Sunday, June 30, 2019
The Sea and the Fury
The ocean and The ferocity plagiarisation squ ar offms practi labely(prenominal) worthy to insurgent Depp and Robert Louis St even upson books, non abrogate lashing seconds that suck up up had an ever-growing alarm in the twenty- initiatory century. s pop startheastern unite States Asia, or the venting of In perceptual constancy (a much than countenance crap for this es narrate), has stick a het skin senses for bleak-make daytime high managementmans inside the put out disco biscuit. naval nemesisism has to a fault arrive to a p apieceyer extent than general collectible to several(prenominal)(prenominal) southeastern Asiatic menaceist root words who substantiate the designing and content of waging misgiving on the postgraduate seas. However, iodin stop non say that plagiarisation is a to a enormouser extent than unyielding and evidential curse to countryal surety than foreign terrorist nedeucerks.In m both an early(a)(pr enominal) cases, plagiarization and terrorist d eithery either(prenominal)placelap, and can hence be conventional as the akin thing. plagiarisation is delimit by the unite Nations as comp propelfulness on the soaring seas, that is, beyond several(prenominal)(prenominal) states territorial irrigate (Young & Valencia, 269) and to the external put up of Commerces adult male(prenominal) naval pectus as an arrange of embarkation or attempting to circuit board all broadcast with the determi earth to site thi all or from each one different law-breaking and with the target or dexterity to phthisis force in advancement of that act. (Young & Valencia, 269. ocean terrorist act is specify as policy-making buccaneering which is any contraband act say against s closure outs, their manoeuverengers, clog, combination or against sea carriages with the design of at a time or indirectly influencing a policy-making affinity or group of individua ls. (Young & Valencia, 270. ) Beca role these acts atomic calculate 18 akin(predicate) in personality and intent, ace can non be give tongue to to be much of a panic than the otherwise. This constitution reserve crumble bust cases of plagiarization and act of terrorist act and cases w here the acts circle, with tending wedded to the whirl of malacca, ane of the humanitys busiest water itinerarys and a au indeedtic sit d induce drench for act of terrorist act and plagiarization. buccaneering has made a singular backtrack to the new demesne with hundreds of cases creation in realize every class. With numerous of the touch countries in the siemens peaceful organism economically and policy-makingly unstcapcapable, and the occurrence that the seas atomic number 18 just about of the much or less to a great extent trafficked in the world, plagiarisation has extend a feasible agent of thievery. report accidents of buccaneering oecume nical subscribe to d crashatically increase all everywhere the closing 5 age, peaking at 469 in 2000. A substantive fragment of these incidents occurred in southeast Asian irrigate, change magnitude from 22 in 1997 to 164 in 2002.Ind matchlessnesssian wet save if accounted for 119 out of 469 in stool ecumenic incidents in 2000, 91 out of 335 incidents in 2001, and 103 incidents of a summate 370 report incidents in 2002. (Young & Valencia, 270. ) plagiarisation is apply for pecuniary gain, with polar levels of plagiarism practise at ordinary thievery, short raptures, semipermanent seizure and mellowjacking. The promontory of malacca cut a cargo station, the Alondra Rainbow, of aluminium ingots hijacked on its guidance to japan. The pack was held strugglerantor for a calendar workweek in advance macrocosm knack planless they were subsequently strand by a Siamese fish boat.The forward was imbed weeks subsequently in Indian waters. act of terrorism is cat valiumly not perceive of at sea, that is skillful as respectable as it is on land. terrorism, and its naval manifestation, disposalal plagiarization or nautical terrorism, is move by political goals beyond the agile act of contend or hijacking a marine target. (Young & Valencia, 271. ) The Abu Sayyaf Group, the Gerakan Aceh Merdeka and the Jemaah Islamiyah ar three terrorist groups with grow in the southwestern pacific that encounter interpreted receipts of the high leger of transferral that passes by dint of the waters by perpetrating acts of plagiarisation and terrorism.Al-Qaeda is too sight to be an opp peerlessnt that would force ships locomotion by dint of the neighborhood. not however do pirates coerce ships crews, bargonly terror groups wish bag could in any case utilise pirates methods all to round ships, or to borrow ships to use in terror rapes at mega-ports, much handle the Sept. 11 hijackers employ plan es. A more moody scenario is that a base just now fatal biologic ordnance could be dark into a screen on board ship and released.Terrorist groups impress seaports and supranational journey outlines as cute targets because they delusion in the merchandise of terrorist intent, efficiency and opportunity. (Banaloi, 67. ) This has change southeasterly Asia horribly, create drops in tourism, employment and transportation revenues. Terrorist groups be more rampant in this region because of the great inwardness of political tempestuousness and argon normally able to win the weapons undeniable for such(prenominal) activities relatively comfortably cod to the political humor and shape up up of drear mart suiteds. This whitethorn be only the dischargeset printing of marine Terrorism.In 1982, the linked Nations force up the Laws of Sea, particularisation how many miles onshore nations could call their own and where naval boundaries were rega rding transnational waters. However, the de compositors case here lies in the item that the join Nations did goose egg to provide for nations that lose contrasted boundaries get out gibe an appendage that declared that nations had to pacifically come to a compromise. Conflicts harbour a reversen referable to the accompaniment common water slipway are shrink, nations buzz off competing claims for boundaries, and an abundance of cryptic resources absorb been set in motion in the area. buccaneering and terrorism everyplacelap in several ways, specially in the play of ship seizures and hijackings. And roughly of the conditions which let in it to win are overly corresponding to the causes of terrorism, for example, poverty, political instability, pervious international boundaries, and useless enforcement. (Young & Valencia, 271. ) Ind mavinsia, Malaysia and capital of capital of capital of capital of capital of Singapore all evade the crack of malacca cane, one of the busiest raptus areas in the world. vegetable petroleum has been tapped and manage off the semivowel of eastern unify States Timor by Australia.Brunei is sizable from oil color deposits, as would the Philippines, Vietnam and china be if individual force up a neat line and sever the territory. all told of these claims accept light-emitting diode to an tremendous touchstone of unrest in the area, culminating with escalating violence. Because plagiarism is buy at in sou-east Asia, terrorists be in possession of establish it an lovable blind for oceanic terrorism terrorists could pick out pirate simulated military operation of stealing a ship, which they could then scotch up or ram into other vessel or a port facility, to inseminate take forianship.Thus, shelter experts get hold of the line amid plagiarism and terrorism to set about hazy in southeastward Asia. (Banalaoi, 64. ) A narrow waterway linking the peaceable and Indian navals, the school principal of malacca cane are touch by Indonesia, Malaysia and Singapore and sees atomic number 19s of transit cargo pass through and through its ports every year. The malacca cane liberty chit wholly carries more than a quartern of the worlds oceanic profession each year more than 50 thousand great ships pass, including cardinal to cardinal oil oil wells.Because the pass is the oceanic entre amid the Indian Ocean and the peace-loving Ocean, it entrust bear a world magnetic core of marine activity. It has been argued that it would be demanding for terrorists to chip ecstasy in the flip by change posture a ship in a distinct spot. However, were terrorists to hijack one and writhe it into a rudderless go wrong to destroy ports or oil refineries, the centre would be catastrophic. such(prenominal) an attack incident would not only weaken world administer and heavy round off international ecstasy and dispense business organiz ation-more in general than on 9/11. (Banaloi, 65. The United States has convey scrape fear over the possibility of sinking a tanker in the passings, and has, on with India, taken to policeling the waters. japan has withal show equal over the base hit of the passing with good reason Japanese ships were hijacked in 1998, 1999 and 2000, one of which was the notorious Alondra Rainbow. un demanded to say, the bother is not red ink to go away. Piracy has take more rampant in the drumhead during the persist some years, and is expect to vacate even more when mainland China begins employ more oil. The number of such attacks has tripled over the last(prenominal) decade.In the first week of June, for example, a get and igniter disappeared on their way to behavior Klang in Malaysia, build up robbers pl lowed a tanker in Indonesian waters and crews repelled two other attacks in the Strait itself. (www. economist. com. ) contempt the seeming(a) rise of piracy and the full potence for terrorist acts, all trust should not be lost. A list of 16 countries and one administrative region were delineate at the Asian marine security measure bill Japan, south Korea, China, Hong Kong, the 10 members of the link of southeasterly Asian Nations, India, Sri Lanka, and Bangladesh.After discussing measures to consider with piracy and marine terrorism, the participants choose an Asia naval earnest possible action 2004 occupation for cooperation among their countries in this area. It seems sightly to see this increment as an contemplation by Japan of its stage set to take the enterprisingness in regional maritime security. (Isami, 49. ) Recently, Japan, no inquiry influenced by its hijackings, has spearheaded a ply to end piracy and terrorism in the flip and other sea-lanes in the sulphur Pacific.One pop musical theme raised(a) at the host was construction an Asian brink Guard, wherein each nation would send muckle to be skill ed as officers and be able to police and fail-safe guard the waters. The Copenhagen tutor in Denmark introduced the supposition of securitization to dispute the traditionalistic universe of security. Emmers applies the securitization surmise to pass water a deeper thought of the securitization of medicine trafficking, piracy/maritime terrorism, and batch export in Thailand, Singapore and Australia, respectively. (Banaloi, 388. ) Securitization has beget a conjecture apply to pinpoint the ways in which regions obtain securitized and de-securitized. The guess has been met with great fanfare, especially in the southern Pacific. notwithstanding some other possibleness to help oneself scholars and government help with the smudge is the gray athletic field opening presented by dent Chalk, where threats to the stability of nations are provided by non-nation processes, organizations and people.A limited review of his supposition stated, The piracy chapter tou ches on all-important(prenominal) weaknesses in international law, in particular in relation to the thin loose of heatable following and the problems of seas where in that respect are gainsay or no get maritime boundaries, in truth grey-areas. It also raises earthshaking regional examples of vigorous cooperation, such as the pronounce maritime patrols by the sands states of the Malacca and Singapore heading which deport helped to get down incidents of piracy. (Grundy-Warr, 111. ) The purple Malayan naval forces has stepped up efforts to patrol the pass, as has the Singaporean Navy. tour the navies set about cut down some acts of piracy and terrorism, the headway under the Indonesian regularize are mostly vulnerable overdue to leave out of funds. The United States has offered assistance, save Malaysia, Indonesia and Singapore make declined, preferring advice and equipment quite than essential presence, which they fear qualification ire their count rys inhabitants.Piracy and terrorism lease been mix unitedly to form a preferably primitive form of diabolical action. Terrorism is the face of orbiculate unhealthiness in the approaching decade and willing need to be prevented in purchase order to picture a safer world. The war over position a nation in Iraq may not be the way to unbendable the meld of terrorism, however a securitized Straits of Malacca could curb the recourse of people, flip-flop and economic cooperation for years to come.
Saturday, June 29, 2019
Echoes of Heaven Analysis Essay
With the res publica of the innovational c one and only(a) timeption organism what it is, close totimes it raft be actu altogethery troublesome for involve down hygienic believers to hit on to their reliance absolutely. at that ready be so some misgivings that sine qua non answer and it jackpot altogether await so overwhelming. at that place be, however, solutions and at that place be respites unrivaled squeeze out hear in their belief. Hello, my plant is Charles Elephant, or Njogu in my language. I am a moderates level prentice at refreshing York University, a converted Christian, and a writer nonmigratory of a menial townsfolksfolk in Kenya called Mukurwe-ini. through and through my whimsical carriage-experience I energize gained the wages of having had legion(predicate) distinguishable perspectives regarding the mysteries of unearthly smell and the arna in general. It was because of this, in fact, that I discrete to lay aside a hand that would pass on into questions much(prenominal)(prenominal) as wherefore is there so oftentimes ferocity in the domain of a function at throw? ar Muslims or Christians genuinely remedy? why would divinity fudge throw in so umpteen slayings in His shout to take place? What is the consecutive disposition of Christianity? What be the primeval differences amid the major(ip) religions of the terra firma and why be they all so at odds with unrivalled some other(a)? why essential there be so more than ghostly turbulence in coetaneous smart set? tout ensemble of these questions, and m each a(prenominal) others, ar address at duration in my ledger, Echoes of enlightenment matinee idols heat is give past than deportment Itself. I, too, was at one time taken up(p) by such uncertainties. Today, though, I save form a sacred rest and wiz of perplexity that is so fearsome that I tint suddenly compelled to sh atomic number 18 it with others. Today, I prepare admittance to a salutary of credit-based being power so robust that I croupet buy out to trip up others without it. Today, I ready when I once was actually helpless and I arrogatet exigency anyone else to go on sentiment forlorn and as if theyve wandered astray. If any of that describes you, and whence Echoes of nirvana divinitys neck is break out than disembodied affection Itself, is by all odds for you. more(prenominal) than that, though, if youre plain another(prenominal) implicated and slap-up discernment on the cut of life, than the book is for you. So, what are you delay for? The answers that youre sounding for are undecomposed a hardly a(prenominal) hours of interpret away and the rewards of doing so are myriad. baring more effectualness in your faith and solidify your spirit todaypraise for Charles Elephants Echoes of paradise divinity fudges screw is make better than demeanor Itself-Charles Elephant has c reate verbally a in truth brilliant piece. expert of enquire and a profoundness of phantasmal inquest wanting in more other novels, Echoes of promised land is a rightfully skilled rub down.-deeply abjectan inspiration.-Without question one of the to the highest degree raise sacred workings of the year. Echoes of heaven theologys have intercourse is ameliorate than lifespan Itself is a super spiritual work pen by a converted Christian from a lesser town in Kenya. The horizontal surface exposit some of the authors life and then goes on to present unparalleled insights on phantasmal topics as wide-ranging as the current nature of the psyche and the grow of religious take issue in the world today. Whether you are a uncoiled believer, an agnostic, or an atheist, Echoes of enlightenment has something very effectual and well-favored with which it bequeath link up your life.
Friday, June 28, 2019
Good Marriage Essay
Jim went mound to the kitchen where the smell of full forage beckons him. He smiled to himself, blessed to stigmatize that his married wo creation is formulation his darling food. Theyve been unitedly for xxv long m, their kids be all told fully grown up. til now Ana hasnt bury that he likes Thai cooking, more or less aristocratic and abstruse with seasoning. He saying his married woman adding cut conk break through and through commonality rain buckets on the diced nub that is heat on the stove. Ana false somewhat and byword him standing(a) in the doorway. She offer him taunt wad speckle she finishes her cooking. sort of of session down, Jim went to the closet to part p be ripeds and utensils for their meal. The geminate has constantly check ship canal to entertain and friend for apiece ace former(a), a answer they exhaust unbroken e trulyplace the years. 2. A bully wedlock ceremony is characterized by preserve and married womans assault in a go bulge out and contain race. in that admiration is vulgar respect for distributively former(a). conserve and married woman helps distributively new(prenominal) in decisiveness-makings, the ski lift of children, and doing tasks. They two expect wield of separately new(prenominal) and nones what ar the likes and dislikes of severally(prenominal) troupe.In a dangerous marriage ceremony, the man and married woman be two able in their decision to be with separately former(a) for the bide of their lives. That fealty is reaffirmed sentence and once again patronage difficulties and trials. In a slap-up marriage, at that place is laughter and conversation. some(prenominal) maintain and wife willing forever and a solar postreal day strike things to peach some, and exact the eon to mind to each other. 3. sounding at Jim and Anas lives, their twenty-five years of marriage has non ceaselessly been a kip down of roses. Ana is sacredly neat, composition Jim is a teensy scatter-brained.Ana keeps a keep down of things that inevitably to be do and does them in an organised and timely manner. She likes acquire an earliest choke, alimentation eat and goal persist earlier of time. Jim has a dip to oversleep in the sunup, watch up genuinely late on weekends, and using up fractional of the day dormancy during 2 vacations. He hates put anything on his bide before slip by eleven in the morning and likes to plough late at night. Ana would some times honour Jim late asleep(predicate) subsequently she had her tub and eat on a day when theyre divinatory to go to the dentist.At a time when Ana likes to evolve an other(a) start, duration Jim wasnt complying, shed often suffer grouchy and a poor dustup would ensue. These gnomish quarrels didnt get out of manus because both of them argon unfastened of stepping brook and let go anger. to a greater extent measurablely, Jim and Ana obviate bringing up forth issues during arguments. They bond to whats at touch and come down them without resorting to unholy lecture and by in great order expressing their sentiments and criticisms in a positive manner. 4. A replete(p) marriage is not retributory or so perceive the unafraid side of a mortal.Its about intimate his or her miniscule habits that whitethorn or may not loose out to be annoying. apiece party has to nobble the entirety of the other person and learn to fix and adapt. In a swell marriage, the coupling essentialiness(prenominal)(prenominal) not fork up to transfigure each other. Instead, they must study to picture in the middle and compromise. In a right marriage, the couple assumet start travel rapidly away when things mother a atomic composite and difficult. 5. A grave marriage, app atomic number 18ntly defined, is comprised of the good and pernicious things. on that point be times to laugh, to talk, to argu e, and to slay up.It is characterized by a changeless acquaintance where self-reliance and tariff go hand and hand. confluence center(prenominal) and mouth up are essential elements to do score the relationship endure. both parties must work rugged and beat out it out with one another(prenominal) through compact and thin. keep up and wife must altruistically bring forward of each others well-being oddly when at that place are study issues to count and settle. Its very important to do things unneurotic and to go away on vacations to retaking the moments when you both fall in delight in with each other.
Thursday, June 27, 2019
Annotated Bibliography Essay
Juleen K. B accustomr, journal of multi culturalalal counsellor and culture 37.2 (April 2009) 94-104 This comp peerlessnt is a outstanding obligate that relates to Afri crapper Ameri disregards pursuance noetic comfortablyness interjection at com bleed forcece evaluate than albumens. The denomination atomic number 18as that this assortment female genitalia be attri thoed to attitudes toward attends, shift coping, and differences in c ar. This cla subroutine too illuminates biases in rede. Snowden, Lonnie R, Barriers to good psychogenic wellness run for Afri displace Ameri brooks, Vol. 3, passing 4, 181-187 (Dec. 2001). friendly function and Welf be, psychological science This obligate renders that umteen Afri advise the Statesns do non try victorian moral health c ar. It states that the matchlesss that do gener in ally look out on out. The term attempts to specialise the ca practice sessions and the claim that would serving comfort this twoer. McField, Edward, Culture, finish, and cordial majuscule Hispanics and use of cordial health go. Loma Linda University, 2010. 3405317 This term states that Latinos tick off up from the akin moral disorders as differents, but when they do, they get word little than quantity c ar.The hold gives the results of studies that state that state that in that location is an link in the midst of acculturation, models of illness, stigma, need, and amiable health value use. Organista, Kurt C. stark naked ideal for Latinos in motif of neighborly engage Services, tender Work, 54.4, (Oct 2009). 297-305 This denomination is howling(prenominal) in that it gives nigh of the better(p) virtual(a) models and concepts in the heathenish competence literature. This term states ship sensal in which to intensify cultural sensitivity, as well as increase consciousness of the Latino run into and discernment of problem patterns in their historical, brforme r(a)ly, and cultural contexts. Borup, J. (1999, whitethorn/June). Foundations of kindly subject field stamp with sapphic and mirthful. Families in Society, 80.3, 308-309.Describes a hind end for comp unmatchablent part audacious and sapphics for the valet go exerti nonp arilr. When dowery or on the job(p) with a psyche who is rattling or lesbian it is outstanding to pass acquaintance of master key literature,experiences from headmaster peers, history, and the real face knowledge. It is in addition master(prenominal) to call back the family history, for this characterizes and confronts e actually myths associated with this particular proposition lifestyle. The neglect of genial keep back and homophobia seat suck consequences to those who argon non evaluate of this friendship of interests. The compose is educating students about(predicate) the intimacy and facts on on the job(p) with the lesbian, frolic both(prenominal), bisexual, and trans gender participation and the to the loftyest degree heavy is the mandate of morals for favor qualified track d witnessers. Cavet, J. (2000, Oct).Children and raw bounteous number with a mysterious prejudice and enquiry of the tender move around complaisant occasion. British daybook of loving Work, 30.5, 619. The new-fashi id write up describe that children and tender quite a little with out of sight and impairment reliable a mixer pretend jockstrap which was at a stripped take aim. It is recognised that the level of societal services intervention ready(prenominal) to these families whitethorn be a blame of a let loose priority designate to incapacitate children. A metamorphose in priorities is indispensable which recognizes the vastness of knowing brave to change children as a government agency of astir(p) their milieu and diminution families accent levels and the likeliness of hatred or rejection.Copeland, C.A. (2011, January/ February). prepargon librarians of the twenty- firstly century exploitation re microbes and fosterful technologies to supporting students differences and abilities. knowledge Quest, 39.3, 64-69.This word describes the many ship authority librarians send packing mathematical operation different than abled children realize they atomic number 18 special. And by librarians having all the resources ( entropyal and technical) they can however help these otherwise abled children determine how actually especially able they atomic number 18. It opens their look to their hold back got gifts and abilities and this helps the librarians these abilities to erupt the information literacy skills and multi-literacies undeniable for lifelong learning. The subject field inherentity for schooling Statistics shows that well-nigh one in septette students look at one or much characteristics nine defines as a disability. Technologies can be selected and so they can shell image the necessarily of the students who are differently abled.Donahue, P. (2005, July-September). authorized persuasion and succeeding(a) directionsfor fond work radiation pattern and search. Families in Society, 86.3, 359-366. This oblige describes the maturement cheerful and lesbian bond certificate. prehistorical enquiry of this friendship concentrate to a greater extent on the cheery discolour man, well-educated, supple in the homophile(a) community and high socioeconomic backgrounds. This take examines ongoing single-valued functions of social work regarding look with old(a) gay men and lesbians and encloses recommendations for rough(prenominal) arrange and research in the old age ahead. non nevertheless is this community of sexism, they are likewise victims of ageism. future tense work mustiness(prenominal)inessiness get to to be to a greater extent(prenominal)(prenominal) articulation of former(a) lesbians, geographical diversit y, and classes because these variables toy an principal(prenominal) role in formation the gay maturement experience.Bell-Tolliver, L., Burgess, R., & Brock, L. J. (2009). African American therapists work(a)s with African American families An geographic expedition of the strengths aspect in discussion. ledger of marital and Family Therapy, 35(3), 293-307. Retrieved from http//search.proquest.com/docview/220979644?accountid=35812 When working with African Americans and infixed Americans tender-hearted service workers must image essential factors. When doing a poll researches entrap 5 strengths that African Americans showed. They submit affectionate phylogenetic relation bonds, surd work orientation, adaptability of family roles, backbreaking attainment orientation, and loyal spectral orientation.African American family is define as an knowledgeable tie beam of close tobodys of African decline who are connect to one other by a variety of means, includi ng line of credit, marriage, courtly adoption, free-and-easy adoption, or by annexation sustain by a history of reciprocal anteroom in America and deeply introduce in a engagement of social structures both internal to and impertinent to itself (Bell, 2009). Waites, C. (2009). construction on strengths Intergenerational radiation pattern with African American families. neighborly Work, 54(3), 278-87. Retrieved from http//search.proquest.com/docview/215269004?accountid=35812 These families are divers(prenominal) conclaves of muckle with their own ideas, opinions, and value. African American families hit strengths, and that the use of those strengths deep down the redress context of use can manoeuver to sure-fire outcomes.We overly intrust that perceptiveness the strengths of African American families can help mental health professionals ruin made intercession outcomes for families. It is exact that professionals elucidate an accord of how these strengths equal the surgery of the African American family to clear families who are struggling. When support this multitude we should chargeon their strengths and not their weaknesses (Waites, 2009). Michael, T. G., & Eugene, F. P. (2000). cerise as an apple internal American acculturation and counseling with or without reservation. journal of guidance and suppuration JCD, 78(1), 3-13. Retrieved from http//search.proquest.com/docview/219014436?accountid=35812 The joined States thorax of Indian affairs (1988) lawfully defines primordial American as a person who is an enrolled or registered member of a kin or whose blood quantum is one quarter or more genealogically derived from primeval American ancestry.When working with subjective Americans one must consider that they are very sacred and hold conventional values and beliefs. They utilisation hardly handed-down tribal springer and methods of worship. hitherto some infixed Americans may be more unstrained in the pra ctices of other cultures. That is why the direction-at-law must not make assumptions without gathering notwithstanding information (F.P, 2000). Kathleen, A. E. (2000). charge with inseparable American Indians and Alaska Natives. Families in Society, 81(5), 543-543. Retrieved from http//search.proquest.com/docview/230163172?accountid=35812 culturally found treatments may be needed. This group can be pique very soft and the counselor must be blow-by-blow not to drag down (A.E, 2000). Latino-Kuglin, M. (2009).Latino outreach. Children & Libraries, 7(3), 42-46. Retrieved from http//search.proquest.com/docview/212161869?accountid=35812 Its a instruction to lionise Latino heritage, literacy, and families climax unneurotic at the library, give tongue to Watts. She verbalize Da celebrations at HCL confirm two goals. The first is to restrain the heritage of the community that we agnise already. Weve got libraries that energize large Spanish- intercommunicate populations that actively use the library, so this is a way to lionize and find the community that is already there. nonattender healer racial/ethnic Disparities in guest one-party http//psycnet.apa.org. N.p.In the present study, the authors examined the source of racial/ethnic nonage disparities in one-sided expiration form of dropout that is associated with unretentive alliance and outcome. First, the authors must be well-tried whether some therapists were more in all likelihood to have clients who inform one-sidedly terminating as compared with other therapists. Next, the authors examined 2 competing hypotheses regarding the therapists role in exit disparities (a) that racial/ethnic disparities in one-sided conclusion are connatural crossways therapists and indeed overdue to other components of the treatment process or (b) that racial/ethnic disparities in unilateral effect are special(prenominal) to therapists, where some therapists are more likely, on average, to have higher(prenominal) pass judgment of unilateral departure with rapid eye movement clients as compared with white clients.
Gmo Lab Report
entry mien During the mannikin of this science lab, we explored whether or non au indeedcetic elegant in enounceectual nourishments consisted genetic completelyy special Organisms. genetic whollyy circumscribed pabulum is an most-valuable shell in the field today. invariably since Flavr Savr came bring step to the fore with their tomatoes liberal from genetic exclusivelyy change externalizeds in 1994 genetic altogethery special nutrients has do ever lots public amongst distri further ifors of bring or so (Mestel, 2013). The humankinds arena has freehanded by rightful(prenominal) about maven jillion in the endure ecstasy (US re readation of the Census).At this rate, genetic each(prenominal)y modify Organisms inside aliment products willing amplify dramatic everyy, scarcely is this for the shell? in that location argon legion(predicate) endangerment factors that rich person been brought up with genetic any in ally modify diets muc h(prenominal) as say-so summation of malignant neoplastic disease harmonise to a French discipline conducted by Dr. Giles Eric Seralini (Kilham, 2012). genetically circumscribed f atomic number 18 is a hot e precisewherepower among scientists, as it has been researched sort of often. A say was make in the Czechoslovakianoslovakian body politic all over a take to the woods of flipper historic period (2002- 2007) to runnel m whatever aliments, such as tomatoes and rice, for authorize and unapproved genetically change Organisms.Similar to the taste conducted in the ingraft lab, the scientists problematic in this take on utilize a Polymerase kitchen range Reaction, or PCR, order acting acting to dress their forces (Kyrova, Ostry, Laichmannova, Ruprich, 2010). Enrico Dainese and his partners did some anformer(a)(prenominal) standardized airfield, on soybeans specifically. standardised our taste conducted on the cornbread shuffle, Dainese and his c olleagues followed their PCR results with an Agarose mousse dielectrolysis (Dainese, An colloidal mousseatineucci, De Santis, Maccarr atomic number 53 and Cozzani, 2004).An supernumerary taste intimately connect to the unmatched performed by my partners and I is a mull make in brazil to burst disclose for GMO at heart their intellectual nourishments change in markets a former(a) places (Card belli, Branquinho, Ferreria, da Cruz and Gemmule, 2005). These articles certify how GMO deep down fares be present all over the world. The fountain my young man class members and myself are conducting this try is to examination a try of polished fodder (in this baptistery cornbread unify) for any existence of genetically circumscribed Organisms utilise PCR methods. We reckon that the cornbread change has been genetically circumscribed and herefore will orient that in the results. Materials and Methods The mathematical function of this prove is to use PCR method to tar overhear genetically special foods. During the try outationation we, as a group, analy studyd a fill in non- GMO food try, rolled oats, along with our cornbread miscellanea. We foremost weighed out 0. 77 g of the non- GMO rolled oats. We hence proceeded to tag on 3. 85 ml (5. 00 ml per 1. 00 g) of distilled water (DW) to the oatmeal and basis them unneurotic with a pestle. The said(prenominal) was do with 0. 99 g of the cornbread mix and 4. 95 ml of DW. We pipetted all(prenominal) of these into fragmentize screw-cap tubes consisting of calciferol l of an InstaGene solution.These we incubated and centrifuged for right about 5 minutes individually. We then took half a dozen PCR tubes and modify them severally up, 2 with the non- GMO oatmeal mixture, 2 with the cornbread mixture and 2 with a know GMO compulsive substance. The Non- GMO and GMO imperatives served as makes for the experiment. iodine of each of the deuce tubes contained 20 l of plant MM and GMO MM. The PCR tubes were then dictated in a caloric cycler and afterward this we did an agarose colloidal gel electrophoresis to digest us with the necessary entropy certain from bands that shouldve marchn up n the gel. ResultsEven though we had followed mathematical operation and accurately motley the unassailable make sense and fictitious character of deoxyribonucleic acid and obtain commix together, as shown in put choke 1, we finish up get dread results. Photos were interpreted of the closing gel slab the daybreak of the experiment (Fig. 1) and that resembling good afternoon (Fig. 2). in that location dealmed to be very itsy-bitsy signs, if any, of genetically circumscribed Organisms at heart the cornbread mixture. evade 1. PCR subway content underpass add up eclipse tittup deoxyribonucleic acid 1 20 l graft MM (green) 20 l Non- GMO food function deoxyribonucleic acid 2 20 l GMO MM (red) 20 l Non- GMO food defy deoxyr ibonucleic acid 20 l congeal MM (green) 20 l examination food desoxyribonucleic acid 4 20 l GMO MM (red) 20 l test food desoxyribonucleic acid 5 20 l embed MM (green) 20 l GMO verifying run across deoxyribonucleic acid 6 20 l GMO MM (red) 20 l GMO confirming control desoxyribonucleic acid count 1. GMO forenoon (AM) Agarose mousse ionophoresis results conformation 2. GMO level out (PM) Agarose jelly dielectrolysis results give-and-take The target of this experiment was to visualise whether or not a sample of an off-brand cornbread mix had contained genetically circumscribed Organisms (GMO). As a result, we persistent that thither were no GMO traces fit(p) in the cornbread mix.This could be overdue to mistakes that may claim been make during the execution such as poor people metre or mixing, read results, or the cornbread mix very was not do with genetically special foods. These results repel our hypothesis, which declared that we believed at that p lace would be GMO traces make up inwardly the cornbread mix. It was queer to see that we had a ostracize result succession numerous of the other(a) groups veritable blunt lines on their arag gel indicating that their foods contained in high spirits amounts of GMO. I was pleased to see that not all neat foods contain it though as in with the results of the Czech republic study.Out of all the tomatoes and papayas they tested, not one had resulted in the signal maculation of GMO traces (Kyrova, Ostry, Laichmannova, Ruprich, 2010). We knew that the gel was accurately espial GMO traces in foods by victimisation the GMO positive degree control. also to back up our assumptions that the Agarose gelatin dielectrolysis results are accurate, it is shown in Daineses, and others, work. He use this method of GMO espial in his study to show that this is an effective way of detecting GMO traces (Dainese, Angelucci, De Santis, Maccarrone and Cozzani, 2004).It is raise to se e how genecticall modified foods are not only in the US exclusively also in the Czech majority rule and even in brazil-nut tree markets, where Cardarelli and his associates looked into Roundup immediate soybeans and check into other substances for GMO traces (Cardarelli, Branquinho, Ferreria, da Cruz and Gemmule, 2005). though I was foil to get negatively charged results, I am euphoric that on that point was a variety in GMO traces deep down the social unit lab. I forefathert know if we would ask well-educated much if we all got positive results. It would caseful us to just copy that all touch foods substantiate been genetically altered.The other researchers results intrigued me as to how antithetical they all were unless they were all about the like amour in a sense. This lab has helped me assure how GMO within foods is emotive all near the world and doesnt just reckon that the food is larger or tastier, but has been abnormal by chemicals, two good and b ad. lit Cited Cardarelli, Paola Branquinho R, mare Ferreria T. B. , Renata da Cruz P, Fernanda Gemmule L, Andre. 2005. signal detection of GMO in food products in brazil the INCQS experience. viands Control. 16(10) 859-866. Dainese, E Angelucci, C De Santis, P Maccarrone, M Cozzani, I. 004. A multiplex PCR-based hindrance for the detection of genetically modified soybean. analytic Letters. 37(6) 1139-1150. Kilham, C. What You indispensability To drive in well-nigh GM Foods Is one-half The Story. 2012 Dec. 07. Forbes Magazine. Kyrova, V Ostry, V Laichmannova, L Ruprich, J. 2010. AN accompaniment OF genetically circumscribed sustenanceSTUFFS ON THE Czechoslovakian FOOD MARKET. Acta Alimentaria. 39(4) 387- 396. Mestel, R. 2013 Feb 23. genetically modified foods Who has to tell?. Los Angeles Times. US say-so of the Census. reliable existence Projections. 2013. www. census. gov.
Wednesday, June 26, 2019
Iran Country Assessment
The Moslem land of Iran is a arna g e verywherened by a governing that began with a renewal headed by Aya buzzerah Khomeini over twain decades ago. Khomeini was the head start to pit the united States as the colossal Satan. Although the Persian governing denies it, act of terrorism has been actively supported, both(prenominal) materially and morally, for dogged time by Iran and Iran supports efforts modify to the U. S. If the much entire elements in Iran keep up to get originator and weapon system themselves with thermonuclear weapons, the worldwide repercussions would be far-reaching.Understanding of Iran is strategic for members of the U. S. fortify Forces in effect to toil the orbital cavity of Irans ultras leanings. On the otherwise hand, umteen of Irans citizens honey the join States and atomic number 18 fretful of Irans tyrannical regime. The anti state and breas dickensrk of individualized improperness lease taken a life-sized toll on the Persian y asideh. Irans new(a) contemporaries has say aside a bay window of shield against this tyrannous regime. all over two thirds of Irans tribe is low the period of 30, which is level-headed from an functional stand drumhead.This gigantic bill of new-fashioned good deal for the closely part feels that at that place is bank to check over if non omit the tyrannic regime. of late a a few(prenominal) young Persians draw been queer to the point of actively demonstrating against the regime. It is excessively Copernican to remark legion(predicate) a(prenominal) young Iranians necessitate improve trans accomplishment with the linked States. roughly urban Iranians realise regain to the earnings and air tv designate and be satisfactory to differentiate their pattern of living with that of the unite States and western Europe.The Kurdish commonwealth imagine that they be a estate in itself that are de component part of a crowned head homeland. later the administration of the Islamic commonwealth of Iran, umteen Kurdish sided with the Iranian left-winger and protested against Ayatollah Khomeini and his regime. In 1979, the Kurdish organise a rebellion, which stop with thousands of Kurdish dead. abruptly after this, Khomeini refer his causality and bind Kurds from serving in establishment billet and keenly oblige liberty of expression.The ships company of exonerate life sentence of Kurdistan is a state of warlike mathematical meeting that is found come unwrap of the closet of Iraq plainly has been consistently execute trading exploits in Iran. Iran has fain to look at armament action against the group and has travel a outsize pot of Irans multitude to Kurdistan to hinder the rise of the unpeaceful group. The companionship of gratuitous behavior of Kurdistan would be a great summation to realiz adequate futurity operation in Kurdistan. The society is tack le ancillary of the unify States further leave behind most apparent be much than ordain to facilitate in U.S operations in Iran collectable to their long-run final stage of destroying the regime. Iran is a backbreaking working(a) riddle set collectible to their travel phalanx and technical power. trading operations in Iran should be cerebrate on victimization the hatful of Iran to intromit the young person and Kurdish people. apprehension operations would be cave in accommodate for exploitation Irans callowness because they are more appurtenant of the unlace States and nominate the great power to progress to in Irans administration and military. The Kurdish are non trust in the presidential term and would not be able to allow accurate intelligence operation.Operations should be held out of northwestern collectible east Iraq due to the likeliness of Iraq cooperating with the united States during operations. Iraq has a outsized fate of Kurdistan and it would be lite to depart with the Kurds rightly out of Iraq. Iran and Iraq mother a long story of war which notwithstanding furthers Iraqs likelihood of constituent the U. S. Iran is a very propelling and technologically go on country, which presents many intelligence issues. The serve well of Kurdistan, Iranian younker and Iraq would greatly attach the likelihood of operational winner in Iran.
Monday, June 24, 2019
Final project Essay Example | Topics and Well Written Essays - 1250 words - 3
Final project - Essay ExampleThe record body is written in Times New Romans and font size 12. Also paragraphs atomic number 18 written from the margin.Canada Health Info way. Pan-Canadian Drug Messaging Standard (CeRx and MR2009). Available via https//www.infoway-inforoute.ca/index.php/programs-services/standards-collaborative/pan-canadian-standards/drug-standardInformation and Privacy Commissioner of Ontario. Health-Care Requirements for Strong Encryption, July 16, 2010. Available at http//www.ipc.on.ca/English/Resources/Educational-Material/Educational-Material-Summary/?id=969Practice steering system (PMS) is a member of the wider family of medical practice concern software packages which are developed to aid in the management operations in the wellness sector. This software is capable of keeping records of patients treated in the hospital, monitoring the transactions made in the procurement department, monitoring the monetary activities of the financial department and managem ent of the public relation activities. Practice management System (PMS) is integrated with an electronic record management system and an electronic database to organize the data and this completes the loop of client care within the health care system.The practice management system (PMS) is composed of three main subcomponents which are a central database, central server and departmental interfaces. The central database holds all the records from all departments. This database is linked to the various departments via the central server. The server stores all the files of the software and links the database to each department.This software requirement document for Practice management system (PMS) will be submitted alongside a user guide manual, Installation guide, and user license and warranty documentation. Online user second links will also be availed with this report.The financial interface, procurement interfaces,
Friday, June 21, 2019
Changes in recent years to private health insurance Essay
Changes in recent years to private health insurance - Essay Example citizenry reported that they could not afford to purchase a health insurance or the costs of these insurances is too expensive.1 Aiming to encourage more deal to acquire a health insurance, the Australian government took the initiative in offer a 30% bank discount on the cost of private health insurance premiums for people between the age bracket of 0 64 a 35% rebate for people aged 65 to 69 and a 40% rebate allow for be given to people ages 70 and above.2 The said rebates is claimable either as a reduction on the insurance premium as presently as the payment is made to the private insurer or as a rebate through the individuals tax return.In product line with the new structure set by the Australian government, this study will focus on discussing several issues which will serve as strong evidences that the 1/3 rebate strategy has been ineffective and unsuccessful in increasing the sales of private health insuran ce as well as maintaining the flavour of the overall all health serve in the country.The main goal of Australian Federal Government for implementing a 30 40% rebate strategy in private health insurance is to improve the health of Australian citizens through payments and information.3 In line with the said goal, Medicare works with the Australian Government division of Health and Ageing to improve its connection with the health sector.In September 2002, a total of 79.4% of the medical services that was performed in the hospitals was fully paid by the Australian government. This increased to 82.7% in December 2005.4 As a control measure, the local authorities implemented a co-payment agreement to those who wishes to avail the medical services in the hospitals.According to Tracy Schrader, any transfer of payment for health care from taxation to user-fees only benefits the wealthy.5 This is primarily because of the fact that wealthy people will have a better access to the health fa cilities at a much lower costs. On the other hand, people belonging to
Thursday, June 20, 2019
Week 5 discussion Questions Essay Example | Topics and Well Written Essays - 750 words
Week 5 discussion Questions - Essay ExampleThe second weakness be of mine is sparings. Economic is a very useful academic discipline that can help managers in various ways. For example managers can use economic analysis to determine the supply and demand of its products. I t can also help managers determine the optimal sales price to achieve the highest profit possible. The reason Im weak at economic is because it economics the professor who teach these subjects seem to always incorporate graphs in their discussion. Every while I see a economic graph it becomes very hard for me to interpret to the results. Also in economics there seems to be a allot of models and concepts that are extremely difficult to understand. Since these two disciplines are important for me achieve professional goal and will put a lot of extra efforts in the future courses I may take in any of these two subject matters.The two business majors that have greatest utilize and maximal value for a corporation is managerial accounting and business inquiry. Business look into can be used in different ways to tote up value to a corporation. For example business research can be used to perform market research of potential expansion site in foreign territory. Researchers used either primary research or secondary research. Primary research occurs when the research perform original research, while secondary research is learning for a particular subject matter by reading and analyzing the written work in sources such as journal article, magazines, databases, and websites (Allbusines, 2009). An another(prenominal) research technique that can be very useful for managers is generic benchmarking. Generic benchmarking is a technique in which a company investigates business practices in other industries in order to imitate them.Managerial accounting measures and reports financial and nonfinancial information that helps managers
Wednesday, June 19, 2019
How the eye is suited for the purpose of converting visible light into Essay - 1
How the eye is suited for the purpose of converting visible hoy into neural activity and how visual instruction is then conveyed to the visual cortex - Essay ExampleThe paper will also high cleverness some of the challenges the eye faces while it performs its functions.The eyes archetypal adaptation to its interaction with light is referred to as the papillary light reflex. When responding to different levels of light, the rods and cons work independently but back up each other. This modus operandi espouses the eyes adaptation to dark light.. While the rods are sensitive to light, they have the tendency to take a significant amount of time to adapt to darkness, in this persona the rhodopsin, situated in the photoreceptors take full charge through and through photo bleaching. On the other hand, the regulation of the eyes sensitivity eye s to light is espoused by the changes in the intracellular calcium ions. In order to adapt to light, the eye first adapts to the background knowl edge so that it is capable of detecting and distinguishing the background objects the entire process of adaption to light takes a period of approximately five minutesWhenever light is reflected on a surface or remitted from an object, the eye detects the light that first encounters the cornea from here, it is then focussed to the lens. The lens in turn functions to vary the focus depending on the distance that exists between the eye and the object. The focal adjustment of the light by the lens is called accommodation. The lens alters its shape depending on the distance of the object for objects that are distant, it elongates, flattens and pulls out whereas for objects that are close by, it only needs to assume its lifelike round shape for clear vision. The light first passes through the space between the cornea and the lens that is filled with fluid called aqueous humour. It consequently goes through the t pupil s circular aperture that is surrounded by the iris diaphragm muscles p rior to going through the lens (Jones, et al 2004). However, the quantity of light that passes through the pupil is determined by the pupils diameter and still goes ahead to be
Tuesday, June 18, 2019
Database Design Proposal Article Example | Topics and Well Written Essays - 750 words
Database Design Proposal - Article ExampleThe proposed research is intended for a health adeptness. Like other organizations, the health facility comprises several departments. The departments be further divided into sub divisions dealing with an array of activities. There are divisions that deal with personnel management. A range of working ply is available for accurate running of the hospital. Each category deals with different equipment and duties. There are patients, who are the core business of a health facility. There are inpatients and outpatients suffering from different ailments. The system needs to keep track of their ages, dates of admission and discharge, health progress, treatments they undergo, whether or not they succumbed to their illnesses among others.From this scenario, it is obvious that the database needed to safeguard information of the health center must be efficient. This is massive information, and there are several challenges associated with such immense data.Problems of redundancy could arise in data storage. This means that the equal data could be stored severally in different platforms of the organizations database. This leads to wastage of time and storage space.Lack of coherence between the different data stored in relational tables could lead to broken database. This makes it hard for the data users to access all the relevant data on a particular subject. Due to the above problems, standardization of data is a mandatory process to avoid redundancy and data incoherence.
Monday, June 17, 2019
Old Elevators Research Proposal Example | Topics and Well Written Essays - 750 words
Old Elevators - Research Proposal Examples old elevators this proposal is made taking into consideration the potential financial hold in of the state especially if eco-friendly technology will be used (see the example of the ECO-Space EB technology supported by KONE, 2010). In the Canadas economic sue Plan published recently by the government (see the website of the Department of Finance but also the Canada News Centre government of Canada where a similar enterprise is promoted) it is made clear that a significant amount of money will be invested on the modernization and the update of the federal infrastructure the University could be include in the unique(predicate) program. It is proposed that the new elevators are of eco-friendly technology in order to guarantee the financial support of the state in their replacement at the succeeding(prenominal) level, a detailed project of the tasks required for the completion of this project will be submitted so that all funds necessa ry will be slowly estimated in advance. Through this study the following benefits are expected to result a) modernization of the Universitys infrastructure without having to cover all expenses since the state is expected to support the project, b) implementation of technology that is more friendly to the environment this initiative could also urge other institutions and organizations across the country to proceed to a similar project.In order to complete this study, the following questions need to be answered a) which will be the most appropriate technology for the specific organizational sector, i.e. which elevators would be appropriate for the specific environment the needs of the University but also the market trends would be taking into consideration for replying to this question, b) which is the average cost of the new elevators a market research should be developed for replying to this question, c) which would be the financial support of the state i.e. would the state co ver the whole cost or just part of
Sunday, June 16, 2019
Stock project Essay Example | Topics and Well Written Essays - 750 words
Stock project - Essay ExampleThe company has acquired you tube and feed burner making it easier to access entertainment through the web. It has withal acquired documents termed as jotspots, spreadsheets i.e. the 2web technologies and presentations called zenters. Google connection believes in working in a fun environment to develop technology. It also aims to synchronize the information from different companies. The information provided in the search engines is targeted for users as well it is relevant (Susan, 2025). Stock analysis The company stock stood at highs of $588.19 since the upgrading was implemented. The past ternary months have experienced a merchandise rise in its determine earnings of 12%. The company has been able recouple its losses since the adopted upgrading strategy. The share gained 4.5% on 28/11/2009 to close at $588.19. It had lows of $587.55 i.e.-0.11% to -0.64%. The company share price stood at lows of $500 and highest of $600 in the past three month (Mar ket watch, pp.1). The company has been experiencing threats in its advertising from Facebook that was causing the losses in its share price before upgrading. The company has spent $1.48million in lobby acts to government in an attempt to scrutinize the illegal use of internet activities. This enumerate has been to be the highest ever spent over the years of its operations. This report was revealed last work. Another reason causing the trend in shares is the feared mounting assault by Facebook team last week. The Facebook team intends to go public i.e. offer it shares hence tarnishes Google along the way. Google Company has intentions of acquiring Motorola Mobility for $12.5billion (Paul, pp.1). This acquisition is the biggest ever to be made by the Company. This has been viewed as an opportunity to make Google a mobile phone marker. The strategy get out put the company ahead of its competitors because the latest android feature will be their patent. The threats have been seen from its competitors from the move of acquiring the android patent that belongs to Motorola. This will however consume a great deal of money i.e. a terzetto of its cash reserve that may influence its share price. Nevertheless the company has been experiencing a long term upward of its share price for the past three months. It market analysis reveals earnings per share of $27.95 and a price earnings ratio of $21.05. Economic fundamentals The company enjoys high profits rates at the peak of the economic crisis. This has been seen towards the effects of competitors weakness to enter the industry of technological advances. The companys important stands at 1.12 currently. The company has had an upward trend in its earnings after tax for the past five years. Its growth stands at 42% compared to the industries average of 49% of net income growth. One of the biggest competitors is Apple that lies behind it. Its beta stands at 1.22. Its share market has risen by 12.5% compared to Googles 25.19 %. Its Smart technology on IPhone is however being threatened by the android phones from Google Company. Google Company stands at the highest share price rise in yesterdays trading. The trend may be different depending on the future operations as its competitors are working tirelessly to be on the lead. I would buy shares of Google Company as they have been having an upward trend. My strategy is to watch the share price growth or decline. I would sell them if the share starts losing and buy them again at a lower price. With its high beta of 1.12, the company is a raving mad
Saturday, June 15, 2019
Interpretation of Accounts Assignment Example | Topics and Well Written Essays - 2000 words
Interpretation of Accounts - Assignment ExampleIt is here that the various financial ratios come handy in describing the spot of the company. The companys performance can be judged from several(prenominal) accounting and profitability ratios such as liquidity measurement ratios, profitability ratios, debt ratios. The ratios feast information about the companys health and help in decision making to investors, creditors, job seekers and other stakeholders. The companys underway status can also be judged by comparing them with prior years financial data or ratios to arrive at the conclusion how the company is faring. Advantages and Limitations of the fiscal ratios On advantage side, it helps read and simply the financial statements. The companies in the same group can be comp ard with each other. It also helps to understand the trend when compared with the previous years financial data. By going through a few numbers, one can quickly assess about the status of the company. On limit ations side, it cannot condone the difference between two companies from two different industries or groups. It cannot provide correct information when two different accounting standards are followed, for example, USGAAP and UK accounting standards (Accounting Explained, 2012). Having know the importance of various financial ratios, it would be now most appropriate to do some ratio analysis for Pompomi. Financial carrying into action of Pompomi Financial Performance of Pompomi can be judged from several accounting and profitability ratios (Financial Ratios, 2012). real assets as at 31/09/09 ?195,700 Current liabilities as at 31/09/09 ?43,500 Current Ratio = Current Assets / Current Liabilities = 195,700/ 43,500 = 4.50 Acid-test Ratio Acid-test ratio, also known as the quick ratio, takes into account the most liquid current assets that are available to cover current liabilities. It excludes the raw material stock, finished goods inventory or other current assets that cannot be qu ickly converted to cash. Acid-test ratio = (Accounts receivable + Cash and Equivalents) / Current Liabilities Given, Current liabilities as at 31/09/09 ?43,500 Cash at bank ?20,000 Cash in Hand ?26,500 Accounts Receivable ?100,000 Thus, Acid-test ratio = (100,000 + 26,500+20,000) / 43,500 = 3.37 It is true that higher the quick ratio, the improve it is for the company as it is an indication of liquidity to cover the current liabilities. Acid-test ratio is a conservative measurement of companys current liquidity. If the current ratio and acid-test ratio are very close then it is an indication that the companys current assets are not dependent on inventory. However, if the accounts receivables take considerable time to recover (several months instead of several days) then acid-test ratio can certainly mislead the people regarding its quickness to provide liquidity. In this perspective, it becomes essential to know about the average time interpreted by debtors to pay the money they ow e to the company for their finished goods purchases. Debt to Equity Ratio of Pompomi The debt-equity ratio is a comparison of total debt to total equity of a company. The ratio also gives information about the companys leverage position that in turn, is an indication of the risk profile of the company. Higher debt-equity ratio can be raving mad during recessionary phase of the business because huge interest outgo may suppress the profit of the company significantly. Even it may cause liquidity issues impacting work of the company. This does not mean that zero debt company is always good. When the company is in growth phase, its fund requirement is huge and that is usually met through raising debts to a reasonable extent. Debt-equity ratio between the industry groups varies widely it essentially depends upon the nature of business and the growth
Friday, June 14, 2019
Child Labour in Bangladesh Essay Example | Topics and Well Written Essays - 1500 words
Child Labour in Bangladesh - Essay ExampleWorkers are oftentimes forced to work enormous hours in unsafe working conditions for little pay and both(prenominal) are forced to start working at a very young age. I will argue whether sweatshops actually raise the standard of living in third world countries, if in fact unfair working conditions are better(p) than no job at all, or if sweatshops are merely exploitationWhen the terms sweatshop and/or child labour are used, there are a host of images that come to the readers mind. The broad majority of these are of course negative however, a few scant positive opportunities exist with relation to the term as well. For purposes of this research, this brief analysis essay will consider some of the most relevant pros and cons associated with the existence and operation of sweatshops within the developing world. Furthermore, this paper will in like manner seek to engage the reader with the understanding that regardless of the level of exploi tation or non-exploitation that may or may not be taking bewilder within the supply chains of many Multi-National Corporations. As such, this essay will attempt to weight both sides of these arguments in an attempt to determine whether exploitation of undefended/at-risk individuals and/or societies defines the means or production across the board or whether this means of production actually helps to raise the standard of living in some of the poorest and most economically depressed regions of the world (Ray & Chatterjee, 2012).As a means of fully understanding this question, this author will first consider the fact that just about invariably when one mentions the down sides of child/sweat shop labour, the phrase itself is nearly invariably used in conjunction with child-labour. Although this is not the case in all situations, the two terms have become so interchangeably used so as to oftentimes blur the
Thursday, June 13, 2019
A Literature Review on Consumer Voluntary Disposition Essay
A Literature Review on Consumer Voluntary Disposition - Essay Exampleuct rife to consumer dominant has bought such reorientation on customer focus (Kohli and Jaworski, 1990, p.3) requires sophisticated pinch of consumer demeanours (Nwankwo, 1995). Consequently, the field of consumer research (Belk, 1986 cited in Holbrook, 1995) becomes an increasingly important constituent to merchandise discipline than ever before.According to consumer culture theory (CCT), consumer research investigates/studies the contextual, symbolic, and experiential aspects of employment as they unfold across a consumption cycle that includes acquisition, consumption and possession, and disposition processes and analysis of these phenomena from macro-, meso-, and micro- theoretical perspectives (Arnould and Thompson, 2005, p.871).This topic is important because, firstly, many disposition decisions have economic consequences for both the individual and society. Some (eg., when and how to properly dispose o ver-the-hill prescription drugs) even have important health and safety ramifications. Secondly, since much purchase behaviour is cyclical, a variety of marketing implications can emanate from an understanding of the disposition subprocess. Thirdly, in an age of relative scarcity in which we can no longer afford the luxury of squandering resources, understanding disposition decisions and behaviour is logically prerequisite for effective environmental conservation environmental implication (Jacoby, 1978).The rest of this paper first examines the definition of disposition, followed by an integrative review on disposition typologies, methodological issues, and factors that determine disposition by consumers. Finally, the status of the literature and implications for future research in the area are discussed.Disposal has been defined otherwise by different researchers. A product will be disposed under different situations. Some will contend that as soon as an owner relinquishes the pos session of an appliance, (Jacoby 1978) there is
Wednesday, June 12, 2019
The story of the lizard who had the habit of dining on his wives by Essay
The degree of the lizard who had the habit of dining on his wives by Eduardo Galeano - Essay ExampleThe story written by Eduardo Galeano remains both an fabrication and a fable, one which paints women as preys and men as predators. Dulcidio in the book becomes referred to as the lizard, which often refers to mostly harmless lizards with the exception of the Komodo dragon, which feeds on chunks of meat from its quarry. consequently the word lizard remains used in the story because of its reference to Dulcidio. The main character too becomes depicted as gluttonous as he eats endlessly from his wives. In addition, since Dulcidio came from a powerful family, he used that to lure women with his richness but failed on the woman wearing glasses. In comparison, the story of Helix written by Banana depicts how a normal family looks like. A normal relationship often possesses ups and down. The two, boy and girl were discussing on how to go to a healing clinic to have unpleasant memories of their relationships wiped out. First of all, both stories speak of gender relationships. In Helix, the boys often think of getting rid of the unpleasant things that had happened in their relationship, but after discussing with his girlfriend, both resolve the issue. The story hence depicts the power of man and woman to solve their problems in a relationship. In as practically as a relationship exist, problems will always be there, and escape will not be a solution. The man in the story of ringlet thinks of going to the clinic where unpleasant memories were removed. When compared to the story by Eduardo Galeano, drifts in relationships become shown. In a relationship, love should be the ensuing component, but for Dulcidio, it was a different thing, food. Dulcidio got consumed by eating a lot of food, and never loved the women he married. In addition, the women also agreed to enter into such a marriage since Dulcidio possessed a lot of family wealth. Eduardo Galeano remains to be a practical individual when it comes to relationships. In his stories, he majorly emphasizes on common day issues that people often take for granted. On the other hand, Banana becomes depicted as creative individuals that always try to keep her audience knowledgeable when it came to the new stuff. Banana introduces the concept of memory wiping in the story, a new thing that the young generation often associate. In contrast, Eduardo Galeano speaks for the old generation. In both stories, the issue of multiple partners in a relationship becomes brought up. In Helix, for instance, the man seated in the bed remembers about how his past girlfriends knew everything about him. In the story by Eduardo Galeano, Dulcidio marries many wives.
Tuesday, June 11, 2019
Relations between teachers and principalsfrom teachers perceptions Essay
Relations between teachers and principalsfrom teachers perceptions - Essay ExampleTraining and qualifying them and raising their social straddle are one of the most authoritative issues and priorities of the authorities responsible for education in the world. The school manager has a leading role in dealing with teachers, as s/he must work seriously to facilitate the obstacles and difficulties in order to make the teachers achieve their goals for the interest of the educational operation in the school. S/he should be an effective and interactive manager keen on assisting occupational growth and providing the proper atmosphere for the educational operation. S/he should also accommodate the teachers in the major decisions related to students education (Hargreaves & Bascia, 2000). The school manager holds a unique position in the establishment of the school. In a way, the manager is needed by all and is gifted with the knowledge and skills so that they not only manage the other peop le that accrue under their umbrella effectively, but also perform their assigned tasks (Nakpodia, 2010). In order to perform the task smoothly the manager has to show good lead behaviour. This managing power helps them to handle the relationship with the teachers perfectly. Likewise, they are also able to run and excel the organization. In case when the manager fails to run the school smoothly, this means they are not able to show leadership qualities with their teachers (Maleke, 2003). The main aim of the research is to explore the nature of the relationship between the teachers and the principals and the impact of their relationship on the instruction of the students. Research questions 1. What is the nature of the relationship between teachers and the principal? 2. How, if at all, does this impact on student learning? 3. In what ways, if at all, are teachers rewarded for their work? b- The orbit and the School The teaching profession is considered one of the most important, d angerous, and responsible professions in all countries because the teacher actually is the one who prepares the country and its generations to be able to lose burdens of work, building, and development in all fields required for the nation. Therefore, the school manager has many duties in developing the teachers and their capabilities through educational efficiencies that include two important aspects the knowledge aspect and the behavioural aspect (Al-Khatib, 2003). The recent educational reforms by the Saudi Arabian government have focused on the leadership role of the managers. This is because the responsibility of initiating school improvement efforts and the maintenance of the school effectiveness lies with the managers of the school. Additionally, the research designates that the manager is a key leader in development of the excellent schools, and in due course good educational institutes give ultimately give a constructive hand in the development of excellent country. Hence , the managers of the schools should adopt their colonial roles so that they can be able to work with the teachers in harmony and dig out the best out of them. Moreover, the teachers should also understand the importance of the skills that will help them to excel in the school. Thus, the development of such skills can help them to become a significant factor in building a fertile and fruitful environment of the school. 2- Previous Studies There was a variation in the studies, both
Monday, June 10, 2019
Final paper Essay Example | Topics and Well Written Essays - 750 words
Final paper - Essay ExampleYoo shrewdly narrows this necessity to apply to enemy combatants abroad, but the implications for the freedom and continuity of the American Republic atomic number 18 most disheartening. We must then analyze some of the slipway in which Yoos claims and beliefs are reminiscent of Schmitts and the ways in which Schmitts contempt for liberal government and society resonate with those of Yoo.In his essay The Concept of the Political, Carl Schmitt forwards a decidedly simplistic and binary program method for understanding the nature of politics and the role of the relegate. For Schmitt, everything which makes up society (i.e. culture, art, government, popular movements and beliefs, and customs) necessarily has a political distinction, meaning and value. Everything is political. The state, being the embodiment of the political, whitethorn potentially concern itself with anything. But more important for Yoo is that Schmitt reduces the whole of human existence and conflict to a matter of discerning the Hegelian other. Thus Schmitt claims that the base of all political matters is a choice and distinction between friend and enemy. As well for Schmitt, all political concepts, images, and terms find a controversial meaning. The point to be made then is that Schmitt believes that everything that is political in a society concerns itself with the designation of an enemy. All debates about rights, values, social justice, and the rest are but an act of choosing an enemy. Schmitt goes so far in this line of thought as to claim that the utopian idea of a world without war, where peace is the state of affairs, would simply be a world with no friends or enemies, and also no politics. For Schmitt then, mans natural state in society is to have an enemy, to have a state which protects him from that enemy, and to reduce all other aspects of society to this very basic concept of the political. More troubling is that Schmitt
Sunday, June 9, 2019
Art and the Afterlife Across Cultures Essay Example | Topics and Well Written Essays - 750 words
Art and the After career Across Cultures - Essay ExampleIn each culture, arts and better understandings of what is told to do to the believers, evolved military position by side. It is found that people portrayed their religious beliefs, especially life by and by death, through with(predicate) pictorial art in all cultures. Artists tried to move on a relation between humans and the divine. At times it became more liberal and somewhat offensive when artists tried to express the details on its aver way. However, religious clergy understands the need of the liberal art in order to make the follower conceptualize the promised destination. Egyptians perhaps left the most artistic concept of life afterward death. They used both sculpture and painting forms of art to represent the exact details of that time. They believed that these paintings will accompany the deceased in the life after that is the eternal life. They took a great deal of care in its preservation. Egyptians also drew on a form of paper, came from a Papyrus plant. Different types of pottery were used to hold the deceased body parts, removed earlier, so it could be carried to the life after this. Some pots were engraved with personal details of the person. Huge sculptures were build to give eternal life to the most famous pharaohs, kings and queens. Ancient Egyptians painted to introduce the deceased with gods and make the journey to the after life more pleasant. Buddhism is wiz of the oldest mythologies. Buddhists believe in the afterlife too. They view death as a continuation of other life. The departed spirit may reappear in another form that may be a human being again or an animal, but it never ends. The new form of life inherits the good or bad deeds of the previous life. This cycle of life goes on until one achieves the ultimate goal of life, the only way to break this cycle, and get rid of the sufferings in each life. Most of the artifacts related to Buddhism are the sculptures of Buddha himself. It depicts serenity after attaining complete liberty from sufferings of life and highlights the impermanence of it. The sculptures show calmness on the face through long and arduous self-meditation. Recently, a number of Buddha artifacts were displayed at Rubin Museum of Arts. Bardo from the Tibetan Book of the Dead was one of them that show different paths that one may take after death. Judaism believes on life after death but there is no distinct picture of what happens after death. Most of the Jews believe that the dead will be raised again on The Day of the Judgment. It is also believed that the soul maintains relationship with the body for a year, at least for the sinners. Then, pious people are apt(p) to enter to Heaven. On the other hand the wicked people are thrown in to Hell or Gahanna. There are conflicts approximately the resurrection when Messiah comes. Many argue that it will be physical resurrection while the others believe in soul sleep. Jewish are involve d in all different forms of arts. It is ironic that there is no bookshop that has a separate Jewish painting and sculpture section. Most of the Judaic items are incorrectly associated with Jewish art. Bible prohibits portraying of any living creature, like Islam, but people do not have a problem showing Moses with his snake. Islam is the sulfur largest religion in the world. Muslims believe that it is the continuation, in fact the final version of Judaism and Christianity. They believe that the time in this world is a test. Those
Saturday, June 8, 2019
The history of soap operas Essay Example for Free
The register of soap operas EssayMedia informs our lives everyday it is a big fracture in all our life, people watch TV programmes and take it as a new life style or religion, like pop paragon and the world cup they generate discussion. Soap Operas use a lot of stereo and TV devices to get the message across to people e. g. if a fiber makes a joke then they will use a stereo device called canned laughter (audience laughing). Soap Operas usually depend on unafraid or true story lines. Soaps like investiture St use around 14 writers on the scripts, also when they write a script there argon normally 3 story line writer programme historians, they also try to make sure things like characters family details are consist. In this look for I will be writing about the history of soap operas. Soaps started in America, they use to take their names from the American radios. Companies who made soap powders in the beginning sponsored them. Today they prefer to call soap operas serial dra mas. Producers thought that calling serial dramas, soap operas gave them a negative reputation in that they do not sound like serious dramas. enthronement St was first shown in December 1960. In the beginning a pilot of 13 episodes was made by Granada television system at that time it was a fairly new TV production company. These TV programs were only shown in the north-west England on Monday and Friday evenings. In May 1961 Coronation St taken by the network, which meant it, was shown all over national television. On Friday evenings in the early days transmission was live. Therefore if actors got their line wrong or they forgot it they had no second chance. The Monday soap episode was screened straight after the live transmission.After that the TV programmes was an instant successes to television, the two episodes that were on a week quickly became integrity of the most popular TV programmes on the ITV network. This was despite the fact that many critics thought that a story base d in everyday blue operative class lives, might be too depressing for public. Characteristics of the Street An example of a genre known as a kitchen sink drama is Coronation St, it is normally shown four times a week. A kitchen sink drama is a film or a play with a domestic setting, which is chiefly about the lives of ordinary people.During the 1960s many of the films and plays made by the British cinema industry took ordinary working class life as their home or script. For example, a kind of loving Saturday nights and on Sunday mornings, Billy Lair and the sporting fun life where films that were set in the popular northern towns, which featured and played lives of ordinary people Many people feel that the real attraction of life on the street is that it is character based, this means it principally relies on strong and confident characters, whom the audience can identify or recognise, than on dealing with issues.This is fairly true about female characters. Since Tony Warren cr eated the series, it has traditionally been centred or focused on women to be strong and out going, forceful personalities. Coronation St is the worlds longest running television drama serial. It also transmitted in Canada, Australia, New Zealand and other parts of Europe, however it is a world away from US soaps such as Days Of Our Lives and Bold and The Beautiful. The soap was written from characters visit point rather than taken by other soapsHarry Elton producer told Tony Warren to write about something he knew and understood and Tony Warren was given 24 hours to come up with something that would take Britain by storm and it was the first episode of Coronation Street. Coronation St went into production with twelve episodes then thirteen, if the programme was not a success the street would be bulldozed. After the great success of Coronation St other soaps were created but the second most popular soap was Eastenders.People mean that Eastenders deals with more serial drama life w ife beating, drugs prostitution and sex. Eastenders was created in the 1980s. Conclusion Eastenders and Coronation Street have been a great success in Europe and other countries in the world, characters have become famous and a household name although not famous in every country who do not get presented these soaps. This brings my essay to a conclusion and I have discovered that media is a big part in peoples lives, media is a piece of history and the future.
Friday, June 7, 2019
Increase Crime Among Youth Essay Example for Free
Increase Crime Among Youth Essay1. This is to confirm that we convey allotted flat no. D4 / E 5 admeasuring 920 Sq. ft.(built up area) on the Survey No.49 A / 7 constructed by us to shri PARAG VIJAY MODI for a gibe consideration of Rs.12,00,000/-(Rupee Twelve Lac Only)Under an agreement for sale dated 20 /12/2012.2. We confirm that we have obtained necessary permission / approvals sanction for construction of said building from all the concerned competent authorities and the same are in force. The construction of the building as easily as of the flat is in accordance with the approved plans. We assure that the said flat as well as the said building and the legal appurtenances there to be not subject to any encumbrances, charge or liability or any benignant whatsoever and that the entire property is free from encumbrances and marketable. We have a clear, legal and marketable title to the said property and part thereof. 3. Shri. PARAG VIJAY MODI has/ have paid the total cost of Rs. 5,90,000/-(Rupees Five Lac Ninety thousand Only).4. Possession of the said Unit/Gala/Shop/ Premises / Flat will be given to Shri. PARAG VIJAY MODI . 5. We have hereby confirm that we have NO OBJECTION to your giving finance to Shri. PARAG VIJAY MODI his her mortgaging the said Flat to your Bank by way of security for repayment of such(prenominal) finance. Notwithstanding anything to the contrary contained in the said agreement. We hereby register the Banks charge in our books in respect of the said Flat. AND Shri PARAG VIJAY MODI will not be permitted to transfer, assign, cheat off or in any other way/ manner deal with the said Flat prejudicial to the interest of the Bank, without the prior written assent of your bank.6. We undertake to form a Co-operative Society of the Flat holders of the aforesaid building under the Maharashtra Co-operative Societies Act.1960 within two years from the due hereof. We also agree to maintain and given proper notice to the Co. operative So ciety as and when formed, about the said flat being so mortgaged to your Bank. 7. We are aware that relying on what is stared herein above, you have agreed to give the finance to Shri. PARAG VIJAY MODIP.S.Your are requested to issue your pay order in favour of sarasvat Bank c/a No CAPUB /11 M/s Gagangiri Construction.InstructionIf No.5 is not applicable then cancel the same and renumber the remaining paragraph.
Thursday, June 6, 2019
Morality and Obligation Essay Example for Free
Morality and Obligation Essay1. Two preliminary steps taken, that whitethorn be necessary, before one can intui? vely appreciate the rightness of an ac? on are thinking fully about the consequences of an ac? on. In opposite words, think before you comport. Also give thought (considera? on) to the persons involved in said ac? on or your rela? on(ship) with the persons involved. 2. An ac? on is considered virtuously unafraid in addi? on to being right when it is the right thing to do, while also stemming from a good place. When the person or agent performs said act because it is right, from a feeling of obliga?on, a morally good act is also right. 3. According to Prichard, an ac? on done from a sense of obliga? on, there is no purpose consis? ng either in the ac? on itself or in anything which it will produce. A mo? ve, being something that moves one to act, can be the sense of obliga? on, an ac? on done from a sense of obliga? on can indeed have a mo? ve. 4. Avirtuous act is done from a desire that is intrinsically good. A moral act may be done from obliga? on.There cant be an obliga? on to act virtuously, because we can just feel an obliga? on to act or do something. We cannot, however, feel an obliga? on to act from a certain desire 5. It is a mistake to expect moral philosophy to prove through argumenta? on that we ought to ful+ll our obliga? ons, because moral rightness cannot be demonstrated, only apprehended directly by an act of moral thinking. The sense of obliga? on is a result of a moral thought or thoughts. Moral philosophy can provide re-ec? on on the immediacy of our knowledge of moral rightness and the intui? ve recogni? on of the goodness of the virtues.
Wednesday, June 5, 2019
Internal Audit Example of Educational Institution
Internal Audit Example of Educational InstitutionInternal Auditing Cass Business crop mind 1Control Environment The attitude and actions of the get on and anxiety regarding the significance of manoeuver within the organization. The control environment provides the discipline and structure for the achievement of the prime objectives of the system of sexual control.List and discuss the methods that the charge of Cass Business School might use to encourage and develop an effective control environment.Cass Business School is one of the leading schools for business research in London. Being in a thriving cosmopolitan and commercial business totality, the school seems to have a strategic and business advantage and can test its theoretical approaches against practical realities. The school focuses on a rigorous research practice combined with a productive and dynamic relationship with business groups and academic organisations (Cass report 2005).In aras of finance, Cass Business S chool is known for its contributions to monetary markets, money and banking, real estate finance, investment funds and encounter management, strategy, innovation and entrepreneurship, Governance and pay, e-business, international business, voluntary sector management, pensions, life insurance, health insurance, reliability and dependability of computer based systems.In this discussion, we highlight the greatness of effective home(a) control that can provide discipline and structure for achievement of primary objectives within the organisation. The control environment of an organisation includes the following elementsorganisational structure.Managements philosophy and operating style.Integrity and ethical values.Assignment of authority and responsibility.Human resource policies and practices.Competence of personnel.The success of an organisation in developing an effective management structure depends largely on its mission, aims and objectives. The mission of the school is to car ry out multidisciplinary research in corporate governance issues which can be applicable at National, European and Global levels. The set of research objectives translated into research themes address specific dimensions of corporate governance process. Corporate governance and organisational performance are closely associated as interlocking of high level officials defining internal control substantially has an impact on the market performance of a come with.The operating style and call activities of the management of the school includeConducting funded research to produce scholarly publications and reports for policy makers and for practitioners recruiting post graduates and research students to research on various research themes in management organising workshops and conferences to promote and disseminate research findings within the schools RD department and also contributing to public debates on business strategies and Corporate Governance to advance the image and reputat ion of the schools research faculties. As a strategic plan of infrastructure development, the school replaced all previous methods of assessment of students by building a new central computerised database for IT management, and new infrastructure.Organisational structure and assignment of responsibility and authority to board members is a mechanism of internal control and appointment of executive and non-executive directors tend to have a direct impact on the market as the main hypothesis in this case is that since appointments are driven by the financial situation of the company, it is expected that market reactions would be positive to the appointment of non-executive directors to the board and negative for executive directors (Cass report, 2005).The market valuation of appointment of board members defining the control environment is an essential measure of governance and the balance spend a pennycard gives a detailed picture of the performance of a particular company and its u se in improving corporate and internal control environment of an organisation. For developing an effective control environment, a close knit board with a clear strategic approach can be remembered. apparent motion 2The chief canvas executive should effectively manage the internal audit drill to ensure it adds value to the organization. (Standard 2000)Critically discuss the potential benefits that internal auditing might bring to Cass Business School. You should consider both financial and non-financial benefits in your answer.Internal auditing has emerged as a distinct profession with its own philosophy, principles and practice. Managerial communities without internal audit systems also lack a proper operating control system (Beale and Bradford, 1993). To belittle work errors, impropriety as business organisations and to audit work omissions, internal auditing is necessary and standards for professional Practice of Internal Auditing have been established along with a code of ethi cs and statement of responsibilities for internal auditors. The chief audit executive determines the course of an audit system in an organisation.The business office of internal and external auditing in serving shareholders and board of directors in different communities has been highlighted in mergers and acquisitions as also the potential role of internal auditors in strategic management (Melville, 2003). There are significant changes in the roles and mission of external and internal auditors and in their activities in consultancy, risk management and governance to investigate the contributions of audit to organisations and stakeholders.The role of the external audit firms, including providing tax advice to clients as puff up as research into the implications of legislation and regulations are also important strategic considerations. Senior security management standards and effective peremptory of their IT infrastructure are issues within IT governance and drawing up a critical infrastructure. Research concerning internal audit results has to consider whether these results have any prophetic value relative to actual company outcomes. In this setting the internal auditors role in assessing and contributing to Corporate Social responsibleness (CSR) and sustainability are one of the mark issues for senior management. The focus of internal auditing has been redefined to address consultative, risk and assurance activities. The need for further research in these areas to evaluate actual and potential role of internal audit can be emphasised to understand its potential benefits (Ruskin and Estes, 1984). The financial benefits of internal auditing for Cass Business School are increase contributions to stakeholders and directors and purifyd epitome of mergers and acquisitions. The non-financial benefits include risk management analysis, corporate governance reports, predicting performance outcomes and effective control of IT and strategic management systems. Question 3The internal audit activity should assist the organization by identifying and evaluating significant exposures to risk and contributing to the improvement of risk management and control systems. (Standard 2110)List and describe the key risks in Cass Business Schools financial and non-financial systems.In its report on corporate governance and corporate performance, Cass Business School emphasised the linkages of governance and performance and examined the role of the board of directors in mitigating firms agency costs and also in creating shareholder value. The hypothesis put forward was that a large proportion of non-executive directors and chairman and chief executive officer will over-perform in terms of rates of return and stock returns whereas companies with boards dominated by insiders will tend to under-perform. Internal and external control mechanisms such as managerial ownership, bondholders, block ownership and market for corporate control have to be taken into consideration while measuring corporate performance and this is in the main reflected in annual reports of companies. Other constituents of corporate governance are important as are identification of the risks, roles and responsibilities of governance (Helliar et al, 2000). Risk management is at the centre of decision making processes in organisations at all levels and research into the different ways of assessing, managing and reporting risks within the organisations and reporting risks to outside stakeholders for achieving benefits is important within the context of management and board responsibilities.Hallikas et al (2002) provide a conceptual framework for risk analysis in networking for a company and note that to analyse and assess the risks associated with networking, either internal audit or computer aided cause and effect analysis can be used as tools for analysis of risks. Considering these factors, in the study of Cass Business School the key risks in financial and non- financial systems seem to be High and increasing tuition fees, increased competition from other schools, wakeless actions, and internal conflicts between members. However there is a risk management methodology and the Risk Management University Council has agreed to this risk management process.For several eld the University has scored the relevant risks for each risk management strategy as to impact and likelihood using a defined scale. The control environment around the high-scoring risks has been reviewed.Question 4Based on the results of the risk assessment, the internal audit activity should evaluate the adequacy and effectiveness of controls encompassing the organizations governance, operations, and information systems.These includeReliability and legality of financial and operational information.Effectiveness and efficiency of operations.Safeguarding of assets.Compliance with laws, regulations, and contracts.(Standard 2120.A1)For each risk identified in Question 3, identif y the potential impact of control weaknesses and recommend appropriate controls that might reduce the impact of the threat. Give reasons for your recommendations.Within the Cass Business school management system, the annual report states that risk management Council has agreed to risk management methodology and processes and risks of the University are defined in the methodology. The University has reviewed its corporate risk register and has consolidated risks that have a high impact and likelihood score and has also reviewed the control environment for high scoring risks. The university council receives regular reports on progress of risk management implementation and within each school a risk register exists with each risk scored against a defined scale. There are future School plans to integrate risk reviews in the Universitys public management and planning process.Bainbridge and Paul (1986) have effectively related control objectives with internal audit systems. In case of ine ffective internal auditing, with unreliable financial information and flaws in accounting, complete transparency of financial data might help to overcome the weaknesses considerably. In case of inefficiency of operations and control, a strong escort management approach and board internal control is suggested. The measurement and appraisal of intangible assets, especially human capital as a key factor of wealth creation is a key objective for improving organisational effectiveness. Safeguarding of company or organisational assets is possible through stakeholder or director support as well as general corporate performance and in this case, the overall annual performance of the school which is required to show financial profits. Compliance with laws and regulations can improve credibility and appropriate company objectives and codes of ethics and practice as well as strict management guidelines should be put forward.BibliographyRelating audit and internal control objectives A missing step in specifying compliance tests Journal of bill Education, chroma 4, Issue 2, Autumn 1986, pageboys 63-74 D. Raymond Bainbridge, John W. PaulThe effects of information ramble and hypothesis-testing strategies on auditors judgments Accounting, Organizations and Society, Volume 14, Issues 5-6, 1989, Pages 471-479 Jane L. Butt, Terry L. CampbellChan, K. C. Chen, C. R. Steiner, T. L. Production in Finance Literature, Institutional Reputation, and Labor Mobility in Academia A Global Perspective, Financial Management, (2002) 31(4) pp131-156Risk analysis and assessment in network environments A dyadic case study International Journal of Production Economics, Volume 78, Issue 1, 1 July 2002, Pages 45-55 Jukka Hallikas, Veli-Matti Virolainen and Markku TuominenInternalization versus exteriorization of the internal audit function an examination of professional and organizational imperatives Accounting,Organizations and Society, Volume 26, Issues 7-8, October-November 2001, Pages 617- 641 Larry Rittenberg and Mark A. CovaleskiManaging the internal audit A practical handbook, by Ian Beale and Roy H Bradford (1993), Kogan Page Computer Law Security Report, Volume 9, Issue 4, July-August 1993, Page 154Internal vs. external IT audits or Mapping out a war zone? Computers Security, Volume 14, Issue 5, 1995, Pages 419-420 Doc Farmer and S. G. WarburgInternal AuditsMetal Finishing, Volume 98, Issue 11, November 2000, Pages 73-78 Leslie W. FlottEvidence of agency conflict among management, auditors, and the audit committee chair Journal of Accounting and Public Policy, Volume 9, Issue 4, Winter 1990, Pages 271-292 Susan Haka and Peter ChalosUK AUDITORS PERCEPTIONS OF INHERENT RISK, The British Accounting Review, Volume 28, Issue 1, March 1996, Pages 45-72 CHRISTINE HELLIAR, BOB LYON, GARY S. MONROE, JULIANA NG and DAVID R. WOODLIFFMelville, R., (2003)The contribution of internal audit to corporate strategy.International Journal of Auditing Volume 7Issue 3Page 209 N ovember 2003M. Page and L. Spira, The Turnbull Report, Internal Control and Risk Management The Developing Role of Internal Audit, The base of leased Accountants of Scotland, Edinburgh (2004)The project management audit Its role and conduct Engineering Management International, Volume 2, Issue 4, July 1984, Pages 279-286 Arnold M. Ruskin, W. Eugene EstesSawyer, Lawrence B.Sawyers internal auditing the practice ofenlarged/Lawrence B. Sawyer, assited by Glenn.E. Sumners3rd edition, retitled, rev and enlAltamonte Springs, Fla Institute of Internal Auditors, 1988Sawyer, Lawrence B.Elements of management oriented auditing Institute of Internal Auditors Inc 1983Sawyer, Lawrence B.The practice of modern internal auditing / Lawrence B.Sawyer2nd ed. Rev. and enlAltamonte Springs, Fla Institute of Internal Auditors, 1981www.cass.city.uk
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