Forensic Science Module Essay

1. DNA or deoxyribonucleic corrosive alludes to the particles that convey our hereditary data. DNA can be found in blood, skin cells, tissues, muscles, bones, teeth, hair, and salivation. 2. Mitochondrial DNA will be DNA that can be acquired from ones mother and is found outside of the cell core. 3. CODIS is a product program that contains the DNA profiles of sentenced guilty parties, missing people, wrongdoing scene proof, and different sources. CODIS works by endeavoring to coordinate the examples of DNA dependent on the thirteen distinct areas or loci inside the atomic DNA. 4. Complimentary base examples are sets that consistently pair up together. Complimentary base patters are so significant on the grounds that the four bases make up DNA 5. RFLP is depicted as the strategy in which DNA is considered, by utilizing a chemical to cut DNA strands into various areas. Constraints to this procedure incorporate the way that it requires a huge example of DNA and tests that convey earth o r form for the most part won't work great with this sort of test. 1. I trust DNA has had and keeps on having such an effect on criminological science on the grounds that a DNA test can help make sense of who was associated with a wrongdoing and even who was the individual who carried out the wrongdoing. 2. I trust a portion of the difficulties that accompany gathering DNA proof could incorporate the DNA test possibly getting harmed, by factors regardless of whether incorporates regular causes, for example, earth, residue, and form. A few different ways that I could beat these potential difficulties incorporate attempting to gather more DNA tests that are not demolished or harmed you can likewise endeavor to clean the DNA if conceivable. 3. The distinction between mitochondria DNA and atomic DNA is that mitochondrial DNA is acquired from the offsprings mother while in atomic DNA it is blended and coordinated so it is unique. I would pick atomic DNA to work with in light of the fact that it is progressively mind boggling which implies it is more uncertain for any two individuals to have a similar example while mitochondrial DNA has less changeability starting with one then onto the next. 4. On the off chance that I needed to examine DNA tests I would pick the polymerase tie response to investigate the DNA. PCR makes strands of DNA from little examples of DNA at wrongdoing scenes. I would pick this strategy in light of the fact that for one it is reasonable, doesn't take exceptionally long, and can be effective with simply even a little bit of the DNA test. 5. The specialists declaration can be excused by scrutinizing its believability, instruction,

Security of ENISA Threat Landscape 2014

Question: Examine about the Security of ENISA Threat Landscape 2014. Answer: Presentation ENISA (European Union Agency for Network and Information Security) is the main community that gives proposals just as recommends powerful practices with the assistance of aptitude instructs for diminishing the effect concerning data security dangers. This report is enveloping different techniques for joining dangers and social hacking measures that are hurtful for data framework. This direction gave in this report expounds methodologies that are helping in improving ETL process inside associations. This contextual investigation considers the best difficulties for ENISA. Portrayal of the Case Study As per the ENISA danger scene report, it is only the exploration results of a year learn about the danger scene inside the middle (ENISA Threat Landscape 2014 ENISA, 2017). This contextual investigation is fundamental incorporating the data about the data security dangers and other significant perspectives going on inside the association. What's more, the depiction about the ETL 2014, incorporate a few sorts of digital dangers that includes different security danger properties inside this conversation. The ETL 2014 is useful in distinguishing the information moves and discoveries about these data security dangers discovered during the examination. ID of Strategy for Insider Threats Intermittent hazard appraisal: Risk evaluation is significant so as to know about the dangers and data security dangers required inside the data framework. This procedure of dangers evaluation helps the associations and different clients in recognizing the imperfections of the framework. Preparing attention to workers: Training mindfulness program includes provisions of rule to the representatives so as to deal with the data framework in a compelling manner (Amin et al., 2013). Detachment of obligations and least benefit: Information framework heads are consistently answerable for dealing with the data inside the association (Cavelty, 2014). In this way, their obligations ought to be kept up as for framework. Exacting passwords and record the executives strategies: Strict passwords and setting includes great foundation that offers the client made sure about set okay with overseeing data framework design. Online checks against worker exercises: Monitoring on the web activities are useful in working noxious dangers that are executed by the representatives inside the data arrangement of the association (Dunn Cavelty, 2013). Noteworthy Threats and their Causes In the contemporary occasions, the dangers of the data framework are expanding step by step. These dangers are arbitrarily expanding as the data spillages associated with hierarchical data framework are expanding because of different reasons (Fischer et al., 2014). There are different sections that join data dangers inside the framework design. These are portable figuring, virtualization of system, digital tasks and so on. As per the reviews done on the data security dangers, 2012 is seen as the most significant year identified with the digital and data security dangers (Holm et al., 2013). Data spillage is being considered as the best reason behind the data security dangers. Conversation on Key Threat specialists There are different sorts of dangers specialists accessible in the data frameworks. As per the ENISA danger scene, a portion of the significant Key Threat specialists are being expounded in this piece of the report: Cybercriminals: Cybercriminal are ordered as the speculation of the considerable number of programmers and others those are associated with damaging data security. Online Social Hackers: Online social programmers are answerable for making exercises viral. These sorts of individuals present different dangers and hacking exercises (ENISA Threat Landscape 2014 ENISA, 2017). Hacktivists: Hacktivist are that individuals those are liable for dealing with a wide range of hacking exercises inside any server or data framework. Content Kiddies: This objective gathering is comprising of the youthful people those are excited about the accomplishments (ENISA Threat Landscape 2014 ENISA, 2017). These individuals are consistently present on each individual framework engineering of the data framework. Digital psychological oppressors: Cyber fear based oppressors are those individuals who are liable for making digital assaults viral and viable to the general public. Effect limiting procedure of dangers Observing arrangement: Monitoring plan helps the digital security officials to check the effect of security dangers inside association. Controlling plans: Controlling arrangement of security dangers and data security challenges helps the data security officials in recognizing the issues (JooBeom et al., 2014). Audit assortments: Review assortment causes the CIOs to recognize the effect and urgent impacts of data security dangers. Rundown on Social Hacking Issues Social hacking issues are only the endeavor of controlling the social practices with the assistance of coordinated activities. The principle issues related with the social hacking worries about the infringement of authorization inside any close to home data (Luiijf et al., 2013). Social hacking assaults are presented by imitating with singular gatherings of individuals. These individuals are in a roundabout way or straightforwardly engaged with the programmers. This is fundamentally done so as to make arrangement about certainty of casualties. Social programmer presents position of the authority inside the space of hacking (Mansfield et al., 2013). Social architects are fundamentally liable for presenting social hacking exercises inside data frameworks. Online networking is totally influenced by this action. Clarification of danger probabilities As per the ENISA danger likelihood investigation, it is discovered that there are changes recognized in the time of 2014 in correlation with the year 2013. As per the danger likelihood examination inside these two years, the top danger in the time of 2013 Drive by Downloads isn't the top danger in the time of 2014 (ENISA Threat Landscape 2014 ENISA, 2017). This danger has reduced an incentive in the following year. The figure howl is demonstrating the decreased and expanded likelihood of some considered dangers engaged with ENISA. Act of spontaneity strategies for ETL process The ETL procedure can be improved with the assistance of using the accompanying procedure. These are depicted as follows: Suitable Analysis: Collection of data must utilize the proper examination strategies for decreasing the odds of data dangers (Robinson et al., 2013). This enables the data to official in recognizing dangers and issues associated with ETL process. ID of issues in wording decreases the dangers. Recognizable proof of techniques for settling dangers: Identification of legitimate strategies for picking techniques for settling dangers are significant so as to lessen the effect of these dangers. Usage of powerful techniques: Effective use of distinguished strategies for settling dangers and data security issues presents compelling danger operators (Von Solms Van Niekerk, 2013). Impeccable systems can limit the dangers. Conversation on dangers that challenges the security arrangement of ENISA As per the contextual analysis of ENISA, this is discovered that Phishing can be recognized as the best and destructive assaults that is persistently influencing the data framework from 2013 to 2014 (ENISA Threat Landscape 2014 ENISA, 2017). This assault has kept up its position rundown of significant assaults. Phishing is only such sort of assault that influences client information. This assault uncovers individual and friends data from clients. This danger has positioned in the best ten dangers in the rundown of dangers in the time of 2014. Avocation of fulfillment of ENISA for their current state in security framework There are different purposes for the fulfillment of ENISA in comprehending their issues related with the data security or data framework. These are clarified in this part: National security development of ENISA: National security ought to must be overseen by danger settling methods. Sharing acts of data in ENISA: ENISA is happy with their systems as these would not include security issues inside their foundation (Wang Lu, 2013). Association among open and private divisions of ENISA: Information security includes great open and private offices inside the framework design of the middle. End This can be reasoned that the danger scene of ENISA 2014 is including significant advancements inside their foundation that envelops data about different dangers. Furthermore, there are a few changes that are fused inside the danger scene. Likewise, this report is clarifying the different data security dangers and their goals forms. Twelve reports are examined before setting up the ENISA Threat Landscape. The entirety of this data is identified with digital security dangers and mal-rehearses. Regardless of this, there are different significant dangers that are affecting on the ENISA. These dangers are explained in this report. References Amin, S., Litrico, X., Sastry, S., Bayen, A. M. (2013). Digital security of water SCADA systemspart I: investigation and experimentation of covert misleading attacks.IEEE Transactions on Control Systems Technology,21(5), 1963-1970. Cavelty, M. D. (2014). Breaking the digital security situation: Aligning security needs and evacuating vulnerabilities.Science and designing ethics,20(3), 701-715. Dunn Cavelty, M. (2013). From Cyber?Bombs to Political Fallout: Threat Representations with an Impact in the Cyber?Security Discourse.International Studies Review,15(1), 105-122. ENISA Threat Landscape 2014 ENISA. (2017).Enisa.europa.eu. Recovered 6 January 2017, from https://www.enisa.europa.eu/distributions/enisa-

Designed House Cooling System Research Paper Example | Topics and Well Written Essays - 1500 words

Planned House Cooling System - Research Paper Example The plan to be extemporized is reasonable and promptly accessible. As indicated by Givoni, nations with hot, moist atmospheres require a structure design that gives a possibility to cross ventilation. The accompanying layouts the need includes in the taking care of the lodging issue in A Minh as for getting a peaceful environment.†¢ Roofing will establish the utilization of light considering textures interlaced coconut leaves to lessen cost. The pith of utilizing intelligent materials is to limit the degree of assimilation in this manner, limiting the measure of warmth to the lodging unit.  †¢ The rooftop will be limited and tall to upgrade air flow and give space for air developments; it will likewise be stretched out to give additional space to concealing and less warmth radiation along these lines, limit heat from the sun going into the house. Cool rooftops are strikingly viable in the decrease of intensity utilization for cooling system.†¢ Double roof consolidati ng promptly accessible materials and reaches out with the rooftop to encase and forestall any warmth assimilation to the house. The roof protection will be waterproof and warmth safe material like old papers or clothes.â †¢ There will be an extractor fan intended to be introduced ten meters over the ground in the house.  This will improve air dissemination by utilizing air from outside to cool the house. A fan is a machine utilized for ventilation of a room or any encased dispersed.  It removes air and dampness thus keeping the house less humid.â ... The roof protection will be waterproof and warmth safe material like old papers or garments. There will be an extractor fan intended to be introduced ten meters over the ground in the house.1 This will upgrade air dissemination by utilizing air from outside to cool the house. The fan is an apparatus utilized for ventilation of a room or any encased spaced.2 It separates air and dampness henceforth keeping the house less moist. Warm air ascends as it is lighter than cool air, in this way removed by the fan put in the house. Thusly, the sun warms the air in the rooftop space; in this way, the nearness of the fan is profoundly basic as it will remove the warm, muggy air from the house before it flows. The windows will be put on inverse sides of the lodging unit, and the direction of the house will be coordinating towards the heading of summer winds. The situating is in such a way as to improve section of cool air in the first part of the day and encourage most extreme air course when it is hot. The windows will be joined by shades which will improve air flow and add to the cooling procedure. The roof and inside material of the house will be protected with promptly accessible materials like old papers, garments, shoes, and rice husks. This will keep up the cool air in the house as it won't permit heat from outside to go into the lodging unit. The utilization of evaporative window strategy is additionally basic in cooling framework; this can utilize old attire materials on the enormous windows formulated for air circulation.3 Consequently, the windows will be broadened, set over the plants outside and sideways planned at 20o-120o to the divider to improve cooling system.4 They will likewise contain screens that

Lady Or The Tiger Essay Topics

Lady Or The Tiger Essay TopicsTo be sure, some essays will do better with a particular topic, especially if it is something that is unusual for them. For example, if a girl wants to use a topic on politics, then politics will always be best for her essay topic. Many online help sheets provide short essay topics that will work for different student subjects. You may find some for the English, Math, Chemistry, Science, and many other subjects.However, some topics may not be very interesting to you when writing your own essay. Some topics will simply be too easy to write about. They may be boring and require too much effort. This can be easily remedied if you choose an interesting topic for your own essay. The lady or the tiger essay topics are some examples of this.One topic that is very popular among students is the subject of history. Students can choose to write about any historical event such as World War II, James Joyce, George Washington, the United States of America, the First A mendment, the Second Amendment, or John Adams. You may choose to go back and read the speeches of these people and what they did, but you will want to focus more on how they effected history.Another subject that is very interesting is science. Students can choose to focus on topics such as Black holes, Galaxies, The Higgs Boson, Alpha-particles, and many other subjects. These topics are very interesting to look at because they tend to deal with things like time travel, black holes, etc.Even though there are no human beings in the pictures, if you are writing about body language, then you will want to make sure that you capture the essence of the movements that people make when in conversation. You will want to make sure that you use phrases that capture their body language so that you can convey the message clearly.There are various essays available on the Internet that are quite interesting to look at. You will want to choose the topic that is right for you and make sure that you d o not plagiarize someone else's work.The lady or the tiger essay topics are very entertaining and can help students learn about what they have to learn while writing an essay. You may also find that these essays are quite enjoyable to look at. The essay topics are really helpful and can help you learn more about what you have to learn in an essay.

The Client That I Had - 978 Words

The client that I had in 3East was Marjorie. Marjorie was a great patient who was indeed a feisty lady. She lives in Des Moines and lives alone at home. Before admission to 3East, Marjorie was taken to the ER by recommendation of a home health physician due to high levels of glucose. In the ER, Marjorie began to get agitated as noted in the ER course notes. While being in the ER, they found that she had a UTI. The principle problem for admission to 3East was for Delirium; the Delirium would have been due to the UTI found in the ER. Marjorie has been diagnosed with osteoarthritis, transient cerebral ischemia, hyperlipidemia, coronary atherosclerosis, dementia without behavioral disturbance, and type II diabetes mellitus. Prior to admission she was diagnosed with acute cystitis without hematuria and delirium. The current health status is that she has hyperglycemia; serum glucose levels have been high during her stay at the hospital. At her admission her glucose was at 242 but has conti nued to lower. At the start of my clinical day I went to go meet up with my nurse, who was Angie. After meeting up with her I headed to Marjorie’s room to go take her vital signs. I took her temperature, blood pressure, pulse, respirations, and pulse oxygen. I also asked if she was in any pain. I ambulated Marjorie to her chair and to her walker, where then I took her on a walk in the hallway which he did very well with. I checked on her intake on the breakfast she received during clinical.Show MoreRelatedI Had One Client Who Was Schizophrenic883 Words   |  4 PagesI had one client who was schizophrenic so I did a lot of research on schizophrenia (Gray Zide, 2006). There was not a lot of encouraging treatments for schizophrenics. Cognitive behavioral therapy was one suggested therapy, and I tried using this along with reality therapy by having my client start using a journal to track her thoughts and find positive things to focus on. This technique was really helpful to her. I also had one client who was schizoaffective with depressive features. He wasRead MoreThe Client Has High Motivation For Treatment Within Mrfh785 Words   |  4 PagesThe client has high motivation for treatment within MRFH. The client was diagnosed with Alcohol Use Disorder: Severe and Cocaine Use Disorder (crack): Moderate. The client sought treatment at MRFH when he realized he had lost control of using alcohol and crack cocaine. The client stated he attended the MRFH program in the 1980 s but does not remember the exact date of attendance. The client stated he was diagnosed with Mild Depression by a primary care physician when he was 56-years-old. The clientRead MoreThe Importance Of Creating A Comfortable Context1399 Words   |  6 Pages1) I take responsibility for creating a comfortable context in which to communicate. I arrange for the client’s comfort. Within the role play session of providing drop-in counselling to a client I took responsibility of the setting. Prior to when the client arrived to the session, I as the counsellor took the time to prepare the space which was set to be intimate, personal, comforting, inviting, and non-distracting. To create this type of space I provided large chairs for the clients comfortRead MoreThe Theories And Practices Of The Social Work Profession1379 Words   |  6 PagesWhen treating clients in the social work profession, there are many theories and practices that are used to help each client. Every social worker uses theories differently and has their own therapy techniques that they use with clients, depending on the situation that the client is in and what they are most likely to respond to. Person Centered Theory (PCT) and therapy was developed by Carl Rogers (Walsh, 2015). This approach allows the client to be at the center of their own therapy. Person CenteredRead MoreSelf Critique Of Social Worker Role906 Words   |  4 PagesSelf-Critique of Social Worker Role This particular client was very withdrawn, quiet, fearful of telling the truth, fearful of mother reactions to services and not familiar with working with lighter skinned people. This client was hesitant initially with treatment and services and seemed to not be aware of the unhealthy situation she was in. She did not have ambitions, plans, or hopes for the future. The client was compliant to the mother’s requests, and did not stand up for herself when being attackedRead MoreEthical Issues Regarding The Interview Session Was The Client s Mental Health Issues1186 Words   |  5 PagesReport 1. Kingsford Legal Centre sees a range of clients, many of whom are disadvantaged in some way. What were some of the ethical and/or professional issues and considerations that arose during your interviewing sessions? How were these issues addressed or resolved? How might they be different from working with other types of clients? (350 words) One ethical issue that arose during the interview session was the client’s mental health issues. I decided not to delve into these mental health issuesRead MoreAfrican American Cultural Values And Norms1653 Words   |  7 PagesWhen beginning work with the client, there were a number of apparent differences between her and myself, including age, race, and social class. As previously stated I had to become more culturally competent about working with African American clients before I started seeing the client. Furthermore, I had to become aware of the difficulties that would be present due to our age difference. I made sure to give Betty the opportunity to tell me how situations made her feel, and empathized with her, makingRead MoreDescribing the Concept of Counselling1793 Words   |  7 Pagesopinions. I was wrong about what counseling really is. Basically, counseling is a form of helping the client to focus on his or her needs and goals in life. Counseling can only be done in a confidential setting to explore a crisis the client is having, the misery they may be experiencing or maybe their dismay with life or loss of a sense of direction and purpose. Counseling is not about advising or directing client to take a particular course of action but it is about helping client to understandRead MoreCounseling Skills: The Ingredients of Successful Helping1042 Words   |  4 Pagessecond guess myself on rather if I should continue my education towards being a counselor. Going into this class I thought that I was going to love counseling and come out being able to fix peoples problem. It was the total opposite. Just this semester, I learned about the ingredients of successful helping, helping relationship/ values that drive it, turning in and listening, working at mutual understanding, the art of probing and summarizing, f acilitating client self-challenge from new perspectivesRead MoreWhat Is Client Centered Practice?1575 Words   |  7 Pagespractice and believes in client-centered practice. I believe client-centered practice is extremely important in any health field. It is critical to create the therapeutic process based on the client’s wants and needs. I also believe a client will need a source of motivation in order to want to continue to work hard in their therapy. If a client is not motivated in their therapy, it is the therapist’s job to find something a motivating factor for the client. This helps the client have a more successful

The Problem Of Drug Addiction - 1042 Words

OPENING/ATTENTION: In reality, drug addiction is an unpredictable ailment, and stopping takes more than great goals or an in number will. Truth be told, because drugs change the mind in ways that cultivate compulsive drug misuse, stopping is troublesome, notwithstanding for the individuals why should prepared do as such The dependence on medications is a troublesome thing for any person to bargain with. Often, habit prompts the decay of a man s prosperity, budgetary security, and health. Drug addicts experience serious difficulties an occupation, their families endure the results, and here and there the addicts get themselves either in a bad position with the law, or destitute on the road. The issue of treating medication abusers has†¦show more content†¦BEING POOR HE SAID NO FOR THE FIRST TIME BUT AS WE ALL KINOW THAT FRIENDS ARE THERE TO HELP US EITHER IN A GOOD WAY OR BAD BUT THEY DO HELP SO HE TRIED IT FOR THE FIRST TIME HE ENJOYED A LOT. AS USUAL ALL OF US HERE KNOW THAT PEOPLE BEFORE DOING SUCH THINGS SAY THAT THIS IS MY FIRST AND THE LAST TIME. BUT THE THINGS WENT WRONG HE STARTED DOING IT EVERYDAY AGAIN AND AGAIN. HE STARTED BUNKING HIS SCHOOL AND STARTED ROAMING WITH MAFIA GANGS AND DO WHAT JUST GET HIGH EVERYDAY.UNFORTUNATELY ONE DAY HE WAS SMOKING NEAR THE METRO STATION THERE ONE GUY CAME AND ASKED HIM FORE STUFF WHEN HE REFUSED TO GIVE HIM THE GUY WHO ASKED FOR STUFFS REMOVED HIS KNIFE AND STABBED HIS BACK. THEN THE NEXT DAY WHEN HE WOKE UP HE SAW HIS PARENTS INFRONT OF HIM AND CRYING. THAT WAS THE DAY HE FELT LITREALLY VERY BAD AND HE RFEGRET FOR WHATEVER HE DID AND THE QUESTION WHICH WAS BOTHERING HIM AGAIN AND AGAIN WAS WHY THE HELL AM I DOING ALL THIS ? WHY AM I MAKING THEM CRY THE ONES WHO TAUGHT ME HOW TO EAT HOW TO WALK AND STUFFS†¦SO THEN HE DECIDED TO STOP ALL THIS. AND TO BE HONEST TODAY HE IS A BIG DANCER HE EVEN TRIED IN MANY DANCE SHOWS. Additional quick facts: ï‚ § Addiction is a mind disease. Addicting substances change the way the cerebrum works, particularly its prize circuits or delight pathways. These progressions lead to the practices we perceive as the

College Should Ban Smoking free essay sample

Smoking should not be permitted on college campuses In contemporary world, the human society is progressing rapidly on various fronts. Yet at the same time, many problems have arisen, one of which is whether students can smoke on campus. This issue has drawn widespread attention. Some people assert that smoking is individual right so that they can smoke on campus while many others argue that smoking on campus is not only related to their own health issue but also influence other non-smokers and environment. In my perspective, I am in favor of the latter view. Smoking should not be allowed on college campuses. It is evidently reasonable for some to argue that smoking on campus is not healthy for smoker and non-smoker. As we all know, smoking is detrimental to our health. Every year we can know that a large amount of people die from diseases caused by smoking cigarettes such as lung cancers, heart diseases and stroke. There is the mixture of nicotine and carbon monoxide in each cigarette that can increase heart rate and blood pressure, straining your heart and blood vessels. Secondhand smoke is also unhealthy. Secondhand smoke also called environmental tobacco smoke, involuntary smoke, and passive smoke. It is the combination of â€Å"side stream† smoke (the smoke given off by a burning tobacco product) and â€Å"mainstream† smoke (the smoke exhaled by a smoker). It can also cause heart diseases, respiratory disease and cancers. As college students, I think the main task on campus is study knowledge and we can enjoy the good academic atmosphere. But sometimes we walk around campus; it is not difficult for us to find students smoking on public area such as lawn, outside the library and the door of teaching building. When we walk by these smokers, we are the victim of secondhand smoke; our nonsmokers will be sickened by exposure to others’ tobacco smoke and some even have allergic reactions. It is severely harm to our non-smokers’ health and rights and influence our daily life in college. We afford tuition fees to college so that we can get a good atmosphere to study and college also have duty to ensure our study lives and security on campus. Therefore, many colleges have published policy that students are smoke free on campus and I assert it is responsible for every student’s health and rights. Moreover, I want to mention that smoke on campus is also detrimental to environment and it will cause bad influence on every student, faculty member, staff person and visitor on campus. Undeniable, it can produce carbon dioxide and nicotine that cause air pollution when people smoking. Cigarettes contain over 4000 chemicals and they all release to air and atmosphere. Maybe some guys will say how it causes pollution by such a little waste gas release to air? Do not forget that at present there are 1. billion smokers in the whole world. It means there is a massive amount of pollution being released into the air every day and it is a huge number that enough to influence the environment. The polluted air is harmful to our health especially effect our lung and respiratory tract. There is not only just air pollution caused by cigarettes but also pollute the land and water. I always see the phenomenon that people who smoke on campus or other public areas throw away the cigarette butts on la nd and on grass. When guys finish smoking, they throw cigarette butts at any place; whether there is a waste bin or not. Another severely issue is if the cigarette butts do not eliminate, it is easy to fire. In addition, when throw cigarette butt into river, it can also pollute the water we drink and use. If fish eat it by mistake, they will die from it. If people throw it on ground, the chemicals will pollute the soil and plants. Therefore, smoking is detrimental to environment. Another issue is smoke on campus can lead to bad influence on staff and visitor. As is well-known, college is a place for us to accept knowledge. Not only staff but also students are exhausting every effort to establish good academic atmosphere and energetic image. If you walk around campus and find many students smoke everywhere, how do you think about this college? Smoking on campus is still a sensitive topic; it may lead to you suspect this campus ethos and the quality of students. So I think smoking on campus is not only influence environment but also cause bad image on staff and visitor. On the contrary, some people are still against smoke free on campus; because they hold viewpoint that smoking is their individual stuff. At this age of society, people all advocate freedom and fair rights so that they think smoke free on campus is against their rights. Definitely, they have rights to smoke at any place they want, but if their behaviors bring out some negative effects to the public, it must be banned. We all understand that there is no benefit from smoking, even it can bring severly damage to our health and life. So I think it is necessary for college to publish policy of smoke free on campus. Acctually, I think that is not the only and best way; and we must consider smokers’ rights and feeling. Therefore, I just come up with a suggestion that college can bulid a smoking room in specified area for smokers. It is not only provide a place for those smokers but also make non-smokers far away from the influence and disturb of cigarette smoking. In conclusion, it is necessary to ban smoking on campus; although smokers argue this behavior encroach rights.

African-American Vernacular English (AAVE)

African-American Vernacular English (AAVE) African-American Vernacular English (AAVE) is a  variety of American English spoken by many African Americans. It has been called by many other names that are sometimes offensive, including African American English, black English, black English vernacular, ebonics, negro dialect, nonstandard negro English, black talk, blaccent, or blackcent. AAVE originated in the slave plantations of the American South, and it shares a number of phonological and grammatical features with Southern dialects of American English. Many African Americans are bi-dialectal in AAVE and Standard American English. Several concepts are related to this complex topic, including: African-American RhetoricBe  DeletionCode SwitchingDialect PrejudiceDiglossiaDouble CopulaDozensDummy  ItEthnic DialectInvariant  BeMetathesisNegative ConcordSerial VerbsSignifyingSubject-Auxiliary Inversion (SAI)West African Pidgin EnglishZero Copula and Zero Possessive Examples and Observations In line with evolving trends within the larger community, linguists use African American English instead of Black English (or even older terms like Non-Standard Negro English) for the English of African Americans, a continuum of varieties ranging from the most mainstream or standard speech (like Bryant Gumbels, virtually indistinguishable from the formal speech of white and other Americans), to the most vernacular or non-mainstream variety. It was to focus on this latter variety that Labov (1972) first started referring to it as Black English vernacular. African American Vernacular English is simply the most recent variety of that term, the one most widely used among linguists...The term Ebonics, which was first coined in 1973 by a group of Black scholars...from ebony (black) and phonics (sound, the study of sound) (R. Williams, 1975)...is regarded by many if not most linguists as very similar if not identical to AAVE in terms of the features and varieties it designates. (Rickford, African American Vernacular English) [C]ontributing to the evolution of American English was the migration of blacks from the South after the Civil War to urban areas of the north. They took their Southern speech patterns with them, including all of the linguistic forms that had been incorporated into the grammatical structure of speech among slaves. Unlike most white immigrants to urban centers, who eventually adopted local dialects, blacks generally remained isolated in impoverished ghettos and as a result, retained their dialect. This physical isolation contributed to linguistic isolation and the maintenance of African American vernacular English (AAVE). The retention of unique linguistic forms, racism, and educational apartheid have since led to numerous misconceptions of this dialect. (Baugh, Out of the Mouths of Slaves: African American Language and Educational Malpractice) The Two Components of AAVE It is proposed that AAVE consists of two distinct components: the General English [GE] component, which is similar to the grammar of OAD [Other American Dialects], and the African-American [AA] component. These two components are not tightly integrated with each other, but follow internal patterns of strict co-occurrence...The AA component is not a complete grammar, but a subset of grammatical and lexical forms that are used in combination with much but not all of the grammatical inventory of GE. (Labov, Coexistent Systems in African-American English) Origin of AAVE On one level, the origin of African American English in the USA will always be a matter of speculation. Written records are sporadic and incomplete, and open to interpretation; demographic information about language use is also selective and largely anecdotal. Furthermore, great variation was exhibited in the speech of Africans when they were first brought to the New World and to colonial America, as indicated in references to black speech in slave advertisements and court records (Brasch, 1981). It is also indisputable that English-lexifier Creole languages developed and continue to flourish in the African diaspora - from coastal West Africa to coastal North America - and that the middle passage for some Africans brought to colonial America included exposure to these creoles (Kay and Cary, 1995; Rickford, 1997, 1999; Winford, 1997). Beyond these acknowledgments, however, the origin and status of early African American speech has been and continues to be vigorously disputed. (Wolfram, The Development of African American English) Sources Baugh, John.  Out of the Mouths of Slaves: African American Language and Educational Malpractice. University of Texas, 1999.Labov, William. â€Å"Coexistent Systems in African-American English.†Ã‚  The Structure of African-American English, edited by Salikoko S. Mufwene, et al., Routledge, 1998, pp. 110–153.Rickford, John Russell.  African American Vernacular English: Features, Evolution, Educational Implications. Blackwell, 2011.Wolfram, Walt, and Erik R. Thomas.  The Development of African American English. 1st ed., Wiley-Blackwell, 2002.

Conflict Resolution MLB Essay

Conflict Resolution MLB Essay Conflict Resolution MLB Essay Major league baseball as we know it today began as merely a form of entertainment and good-natured competition. By the mid-1800’s the sport’s popularity had grown so much that the activity became more of a business. More and more teams and leagues were formed with the owners trying to gain the maximum benefit and financial gain from the increasingly profitable sport. Analysis As the popularity of baseball grew, the players also became increasingly aware of the value of their skills and sought ways to protect their interests while taking full advantage of their personal income potential, including exploring opportunities with other teams. Fearing the loss of players they relied on for profits, the owners joined together, without consideration for the players, and agreed to include provisions in player contracts that prevented the players from leaving one team and switching to another team. By avoiding communication with the players about their concerns and not collaborating to bring about a resolution, the owners’ actions led to distrust and the formation of unions in an attempt to strength the position of the players. The first head of the Major League Baseball Players Association (MLBPA) had experience as a hard-ball trade union negotiator who favored aggressive, pressuring tactics over the caring and fatherly approach of previous years. The owners responded by forming their own negotiating group, the Major League Player Relations Committee (PRC). Thus began many years of major league baseball contract negotiations that involved battles over contract terms between the team owners and the unions that represented the baseball players. This era was characterized by distributive negotiation approaches with each of the parties trying to get the largest share of the available resources. One example was the negotiations for the third Basic Agreement in the early 1970’s where there was disagreement over the amount the owners should contribute to the players’ pension fund. The players’ union contended that surplus pension funds existed that resulted in a bargaining range that would allow some of those funds to be used to offset higher cost-of-living expenses. True to the distributive negotiation strategy, the owners avoided communication and initially refused to share applicable financial information. The parties failed to reach an agreement and the payers went on strike. The work stoppage forced the parties to hammer out a compromise agreement that yielded $500,000 for the pension fund. However, the dispute costs for the players’ union and the owners were $1 million and $5.2 million, respectively. A similar situation occurred in 1981 when the players and owners could not reach agreement on free-agent compensation. The issue was exacerbated by the media’s attention on the hostile relationship that had developed between the leaders of the players’ union and the owners’ group. The players once again went on strike, which was settled after 50 days with the help of Federal agencies. The dispute costs in this instance were $30 million in wages for the players and $72 million in lost revenues for the owners. Ironically, the settlement was very similar to the Union’s bargaining position, but at a significant cost to both parties. The relationship between the owners and the players continued to deteriorate in the midst of owner collusion, work stoppages, and increasing demands by the players. In 1992, the head of the PRC was removed from office and the owners made a commitment to inform the players that there will be no games played unless a deal is finalized, understanding that could mean they would not play for one or two years if need be. Failure to gain agreement on salary arbitration, a â€Å"salary cap,† free agent eligibility, and distribution of television revenue prompted the players to go on strike; a work stoppage that would last 232 days. While the amount of revenue lost was

Risk management and international finance Assignment

Risk management and international finance - Assignment Example The main advantages of these methods including variance is that they allow individual forecasting on the default risk conditions that a company may be subjected especially in terms of loan and macro variables (Apel and Jansson, 1999; Pg. 381). The study will also be vital in determining the portfolio credit risk of the selected institutions over time. In addition, the approach and formulae to be applied will be vital in assessing the extent through which new accords may be applied to towards achieving increased credit risk sensitivity within a minimal capital charge (Ganguin and Bilardello, 2005; Pg. 186). Finally, the study will be vital in comparing the current capital requirement of banks under the proposed Basel system thereby comparing the underlying provision with the suitability or applicability of the same to the Marylebone Bank. Banks are usually vital in driving economy especially due to their saving roles as well as providing capital and credit facilities. Nonetheless, other than government regulation and supervision, the deposit capitals usually require a limit risks for the depositors. These limited risks will ensure that systematic and insolvency risks are reduced. Additionally, these regulations and measures are fundamental in providing restrictions on the working and operation of banks (Morris and Morris, 2005; Pg. 79). Therefore, their vital aspects are to control unnecessary capital requirements by restraining credit provision on needless situation or creditors. Moreover, the same regulations and provisions control the level of capital where inadequate capitals are discouraged since they may lead the bank into undesirable systematic risk levels. The Basel Capital accord was adopted in the year 1988 since which in had an international framework and recognition that applies until today. A group of central banks among other national supervisory authorities initiated the accord.

Accounting Disclosures In Context Of Corporate Governance Coursework

Accounting Disclosures In Context Of Corporate Governance - Coursework Example Firstly, the framework of corporate governance should ensure that timely and accurate disclosures are made on all material matters. These matters relate to the financial situation of a company, its performance, ownership, and governance. This principle ensures that an entity will disclose all material information in its financial statements that will be used by shareholders or prospective clients to make decisions. Secondly, the corporate governance framework should ensure the strategic guidance of the company, the effective monitoring of management by the board and the board's accountability to the shareholders. This means that management will always be on their toes to ensure that the operations of the company are well coordinated since the board of directors monitors them. Hence, appropriate disclosures are likely to be made due to the oversight role of the board. In conclusion, the attempts that have been made to improve accounting disclosures have been beneficial to the business world. According to Oppermann, this is because; various stakeholders have attained their goals through appropriate disclosures. Through corporate governance, managers have taken more responsibility and accountability in their roles in businesses as well as the board of directors. In overall, the public has gained more confidence in financial information published by companies, as they are aware that disclosures have been made guided by corporate governance principles and the accounting standards.

Teams in Organizations.Group dynamics for teams Essay Example for Free

Teams in Organizations.Group dynamics for teams Essay Teams in Organizations Introduction            Teams are important part of any given organization or company. There are a lot of benefits which companies can realize from their teams which include sharing of work load as well as sharing of ideas in the company leading to increased innovation within an organization. In every organization, there are various departments depending on the type of operations which are carried out within the organization (Clegg, Kornberger, Pitsis, 2011). The number of departments will influence the type of teams and the number of teams that an organization will have. Furthermore, the composition of the teams will depend on the number of people within the departments. It is important to have teams within organizations since there is a lot of benefit which can be generated from having teams as part of operations in the company, hence the view presented by Tom Peters is agreeable. Impacts of Teams in Companies/Organizations            It has been noted that there are various benefits which can be realized as a result of having teams within companies and organizations. As Tom Peters, (1987, p296) insisted, there is need to organize and have teams that are focused in achieving specified objectives and goals within organizations. The benefits or impacts of teams in organizations and companies include: Increased Productivity            Productivity is an important part that companies strive to achieve. Every company often strives to attain high productivity and hence increase its sales in the long run and therefore more profits. When an organization is organized in form of teams that work together in collaboration, it becomes easy for the company to attin high productivity since the teams are able to share the workload and therefore produce more(Clegg, Kornberger, Pitsis, 2011). When there is increased productivity as a result of teamwork, it means that there are increased chances of making more profits and meeting the objectives and goals of the company. Therefore, it is important that organizations should be organized in teams Maximization of resources            The other benefit which has been noted through research is that of increased maximization of the resource which are available within the company. When the company is organized in to teams, it is easy to manage how the resources of the organization are being used hence ensure that there is maximum use of the resources for the greater benefit of the company. Furthermore, it has been noted that when an organization is organized in to teams, there is ease in the allocation of the resources of the company (Levi, 2011). It is easy to formulate budgets which can be sued by each teams hence the resource of the company are allocated according to the budgets that he team provides. This ensures that there is proper control on the resources of the company. What this means is that there is no wastage of the resources within the company. Therefore, it is important to have teams within an organization or company. Accountability            Accountability is an important aspect within organizations and companies. Majority of companies look for accountability through various strategies and hence teams forms one of the strategies which the companies and organizations have been able to use(Clegg, Kornberger, Pitsis, 2011). When employees are divided in to teams, it becomes easy for the management to make follow up and hold employees accountable for their duties and actions in the operations which they carry out. It is easy to identify where there are mistakes when employees are divided in to teams and hence reduces the amount of time that is used in identifying faults in people.            Teams help in enhancing accountability within organizations and this means that there are reduced cases of defaults within the company as well as improved performance(Clegg, Kornberger, Pitsis, 2011). When employees know that their team will be held accountable for their part that they undertake in the operations of the company, they will strive to ensure that they succeed in the tasks which they have been assigned. Therefore, the view presented by Tom Peters is agreeable and teams should be promoted within companies. Time Management            Formation of teams within organizations helps in the management of time within organizations and companies. Teams are given specific duties and tasks to carry out of which they are needed to accomplish within specified time. Therefore, when the teams work together, it becomes easy for them to complete the task within the time frame provided hence ensuring that there is no wastage of time(Levi, 2011). The teams make use of time in an effective way hence improving the efficiency within the company since the teams are able to share the work load hence it is easy for the employees to carry out the assigned tasks. This shows that the suitable and best way that an organization can operate is through teams which can help save a lot of time within the company as well as motivate the employees to work hard and improve on their efficiency. Innovation and creativity            Organizations such as Google Inchave developed and continued to provide the best products in the market as a result of innovativeness within the company. This has been contributed to by the aspect of teamwork within the company. Another organization which has continued to benefit from team work is Apple Inc. This company has been able to produce quality products as a result of innovativeness of its teams. Therefore, when an organization or company puts its employees in teams, it provides them with the opportunity to work together and share ideas which lead to innovation(Clegg, Kornberger, Pitsis, 2011).            There is constant sharing of ideas among the employees which helps to enhance their ability to solve problems and come up with solutions as well as new ideas that will benefit the company. Innovativeness and creativity is important within organizations because it helps in the production of high quality products and services which meet the needs of the customers(Clegg, Kornberger, Pitsis, 2011). When the customers are provided with high quality products or service through innovation, it means that an organization or a company will be able to increase its customer base as well as its revenue hence its profitability. Therefore, the view that has been presented by Tom Peters that organizations should be put in form of teams is agreeable based on the positive impact that it has on innovation and creativity within companies.            However, there are issues that affect the effectiveness of teams within organizations or companies. The difference that exists between employees, such as cultural diversity, often affects how teams function. It is quite a challenge to have a team that will put aside their cultural differences and work for the benefit of the company. There are employees that work well when assigned duties alone without having to work as a team(Levi, 2011). Therefore, it calls for the management of the company to realize that teams do not function all the time under every situation. There is need for proper analysis of the employees to find out if the idea of teams will work pout and generate the required and maximum results in the short and long run. Furthermore, it is to be noted that different organizations have different composition in terms of departments. Some of the departments cannot be organized in to teams due to the reason that they perform similar duties hence organizing them in to team will not change anything in their operations(Clegg, Kornberger, Pitsis, 2011). The differences in the employees create a challenge for the management within organizations when there is need to formulate teams for the purpose of sharing the workload that is available. Therefore, this could mean that teams may not seem as the suitable way to go in ensuring success within an organization or company. Conclusion            It is important to have teams within organizations since there is a lot of benefit which can be generated from having teams as part of operations in the company, hence the view presented by Tom Peters is agreeable. Organizations that have teams have greater benefits as compared to organizations or companies which have not organized their personnel in to teams that can collaborate for the benefit of all. Teams are important in enhancing accountability, time management, maximization of resources and minimization. Furthermore, it has been noted that teams helps in enhancing innovation and creativity within companies hence organizations are encouraged to organize their employees in to teams that are manageable. References Clegg, S. R., Kornberger, M., Pitsis, T. (2011).Managing and organizations: An introduction to theory and practice. Sage. Levi, D. (2011). Group dynamics for teams. Los Angeles: SAGE. Source document

Essay --

Every business can operate because of five essential parts; Product creation, Marketing, Sales, Finance, and Delivery of your Product. Throughout this essay we will be juxtaposing the different aspects of the parts above and showing how each of them relate to capitalism and communism and how each of the essential parts can be shown differently through both capitalism and communism. Business varies extremely when in different environments and these two environments are drastically different and the most different environments that are possible. This essay will help understand how drastic the differences really are between the two markets. Communism Communism is a political theory derived from Karl Marx, advocating class war and leading to a society in which all property is publicly owned and each person works and is paid according to their abilities and needs. Capitalism Capitalism is an economic and political system in which a country's trade and industry are controlled by private owners for profit, rather than by the state Product Creation Product creation is an extremely important part in business operations. This is how business stay in the competition and come up with the best products. All business have a product creation department so they can always have new products coming out and have a reliable source to make these products. Communism and Capitalism can influence this department of business operations immensely. The Communist standpoint of product creation would cause businesses to create few products and the need for new products in a quick and timely manner would slowly decrease to a low steady rate of product creation. The Communist standpoint of product creation would also have an extremely large impact on the prod... ...ry of the products to be essential. would differ greatly between the two types of markets, however the markets are similar in a few ways. Communism and capitalism both have to deliver their products in a timely manner to their consumers and stay organized so they can profit from the deliveries. Businesses would differ extremely due to the fact that communism and capitalism are very different forms of government. These five essential parts (Product creation, Marketing, Sales, Finance, and Delivery of your Product) are the key factors in business and these two markets cause these factors to differentiate between the two types of markets. These two environments caused businesses to re evaluate their ways of marketing and getting consumers to get the products. Capitalism is the most fluent system of marketing, but communism has some valid ways of marketing as well.

Plot Summary of Play Boy of the Western World

Play boy Of the Western World Plot summary The play is set in County Mayo in a country shebeen or pub. Pegeen Mike is engaged to Shawn Keogh a rich farmer, but she is not in love with him. Pegeen’s father Michael James owns the pub, and spends his time going to wakes and getting drunk. A young man arrives one evening as Michael James and his two pals Jimmy Farrell and Philly Cullen are about to go off to a wake. This young man calls himself Christy Mahon and claims that he has killed his da.Everyone including Pegeen are fascinated and admire Christy for this heroic deed. The men set off for the wake leaving Pegeen with Christy. The widow Quinn a local woman who is supposed to have murdered her husband arrives and tries to get Christy to stay the night in her hut. Pegeen has taken control of Christy at this stage and refuses to let him go. The following morning some local girls arrive to visit Christy and bring him presents. Christy is a hero in the eyes of the villagers and th ey beg him to participate in their local games.In the meantime Old Mahon who is Christy’s father arrives and meets the widow Quinn. Old Mahon has suffered a blow on his head from being hit by Christy and wishes to punish him. He tells the widow about Christy and describes him as a weak character, ‘a dirty stuttering lout who would get drunk on the smell of a pint. ‘ When Christy meets his father towards the conclusion of the play he gives him another blow on the head and it truly looks as if he is dead.The villagers including Pegeen decide to capture him and bring him to prison. Pegeen disowns him for being a liar. Old Mahon recovers however and he and Christy leave the shebeen mocking the villagers who are unable to accept reality when it lands on their own door. The play concludes with Pegeen lamenting the loss of the ‘only playboy of the western world. ’ She is left with her loveless alliance to Shawn Keogh.

Unit 19 health and social care P1 M1 - 1924 Words

Coping With Change P1- Discuss factors which affect the development of self-esteem M1- Compare two theories of self-esteem which contribute to our understanding of self-concept The NHS define self-esteem as being the opinion each individual has of themselves. NHS, (2015). It is the self-image and self –respect of an individual’s perception of themselves. Roshahl.c, (2008). This assignment is going to discuss the six factors that affect self-esteem. These factors are the growth promoting climate, the looking glass self, self-actualisation, ego identity, social identity and finally, the constructing of self-concept. Maslow stated that people are motivated to achieve certain needs. When one need is fulfilled a person seeks to fulfil the†¦show more content†¦The growth promoting climate theory is a person centred approach. The purpose of the person centred approach is to change, understand personality as well as human relationship. Jones.R.N, (2010) PP102. According to Carl Rogers, a positive involves diversity, empowerment which means to allow the individual to grow and achieve. Other factors which are required to create a positive envi ronment is open communication, freedom and the capability to reach their full potential. However, without a positive environment, the growing promotion climate theory cannot be achieves. The looking glass self theory looks at how an individual views themselves. The theorist of this theory is Horton Cooley. The looking glass self is another theory that is separated into stages. This theory is made up of three stages. The first stage id that a person imagines how they are perceived and viewed by others. The second stage of the looking glass theory is when a person imagines how they are judged by others and this is based and concluded by the first stage of the theory which is how a person imagines they are perceived by another individual. 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Edgar Allan Poes Impact on American Literature - 1379 Words

Edgar Allan Poe is one of the most influential writers of the horror genre in American history. His horror stories have impacted numerous authors and their stories over the years. Various people have tried to copy his way of writing style, but they have failed to achieve the success he did. Even though Poe is no longer living, his impact on American literature can still be felt today. Edgar Allan Poe was born in Boston, Massachusetts on January 19, 1809. Even though Edgar Allan Poe did not grow up around his biological parents, his parents were both actors. â€Å"His father left the family early on, and his mother passed away when he was only three.† (â€Å"Biography†) Since Poe did not have any parents around, he went to live with John and†¦show more content†¦King has this to say about Poes works, â€Å"He wasnt just a mystery/suspense writer,† adds the author many fans would describe as the modern Poe, Stephen King. â€Å"He was the first† (Ho ckensmith). 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Essay about School Cliques - 988 Words

School Cliques The sounds of laughter and excitement ring throughout the playground on a bright, sunny, typical day for elementary school students-classes, recess, and hurt feelings from the â€Å"popular† girls in the class, because they called another fellow student’s clothes ugly. What gives these girls the privilege to destroy another person’s feelings and self esteem belongs to one word: cliques. This word can bring fun, joy, and happiness, or sadness, low self esteem, and depression in students of all ages. A clique is a formation of people, sort of like an army, a leader, and followers. The problem with cliques is that they promote fun and excitement when deep down it also destroys the followers and the bystanders. A clique†¦show more content†¦The clique members live with constant tension, not sure if their own status is secure, and they are at risk for what an Arlington psychologist and author Michael Thompson calls collective group power: â€Å"Thereâ €™s a diminished sense of moral responsibility [in cliques]. You feel less sense of individual accountability† (Meltz 8). With all of this inside of the clique, there has to be something on the outside. Outside of the clique there is the victims and bystanders; the victims are the ones who are teased and isolated they are at a risk for lowered self-esteem, poor school performance, depression, isolation, and eating disorders (Meltz 8). The bystanders are not part of the clique, but they tend to harbor guilt for standing by when a clique victimizes a classmate; and they worry all the time that they could be next (Meltz 8). All of this pressure about belonging to the popular group is put on children in grade school, but studies show that even in preschool, cliques are forming too. Michael Thompson’s newest book entitled Best Friends, Worst Enemies, Understanding the Social Lives of Children, tells how children begin to group themselves exclusively as early as preschool and kindergarten. At recess, a few decide they are a club and only certain kids can join. At this stage of development, though, they can’t sustain clique-like behavior; tomorrow, some kids will have forgotten aboutShow MoreRelatedHigh School Cliques896 Words   |  4 PagesCliques in Schools High school has always been a tough time for most teenagers. It is a time when classes are harder, schedules are tighter and most students are twice as mean. High school â€Å"marks a time of extensive and sometimes rapid growth for adolescents† (Clique Formation). A step up from junior high, â€Å"the unfamiliar environment subjects students to vast array of new experiences, problems and decisions† (Clique Formation). Most teenagers experience problems once they hit high school like peerRead MoreHigh School Cliques808 Words   |  3 PagesEvery school has cliques; small groups of people with similar interests who hang out exclusively with one another. But are cliques harmful to the high school environment? The definition of a clique can go down to a specific detail and its effect has a wide range. Cliques tend to stay on the negative side, so is the 5% of positivity enough to keep high school a safe environment? The classification of cliques is based off of the labels students are given. Labels are usually given to students in middleRead More High School Cliques Essay791 Words   |  4 PagesHigh school is a combat zone. Perhaps incognito, high school is vile in all ways, shapes, and forms. High school is destruction of humanity. 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Students who entering high school can identify the types of cliques of student are in, and join up with whatever cliques thatRead MoreEssay about High School Cliques1205 Words   |  5 PagesHigh School Cliques High school cliques are typical during teenage years, giving members a feeling of acceptance and belonging. But I believe that cliques conversely damage a teen’s self esteem. The high school should get involved in helping all students feel more â€Å"socially included†. How can a student feel like they socially fit in? It is the responsibility of the high school to create an atmosphere for the student body which promotes acceptance and inclusion of other kids, allowing kidsRead More The Effect of Cliques on High School Students Essay examples1563 Words   |  7 PagesThe Effect of Cliques on High School Students Most college freshman can still vividly remember their high school days. These days included ruling the school as seniors, or running from the seniors as lowly ninth graders. These days included having lunch with friends, and gossiping in the hallways between classes. Whatever was done, it was usually done with a friend or a group of friends. Most of these groups can be considered cliques. Cliques are groups where there is some kind of commonRead MoreThe Breakfast Club Vs. Perks Of Being A Wallflower1422 Words   |  6 PagesBreakfast Club vs. The Perks of Being a Wallflower In high school, social hierarchy is typically determined by perceived popularity. Adolescents experience many emotional, biological and cognitive changes during this time. Teenagers struggle with their identity as social acceptance becomes an increasingly important factor in their lives. Cliques are formed in high school as a representation of a small group of people with common interests. Cliques are joined mostly by girls because it gives them a senseRead MoreEffect of Fashion on Teenagers848 Words   |  4 Pageshave just shown you, are four examples of common stereotypes that can be found in every high school. Nerds, Emos, Plastics or populars, and Gangstas. As humans, we are drawn to people who are like us... as a result of this, you end up with little groups called cliques. The word clique originated from the French language, and its literal translation is together. People in the cliques are bound to each other by what they have in common. Things like music tastes, opinionsRead MoreLabeling Essay Sociology1979 Words   |  8 Pagesjudgments. When it comes to school, nobody wants to be labeled the school nerd, slut, or anything negative. People only want to be labeled positively, something that gives them perks in school and applies to their own self-interest. The Peer Power: Clique Dynamics Among School Children written by Patricia A. Adler and Peter Adler, talks about the school structure and how labels can either make or break a student’s school career. The article talks about how cliques are labeled by the students whoRead MoreHigh School And Social Hierarchy1246 Words   |  5 PagesIn high school, social hierarchy is typically determined by perceived popularity. Adolescents experience many emotional, biological and cognitive changes during this time. Teenagers struggle with their identity as social acceptance becomes an increasingly important factor in their lives. Cliques are formed in high school as a representation of a small group of people with common interests. Cliques are joined mostly by girls beca use it gives them a sense of security and confidence they may otherwise

Based on the story brother bear Essay Example For Students

Based on the story brother bear Essay It was a very bitter morning in a native part of America. The snow was covering the tops of most of the mountains and many of the birds had migrated to get some warm weather elsewhere. A young boy, Toku, and his brother were walking through the woods to the lake to catch their breakfast fish. They caught many fish, big and small, for them and the rest of their tribe, and decided to hang the basket fall of them on a tree branch while they went for a wash in the lake. The tribe that the boys belonged to were a tribe that believed once you had died your soul would be lifted to the spirits and thats where you would stay in peace with not only humans but animals also. However Toku had not tied the basket to the branch very well and after a while it fell to the ground, leaving all the fish scattered every where and jumping around trying to stay alive. Soon after Tokus other brother came along to join them, however he stopped and saw that all of the fish had been taken and next to it was a paw print that was fresh and deep into the ground. The brother shouted at his brothers and told them to get out of the water. As the two brothers approached the eldest they could see he was very angry and so they started to panic. Soon enough the brothers had learnt that a bear had eaten their fish that was on the ground, they could tell by the paw print on the mud. Both of the brothers blamed Toku, as he was the one who didnt tie the basket right. Therefore, Toku decided that he would go after the bear and retrieve the basket that they had all made themselves and maybe retrieve some, if not most of the fish they had caught earlier that morning. So of he went following the bears footprints along with his spear in his right hand, however little did Toku know that his eldest brother was following him (to make sure he was safe) and that also that this bear was no ordinary bear, it was a polar bear, much more ferocious and more powerful than any normal bear. Toku followed the prints as they led up to the cold, icy mountaintops. He started to worry a bit as many men had died up here from the cold or from the avalanches that happen frequently, however he was determined to get the basket and fish back just to prove his brothers wrong. When he finally got to the top, Toku could see the bear sitting eating away at the fish. He was shocked to find out it was a polar bear, but that didnt stop him and so he tiptoed quietly towards it anyway. However the polar sensed Toku and started to chase towards him. Toku started to run also but the bear was too fast and caught up with him, made him fall to the floor and was just about to step on him when all of a sudden a stone hit the bears face. Both the bear and Toku looked in the direction of where the stone had come from. There standing was Tokus brother, with a smile on his face. The bear was angry and so it started to chase Tokus brother. The bear chased him to the edge of the mountain, however the bear skidded on the ice and pushed itself and Tokus brother of the edge. Toku ran to the edge just in time to see where the bear and his brother landed it was in a river. Toku waited for his brother to rise to the surface, but only the bear did. Toku ran down the mountain as fast as he could, cutting and bruising himself the whole way. .u60ec991db5b7a4f68d41d025e0780038 , .u60ec991db5b7a4f68d41d025e0780038 .postImageUrl , .u60ec991db5b7a4f68d41d025e0780038 .centered-text-area { min-height: 80px; position: relative; } .u60ec991db5b7a4f68d41d025e0780038 , .u60ec991db5b7a4f68d41d025e0780038:hover , .u60ec991db5b7a4f68d41d025e0780038:visited , .u60ec991db5b7a4f68d41d025e0780038:active { border:0!important; } .u60ec991db5b7a4f68d41d025e0780038 .clearfix:after { content: ""; display: table; clear: both; } .u60ec991db5b7a4f68d41d025e0780038 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u60ec991db5b7a4f68d41d025e0780038:active , .u60ec991db5b7a4f68d41d025e0780038:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u60ec991db5b7a4f68d41d025e0780038 .centered-text-area { width: 100%; position: relative ; } .u60ec991db5b7a4f68d41d025e0780038 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u60ec991db5b7a4f68d41d025e0780038 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u60ec991db5b7a4f68d41d025e0780038 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u60ec991db5b7a4f68d41d025e0780038:hover .ctaButton { background-color: #34495E!important; } .u60ec991db5b7a4f68d41d025e0780038 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u60ec991db5b7a4f68d41d025e0780038 .u60ec991db5b7a4f68d41d025e0780038-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u60ec991db5b7a4f68d41d025e0780038:after { content: ""; display: block; clear: both; } READ: Donne's poem, EssayAs he reached the bottom of the mountain he jumped into the river desperately searching for his brother. Toku was pushing the water away from him so he could try and move faster but he was getting tied, then all of a sudden he saw the thing his mind was telling him he wouldnt hopefully see it was the body of his dead brother. Toku collapsed into the water crying and screaming and also his body full with anger and revenge. So the body was taken back to the village where they had the funeral the same day. They all built a coffin from the trees and set it out on the river, where they believed his body would have a long journey to happiness. However little did Toku and his other brother, Tinga, know that their brother had been turned into an eagle so that he could watch over his brothers. After they had set the body down the river, Toku went for a walk where the accident happened. Tinga was already there and Toku told him that he was off to kill the bear once and for all. However Tinga tried to stop him and told him to forget about it but of went Toku again with his spear in his right hand. Toku was following the new paw prints, this time it led into an open topped cave. It was very cold in there, Tokus breath turned into ice as soon as he breathed out. There out of the corner of his eye he saw something move he looked and saw the bear running up to the open. With anger inside him, Toku ran after it and when he got to the top he couldnt see it. At this point Tinga got worried and so he went in the cave to try and find Toku. He shivered as soon as he got in there, folding his arms over his chest. Mean while at the top, Toku was hanging for dear life on a ledge, after the bear had knocked him off the top. Toku screamed and Tinga heard and started running towards the screams. Back at the top, Toku had got of the ledge and was back on the mountain, this time he ran for the bear, ducked under it and stabbed it as hard as he could. The bear let out a yell and collapsed on Toku. After a while Toku got up from under the bear and started to catch his breath. Then all of a sudden a change came over the whole area of where Toku was. First the ice started to melt and grass came with pretty flowers instead, then it started to get very warm and beautiful colours like reds, and oranges brightened up the area. Then shadows of ancient and new animals started to flow all over the place and as Toku tried to run away the animal shadows wrapped around him. Toku was amazed by what he saw and heard, and was intrigued to step into the tornado of colours near him. Toku stepped into it slowly and as he did the winds lifted him up and he was twirled around, at this point Toku dropped his spear and it landed near some of his ripped clothes. As Toku was being twirled around the spirit of an eagle lifted him up higher and then the spirit of the polar bear was also lifted up next to Toku, then as he twirled for the last time they combined and Toku was changed into a polar bear. All this time the shadow animals were making all kinds of sounds and were surrounding Toku. .uba40b83522db855c88f3cfe41f3cc362 , .uba40b83522db855c88f3cfe41f3cc362 .postImageUrl , .uba40b83522db855c88f3cfe41f3cc362 .centered-text-area { min-height: 80px; position: relative; } .uba40b83522db855c88f3cfe41f3cc362 , .uba40b83522db855c88f3cfe41f3cc362:hover , .uba40b83522db855c88f3cfe41f3cc362:visited , .uba40b83522db855c88f3cfe41f3cc362:active { border:0!important; } .uba40b83522db855c88f3cfe41f3cc362 .clearfix:after { content: ""; display: table; clear: both; } .uba40b83522db855c88f3cfe41f3cc362 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uba40b83522db855c88f3cfe41f3cc362:active , .uba40b83522db855c88f3cfe41f3cc362:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uba40b83522db855c88f3cfe41f3cc362 .centered-text-area { width: 100%; position: relative ; } .uba40b83522db855c88f3cfe41f3cc362 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uba40b83522db855c88f3cfe41f3cc362 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uba40b83522db855c88f3cfe41f3cc362 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uba40b83522db855c88f3cfe41f3cc362:hover .ctaButton { background-color: #34495E!important; } .uba40b83522db855c88f3cfe41f3cc362 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uba40b83522db855c88f3cfe41f3cc362 .uba40b83522db855c88f3cfe41f3cc362-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uba40b83522db855c88f3cfe41f3cc362:after { content: ""; display: block; clear: both; } READ: Creator Frankenstein EssayThe eagle spirit let Toku gently down back to the ground and all of a sudden the animal sounds faded away and everything was back to normal except the weather was now raining and the clouds were very dark. At this point Tinga finally reached the top of the mountain and all he saw was the remains of his brothers clothes and spear. He picked up the spear and walked towards the polar. At this time Toku the bear got up but was so dazed he couldnt see and when he got to his feet he slipped down to the river. It was sunny and all the animals were around. Toku was just awakening when he saw the village witch doctor in front of him. She told hime that if he wanted to change back he would have to find the lights of the spirits on one of the mountains. Toku was surprised and puzzled what did she mean? So then out of coincidence he looked at his hands and was shocked to see white fur and fainted on the spot. After he woke, the witch doctor had gone and so he had to go on the quest to find the lights of the mountain by himself. As Toku was walking he found a little polar cub crying in a tree log. Toku went up to it and started talking to it. Toku found out that the little cub was called Plantinga and that she had lost her mum on the mountain top. Toku wanted to help so he told her that he would hep her search for her mum as long as she helped him look for the mountain that the witch doctor mentioned. What a coincidence the mountain was where Plantinga would hopefully find her mum at the polar bear gathering at lake fishalot. So the two of them set off to try and find the two things they were looking for.

Auditing and ethical practice

Question: Discuss about the Auditing and Ethical Practice. Answer: 1. Threats to Fellowes and Associates The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. 2. Safeguards According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and ethical practice Question : Discuss about the Auditor ? Answer : Introducation The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and Ethical Practice Question: Discuss about the Auditing and Ethical Practice. Answer: Intending Accountant Threat It had been found by Tania Fellowes, the partner of the audit team in 2014 before accepting the assignment, that one of the intended team member of the audit team for HCGC is holding the shares of the HCGC group. It is a probable threat to the independence of the audit team as the audit performance of HCGC may be dictated by that intended accountant to find some confidential financial information which may have the ability to control the stock price of HCGC in near future. As the auditor, Fellowes and Associates, was offered the assignment of audit work of HCGC group, the audit team and its members would have to come across the financial information of the company which may be vital for its future performance so far revenue and subsequent profit is concerned. As these are directly related to the factors which govern the stock price of the company, the information is precious for the stockholders of the company. This threat is defined as Self Interest Threat as specified in APES 110 vide section 100.12(a). It is to be given main emphasis that the appointment of the auditors are made by the investors of the company to project the true accomplishment of objective through financial statements generated from financial information. Hence the primary job of the auditors is to ensure project true and fair projection of facts as per available information gathered from the financial transactions of the company for a certain period. If any person is involved in this operation with the background of shareholder of the company, it may influence his performance through the effort of finding out the information. This information may be beneficiary for the investors with future action plan to be chalked out with the help of the information (Apesb, 2008). Safeguard To safeguard the independence of the auditors to perform duties complying with the code of ethics as specified in APESB guideline, there are two options for the management of the audit team related to that intended accountant for the audit work of HCGC- a) he should not be included in the audit work of HCGC at all, or b) he can be deployed in the audit activities in such extent from where he can not access the final stage of the financial reports which can prove conclusive to find out the financial health of the organization. This is to ensure that the financial report or its excerpts should not be divulged to anybody who has direct interest related to the financial performance of the company. Moreover before the stipulated time of disclosing the annual financial report, the report or any part of such report should not be leaked out to the third parties as this is clearly an act of breach of conduct so far ethical practice of auditors are concerned. This is specified in APES 110 thro ugh Code 100.16 (Cpaaustralia, 2014). Evaluation of Intellectual Property Threat As per APES 110, the threat of evaluation of intellectual property is falling under 100.12(b) named as Self Review Threat. As intellectual property is falling under the long term asset category under the sub heading of intangible assets, which can neither be valued nor viewed in material aspect, threat of evaluation of the same can only be done through the process patent or copyright valuation. As it is contributing to the assets of the company, proper evaluation is necessary. Higher or lower value detection of intellectual property leads to subsequent impact in the asset of the company which will not portraying the actual image of the financial position of the company (Ifac, 2006). Safeguard Refer to APESB; the action related to evaluation of intangible assets is the duty of the management as per section 290.162 and 291.143. It is duty of the auditors to find out probable threats and safeguard the same. Respective safeguard in the evaluation of intellectual property of any organization is featured with prospective steps through Code 100.18 and 100.19 of APES 110 on the part of the auditors. The related safeguards are prescribed with the provisions which are mainly to emphasize dependence in relevant detailed facts, along with other factors like standard principle followed regarding the practice of the matter, the practiced standardized system followed by the corporate internally with the option of alternative action through invitation of involvement by the Board of Directors or the Audit Committee who can add value through their expertise suggestions. These steps can be opted with the objective of mitigating the risk of evaluation of intellectual property of the company. Ultimately the improper evaluation of intellectual property can lead to the misleading projection of financial statement of the company which may have direct or indirect impact on the corporate image of the company to their stakeholders (Intheblack, 2015). References: Apesb. (2008, February). APES 110 Code of Ethics for Professional Accountants. Retrieved January 03, 2017, from Apesb: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Cpaaustralia. (2014, April). An overview of APES 110 code of ethics for proffessional accountants . Retrieved December 03, 2017, from Cpaaustralia: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf Ifac. (2006, July). Code of ethics for professional accountants. Retrieved January 03, 2017, from Ifac: https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Intheblack. (2015, January 06). 6 key threats to auditor independence. Retrieved January 03, 2017, from Intheblack: https://intheblack.com/articles/2015/01/06/6-key-threats-to-auditor-independence Auditing and Ethical Practice Introduction Question: Describe the purpose and concepts of analytical procedures based on the applicable auditing standards (ASA) in Australia. Answer: Executive Summary The report helps to prove a clear and precise idea about the purpose and concept of the analytical procedure and its significance in determining the performance, risk and continuity of the business of the companies. The knowledge of the analytical procedure helps to determine and analyse the financial statement of the company. The financial statement helps to provide a brief notion on the company financial position in the market. The repost consist of the comparison between the three company listed in Australian stock exchange which states the company insolvency, auditors opinion on the going concern issues and company without any qualified opinion. The report helps to provide an idea about the performance and risk and continuity of the companies on the basis of the analytical procedure. In the last of the report a precise idea about the reliability of information and auditors judgement is critically analysed. Introduction Financial statement considered to be one of the most vital element which helps to determine the basis for the analytical procedure of the company. Analytical procedure consist of overall evaluation and detailed analysis of financial information such as balance sheet, income statement and cash flow statement of the company which help to throw light on the company several key business risk which are solvency risk, measure the performance and other key risk related to the company. Analytical procedure is executed on the basis of the study of reasonable relationship between the financial and non financial data. Financial data and non financial data proves to be the platform which help to determine and analyse the company several key ratio which eventually give a clear and precise idea about the company efficiency, profitability, performance and risk related issues. The financial information of balance sheet help to throw light on the asset and liabilities aspect, income statement helps t o provide an idea on the profitability aspect and cash flow statement helps to throw light on the company three primary activities financing, investing and operating activities. Purpose and concept of analytical procedures The purpose of the analytical procedure helps to provide a set of standard which ensure that the company is preparing and publishing the financial statement on the basis of proper analysis of the last year performance of the company. Auditor have the significant responsibility which help to perform the analytical procedure near the end pg the audit that will eventually help to guide and thus form key observation related to the company performance, solvency and risk relate to the company overall operation in the coming future. Analysis of the Three Selected Companies Selection of Companies First of all, in order to carry out the effective analysis of the individual companys performance, risk related factors and continuity of the business procedures, selecting or identifying a company according to the requirement is considered as a major stage. The rest of the analysis procedure will be performed on the selected company and the method will be chosen on the nature of analysis (Champlain, 2003). In this case, the selection criteria are known to be the Australian Public Companies listed in the ASX between the time periods of 2011 2014. Integrating to the initial criteria, three companies named as, Amcom Telecommunications Ltd, Automotive Holdings Group Ltd and Metlifecare Ltd. In this case, it is worth to mention that the first company of Metlife is going through the process of facing the insolvency risk, the second one named as Automotive Holdings is needed the auditors opinion on the current concerns and issues, lastly, Amcom is company which is without any qualified op inion. Analysis of Performance, Risk and Continuity In this particular portion, the performance, risk and continuity of the three selected companies will be discussed by considering the appropriate analytical procedures as the part of company auditing process (Harms and Rosen, 2002). The different financial statements of these three different companies will be evaluated in order to perform the analysis on the specifically mentioned areas. In this specific context, the entire process of analysis can be done easily and smoothly on the basis of calculating the ratios from different areas of operation by the companies and the generated value can give the overall picture of regarding the identified areas. The first company, named as Metlife Ltd has the lack of business performance and the fact can be generated by looking at the current ratio of the company. The value of current ratio for the company in the three different financial years (2012, 2013 2014) are not looking strong as they never crossed the benchmark of one (Knell, 2006). Therefore, the company has not been able to utilize its assets to cover up the debts. This individual factor proves that the company is more open to the risks of being insolvent in the near future if it continues to give the same picture. As a matter of concern, the trend of the current ratio is constantly shows the downward picture as 0.03, 0.08 and 0.74 in the three respective financial years. In an addition, the continuity of the company depends on its profitability and growth in the market. In this case, the growth of the company can be referred by the net margin and it has improved slightly in the current financial year but was diminished in the pr evious year. The financial performance in case of Automotive Holdings Group Ltd is much improved by depending on the current ratio. Throughout the current and also the previous two financial years, the company has been able to display a good and health value out of the current ratio (Koletar, 2003). 1.27, 1.23 and 1.23 are resulting values that are obtained from the calculation of current ratio. The risk associated with the company can be ascertained by considering the debt-to equity ratio and in this case, a Debt-to-Equity value of 0.50 or less is considered as the standard margin. This company has been able to keep the values of Debt-Equity well under that margin throughout the every financial year that have been considered. Therefore, the risk factor is minimized for the concern of this company. Alternatively, compared to 2012 and 2012, the net income has not increased in the recent financial year and that is why the company should need to look into this matter. In the last three financial years of 2012, 2013 and 2014, the financial performance of the company named as Amcom Telecommunications Ltd is much improved and the fact can be established by considering the current ratios of 1.12, 1.16 and 1.11 respectively (Schou, 2011). By analysing the Debt-to Equity ratio, the significant business operation and their continuity can be concerned as it is determined that the company is pursuing the operation by avoiding the huge burden of risks or debts. The Debt-Equity ratio for the three examined financial years displayed as 0.29 0.30 and 0.12. Apparently, analysing the growth of the company, it is acknowledged that the company was able to recover from a downward situation to achieve significantly from the market. Analysing the net margin of the company, it should need to look after the diminishing return in the current financial year as compared to the previous ones. Comparison and Contrast of Opinion In this portion, the effective comparison and contrast of the three previous discussed areas of these three selected companies will be discussed in order to reach an effective auditing conclusion (Stallings et al., 2008). In the areas of performance, the analysis reports of these three companies suggest that Metlifecare Ltd is weak in terms of financial abilities among the two companies. Alternatively, Amcom Telecommunications Ltd is among the selected three companies which has significantly shown the consistent financial performance in every financial years examined. Considering the diminishing trend of the current ratio, the company of Metlifecare Ltd is vulnerable to the associated business risks and the other two companies have been able to mitigate the business risks and continued to perform in the business world (Taylor, 2006). The entire analysis is supported by the calculation of Debt-to-Equity ratio. In case of continuity of the companies, the analysis was carried out by evaluating the growth percentage and net margin for the individual companies. Determined from the year-based comparison of the result of the particular companies, Metlifecare Ltd has been able to improve slightly in the recent financial year while the other two companies must need to look after their earning capabilities to achieve the desired growth and continuity. Impact of Reliability of Information and Auditors Judgement The analytical procedures play the significant role in the part of the auditing process and it consists of the analysis and evaluation of the financial information that are generated from the study of plausible relationships among the non-financial and financial data (Thomsett, 2007). From the range of simple comparisons to utilization of the complex models can be involved in order to carry out the analysis relating the elements of data. The plausible relationships among the various data and reasonability are the factors that should be present in any form of analytical procedure. With the absence of these desired characteristics, the different variations in the particular relationships can be observed and these are known as the events like transactional changes, business changes, accounting changes, misstatements and several other fluctuations. Analytical procedures Purpose It is very important to conduct the appropriate audit process by the auditor. Analytical procedures mainly consist of evaluation of financial information with the help of standard analytical technique (Schou, 2011). The analytical procedures are used throughout the audit process to achieve accurate result. Financial statements are critically reviewed and analysed throughout the audit process. ISA 520 is one of the most reliable and standard evidence obtains from substantial analytical technique. Concept Substantive analytical providers are more effective than the other procedures and for this particular purpose the auditors uses this particular technique in recent times to achieve the precise result of the audit. However, There are several steps are followed by the auditors to complete the entire process of audit by using the standard techniques and among them establishment of independent exception is one of the most initial and significant stage that is taken under consideration (Zakhem, et al., 2008). There are some factors were involved that provide critical impact on the analytical procedures such as disaggregation, data reliability and predictability. These factors were considered by the auditors while conducting the audit process and valuable measures were taken to prevent any kinds of damage that can hamper the process of auditing. The assurance of the analytical procedures is being considered upon the consistency and continuation of the recorded amount with the exceptions developed from the data generated from the other sources (Zadek, et al., 2013). The reliability of the data depends on the generated results should be appropriate and match the expectations for the desired level of assurance from the analytical procedure. One auditor must examine the reliability of the information by considering the source from where the information is generated and the condition from which it was developed. Also, in this case, the knowledge of the auditor about those information is judged as the key factor for performing the analysis. According to the referred journal articles of AU Section 329A, some of the factors have been identified as they influence the auditors consideration related to the reliability of information in order to achieve the auditing objectives (Zakhem, et al., 2008). They are known as the following: Information generated from the independent source situated outside or inside the entity Independency of the sources within the entity for those who are responsible for auditing the amount The development of the information is resulted under the reliable system with the presence of adequate controls The collected information is subjected to the audit testing in the current or prior year The desired expectations are met by the information generated from the variety of sources Conclusion In the concluding portion of this paper, it should be mentioned that the effectiveness of the analysis procedure depends on the proper approaches of auditing while considering the ethical dilemmas. It is the effective part of the reviewing process of any company and it assists the auditor in assessing the different financial and non-financial concerns of the organization to reach the effective conclusion. The overall evaluation can be done on this basis and the presentation of the entire financial statements can be secured by the process (Schou, 2011). The fact is also gathered that there is the presence of wide variety of useful analytical procedures for the specific purpose of the company. In this case, an auditor must consider his/her knowledge to identify the factors of adequacy of the evidence related to the gathered data and unexpected or unusual balances or relationships. This can support the company to reach for the effective outcome as a result of auditing practices. References Champlain, J. (2003).Auditing information systems. Hoboken, N.J.: John Wiley. Harms, D. and Rosen, E. (2002).The impact of Enron. New York: Practising Law Institute. Knell, A. (2006).Corporate governance. Amsterdam: Elsevier/CIMA. Koletar, J. (2003).Fraud exposed. Hoboken, N.J.: John Wiley Sons. Schou, D. (2011).Going concern. Frederiksberg. Stallings, W., Brown, L., Bauer, M. and Howard, M. (2008).Computer security. Upper Saddle River, N.J.: Prentice Hall. Taylor, E. (2006).The effects of in-group bias and decision aids on auditors' evidence evaluation. [Tampa, Fla]: University of South Florida. Thomsett, M. (2007).Annual reports 101. New York: American Management Association. Zadek, S., Evans, R. and Pruzan, P. (2013).Building Corporate Accountability. Hoboken: Taylor and Francis. Zakhem, A., Palmer, D. and Stoll, M. (2008).Stakeholder theory. Amherst, N.Y.: Prometheus Books.