibly towards achievement of objectives. The people with this trait are organised and show a high degree of self discipline. They aim for achievement of objectives and plan the strategies to achieve those objectives. However, high conscientiousness is often perceived as a sign of obsession and obstinacies. Although lack of conscientiousness is associated with flexibility to others plans, it can also be assumed to be a sign of lack of reliability (Kluemper, McLarty and Bing 2015). Extraversion: Extraversion is the positive attitude and sociability to contribute towards group activities. The individuals with this personality trait are expert at seeking attention in a team and tend to be very communicative. However, high degree of extraversion reflects attention seeking and lack of seriousness. Low extraversion results in reserved and reflective personality trait lacking communication (Gebauer et al. 2014). Agreeability: Agreeability refers to the personality trait showing cooperativeness towards a team to help in achieving targets. The individuals having this trait harbour trust in their team members and encourage team action. However extreme agreeability is perceived as lack of decision making power and leadership qualities (Mller et al. 2014). Neuroticism: Neuroticism refers to the psychological trait of experiencing negative feelings like anxiety and intimidation. It shows the degree of mental stability of a person to tackle these negative feelings. The individuals who are capable of dealing with neuroticism are often expert in taking decisions in the face of competition and stress (Wille and De Fruyt 2014). Background of Bill English: Simon William Bill English was born on 30th December, 1961, becoming the 39th Prime Minister of New Zealand along with the leader of the National Party. He was previously been elected as the Deputy Prime Minister ranging from period 2008 to 2016. English attended St Thomas school in Winton, followed by St. Patricks College in the Upper Hut, becoming the head boy there. Then English went on to learn commerce at the Otago University and then completing an honours grade in English Literature at the Victoria University of Wellington. During the 1980s, English joined the National Party, while being studying at the Victoria University. For a period he served as the chairman of the branch at Southland of the Young Nationals, and also becoming the member of the committee of Wellington electorate. Once he shifted to Wellington, English served for certain periods on the electorate committees of Island Bay and Miramar, respectively. English is generally looked upon more the more socially conservative than his predecessor, John Key. English is stated to be following Roman Catholic, though he believes his religious beliefs to be a personal matter, separating it overall from politics. Background of John Key: Sir John Philip Key born on 9th August, 1961 has been a New Zealand politician, serving as the 38th Prime Minister of New Zealand. He was born in the city of Auckland before shifting to Christchurch as a child, attending the University of Canterbury, graduating in the year 1981 with a degree of bachelor of commerce. His career started with a stint in foreign exchange market in New Zealand before moving abroad to work for Merrill Lynch, where he went on to become the head of the global foreign exchange in the year 1995, a position where he stayed for six long years. In the year 1999, Key was selected as the affiliate of the Foreign Exchange Committee of the Federal Reserve Bank of New York until leaving that in 2001. His entry into the New Zealand Parliament was in 2002 when he represented the Auckland electorate of Helensville and in 2004 was appointed as the Finance Spokesperson for National Party. Key was allotted a Knight Grand Companion of the New Zealand Merit Order, recognizing his services towards the State, in an event at the 2017 Queens Birthday Honours. In his personal life, Key is stated to be an agnostic, stating he never believed in afterlife and sees religion as doing correct things. Personality of Bill English as per Big 5 Personality Model: Extraversion: It has been stated earlier this year that Bill English, the New Zealand Prime Minister is far from being comfortable in the public gawk, and like his predecessors John Key, English has set along in revealing more of his personal life in an offer to become more relatable to the voting public. In the early days of April, 2017, there was a selfie of a dinner within family and his untraditional ways of making pizza that created headlines globally. This signifies the fact that Bill English was a high attention seeker, boosted by his latest efficiently formed promotional video on Facebook featuring the Prime Minister playing cricket with sleeves rolled up and reading stories to the children. As per Roughan (2017), analysts like Claire Robinson, Massey University political scientist states that English has been affected by the need of a quick build up of a public brand after being in the background for eight years as Finance Minister. He is not comfortable being the public persona, though he seems enjoying the additional public facet of the role and the photographs of the Prime Minister certainly proves that fact of opinion (www.nzherald.co.nz 2017). Therefore, it can be stated that Bill English is high on scale of extraversion. Agreeableness: Bill English can be stated as the Southern man who is generally steady and reliable. He has teamed up with Paula Bennet who is outwardly contemptible, though she has been striving hard in toning that down after her promotion to deputy leader. According to Colbert, Barrick and Bradley (2014), the thing that works in favour of Bill English is being much passionate about the details during his tenure as the Finance Minister, though as a prime Minister he needs to embrace a bigger audience. Bennett is more of a big picture politician, shaking up the traditional image of the National Party. As stated earlier, Bill English like s working behind the scenes, which makes him less comfortable with the masses, not being able to provoke much of the sympathy as like his predecessor John Key, who was able to make people relate with him in every sense. Bill English has been lower than John Key in the scale level of agreeableness, as he has not been that tactful and friendly as his precursor. Conscientiousness: New Zealands Prime Minister Bill English has been able to contrast the attainment of the government with the rearranging of Labour party. Bill English ahs always believed that a good government would always achieve positive results. Bill English further added that when the opposition has been busy in rearranging themselves, restoring their billboards, Bill and his team have been getting on with their decisions in making a difference to the New Zealanders. As per Spain, Harms and LeBreton (2014), this has been much reflected in the most recent advice from the international credit rating agency as it anticipates New Zealand to be one of the top triple A economies in the coming few years. New Zealand is stated to have strong economic preparation under the leadership of Bill English. Under the able guidance of English, New Zealand has been enjoying relatively healthy annual GDP growth accounting to more than 3 per cent with the rate of unemployment falling below 5 per cent. English ahs w ell achieved in returning smaller surpluses on the books of the government over a period of past couple of years. He also added to the fact that he would be delivering cuts in taxes, thus spreading the countrys mounting wealth where necessary. It can thus be stated that Bill English has been high on the scale of conscientiousness, achieving objectives as planned, but not as high as his predecessor John Key. Neuroticism: Bill English is stated to be socially conservative. He is virtually killing off the obligations of secular government which he views to be sinful through pretention of resourcing in to only the needy. Many might miss the fact that Bill English is a fanatical Catholic. As per Clark and Vanderbleek (2016), the last eight years of the life of Bill English has been spend on budget books, where he is generally fiscal conservative, however not ideologically driven like Ruth Richardson. He has this negativity within himself related to same sex marriage for which he voted against along with the formation of civil unions and prostitution law modifications. The world has gone one step further in legalizing the prostitution law and same sex marriages, and in the face of global competition it would have been beneficial on the part of Bill English to think otherwise. English is stated to be a religious extremist who if being facilitated in finishing his goal of wellbeing privatization would cause more damage than by his predecessors. He is more focused towards maiming the capacity of the State in funding and dispensing the social obligations for the desperate people to be pressed towards the representatives of God on Earth (Barlett and Anderson 2012). Therefore, it can be concluded that Bill English scores low on the neuroticism count. Openness: While being the Finance Minister, Bill English made use of the wafer-thin surplus in undercutting the policies of the Opposition while making use of some creative and innovative spending ideas for trying to develop the chances of the National for re-election. During his tenure as the Finance Minister, the Opposition were abridged to the attainment of the surplus with Mr. English rolling out several initiatives of spending that were stated to be family-friendly along with some social expenditure intended towards low to middle-income earners (Jia, Jia and Karau 2013). Mr. English was able to forecast surpluses stating families would be benefiting from a economy that is growing, providing more jobs along with higher amount of wages. He was also open to certain issues pertaining the affordable housing, announcing a package that removed temporarily duties and tariffs on the material of buildings that covers 90 per cent of the construction of new homes. A rise in the prices of the houses h it hard those on the lower income level, widening the inequality gap. Developments in the supply components of housing, as per Bill English would complement the programs related to social housing reform (Cho and Auger 2017). Thus, it can be stated that Bill has been high on the quotient of openness, finding creative ideas to help the people of New Zealand in dreaming big. Personality of John Key as per Big 5 Personality Model: Extraversion: John Key, the 38th Prime Minister of New Zealand has been extensively liked by his countrymen, a liking which has more been like a friend or someone they might identify and trust on. Key has this easygoing agreeable appearance about himself who does not seems in taking things much seriously, kidding around a bit, giving him the available personality. Key has been one of those leaders who have been tremendously liked by the people, which is difficult to tackle for his opponents. There were certain dodgy issues like the deal of the SkyCity or the electorate housing in seats like Epsom where people raised questions and were unhappy with him, though that unhappiness was only the result of the liking they have for their leader. Therefore, it can be concluded that John Key has been running high on the quotient of extraversion where people are attention seekers and lacks much seriousness. The same has been the case with John Key, presenting himself before the mass as an easygoing person hav ing a warm kind of character along with great communication skill that makes him more than desirable (Spain, Harms and LeBreton 2014). Agreeableness: John Key has been a politician who has never hidden his human trades, but rather embracing the same provoking sympathy while others in the fray has been much unrelatable. John Key might sound lunatic, but in New Zealand he seems to be the most human and relatable politician. Brand Key was all about I, though the same cannot be stated in the post-Key era. Key had a clear vision about what he wanted for New Zealand which he expressed persistently and ardently (Oreg and Berson 2015). He was one of those leaders who was able to keep his team focused in attaining results through centring around himself and other strengths. The scale of agreeableness of John Key has been much higher to that of Bill English, his successor. The thing that works well for John Key is the liking of the people and the belief they had on him after his leadership succeeded in mitigating the consequences of the Global Financial Crisis on New Zealand. Under John Key, New Zealand became an easy place to conduct busin ess. The strong point for John Key has always been his amiable personality giving him an edge over his opponents from Labour and Green whose leaders have never been as marketable as Key. Conscientiousness: John Key has been stated to be more conscientiousness than the average liking of the New Zealanders. John keys highly conscientiousness meant Key set more goals for himself with their intention to carrying through. He has been prompt though, governing the country through the period of recession, working hard in creating the much-protested strategy for the inequitable privatization of the enterprises that are stated owned. He has been a dominating figure in the background of New Zealand politics. He has always kept the economy of the country on track, even during the testing times of seismic shifts that rocked Christchurch. His can do spirit has been superb, especially at a time when the other world leaders have been finding it difficult to keep their nations economy on the right track (www.nzherald.co.nz 2017). His stable leadership during the tough times of the country has been influential, though the man has not been shy to replace people who have underperformed in his tenure. He h ave been ruthless at times for which he has been criticised like cutting of the social programs that was introduced by the Labour party and giving greater precedence to primary reforms of critical laws like the Resource management Act. The mans tough upbringing has resulted in him being dependent on himself in bringing radical changes and being tough on others. Neuroticism: Unlike Bill English, John Key was able to focus on much broader reforms like legalizing the gay marriages and even identifying or recognizing the Pastarian marriages. Moreover, he did not hold much negativity about his opposition which is evident from the fact that he kept various policies of Labour in the threshold of Nationals government which worked well previously. He believed in the fact that the best way to beat ones opposition is adopting their policies. In a survey, it was found that John Key has been rated within the top 5 per cent population for emotional stability, suggesting that it has never been easy to melt down the person on the stump (Clark and Vanderbleek 2016). He has been gritty, self-motivated and easy going resulting in eight long years of reigning as the Prime Minister of New Zealand. His successor, Bill English might have been someone whose negativity thinking has put an end to certain policies that are being globally accepted these days. New Zealand might los e out on the grounds that it has covered under John Key, a man who is emotionally stable. Openness: Being a go-getter John Key has always been open to new ideas and creativity. Under his tenure as the Prime minister of New Zealand, John Key government has invested in education and innovation for the long-term growth of the country. The man has been influential in investing in six projects related to the New Zealand tourism that would provide tourists with rich cultural experience of the country along with modernization. As per Judge and Zapata (2015), John Key always believed in keeping New Zealand as a affluent first world economy having high wages, generous safety in the welfare of the society needs to be more innovative and more competitive. John has been a passionate free-trader, signing free trade agreements with Singapore that sprang up a 12 nation free trade agreement symbolizing 40 per cent of the global GDP (Zacher et al. 2014). Therefore, John is high on the scale level of openness where he believes in creativity and innovation to be the key to economy. Conclusion: It can be concluded that John Key has been away more popular than what Bill English has been in New Zealand. The reason being John Key was such a leader who could relate well to people, a trait that served well during his 8 long years as the Prime Minister of New Zealand. Bill English played a second fiddle role when John Key was at helm. He was playing the role of a Finance Minister, a role that suited him perfectly for the fact being he likes working behind the scenes. Every individual has their own sets of personal traits and observations and perceptions through which they work. Though they belong to the same National Party, their way of seeing and understanding things has been different which is evident from the fact that certain policies that were implemented by John Key during his tenure, was opposed by Bill English, the most popular being the same sex marriage. Both of the leaders have been at high score levels on most of the traits though Key clearly beating his successor in popularity factor. Bill has a bit of negative mindset, where his personal opinions take the centre stage in making decisions though Keys has always been for the New Zealanders. However, the John Key era was more of an I factor, but with English it has been sheer team work, with his partnership with Paula Bennet. John Key has always been a talkative extrovert who rarely tracks down the information and gets upset at the shifting of the products in the supermarkets. Key is more spontaneous whereas, English is more conscious. Key a more extrovert in his approach whereas English has been more introverts with his plans and policies. Key has always been stated as a go-getter whereas, Bill English has displayed much patience in making his moves. References: Barlett, C.P. and Anderson, C.A., 2012. Direct and indirect relations between the Big 5 personality traits and aggressive and violent behavior.Personality and Individual Differences,52(8), pp.870-875. Bill English most trusted to keep his word but Jacinda Ardern close on his tail - new poll. (2017).NZ Herald. Retrieved 16 August 2017, from https://www.nzherald.co.nz/nz/news/article.cfm?c_id=1objectid=11901981 Cho, M. and Auger, G.A., 2017. Extrovert and engaged? Exploring the connection between personality and involvement of stakeholders and the perceived relationship investment of nonprofit organizations.Public Relations Review. Clark, L.A. and Vanderbleek, E., 2016. Schedule for nonadaptive and adaptive personality.Encyclopedia of Personality and Individual Differences, pp.1-4. Colbert, A.E., Barrick, M.R. and Bradley, B.H., 2014. Personality and leadership composition in top management teams: Implications for organizational effectiveness.Personnel Psychology,67(2), pp.351-387. DeYoung, C.G., 2015. Cybernetic big five theory.Journal of Research in Personality,56, pp.33-58. Gebauer, J.E., Bleidorn, W., Gosling, S.D., Rentfrow, P.J., Lamb, M.E. and Potter, J., 2014. Cross-cultural variations in big five relationships with religiosity: a sociocultural motives perspective.Journal of Personality and Social Psychology,107(6), p.1064. Jia, H., Jia, R. and Karau, S., 2013. Cyberloafing and personality: The impact of the Big Five traits and workplace situational factors.Journal of Leadership Organizational Studies,20(3), pp.358-365. John Key steps down as Prime Minister of New Zealand - 'I've got nothing left in the tank'. 2017.NZ Herald. Retrieved 16 August 2017, from https://www.nzherald.co.nz/nz/news/article.cfm?c_id=1objectid=11760717 Judge, T.A. and Zapata, C.P., 2015. The personsituation debate revisited: Effect of situation strength and trait activation on the validity of the Big Five personality traits in predicting job performance.Academy of Management Journal,58(4), pp.1149-1179. Judge, T.A. and Zapata, C.P., 2015. The personsituation debate revisited: Effect of situation strength and trait activation on the validity of the Big Five personality traits in predicting job performance.Academy of Management Journal,58(4), pp.1149-1179. Kluemper, D.H., McLarty, B.D. and Bing, M.N., 2015. Acquaintance ratings of the Big Five personality traits: Incremental validity beyond and interactive effects with self-reports in the prediction of workplace deviance.Journal of Applied Psychology,100(1), p.237. Mller, K.W., Beutel, M.E., Egloff, B. and Wlfling, K., 2014. Investigating risk factors for Internet gaming disorder: a comparison of patients with addictive gaming, pathological gamblers and healthy controls regarding the big five personality traits.European addiction research,20(3), pp.129-136. Nichols, A.L. and Cottrell, C.A., 2014. What do people desire in their leaders? The role of leadership level on trait desirability.The Leadership Quarterly,25(4), pp.711-729. 'No urgency' to scrap blasphemy law, Prime Minister Bill English says. 2017.NZ Herald. Retrieved 16 August 2017, from https://www.nzherald.co.nz/nz/news/article.cfm?c_id=1objectid=11852061 NZ Herald. 2017. Twelve Questions with Prime Minister Bill English. [online] Available at: https://www.nzherald.co.nz/nz/news/article.cfm?c_id=1objectid=11835767 [Accessed 7 Aug. 2017]. Oreg, S. and Berson, Y., 2015. Personality and charismatic leadership in context: The moderating role of situational stress.Personnel Psychology,68(1), pp.49-77. Roughan, J., 2017.John Key: Portrait of a Prime Minister. Penguin UK. Spain, S.M., Harms, P. and LeBreton, J.M., 2014. The dark side of personality at work.Journal of Organizational Behavior,35(S1). Wille, B. and De Fruyt, F., 2014. Vocations as a source of identity: Reciprocal relations between Big Five personality traits and RIASEC characteristics over 15 years.Journal of Applied Psychology,99(2), p.262. Zacher, H., Pearce, L.K., Rooney, D. and McKenna, B., 2014. Leaders personal wisdom and leadermember exchange quality: The role of individualized consideration.Journal of Business Ethics,121(2), pp.171-187.

Auditing Hw Solutions Essay Example

Auditing Hw Solutions Paper Newspaper circulation audits: Assurance service Third-party reimbursement minimization: Assurance service Annual financial report to stockholders: Audit service Rental property operations review: Assurance service Examination of financial forecasts and projections: Attestation service Customer satisfaction surveys: Assurance service Compliance with contractual requirements: Attestation service Benchmarking/best practices: Assurance service Evaluation of investment management policies: Assurance service Information systems security reviews: Assurance service Productivity statistics: Assurance service Internal audit strategic review: Assurance service Financial statements submitted to a bank loan officer: Audit service Controller as Auditor When Hughes Corporation hired the CPA, she or he can no longer be considered independent With respect to the annual audit and, as a result, can no longer perform an independent audit of the financial statements. It is true that the in- house CPA can perform all procedural analyses that would be required of an independent audit; however, it is extremely unlikely that the CPA could inspire the confidence of users of financial statements outside the company. Because he or he is no longer independent of the company, the CPA cannot modify the perception of potential conflict of interest that creates demand for the independent audit, As a matter of ethics rules, this CPA would he prohibited trot signing the standard unqualified attest opinion. Moreover, it Hughes were a public company, under Serbians-Cooley, it would be restricted from hiring one of its auditors into a senior accounting position for a full year under Section 206 of the law. We will write a custom essay sample on Auditing Hw Solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I CAB Assertions PEPCO Assertion Corresponding CAB assertion Nature Of assertion Existence or Occurrence Existence Occurrence Balance Transactions Disclosures Rights and Obligations Balances Disclosures Completeness Transactions Balances Disclosures Cutoff Valuation and Allocation Accuracy Transactions Transactions Disclosures Valuation Presentation and Disclosure Classification Transactions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. Loot Starting appears to be uninformed on the following points: Inform your neighbor that Dodge management is primarily responsible for preparing the financial statements and deciding upon the appropriate accounting principles, The auditors did not prepare the Dodge Corporation financial statement. An unqualified opinion does not mean that an investment is safe. Rather, it merely means that the financial statements are free of material misstatement Tell your neighbor that the financial statements are a historical record of the business performance. The value Of Loots investment depends on future events, including the many factors that affect market prices. Thus, the financial statements are just one piece of information that should be analyzed. Tell Loot that the unqualified opinion means only that the statements conform to the appropriate reporting framework (e. G. , IGMP) and that the financial statements re free of material misstatement. 1. 52 Identification of Audits and Auditors The responses to this matching type of question are ambiguous, The engagement examples are real examples of external, internal, and governmental audit situations. You might point out to students that the distinctions among compliance, economy and efficiency, and program results audits are not always clean The solution is shown in the following matrix form, showing some engagement numbers in two or three cells. The required schedule follows, Type of Audit Engagement Financial Statement Auditor Independent CPA Internal auditor Governmental (GAO) auditor IRS auditor Bank examiner 5 72, 10 6, 8 4, 8 I, 3 1, 3, g Compliance Economy and Efficiency Program Results Type Of Audit I. Proprietary schools training expenses Advertising agency financial statements Dept. F Defense launch vehicle Municipal services Tax shelters Test pilot reporting Bank solvency Economy and efficiency or program results Financial statement Economy and efficiency or program results Economy and efficiency Compliance Compliance Compliance Type of Auditor Governmental (GAO) auditors Independent Caps Governmental GAO) auditors Internal auditors IRS auditors Internal auditors Bank examiners Materials inspection by manufacturer States reporting chemical use data Sports complex forecast Compliance or Economy and Efficiency Program goal Internal auditors Governmental (GAO) auditors Independent Caps Financial statement . 3 Financial Assertions and Audit Objectives The objectives for the audit of securities investments at December 31 are to obtain evidence about the assertions implicit in the financial presentation, specifically: Existence. Obtain evidence that the securities are bona fide and held by Spillage r a responsible custodian. Occurrence. Obtain evidence that the loan transaction and securities purchase transactions actually took place during the year under audit. Completeness. Obtain evidence that all the securities purchase transactions were recorded. Rights, Obtain evidence that Spillage owned the securities, Obligation. Obtain evidence that $500,000 is the amount actually voted on the loan. Valuation. Obtain evidence of the cost and market value of the securities held at December 31 _ Decide whether any write-downs to market are required by the appropriate reporting framework. Presentation and disclosure. Obtain evidence of the committed nature of the assets, Which should mean they should be in a nonoccurrence classification like the loan. Obtain evidence that restrictions on the use of the assets are disclosed fully and agree With the loan documents. Chapter 2 2. 54 Independence a. Independence in fact relates to the auditors state of mind and reflects an unbiased and impartial perspective with respect to the financial statements and other information they audit. Independence in appearance relates to others (particularly financial statement users) perceptions of the auditors independence. The two general types of relationships that compromise auditors independence are financial relationships (owning shares to stock or having an outstanding loan to or from a client) and managerial relationships (acting in a decision-making capacity on behalf of a client or providing advice on systems or intimation that will be audited). (1) Although auditors might still be independent in fact with respect to the audit of the client, the large revenues resulting from these services create a financial interest that many users would find to be troubling. For example, consider the possibility hat clients might use the revenues from these services as a bargaining tool with auditors if an issue arises during the audit engagement. Currently, no prohibitions exist on the extent of consulting services or revenues other than the prohibition of certain types of services and the required approval of mountain services by the clients audit committee. This would clearly pose a compromise to auditors independence and would not be permitted under current guidelines. The issues in this case are (1) the fact that the auditor is directly involved with the engagement and (2) the executive-level position occupied y his or her spouse with a client. This introduces a similar issue to (2) but would be less likely to compromise the auditors independence. The major differences in this scenario are (1) the auditor is not directly involved with the engagement, (2) the level Of position held by the auditors relative is not at the executive level, and (3) the relationship between the auditor and other individual is not as close. Professional standards would likely not conclude that this situation would compromise the auditors independence. This represents a direct financial interest in a client. The issue is whether the fact that the staff member is not a part of the engagement team compromises her independence. Professional guidelines would not conclude that this situation compromises the independence of the staff member, but many firms have adopted the practice of not permitting any toothier professional staff to hold financial interests in their audit clients. . 57 Performance Principle: Evidence a. Sufficiency refers to the amount of evidence, which is the number of transactions or components of an account balance of class of transactions examined by the audit team. As it relates to evidence, the term appropriate refers to the quality of evidence, Appropriateness is affected by the information the evidence provides to the audit team (relevance) as well as the extent to which the audit team can trust the evidence (reliability). Relevance raters to the nature to information provided by the audit evidence (the assertion or assertions supported by the evidence). Reliability refers to the extent of trust the audit team can place in the evidence. Relevance and reliability both affect the appropriateness of audit evidence; as the relevance and reliability of evidence increases, the appropriateness of evidence increases. B. The five basic sources of evidence (from most reliable to least reliable) follow, The solution provides one example, but other possible answers would also be acceptable. I) (2) (3) (4) (5) The auditors direct, personal knowledge, such as physical observation of inventory counts. External documentary evidence, such as confirmations returned directly to auditors from one Of the clients banks. External-internal documentary evidence, such as a vendors invoice received by auditors from the client. Internal documentary evidence, such as an invoice repaper by the client for the sale of products or ser vices to one of its customers. Verbal evidence, such as client responses to auditors inquiries about potential litigation. As the entity internal control is more effective, auditors would assess lower levels of the risk of material misstatement. This would allow them to permit a higher level of detection risk. Which means that they could gather less sufficient and less appropriate evidence. In contrast, as the entitys internal control is less effective, auditors would assess higher levels of the risk of material misstatement. This would require auditors to control detection risk to lower levels, which means that they would be required to gather more sufficient and more appropriate evidence. . 61 Responsibilities and Performance Principles a. While auditors typically cannot influence the susceptibility Of accounts to misstatements or the effectiveness of the entity internal control (both of which comprise the risk of material misstatement), this risk needs to be considered in order to determine the nature, timing, and extent of substantive tests. This statement is correct; internal control is less effecti ve, auditors are required to gather more sufficient and ore appropriate evidence. However, in addition to the number of transactions and reliability of evidence, auditors should also consider the relevance of the evidence they gather and the extent to which that evidence supports the assertions of interest. Auditors are not required to provide absolute assurance as to the fairness of the financial statements, which is what is being suggested in this statement. It is true that a great deal of time and effort is necessary in an audit engagement, but auditors are required only to provide reasonable assurance with respect to the ability to detect material misstatements. This statement relates to the concept of materiality and is appropriate. However, it is important to note that the consideration to materiality in an audit is highly complex and requires an extremely high level of professional judgment. While physical inspection of the stock certificates provides more reliable evidence than confirming the certificates held with the custodian, it may not be necessary for auditors to conduct such an inspection. In many cases, a less reliable but still effective procedure such as confirmation with the custodian would be appropriate, Fundamental Principles (Comprehensive) a. This situation is related to the competence and capabilities element of the responsibilities principle, In this case, auditors can accept this engagement assuming that they take appropriate measures to obtain the knowledge necessary to perform the audit and understand important issues affecting this client. It is important to note that the existence of industry-specific accounting issues will require auditors to obtain the knowledge necessary to complete the engagement. This situation is related to the reporting principle, which addresses the conformity of the financial statements with GAP. If the client elects to treat these leases as operating leases in violation of GAP, auditors should issue either a qualified or adverse opinion, depending upon the materiality of the departure from GAP. This situation is related to the performance principle, Vichy indicates that the audit should be properly planned. In this case, auditors should evaluate whether the clients deadline will allow an audit to be properly planned and conducted according to generally accepted auditing standards. The fact that this would be an initial audit makes this possibility even more questionable than usual. This situation is elated to the performance principle, which requires auditors to obtain sufficient appropriate audit evidence. Given the low level Of control risk, auditors would then proceed to perform the necessary auditing procedures, which provide the basis for their opinion on the clients financial statements. In this case, confirming a smaller number of customer accounts would be appropriate. This situation is related to the responsibilities principle, which requires auditors to be independent. In this particular case, the fact that the husband of one of the partner is an officer of the prospective client would likely result in the rim declining this particular engagement because of a lack of independence. This situation is related to the reporting principle. Auditors should insist upon disclosure of the potential litigation and, if the client refuses, issue either a qualified opinion or adverse opinion, depending upon the materiality to the omission of the disclosures. In addition, the auditors report should provide information regarding the omitted disclosures. This situation is related to the performance principle, which requires auditors to assess the risk of material misstatement, which includes obtaining an understanding of the entity and its internal control Once this understanding has been obtained, auditors would then proceed to perform the necessary substantive audit procedures. This situation is related to the performance principle, which requires proper planning and supervision. An important element of supervision is critical review fork performed by persons at various levels within the firm. Because the supervisors review of the work performed by the assistant indicates that the work supports the opinion on the financial statements, no further actions are necessary _ Chapter 24 (Module C) C. 62 Liability to Clients a. B. Clients may bring suit against auditors for either breach of contract or tort actions. To bring suit against auditors, clients must ordinarily demonstrate: (1) (2) (3) (4) They suffered an economic loss Auditors did not perform in accordance with the terms of the contract (for breach of contract). Auditors failed to exercise the appropriate level of professional care (for tort actions). The breach Of contract or failure to exercise the appropriate level of professional care caused the loss. Auditors defenses against legal actions brought by their clients include: (1) (2) (3) Auditors exercised the appropriate level of professional care (tort) or performed he engagement in accordance with terms of the contract (breach of contract). The clients economic loss was caused by a factor other than auditors failure to exercise appropriate levels of professional care or breach of contract. Actions on the part of the client were, in part, responsible for the loss. The potential basis for legal action in each of these cases is as follows: Brown Company: Because the delay in completing the audit resulted in additional costs of financing, Browns legal action would be based on Thomas inability to complete the audit on a timely basis. Green Stores: Green Stores legal action old be based on Thomas failure to identify the embezzlement scheme during its audits of Green Stores financial statements. Green Stores would likely seek recovery of the $2 million in losses. Fuchsia, Inc: Fuchsias legal action would be based on any additional costs associated with changing auditors and any costs associated with delays in providing audited financial statements to its lenders as a result of the need to change auditors. Note to instructor: Depending upon the assumptions made by students, they may arrive at different conclusions with respect to Thomas liability to clients n some Of these scenarios. The key is that they considered the relevant facts and potential defenses that may either increase or decrease the likelihood of an unfavorable outcome to Thomas. Brown Company: It appears that Brown Companys most viable action for recovery will be alleging that it informed Thomas of the need to have the audit completed by a certain date and that failure to do so would constitute a breach of contract, There is no evidence that a substandard audit has been conducted or that Thomas did not exercise the appropriate level of professional care. In this case, the following are important incinerations: C] Was a deadline or other date explicitly communicated by Brown Company to Thomas or otherwise identified in the engagement letter? If no such date was communicated, or any deadline known by Thomas, it would not appear that Brown Company has a viable suit for breach of contract, Regardless of the response to the preceding point, did Brown Companys actions result in delays or otherwise affect Thomas ability to complete the engagement on a timely basis? If so, this might serve as a defense for Thomas in the form Of contributory negligence on the part of Brown Company. Green Stores: Green Stores would cost likely bring suit for tort liability, alleging that an audit conducted under generally accepted auditing standards would have revealed the existence of the embezzlement scheme and prevented the $2 million loss. In this case, the following are important considerations: Were Thomas audits conducted in accordance with generally accepted auditing standards? If so, Thomas would likely use the defense that it exercised appropriate levels of care during the engagement and emphasize that a GSM audit cannot be relied upon to detect all instances of fraud, Regardless of the response to in the preceding point, old Green Stores have taken actions (through strengthening internal controls or other) to create an environment that would have made the creation and execution of this embezzlement scheme more difficult?

Frankenstein support mockpersausive letter format essays

Frankenstein support mockpersausive letter format essays (Author's Note: This was a semi-creative project. We had to address the issues in a persuasive letter rather than a boring ol' report, so please become unconfused as far as the format..) Scientists are all too ready to lock themselves away with their research, unwilling - perhaps even incapable - of seeing the consequences of their actions. It is our duty as their educators to provide them with not only a means to gain knowledge but also insights into the society into which they will ultimately release their findings. Since none here are literary or English majors, it may seem difficult at first to integrate such needed sociological concerns into their current courses of study, so it is our duty to give them easily-reliable examples which parallel with their own course of study, examples that will And what better to illustrate and retain attention than a tragedy? I suggest that the Mary Shellys novel Frankenstein be included as a central text in the current Humanities courses required here. The reason Frankenstein may hold more relevance as part of the program than say, a classical Greek play, is the subject matter alone. Hopefully, the literary connections are more likely to be drawn, if we can appeal to the students interests as best as we can. Perhaps then they are more likely to believe that the humanities do have something to do with them. The specifics it also raises about ethics and responsibilities of science speak more than enough of the novels behalf.Many scientists in the far-reaching fields today may feel overwhelmed, perhaps even taking on a Gaudi-esque credo to their respective research. That Spanish architect is quoted as saying that he didnt have time to wonder, that he had to spend all of [his] time working. While this is a commendible work ethic, such a belief can lead scientists to bring the curse to mankind&q...

Does the jury system fits the Qatari legal system Research Paper

Does the jury system fits the Qatari legal system - Research Paper Example Qatari Legal System The Qatar Legal System, which is a unique one, is marked by the two unique features. Firstly, being a conservative Muslim country, Qatar’s legal system is based upon the Islamic Law, which is known as Sharia. Next, subsequent to the country’s independence in 1971, the civil court (Adlia Court) was formed, to address issues resulting from the end of the British control. (1) The legal scene of Qatar is in start contrast to that of the four neighboring Islamic societies: United Arab Emirates, Saudi Arabia, Kuwait and Bahrain. In these four zones, special courts or committees regulate the matters of non-Muslim citizens. But it Qatar, it is the aforementioned Adlia Court that is empowered to pass all laws and regulations governing people belonging to religions other than Islam. (1) For the duration of the preceding few centuries, Qatar’s legal system evolved through three phases and reached its present position. The following are the three patterns of law that had governed the three phases: tribal law, sharia law and modern law. During the phase of the tribal law, some of the judgments handed out were barbaric, to say the least. In that stage, the tribal laws and customs were enforced with utmost severity. Subsequently, there was the advent of the stage where, the Sharia, which is the divine revelation of the regulations to be followed, was adhered to. After that, the British ruled Qatar for the period 1916-1971, and during this time, their (British) laws were the ones that governed the country. And after end of the British regime, the Sharia Law regained its position of supremacy, in the country’s realm of Law. (1) It was almost at the time of independence that the revenue that Qatar derived from oil started to display a rapid growth, and thus paving the way for modernization. And along with this modernization came many new problems warranting immediate attention. As mentioned earlier, the Adlia Court came into being primarily with the objective of addressing these problems. (1) Absence of Jury It has been seen that the modern-day legal system of Qatar is the one that is based on Sharia, which is the word of God. Owing to that, the aspect of referring to previous cases, for arriving at the judgment is conspicuous by its absence in the nation’s legal scenario. To put it in other words, as the Sharia is the law given by the Almighty, there is no scope for both ambiguity and also seeking other sources for guidance, in legal matters. In Qatar Courts, the judge arrives at his decision, fully relying upon their knowledge of the Holy Shraia, and hence this judgment cannot be challenged. As it is the divine word that is the source of the country’s (Qatar) law, both the plaintiffs and defendants cannot use the services of lawyers. They (plaintiffs and defendants) are necessitated to directly present their respective arguments, on their own. (2) At this juncture, it needs to be noted that ju ry was not followed by Qatar, in any of the three stages of the legal system. The reason behind that is very simple to understand. When it is divine revelation that is the foundation on which the law rests, there is no scope for too many arguments in the courts. The word of God cannot be questioned. At this point of this write-up, it won’t be out of place in having a brief look at the jury system that is being followed in the United States. This would be of

Education and its Influence on Different Socio-economic Spheres Essay

Education and its Influence on Different Socio-economic Spheres - Essay Example In many societies, education is defined as a pillar of strength, alleviating the masses from ignorance and paving the way toward a bigger and brighter future. Education systems perform a fundamental role in the development of human attitudes and behavior. It directly affects several spheres of day-to-day living from health, gender and democracy to interpersonal relationships, environmentalism and nationality. Education and Health There is considerable evidence that education is strongly linked to health and to determinants of health such as healthy behaviour, risky contexts and preventative service use (Partnership for Child Development, 2013). However, education does not act in seclusion from other factors, such as income. Income is a notably significant factor that interacts in many essential ways with education, as an influencing factor on health. This makes it hard to assess their independent effects. However, empirical investigations often find the effect of education on health is at least as great as the effect of income. Education impacts on health in two ways; firstly through teaching that enables children to learn specifically about health (often known as skills-based health education) and secondly through the educational process as a whole which provides skills such as critical thinking and making choices that enable children to opt for healthy lifestyles (Partnership for Child Development, 2013). ... Certain differences between the two genders are biological; they arise from physical and other differences that are linked to the different genders. In most societies, men and women have different roles and statuses. It’s easy to draw connections between the behaviour of men and women, and the physical differences that we can observe. The conclusion can then be drawn that differences in behaviour can be attributed to physical differences between the two genders and that the differences in their social roles and positions grow out of their different patterns of behaviour, their abilities and limitations (Teachers Talking about Learning, 2002). However, upon review of biology, psychology, anthropology and education, we find that it’s very difficult to prove which behaviours in men and women arise from physical differences. Many differences, we find, could be produced by the different ways that men and women are brought up as children and arguably the education they receiv e. In relation to thinking and learning processes, and consequently the ability to learn, males and females are more alike than different. Education and Sex Evaluations of comprehensive sex education programs show that these programs can help youth delay onset of sexual activity, reduce the frequency of sexual activity, reduce number of sexual partners, and increase condom and contraceptive use. Importantly, the evidence shows youth who receive comprehensive sex education are not more likely to become sexually active, increase sexual activity, or experience negative sexual health outcomes. Effective programs exist for youth from a variety of racial, cultural, and socioeconomic backgrounds. Researchers studied the National Survey of

Personal Healthy Living Plan Essay Example for Free

Personal Healthy Living Plan Essay

The Chicken Incident :: Personal Narrative, Autobiographical Essay

The Chicken Incident Everyone has an extremely embarrassing experience, that seems horrifically terrible at the time, but upon reflection becomes a completely hilarious occurrence in their life. This episode can be anything from falling down the grand staircase in high school, to splattering a pan of chicken in the walk-in cooler at work. This is mine. I had been working for the Culver’s Franchise Association for virtually three years, in which my primary job was drive-thru and other â€Å"front house† positions. I occasionally worked in the kitchen, but not enough to know the entire swing of things that well. This particular night was a pretty ordinary night at the restaurant. I was situated on drive-thru, and was also scheduled to close that same position. As closing time rolled around I found myself bombarded with a plethora of tasks, and to accomplish them I needed to be able t! o access the sink. I walked over to the sink to find an enormous bucket filled to the brim with water and chicken. This bucket needed to be carried to the cooler for the night, but whoever left it there had forgotten about it and it remained in my sink. Well, instead of calling for my co-worker to carry the chicken to the cooler, I decided to take it upon myself and help them out. Looking back in hindsight, I now ask myself, â€Å"What wa s I thinking?† I hoisted the pail of chicken and water out of the sink and headed towards the cooler. As I approached the cooler I rested the bucket on a nearby shelf, and proceeded to pry open the heavy metal door. As the door opened I was greeted with a cool, clammy breeze. I entered the cooler and found that the floor had recently been mopped and was still quite damp. On approximately my third step into the cooler I felt my feet slide out from under me. In an effort to brace myself I dropped the bucket of chicken and began flailing my arms in an effort to grab on to anything in sight! I was now lying on the frozen floor saturated in chicken water, while there was an massive puddle of water around me with various pieces of chicken scattered throughout. I managed to peel myself up off the floor and prepared myself to face the management. As I crept to the front of the store, I found Frank, Bruce, Becki, and Jim standing in a huddle discussing the inventory they had been working on that night.

Student Collegiate Record System

CHAPTER I INTRODUCTION Background of the Study The Student Collegiate Record or SCR is playing an increasing role in the working stratagem of registrars. It enables them to hold and access the information of students like name, student number, date of birth, citizenship, gender, parents or guardian, occupation, permanent home address, schools graduated, course, year, subject, total number of units and final grade. The registrar records, edits and keeps all the information of old and new students thereby making the school's operations streamlined and effective.The existing SCR at AIE College International – Laoag Campus makes use of enrolment forms to obtain the necessary details from the enrollees. After which, the registrar records and saves these information in MS Excel. The registrar keeps each of the student’s records with a number attached (ex. IL-11-000478). The first two letters which is â€Å"IL† represents the AIE branch designation, the â€Å"11† numeric sign represents the year the student was enrolled and lastly â€Å"ex. 000478† represents the student number. Each student is only given one student number during the course of his education.The registrar then stores the hardcopy of files in bookshelves and the softcopy is kept in the computer. However, the registrar processes the information of the students individually so it takes a long period to finish all the papers. The registrar said that dealing with the student’s records manually is at times unmanageable because of the bulk of files to be checked one by one. The files’ security and confidentiality are also an issue since they are susceptible to access by unauthorized people and can be destroyed by unexpected circumstances.With this case, we proposed the â€Å"Registrar’s Student Collegiate System of AIE College International-Laoag Campus† to help the registrar minimize the time consumed in generating the records and information of the students. It will provide efficient enrollment process because it can track the subjects that the students have to take. It will be capable of storing, updating and securing the academic record of the students and through this, it will produce a more reliable and accurate students’ report. Statement of ObjectivesGeneral Objective To create a computerized system providing efficient enrollment process, accurate academic record maintenance and reporting, and sound student information and data management for students, faculty, and staff of the college. Specific Objectives ?To create a system that will accurately generate records such as student personal information, subjects to be taken and grade status of the students ? To come up with a computerized system that will reduce burden in tracking the students information ?To maintain a central system of complete educational records for the school ? To create quality Students' Permanent School Records ?To maintain and to safegua rd the confidentiality of Student's School Permanent Records Importance of the Study The results of the study on the computerized registrar’s student collegiate system are believed to benefit the following: Registrar – the study can help her work easier and faster in finding student’s record even if the student doesn’t know or remember his student number.She will be able to check student’s records and ensure that he/she has completed all of the requirements. Students – the study will provide them sound information about their school record Researchers – the researchers are benefited from this study because it will test their skills in making a system and provide them further insights about the effectiveness of the proposed registry system at their school Future Researchers – they may adopt ideas on how to build a system of another school or company Scope and DelimitationThe study will focus on the improvement and development of the registrar’s work to give accurate information of the students. It will lessen the errors that are provided by the hardcopies, and problems on editing the information of the students. This system will work easier and faster in looking or finding student’s record. This system can’t give the fees to be paid by the student. It is not capable of generating class schedule and the instructor that will handle the subject.It is intended to give the subjects to be taken, to check if the student passed or failed on his/her subjects and to show the final grade. Definition of Terms The following terms are defined for clarity and better understanding of this study. Bulk- it refers to all the records of students in a large quantity of hardcopies. Computerized – it refers to the use of computer to process one’s work easier. Files – compilation of documents

Definition and Discussion of Renaissance Rhetoric