Auditing Special Assignment

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance.

Diversity Organization worksheet Essay

When you look at the status of women throughout the United States there has been up’s and down’s. When you look back at the earlier years women were looked at as having a low standard I life versus men having a higher standard. In the 19th century time started changing for women; they begin to fight for equal rights. In the 20th century there were a few laws that passed stating that women should be treated the same as everyone else. In today’s time women work alongside with men and women has dangerous jobs that they work daily, the same as men. There are some women in office contributing to running this country and running the country in a more efficient way than before. There is women police officer putting their life on the line to protect all people. There needs to be two people to pay bills that is why in today’s time men and women both work for one household. Things has changed over the years as far as women having equal rights and I feel this change has been to better this country. I like those women can make decisions and they do not have to worry about anyone second guessing them. Masculinity and femininity are traits defined when you are at a young age; this is when mothers and fathers dressed girls in pink clothing and boys in blue clothing. In life gender associates with many things, for examples careers, sports, and look at a person for what automobile they drive. In the society we live in today it is a common thing to associate things like huge trucks, boxing, football, and wrestling as masculine things for men. Looking at the women side of things wo9me are often looked at as a homemaker, nurses, secretaries, passive, and are looked at to be in tune with their feminine side. The media plays a part in how people view masculinity and feminine which can be completed by a man or woman. In the television world me and woman are looked at in a certain way. In earlier years GLBT was dangerous because of abuse whether physical abuse or verbal abuse, and some went to the extent of killing because their opinion was so intense. Some people viewed these types of situations as justified. In today’s times GLBT are known to be safe. The reason I say GLBT is now safer because GLBT in many states are now legal. There is prejudice and discrimination against GLBT nothing ever happens because they are consequences with the law. Congressman Polis is a chairman of the LGBT Equality Caucus. There are 91 Members of Congress they are committed to making sure the human rights of LGBT are protected in the U.S., The Caucus of the LGBT was established in June 2008 these members are committed to eliminate hate crimes and to make sure everyone has an opportunity to have access to improve their health, regardless of their sexual orientation or gender identity. Congressman Polis one the leader to fight against the military’s â€Å"Don’t Ask Don’t Tell† this was about gas and lesbians in the military. DADT was an act to let the gays and lesbians know that they could not serve in the military openly about their sexual orientation. DADT was the only law that told people to lie about what was going on in their lives so that they would not be fired. Unfortunately hate crimes happens every day and I every state. Hate crimes are not investigated the way most crimes are and that’s because some states do not have the necessary resources to investigate these crimes to the fullest of the law. Hate crimes are usually committed because of a person sexual orientation or gender identity or expression. There are a certain number of women that can go into politics; this is an issue for women. There has been a long wait amongst other women for a woman to become President. In order for a woman to become President it would take men and women to come together and be one the same level of thinking. I feel this would be a hard task to accomplish for a woman to become President; some people still feel a woman should not be ruler over a man. As far as a woman becoming President most people feel like a woman is not strong enough to accomplish the task that it takes to be President. References Phillips,Laurie M.. â€Å"Libelous Language Post Lawrence: Accusations of Homosexuality as Defamation†, Free Speech Yearbook, 2012 http://polis.house.gov/issues/?issueID=5032

Company law for accountants Essay Example | Topics and Well Written Essays - 2500 words

Company law for accountants - Essay Example Promoters are involved in the formation of a company and deal with formalities of a companys registration, finding share holders and negotiations for new company business contracts. However, companies which are not yet been incorporated cannot enforce contract because they have not attain a legal status to attain contractual rights or sustain contractual liabilities existing from a pre-incorporation agreement and therefore the pre-incorporation agreements cannot oblige a company or the other parties involved. No action could be taken against candy because of the following reasons. First, the company directors knew that candy was bankrupt pursuant to the court order dated 23rd June 2011 and therefore, he was legally prohibited from managing, forming or promoting a limited company unless he gets an explicit permission from the court. But Becky, one of the directors, knew candy’s plan (of promoting the company) but did nothing to stop or inform candy about the court order regarding his bankruptcy and the implications thereafter. It was therefore unlawful for Becky that even having known that candy was bankrupt, he went ahead and allowed him to negotiate with yuenshiu on an exclusive agreement on behave of the company (gallery company) that once formed, it would take yuenshiu’s output and sell it in return for 50% commission on the first year and with opportunity to extend for further five year and at 40%. It was illegal that candy had to use the inside knowledge of the company to profit at the expense of other investors’. Candy seems to both a share holder and a promoter of the company. Has a promoter, candy must not make secret profits out of promotion of the new company. For example she ought to have disclosed to the company that he had received a gift as a result of the transaction between her on behaves of the company and yuenshiu the investor. Candy was also

Weapons of Mass Destruction Research Paper Example | Topics and Well Written Essays - 3750 words

Weapons of Mass Destruction - Research Paper Example encompasses activities, agencies, authorities and resources required to respond once it is recognized that Anthrax has been released as a result of terrorist activities. A. Immediate contact and consultation with the Centers for Disease Control and Prevention. Relevant samples of identified Bacillus anthracis will be isolated and prepared for evaluation to determine strain and potential lethality in coordination with CDC officials. E. Cleaning and disinfection of medical equipment will be considered and coordinated using the Principles of Standard Precautions guidelines. Immediate procurement of germicidal agents should be coordinated with relevant supply chain vendors and through consultation with local and state government actors. F. Pathology departments and laboratories providing clinical services must be informed of the relevant infectious dangers of post-mortem services, inclusive of procurement of eye protection instruments and masks. B. Coordination with the Food and Drug Administration to receive approvals to procure Anthrax vaccinations under the Emergency Use Authorization legislation for victims 18 and older. For children, approvals generated by the FDA under the Investigational New Drug protocol. A. Local law enforcement officers will maintain responsibility for coordinating isolation procedures, establishing barricades which prevent access into and outside of Anchorage during the disaster period. B. State authorities will declare a state of emergency, temporarily halting operations of the city public transit services, the Alaska railroad, and the Ted Stevens Anchorage International Airport. Coordination with the Department of Homeland Security will ensure that air traffic is properly re-routed and all waterway transport re-directed to other non-affected ports of call. A. Assign relevant health personnel to provide routine medical exams for injured responders or those illustrating symptoms of Anthrax exposure, consisting of

The Technological Stimulus of the Industrial Revolution Essay

The Technological Stimulus of the Industrial Revolution - Essay Example The technology that continued to drive the Industrial Revolution came in the form of invention and innovation. Invention, and the implementation of the invention, was merely the first step in the process. It is estimated that the period of invention terminated in 1780 (McCloskey 251). All progress after that date was due to innovations on existing technology. Initially, the textile mills located their factories near sources of water that were needed to drive the water wheel technology. The introduction of the steam engine radically changed the economics of the textile industry. No longer forced to relocate workers to the site of the source of power, manufacturers were free to build factories at the population centers that provided a ready supply of cheap labor. Aside from solving the labor issue, steam power was not subject to the changes in weather and seasonal variations that water was. Water was subject to drought and in the attempt to make up for losses in the dry period, water driven mills were often forced to employ child labor during high productivity periods. The loss of this labor source reduced the value of water. Though the cost of water may have been competitive, it could never be a reach the production levels of steam. Without the introduction of the invention of steam, the textile industry could never have reached an economy of scale. ... However, there were some major differences in the economy of the production of iron. Iron experienced an unprecedented level of growth in production during the period of 1780-1860. However, it did not see an improvement in the productivity that was noted in textiles (McCloskey 251). While the cost of textiles fell dramatically during this period, the cost of iron fell less sharply. McCloskey has attributed this to the rising cost of inputs, mainly coal, that were required in the production of iron (251). The production level of iron was spurred by improved technology, but an influx of capital could not significantly raise the level of productivity. The inventions and innovations also aided the high levels of production and improved productivity during the Industrial Revolution in transportation. Transportation not only increased trade, but also facilitated the transport of local raw materials and finished goods. While McCloskey puts the value of transportation during this period at about 6% of the national income, it may have been a resource whose dynamic effect is difficult to calculate (258). The development of roads and waterways was reflected in the overall cost of transporting cloth from a remote mill to a commerce center. The eventual reduction in the cost of transportation through technological improvements would further raise the level of productivity. Transportation moved the finished goods and allowed for the importation of raw cheaper materials. Critics, however, have argued that the peripheral economic benefits of transportation, including the expansion of trade, amount to very little (McCloskey 258). However, even outside the textile sector, exports grew among almost all manufactured goods though they were

Retaliatory tariffs Mexico placed under NAFTA Research Paper - 1

Retaliatory tariffs Mexico placed under NAFTA - Research Paper Example Major impact has been on agricultural trading relation between USA and Mexico. According to trade statistics Mexico exports 80% of its agricultural exports to USA, and since the implementation of NAFTA, agricultural exports between USA and Mexico have increased by 9% every year, thus asserting that NAFTA has benefited both the nations (Agricultural trade, n.d.). The retaliatory tariffs that Mexico implemented on various imported goods from USA continued from March 2009 to October 2011. These tariffs were imposed when USA failed to meet the trucking provisions of NAFTA. Mexico initiated these tariffs keeping within the structure of dispute resolution process of NAFTA. In July 2011, a formal agreement was signed that made decisions regarding implementation of trucking provisions of NAFTA (Zahniser, et al, 2011, p.2). NAFTA came into force on January 1, 1994. It created a trilateral trading relation between USA, Canada and Mexico creating the largest single market of goods and services with these neighbouring nations as the members. The customer base of this treaty was nearly 440 million. The objective was to remove all tariffs on goods that are traded between the three nations thus creating a free trade area by the year 2009. The estimated annual valuation of traded goods between these nations was $ 14 trillion. (Ferrell, et al, 2011, p.98) NAFTA implementation has brought immense changes in the economic and trading relations between USA and Mexico and all these have had great trade impacts in USA. When NAFTA was signed by the three nations, the USA-Canada free trade agreement was already in practice for five years. There were amalgamations of many industries in USA and Canada. Mexico in the pre-NAFTA era was following a policy to produce goods that would substitute imported goods from the USA. One such example was Mexican automotive industry which was ruled by many decrees pronounced

Phoenix mission Essay Example | Topics and Well Written Essays - 3500 words

Phoenix mission - Essay Example 5 Phoenix Mars Mission†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 A Short Profile Objectives of The Mission†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 Study the history of water by examining water-ice below the Martian surface Determining whether Martian arctic soil could support life Study Martian weather from a polar perspective Preparations before Launching†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 10 Communications†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 11 Command and Data Handling†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 13 About the Landing Site†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15 Phases of Mission†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ... Phoenix Mars Mission Section 2: Describes the objectives of the mission Section 3: Illustrates the preparation before the launch Section 4: Describes the concept of planetary protection Section 5: Explicates the processes of guidance, navigation and control Section 6: Describes the landing site Section 7: Explicates the different phases of the mission such as development, launch, cruise, entry, descend and landing Section 8: Describes the situation on reaching Mars Sections: Explicates on the results Proposal The Phoenix Mars Scout Lander is the pioneer robotic explorer of National Aeronautics and Space Administration (NASA), which was launched in August 2007 and landed in Mars in May 2008 to perform â€Å"in-situ and remote sensing investigations† for evaluating the â€Å"biological potential of Mars† (Garcia & Fujii 1). This will enable humans to understand the planet better and to further explore the possibility of life to exist there. Thus, this will be an interesti ng project to research and gain more knowledge about. This research will be based on purely on a review of the existing literature on the topic, especially those published by the NASA and other credible organizations working on the field of aeronautics and related sciences. The researcher will focus on obtaining most recent and relevant information relating to the topic from reliable sources. On the basis of the information gleaned from such reliable sources the researcher will draw relevant findings and conclusion. Student’s Name: Professor’s Name: Subject: 10 October 2013 Phoenix Mars Mission Among the planets in the solar system, Mars is one of the five main planets that has been under study since ancient times. It is yellowish brown to red in color, and is considered as the Roman god of war,

Science for Energy Essay Example | Topics and Well Written Essays - 1500 words

Science for Energy - Essay Example As such, individuals, societies, and governments can play significant roles in changing the way we use energy to reduce greenhouse gas emissions. This paper will establish the distinct strategies, policies, or roles that individuals, societies, and governments can play to reduce greenhouse gas emissions. In absence of government policies and change in individual actions, the world will continue experiencing adverse effects from greenhouse gas emissions, which include carbon dioxide, sulfur hexafluoride, methane, nitrous oxide, PFCs and HFCs. However, carbon dioxide and methane is the most dominant greenhouse gas emissions since they emanate from burning fossil fuels like petroleum, natural gas, and coal. As such, the global society must focus on reducing the emissions of carbon dioxide and methane since their effects are equally synonymous. To this effect the federal government through the relevant agencies should develop and adopt energy efficiency audits in all sectors to establish the amount of energy used and the resultant gas emissions (Herz et al 16). This will help in developing mitigation measures to curb greenhouse gas emissions. The government should also increase building efficiency standards in the commercial sector to ensure that we reduce energy in setting up buildings and reducing carbon dioxide emissions. The government can reduce energy by modifying existing production methods for the industrial sector. Indeed, some productions methods consume a lot of energy and emit dangerous gases like carbon dioxide. The federal government should also cogenerate facilities for the industrial sector by using electricity-generated heat or water generated heat to make steam for the industrial process or for cooling purposes (Herz et al 16). This saves a lot of energy and minimizes the chances of using coal or petroleum energy, which reduces greenhouses gas emissions. Waste reduction and recycling equally reduces waste and have the potential of reducing energy consumption and methane generation from landfills (Herz et al 17). Moreover, the review of existing production methods for the industrial sector may have an overall effect of reducing waste and thus minimizing greenhouses gas emissions. However, buying and using more recycled resources in all sectors can derive huge benefits by reducing waste, using less energy in production, and thus conserving the environment. As such, the government should encourage the use of recycled materials in all sectors. To achieve this, the federal government should develop and implement a state recycling and waste reduction plan, which should also entail water conservation, and planning for future resources (Herz et al 17). On the other hand, since methane and carbon dioxides are the most dominant greenhouse gas emissions, the government should reduce methane and natural gas emissions from transmission leaks and from coal mining operations by recapturing leaking methane/natural gas from distribution pipe lines and refineries (Herz et al 18). The transport sector is arguably one of the sectors, which emit a significant amount of greenhouse gases. As such, the government and individuals should ensure the auto maintenance for old and newer cars. This will improve the energy consumption efficiency of the vehicle thus saving energy and reducing emission of the combusting gases. To reduce the gas emissions, which emanate from burning petroleum or oil,

Coursework 1 Example | Topics and Well Written Essays - 1000 words

1 - Coursework Example 3. Using the data from the Venn Diagram below, 7 movies on DVD had fights but not explosions or car crashes. ( U = {movies on DVD collection}, C = {movies with car crashes}, F = {movies with fights}, E = {movies with explosions}) 4. (a) Since we have 3 sets in discussion, the membership table that we shall be using requires 23=8 rows. Each of these rows represents a unique combination of possible membership values. (1 = the element is a member of the corresponding set, 0 = the element is not a member) To find out if the two sets A U (B ∠© C) and A ∠© (B U C) are equal, we look at their corresponding columns and see if corresponding rows have the same values. The membership table clearly shows that the 5th and 7th columns do not have the same entries in corresponding rows, thus the two sets are not equal. This example seems to contradict the previous conjecture that A U (B ∠© C) and A ∠© (B U C) are not equal. However, as we can see from the membership table, this example simply illustrates one of the cases when the two sets are

Assignment Case Study Example | Topics and Well Written Essays - 750 words

Assignment - Case Study Example The challenges that southwest airlines faces are due to the competition. The mission of Southwest Airlines is â€Å"dedication to the highest quality of customer service delivered with a sense of warmth, friendliness, individual pride, and company spirit†. Unlike other competitors, Southwest Airlines places employees’ satisfaction as one of the priorities for the successful business. The company follows a â€Å"loose-tight design† for the operations and decision making. The company has a tight policy and procedures in place for the cost control mechanism and scheduling. However, a rather informal structure is used to limit the scope of work of each employee. Southwest airlines give harmony to the employees to gain experience by their own creative thoughts and ideas. Employees are not limited to a single procedure in which they can get their job done. They are treated as ‘humans’ rather than machines. The financial analysis of the company reveals that company has performed well for numerous years. The net profit figure of 182.6 million in 1995 has risen up to 207.3 million in 1996. The low-cost model and low-fare are the basis of the success that Southwest Airlines enjoy. The aircraft that southwest Airlines use has 243 coach seats as compared to the American’s airlines having 635 seats. The flight meals are cut down as a part of the low cost model Southwest Airlines follow. The short-haul airline, Southwest, does not provide luxury seats and finds services like meals during the flight as unneeded. It rather emphasizes on lowest possible fares and costs to attract more customers who want to travel for shorter distances like from one city to the other. If we try to find out the major challenges that Southwest confronts, it can be noticed that Southwest Airlines has more power over the suppliers when it comes to quench its need of services and products that suppliers bring. Similarly the customers are less

Discuss the contribution of material culture Essay Example for Free

Discuss the contribution of material culture Essay The aim of this essay is to explore how useful material culture studies is to understanding societies which existed under Roman rule, especially those of Gaul and Britain. These provinces of Rome adopted Roman culture and used Roman objects for their own use, which could come under the heading of cultural bricolage, where new cultural items are obtained by attributing new functions to previously existing ones, however I shall address this later on in the essay. Woolf comments that anthropologists and archaeologists use the concept of culture as a way of making sense of the diversity of human societies that cannot be expressed simply in terms of biological variation. It is seen by many to be a more precise way of understanding societies rather than seeing how advanced or rich a society was.1 Studying and understanding social identity can also be seen as an excellent alternative to relying on narratives written by Roman authors who were biased and wrote from a Romano-centric position, and it also allows us to consider other elements, for instance class,status, gender, age, occupation, and religion. Material culture can be defined as the study through artifacts (and other pertinent historical evidence) of belief systemsthe values, ideas, attitudes, and assumptionsof a particular community or society, usually across time. As a study, it is based upon the obvious premise that the existence of a man-made object is concrete evidence of the presence of a human mind operating at the time of fabrication. The common assumption underlying material culture research is that objects made or modified by humans, consciously or unconsciously, directly or indirectly, reflect the belief patters of individuals who made, commissioned, purchased, or used them, and, by extension, the belief patterns of the larger society of which they are a part. 2 Concerning Roman culture, Woolf defines it as the range of objects, beliefs and practices that were characteristic of people who considered themselves to be, and were widely acknowledged as, Roman. It is believed that every man-made object required the operation of some thought and design. Therefore it is the assumption of material culture studies that this thought is a reflection of the culture that produced the man-made objects. With this theory we can see, in some way, how a culture, which had no written records of its existence, lived. One advantage of material culture studies is that it is beneficial to social historians who wish to know about an entire group and not just the elites of a particular society. A useful definition of the term archaeology is that it uses fieldwork and excavation, and the comparative study of sites and objects to compile information about the pastwhich can illuminate aspects of Roman life which were never recorded. However it does have its limitations as it cannot achieve certainty as all known sites and artefacts are merely a surviving sample of what once existed- and not necessarily a representative sample.4 So in understanding identity we may be able to place these artefacts in context as we will know what particular objects are used for certain practices, for instance burial customs or forms of pottery produced.5 Jones defines cultural identity as that aspect of a persons self-conceptualization which results from identification with a broader group in opposition to others on the basis of perceived cultural differentiation and/or common descent..6 Concerning material culture, Pitts chose 12 areas of study, these were: architecture, art, epigraphy (inscriptions in stone), faunal remains(animal bones), floral remains, funerary evidence, literature, monumentality, pottery, settlement (morphology and landscape archaeology) and small finds(portable material culture other than pottery).7 Epigraphic inscriptions allows us to observe how literacy spread through Gaul and Britain, along with helping us to trace an outline of the cultural geography of Roman Gaul8 Woolf also comments that inscriptions are useful as they represent a wide range of Roman cultural customs which included political, cultic, and funerary practices. He adds to this by suggesting that inscriptions should be seen as attempts made by people to assert their identities and to show their achievements in terms of status. Art and architecture are important as it gives us some insight into cultural ideologies, however this type of evidence only really survived if it was owned by the elites of the society, and the art and mosaics were only limited to this class, so it has its biases. Although it does have its uses as we can see how the adoption of villa architecture by the British and Gaulish tribes shows the acceptance and spread of Roman culture throughout the conquered countries.

Monarchy In United Kingdom Essay Example for Free

Monarchy In United Kingdom Essay At an estimated cost of  £202 million a year the British monarchy is the most expensive in Europe and is more than double the cost of the Dutch monarchy.  £202.4 million is equivalent to the cost of 9,560 nurses, 8,200 police officers and more than the total annual Ministry of Defence spending on food (Royal Finances, 2012). What we really have to question is, is it worth it? What do we, as British citizens, gain from paying for such an expensive monarchy when the money could be spent on nursing, policing or the Ministry of Defence? Many believe that the monarchy has run its course and is no longer beneficial to our modern day society; whilst others feel that the monarchy is a symbol of Britain and our patriotic pride. Supporters of the monarchy would argue that the monarchy is one of Britain’s key features to its tourism industry, with nearly four million people visiting the palaces last year, supplying many citizens with temporary seasonal jobs to meet their demands (should Britain scrap the monarchy, 2012). However 2010 online statistics from Visit Britain reveal there are no monarchy related attractions in Britain’s top ten tourist attractions (top 10 English tourist attractions, 2010). This suggests that the British tourism industry could survive without the monarchy and possibly even increase as tourists would be granted full access to Buckingham palace. Currently Buckingham palace is not open to tourists all year round, and when it is the public are only allowed to see a few of the rooms. Therefore if the palace was open all year round, tourist visits could potentially increase. This could generate more revenue and potentially create jobs which may help our country out of the recession (Tourism, 2010). To further support the case that tourism may not be affected, we only have to look at other countries throughout the world. From the 2011 data found by the United Nations World Tourism Organization, we can see that out of the five most visited countries in the world which are France, USA, China, Spain and Italy only Spain has a monarchy (Rosenberg, 2011). For that reason alone we could argue that having no monarchy might not affect our tourism revenue in a negative manner at all, it just further highlights the unnecessary cost of maintaining British monarchy. Without the monarchy in place we would become a republican nation with a president in power. Statistics have revealed that the British monarchy is nearly 112 times more expensive to run than the Irish presidential system and more than twice as expensive as the French semi-presidential system (Royal finances,  2012). This is perhaps further evidence to illustrate that the monarchy is an unnecessary expense, and we should possibly head towards becoming a republican nation with a president who has earned the right to be there; and not just had the power handed to them through hereditary links. Graham Smith (2010), the chief executive of â€Å"Republic†, which campaigns for a democratic alternative to the monarchy believes that the monarchy should be abolished, as hereditary links to the throne are not justifiable. He said in an article online at CNN. â€Å"Were supposed to be a democratic society, in a democratic society there is no room for a head of state who is put there for life and by birth. A hereditary monarch has no place in a society that believes we the people should be in charge.† Power is something that should be earned and whoever is in charge should have the right credentials to exercise power. If power is just handed down to somebody how do we know they are capable of the task in hand? Our current system with a monarchy in place is very out-dated and many other commonwealth countries, for example Australia, are now looking at abolishing the monarchy and becoming a republican nation. The argument here is perhaps it is time for us to look at doing the same and hand over the power to an individual who has earned the right to be there. Many people are strongly of the belief that the monarchy should be abolished and Graham Smith (2010) of the ‘Republic’ asks a very good question â€Å"After 60 years who can quote a famous speech or point to a moment of crisis or celebration when the queen offered leadership and inspiration?† This is the question many people may be asking, and using to question why the monarchy should not be abolished. Although republicans will point towards this to back the abolishment of the monarchy there are many reasons to support the monarchy and not abolish it. The monarchy is a symbol of Britain and with this comes a feeling of great pride and history. In a BBC poll in 2007 80% of people said they wanted to retain the monarchy. This shows how much the monarchy really means to Britain as a nation and symbolises the pride the nation feels towards the monarchy (Should Britain scrap the monarchy, 2012). The monarchy is not just symbolised across Britain, the British monarchy has a world-wide respected status of authority and symbolises nationhood and stability. Without the monarchy in place many monarchists would argue that the country would lose some of its pride and respect throughout the world; they question whether a president would really command the same respect as  the royal family? The respect the monarchy has throughout the world creates good relations with other countries through st ate visits. This is vital in many of our country’s business deals and probably would not be possible with a president in place (Should Britain scrap the monarchy, 2012). The British public have a low perception of and a general disliking for politicians and this would be a disadvantage of a presidential system. The general view of monarchists on politicians is that they have one path minds, their way is always correct and they are only interested in their own personal gains (Heffer, 2011). However, the queen is viewed as a neutral figurehead and brings a level of balance and equality into society where the democratic aspects appear corrupt and full of scandal. We only have to look at the recent expense scandals that tarnished the government to see this. From this we can question: is this really how we want our country run? I imagine the majority of people would answer this with a â€Å"no†. Although there are many good points from tourism statistics that back the abolition, there are also statistics that are in favour of the monarchy, in relation to tourism. Perhaps the country would increase its revenue from tourist attractions alone without a monarchy. However, those statistics do not take into account the royal events that bring millions of pounds into the British economy. The royal wedding in 2011 generated an approximate revenue of  £1-2 billion, and with over two billion estimated television viewers worldwide it shows the popularity of our monarchy throughout the world (Impact on British economy, 2011). With a president in place it is unlikely that you would achieve figures like this for a â€Å"president’s wedding†, it doesn’t have the same appeal. The queen’s diamond jubilee also had a massive boost on the UK economy with a boost of  £409 million. Monarchists would argue that these figures alone are enough to keep the monarchy in place as it out-weighs the counter argument provided by republicans. Overall, after viewing arguments for and against the abolishment of the monarchy, I believe the monarchy should not be abolished. I believe this because without it the country would lose a lot of its worldwide respect. The queen is a symbol of our authority throughout history and commands respect which I feel could not be achieved with a president in place. Whilst everything in society appears corrupt why should we trust a democratic system that would have a president with his own interests at heart? Throughout all of the government’s recent scandals the  monarchy has remained a figure of respect and portrays this image across the world. I do agree with some of the arguments to abolish the monarchy, for example power should be earned not passed down through hereditary links. Nevertheless even though the throne is handed down to them, royalty spend all their lives preparing for the tasks they are required to do. With the inheritance of the throne they also inherit the worldwide respect and I believe that could not be earned by a president. Taking these views into consideration I believe the monarchy should remain intact, and should do for a long time to come.

A Look At Socialization Religion Essay

A Look At Socialization Religion Essay Some of a persons behaviour is natural while most of the behaviour is learnt. When a child comes in the world, he/she is gradually moulded in society into a social being and learns social ways of acting and feeling. His/her existence in the society becomes impossible without this process. This process of moulding and shaping the personality of the human infant is called socialization. In general Socialization is a social training by which every society prescribes its own ways and means of giving social training to its new born members so that they may develop their own personality. Socialization is often referred to as the transmission of culture, the process by which people learn the rules and practices of social groups. Just as we learn a game by playing it, so we learn life by engaging in it. Socialization is definitely a matter of learning and not of biological inheritance. People become what they are by socialization. Through the process of socialization the individual becomes a social person and attains personality. Socialization is the process whereby the individual acquires the conventional patterns of human behaviour. Every person tries to adjust himself/herself to the condition and environment predominantly determined by the society of which he/she is a member. If he/she fails to do so, he/she becomes a social deviant and is brought back into the line by the efforts of the group of which he/she is a member. This process is knows as socialization. It is the opposite of individualization. Some definitions of socialization by different sociologists are g iven below: Bogardus: Socialization is the process of working together, of developing group responsibility, or being guided by the welfare needs of others. W.F. Ogburn: Socialization is the process by which the individual learns to conform to the norms of the group. Peter Worsley explains socialization as the process of transmission of culture, the process whereby men learn the rules and practices of social groups. Harry M. Johnson understands socialization as learning that enables the learner to perform social roles. He further says that it is a process by which individuals acquire the already existing culture of groups they come into. Lundberg says that socialization consists of the complex processes of interaction through which the individual learns the habits, beliefs, skills and standards of judgement that are necessary for his effective participation in social groups and communities. Some terms in sociology relating to socialization: Sociality: It is the capacity to mix with others, to enter into relations with them easily and comfortably. Socialism: It is a theory of future structure of society. Maturation: Maturation refers to the physical and chemical processes of development over which people have comparatively little control. 2. THE PROCESS OF SOCIALIZATION Socialization is a process of transforming the human animal into a human being, of converting the biological being into a social being. It is said that the working of the process of socialization starts long before the child is born. The direct socialization begins only after birth. Factors of the Process of Socialization There are four factors of this process of learning. These are imitation, suggestion, identification and language. Imitation: Imitation is copying of the actions of another by an individual. In imitation the person imitating performs exactly the same activity as the one being performed before him. It is the main factor in the process of socialization of the child. Through imitation a child learns many social behaviour patterns. Language and pronunciation are acquired by the child only through imitation. Suggestion: McDougall defines suggestion as the process of communication resulting in the acceptance with conviction of the communicated proposition in the absence of logically adequate grounds for its acceptance. Suggestion is the process of communicating information which has no logical or self-evident basis. It may be conveyed through language, pictures or some other similar medium. Suggestion influences not only behaviour with others but also ones own private and individual behaviour. Identification: A child cannot make any distinction between his/her organism and environment in his/her early age. At that time most of his/her actions are random of which he/she is not conscious. As the child grows in age, he/she comes to know of the nature of things which satisfy his/her needs and such things become the object of his/her identification. The speed and area of identification increase with the growth in age and through identification the child becomes sociable. Language: As we all know, language is the medium of social intercourse and the means of cultural transmission. At first a child utters syllables having no meaning but gradually the child comes to learn his/her mother-tongue. The language moulds the personality of the individual from infancy. Theories of Socialization The heart of socialization is the development of the self. Gardner Murphy has defined self as the individual as known to the individual. The self of a person is what he/she consciously or unconsciously conceives himself/herself to be. There are mainly three important theories to explain the development of self. (a) C.H. Cooleys Theory of Looking-Glass Self According to him, one develops the concept of self with the help of others. One does not come to form opinions about himself/herself unless and until he/she comes into contact with other people and knows their opinions about him/her. Just as the picture in the mirror gives an image of the physical self, so the perception of others gives an image of social self. There are three principal elements of the looking-glass concept, they are: The imagination of our appearance to the other person The imagination of his judgement of that (imagined) appearance. Some kind of self-feeling such as pride or mortification. The individual develops the idea of self through contact with the primary group, particularly with the members of the family. Thus, the childs view of himself/herself may be affected by the kind of name given by his family or friends. For example, a child called angel by his mother gets a notion of himself which differs from that of a child called rascal. Cooley concludes that the self is social and that self-consciousness would not exist in the absence of society. (b) George Herbert Meads Theory of Self Mead has stated, the individual, largely through interaction, becomes aware of himself/herself. He has said that the individual in order to get a picture of himself/herself plays the roles of others. In seeing himself/herself as others see him/her, the individual is actually putting himself/herself in the place of others, and imagining what their response might be. A new-born infant depends upon his/her mother for his/her needs and identifies himself/herself with her emotionally. Eventually the child differentiates himself/herself from the mother and comes to know the role of the father. The child then differentiates his/her father from his/her mother and then integrates him into the social system. The child learns at an early age that one of the most important ways of controlling his destiny is to influence the feelings of others towards him/her. (c) Freud and His Concept of the Human Mind Sigmund Freud, the father of psycho-analysis has explained the process of socialization in terms of his concepts of Id, Ego and Super ego which constitute the three systems of mind. The id is concerned only with satisfying the animal impulses of a person. The ego serves as the mediator between desire and action. It represses the urges of the id when necessary. The super ego always holds up the behaviour norms of society. It provides the ego the idea of moral and immoral and this in turn intervenes with the id. According to Freud, the individuals super ego is a reflection of his parents standards of right and wrong. Thus, logically the child, in its socialization process adopts the norms of conduct of the society through the super ego. 3. AGENCIES OF SOCIALIZATION The process of socialization is operative throughout life. What a child is going to be is more important than what he is. It is socialization which turns the child into a useful member of the society and gives him/her social maturity. The chief agencies of socialization are the following: The Family: The process of socialization begins for every one of us in the family. They are not only closely related to the child but physically also they are nearer to the child than others. The child learns respect for persons in authority. The environment of a family influences the growth of a child. Of the parents it is the mother who first begins the process of socialization. The School: The school is the second agency of socialization. The education the child gets in the school moulds hi/her ideas and attitudes. Education is of great importance in socialization. The communication they receive from their teachers help to socialize them and to make them finally mature members of their societies. The Playmates or Friends: The relation between a child and his/her playmates is one of equality. It is based on cooperation and mutual understanding. The child acquires something from his/her friends and playmates which he cannot acquire from parents. From the friends the child acquires cooperative morality and some of the informal aspects of culture like fashions, fads, crazes, modes of gratification and forbidden knowledge. The knowledge of such things is necessary from the social point of view. The Church: Though in modern society the importance of religion has diminished, yet it continues to mould our beliefs and ways of life. When a child sees his/her parents going to the temple and performing religious ceremonies, he/she listens to the religious sermons which may determine his course of life and shape his ideas. The State: The state makes laws for the people and lays down the modes of conduct expected of them. If people fail to adjust their behaviour in accordance with the laws of the state, they may be punished for such failure. Hence the state also moulds our behaviour. 4. ELEMENTS OF SOCIALIZATION There are there elements which play their part in the socialization process of the individual, they are: The physical and psychological heritage of the individual. The environment in which he is born, and Culture in which he is because of the action and interaction between these elements. 5. ROLE OF SOCIALIZATION Socialization is the most important factor in personality development. Some importances of socialization are listed below: Socialization converts a person, the biological being into a person, the social being. Socialization contributes to the development of personality. It helps to become disciplined. It helps to enact different roles. It provides the knowledge of skills. It helps to develop right aspiration in life. It contributes of the stability of the social order. Socialization helps to reduce social distance. It provides scope for building the bright future. It helps the transmission of culture. 6. SOCIALIZATION OF ADULTS Socialization is a life-long process. At no point in the life of a person it comes to an end. The socialization of adults is easier than the socialization of children. The socialization of adults can be a prolonged and a tough process. This is particularly so when the skills to be learnt are complex and the responsibilities of the role are heavy. Generally adult socialization is designed to help the person gain specific skills. 7. INDIVIDUALIZATION Generally speaking, individualization is the opposite of socialization. It is that social process which tends to make the individuals more or less independent of their own. Individualization is the process in which people come to know themselves and acquire the sense of inner responsibility. Socialization brings people into relation with others; individualization makes him autonomous or self-determining. It is the process carried through by the individual and the society, and is primarily a mental process which is being spread through the prevailing ideas. Aspects of Individualization Mannheim has distinguished four main aspects of individualization. These aspects are: Individualization as a process of learning different from other people: The external differentiation of individuals leads to the formation of new groups. The people isolated from other people develop different types of personality. Individualization on the level of new forms of self regarding attitudes: The individualization comes to feels himself/herself as superior and separate from others and evaluates himself/herself in high terms. The person begins to regard his/her life and character as unique. Individualization through objects: Some people have a fixed feeling towards certain people and objects. Many factors influence the individual choice such as wealth or the process of modern production and distribution. Family conditions also shape the wishes of the individual. Individualization as a kind of deepening into ourselves: The feeling of solitary can develop a feeling of privacy and partial isolation in an individual. It leads to introspection which is again another from of individualization. 8. CONCLUSION The importance of socialized attitudes cannot be minimized in a society. A person with socialized attitudes would no do any work which is socially harmful. A socialized citizen would place human welfare above his individual gain. He would put human values above all else. Modern society has still to solve some basic problems of socialization at all stages of childhood and youth. The improvement of socialization offers one of the greatest possibilities for the future alteration of human nature and human society.

Learning About On-Line Communities :: Internet Technology Computer Chats Essays

Learning About On-Line Communities Section 1: What I Know, Assume or Imagine. What I know, or rather, what I assume I know, about on-line communities is extremely limited since I do not really participate in these types of communities myself. I have virtually no experience in the area of on-line communities and have never actually attempted to join, or even browse, through them. Everything that I think that I know about this area of interest is simply what I have heard from my friends or family regarding their experiences in various chat rooms and other on-line communities. What I assume I know is also based partially on the bits and pieces of information that I gather occasionally from the media. When certain investigative report programs air information that reveals research from various web sites such as the different types of web sites that are available, and the types of people that might be found in certain chat rooms, I begin to grow more curious. In fact, I once watched an investigative report show that revealed how easy it is to set up your own web site from your living room. The amount of people that decided to create their own web sites for assorted reasons is not as interesting to me as the amount of people that are enticed into logging on to these web sights. Several areas of interest even include simply watching the creator of the web site as they go about their daily activities in their living room. Some online "groupies" have even become so fascinated with certain web sights that they enjoy watching the host of the site sleep or use the bathroom. I am sure that these types of communities are merely the tip of the iceberg in the vast ocean of what is available a s far as on-line communities. What interests me most about the various web sites and on-line communities available to the public is the fact that so many people are consumed by these alternative realities and seem to enjoy living in a world where they can create their alter egos. A lot of people seem to really enjoy, or perhaps even have a deep need, to create enriched versions of them. People that often engage in this activity of creating a generous picture of who they actually are have a purpose of attracting other individuals who the embellishers might feel would, otherwise, not be attracted to enlist in conversation with them.

Instrumental History of the Drums :: Instruments Drums Music Orchestra Essays

Instrumental History of the Drums The first instrumental drum was called a timpani or kettledrums. This drums origin is of Eastern origin. Small kettledrums were introduced into Europe as early as the 13th century. The European kettledrum , which is used in American orchestras also, derives its special sound from the size and shape and diameter of its bowl. This bowl is usually made of copper or fiberglass. Another primary drum is the snare drum. It was developed drom double-skinned drum of medieval times known as the tabor. This drum, also called a side drum , has its distinctive feature several gut or wire strings that stretch across the instruments lower skin. The upperskin is struck with a drum stick, while being struck the strings vibrate, giving this instrument its characteristic crisp staccato. This small medieval instrumnet gradually increased size, about the 15th century. It was so often combined in a performance with a fife that these two instrumnets became closely associated with one another. A fife is a small flute having from six to eight finger holes and it also has no key, used mainly with drums in playing marches. The tenor drum is closely related to the snare drum. It is somewhat larger in size and it has no snares across its lower skin. This drum is played with sofft felt covered sticks and it produces a huskier sound. While it is occasionally used in the orchestra this type of drum is found more frequently in military marching bands. The largest drum in the percussion family is the bass drum. The bass drum of the classical era, though not equiped with snares, was infact a very deep snare drum that was set up in a horizontal position to be played. This instrument was eventually replaced by the bass drum that is now familiar-- a large and shallow instrument with skins on either of its two sides.

The Eighteenth Emergency - Look closely at the words used by Byars by analysing the words used in the quotes. :: English Literature

The Eighteenth Emergency - Look closely at the words used by Byars by analysing the words used in the quotes. ‘The Eighteenth Emergency’ Target: Look closely at the words used by Byars by analysing the words used in the quotes. At the beginning of the novel ‘The Eighteenth Emergency’ Byars presents Mouse as being scared because Marv is after him. In the middle Byars describes encounters between Marv and Mouse in a way that creates tension. Later on in the novel Byars presents Mouse as beginning to change because he was only thumped in the mouth by Marv. At the end of the novel Mouse is shown to be bold and strong, and therefore Mouse is shown to change from being weak and minute in the world to being courageous and confident in himself. At the beginning of the novel Mouse is presented as being really scared and weak because Marv is after him. The text ‘Some boys are going to kill me’ shows that he is scared and exaggerating. Also ‘He started thinking again about Marv Hammerman’ is showing he is always thinking about him, which shows he is worried. ‘He came up in his mind the way monsters do in horror movies, big and powerful with the same cold, unreal eyes.’ This shows you what Mouse thinks Marv looks like, big and a person who doesn’t care how scruffy he is, despite his power to frighten people. Monsters in horror movies tend to be strong, scary characters. ‘Cold, unreal eyes’ suggests that Marv Hammerman has no feelings which is not normal and suggests he is animal-like. In the middle of the exciting story, Byars describes encounters between Marv Hammerman and Mouse in a way that we are made to feel sorry for Mouse even though it is his fault, also it creates tension. The sentence ‘Mouse thought his own face might have been made of thin rubber, it was changing expression so rapidly’ shows he doesn’t know what to do, and is just standing, waiting for Hammerman to hit him. Also, Byars is holding back information in the sentence as she is not telling us whether his expressions are of hatred or worrying. ‘Hammermans nostrils widened a little, and Mouse wondered if Hammerman could smell fear the way animals could.’ The words ‘nostrils widened’ and ‘smell fear’ suggests Mouse is relating Marv Hammerman to a savage beast, ready to pounce. Later in the novel Mouse is presented as a changed boy because he retaliated a little which stops Marv Hammerman from hitting him again. This suggests that Mouse had found courage. The phrase, ‘Mouse seemed bigger’ shows us that he is more noticeable by people

The Significance of internal control for management

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay & A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung & A ; Coram & A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne'er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson & A ; Sisto & A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay & A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung & A ; Coram & A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson & A ; Sisto & A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P & A ; Coram, P & A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley & A ; Sons Australia, Ltd. Leeson, D & A ; Sisto, S, D & A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n't recognize it before accepts battle. In order to assist the member to make up one's mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay & A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client.