HLTA Unit 1 Assignment Essay

HLTA Unit 1 Assignment Essay HLTA Unit 1 Assignment Essay Higher Level Teaching Assistant Diploma Course Questions on Unit One Elizabeth England S144471 8 Hodgson Close, Fritwell Bicester OX27 7QB 1. Good, solid relationships are essential in aiding a child or young person's ability to learn throughout their school career. The relationship between a teacher or teaching assistant and a pupil is different to one formed out of the school environment, because it is one of professionalism and authority. In order to build a relationship with a child or young person it is important to remember that each one is an individual; different ages, with different abilities, interests and needs. You must engage that individual - remember their name, get down to their level if necessary (have open, welcoming body language) and show an interest in what they do within school and outside, as this will all help to start a conversation which is essentially the backbone of any relationship. Once that initial dialogue has taken place it becomes easier for both parties to approach one another in order to further build and maintain the relationship. It is important to keep that approachability throughout your time at school. Effective communication is also very important. This means; using suitable language, and adjusting your language, for the age and ability of the child or young person you are talking to; listening to what the child or young person has to say, even if it is not entirely relevant. For them, knowing that you are interested in and value what they have to say is very important; allowing each individual to speak; giving clear concise instructions, allowing the pupil to complete a task with confidence. Understanding the individual too can help in maintaining relationships. Do not have preconceived ideas about the child or young person; this is particularly important when dealing with children with special educational needs or behavioural issues. The ability to diffuse a situation through understanding the child(ren) involved will go a long way to keep the classroom a calm, relaxed space. Being consistent, for example with how situations are dealt with (remaining calm, listening to all parties involved and being impartial) will show the children and young people what you expect from them in terms of behaviour and that within the relationship you have built up, they are all treated equally. Trust and respect are also important factors when building and maintaining relationships, especially with young people. Of course this is an important factor in all relationships whether personal or professional, but young people in particular go through some difficult periods during their school years, so knowing that there is an adult there that they can trust and who respects and understands them allows them to focus on their school career without additional worries. Most of the points above also apply when forming relationships with adults too. Whether they are colleagues, parents or guardians of the pupils, a relationship built on mutual respect and trust will stand the test of time. People respond positively when you are courteous, friendly and use positive body language including eye contact. Approachability is also an important factor, particularly when building and maintaining relationships with parents and guardians. They need to be able to feel as though they can come to you if they have any concerns, so being open and welcoming and having a presence in and around the school environment is essential. 2. As mentioned before, relationships are essential in aiding a child or young person's learning. The ability to form that relationship however, can be hindered by a number of factors; both internal and external. Internal factors can be described as some sort of disorder that affects the normal function of the body and thus the person's ability to build a relationship. Internal factors include; Down's Syndrome: This is a genetic disorder that causes physical growth delays and

Antigone Essays (457 words) - Antigone, Civil Disobedience, Creon

Antigone Essays (457 words) - Antigone, Civil Disobedience, Creon Antigone Sophocles' trilogy of Oedipus the King, Oedipus at Colonus, and Antigone is a powerful, tragic tale that examines the nature of human guilt, fate and punishment. Creon, Oedipus' uncle and brother-in-law, is the story's most dynamic character. His character experiences a drastic metamorphosis through the span of the three dramas. Creon's vision of a monarch's proper role, his concept of and respect for justice, as well as his respect for the design evolve considerably by the trilogy's tragic conclusion. In Oedipus the King (OK) , the audience is introduced to a Creon who seems to put loyalty to the king above all. He sympathizes with the tragic plight of King Oedipus and asserts no apparent ambition himself. His attitude toward the king is one of yielding and fulfilling reverence. Creon's notion of justice in OK stems directly from the divine. That which the gods have decreed must become law. It pains Creon to have Oedipus exiled, but he must do so as the gods have willed it. Creon's respect for divinity and prophecy seems to be his defining trait in OK. His attitude is one of unquestioning reverence. In Oedipus at Colonus (OC), one sees the beginning of Creon's decline. Creon has now come to occupy the throne that once belonged to Oedipus. It soon becomes apparent that his vision of the proper role of a king has changed to accommodate his new-found position. The emphasis shifts from that of a king who must rule wisely to one who must rule unyieldingly. The kingship becomes a selfserving instrument for Creon in his attempt to secure the return of Oedipus and the good fortune prophesied to accompany him. Creon's notion of justice is severely distorted in OC. He becomes monomaniacal - conducting his affairs with tyranny and belligerence. For example, he threatens to harm Oedipus' daughters if the blind beggar does not return to Thebes. His view of rightness and fairness is no longer in line with that of his subjects. In OC, Creon still retains some respect for divine prophecies. These have after all motivated his desire to return Oedipus to Thebes. Antigone reveals the ultimate extent to which Creon's character deteriorates. His transformation completes itself; he has become an unreasonable tyrant. Creon can no longer be called a king. He has become a despot. There is absolutely no justice to be found. Violence and threats of violence are the tools by which he rules. For example, his senseless threats to an innocent sentry reveal the true extent of his loss of reason. Creon has distorted the proclamation against Polyneices' burial, which was originally intended to foster Theban unity, into a display of rashness and incompetence. There is no mention of the gods and their intentions on Creon's behalf in Antigone. He has been so far destroyed by his own power as to dismiss the divine will that he originally thrived on.

Guidelines for Risk Assessment Paper Research Example | Topics and Well Written Essays - 1250 words

Guidelines for Risk Assessment - Research Paper Example The result will be the ability to proceed into a business that can expand and overcome dangers of the business without accruing loss in the company. Since Cisco is a security based company for technology, most of the tangible risks are based on the ability to match security threats that occur through technological components. Security vulnerabilities that come from those that are attacking online portals are some of the strongest risks that are incorporated into the company. IT organizations and technological components are both at a risk because of specific technology architectures as well as the main way in which the hardware and software performs. This ranges by the method of attack that occurs on the system, usually which includes new and improved methods that can overcome older attacks while causing damage to the company’s technological components. This is furthered by day zero threats, which include changes in technology that enhance the attacks on technology without responses that can be completed by corporations (Bharania, 2010). The security vulnerabilities through technological attacks are not the only tangible problem within the corporation. There are also other problems that lie within the internal environment of the company, specifically through employee mistakes and unknown factors. Working in the IT industry is also dependent on innovations and new components that can be added into systems for implementation. AS this is done, it increases the amount of risk in the market. Even though there are end to end strategies, meaning that employees have to move through several levels before completing a product, there are still problems that may reach end users. The security, development and innovations that are completed will then have fewer demands and will cause the company to move into a lower rating with offering new securities. Since Cisco is known as a service provider

Christianty paper Research Example | Topics and Well Written Essays - 750 words

Christianty - Research Paper Example However, before one learns to accept Jesus, they may have been living in the ways of darkness. Jesus is the word, and him who receives the word in the Bible recognizes Jesus. This comes by learning the work of God and believing in that word. That word defines the character of a believer of Jesus and the followers of earthly possessions. As followers of Jesus Christians are expected to forsake the desires of the flesh and uphold the fruits of the Holy Spirit (Johnson 224). The practice may occur gradually as one gets to learn and understand the virtues of a Christian. For example, in his childhood Mark grew in an affluent background where he never lacked anything of substance in his life. However, some of his neighbors and friends grew in immense poverty where even the basic things seemed a luxury to them. Mark was so proud and looked down upon his friends. He treated them with a lot of contempt. Although he was born in a Christian family, Mark never took religion with a seriousness it deserved. His pride surpassed even the customs practices because he never respected even his elders. He could blatantly talk about his beautiful items such as clothes, shoes and other luxurious items that were in his possession. He bragged about his father’s wealth just to demean his colleagues. His friends felt envious of him and always listened to his boastful stories. More often he could pick a quarrel with anyone over anything only to warn his counterpart of the repercussions they would suffer if they dared touch him. He never forgave anyone he had argue d with even he knew he was in the wrong. He always desired to avenge against his colleagues (Witherington 72). Nevertheless, Christianity emphasizes on forgiveness and forbid anyone from taking revenge against the wrongs done by others (Clapper 41). Some of his friends were very kind and forgiving, so they always tried to talk to him and request him to humble himself. Some of his friends were very

Genzyme Summary Essay Example for Free

Genzyme Summary Essay Genzyme was founded in 1981, Sanofi purchased the company in 2011. They went public in 1986, raising 27 million dollars. Genzyme startet as a start up Company by scientists studying genetically inherited enzyme diseases. Their strategy didn’t focus on the â€Å"blockbuster drugs† like other biotechnology companies but drugs for rare diseases. To developing a drug, it takes 10-14 years at the cost of around 800 million. But the blockbuster drugs had 1 billion dollars revenue. Genzyme has received several honor awards like â€Å"national medal of technology†. The food and drug administration established in 1983 the â€Å"Orphane drug act† giving seven years market exclusivity to developers of drugs for rare diseases. This gave Genzyme big advantage when it comes to clinical trials, advertising and sales, it does not requires a lot. Their first success was the â€Å"Ceredase† drug- to treat the Gaucher`s disease. It was sold to over 4000 patients, with annual revenue of 800 million dollars. They had different way of manufacturing and sales compare to other companies. They did not do licensing to large pharmaceutical company. Genzyme was the worlds third largest biotech company in 2006 only profiting of rare diseases. Reflection of the case * Avoided â€Å"blockbuster† market and good management Good strategic to focus on a niche market instead of the †blockbuster† market. The degree of existing rivalry and entry barriers was low. Henri Termeer took a risk in moving to a start up company but with his experience and expertise, the company went stronger and independent. * First ones to market and the exclusivity Genzyme entered a small, untapped market. Being the first biotech company that focus on rare diseases and having the market exclusivity made them leading biotech company. They had the ability to identify almost all customers. They had big advantage when is comes to clinical trials, restrictions, FDA and small numbers of test patients required.

A Clockwork orange :: essays research papers

Psychological concepts in A Clockwork Orange At the start of A Clockwork Orange, you are introduced to Alex and his droogs. They are at a milkbar drinking milk-plus. Milk, plus types of drugs that enhance Alex and his droogs ultraviolence, which is the main backdrop to the story that leads to other psychological events. Drug addiction is a complex disorder that is compulsive and often uncontrollable. This is a chronic relapsing disorder, and treatment for drug addiction is about as effective as treatments for chronic medical conditions. Next Alex goes to a home in the country for a surprise visit of the ultra-violent kind. To persuade the wife of the house to let him in, Alex uses an intrinsic approach, pretending to be a helpless fellow in need of a telephone. This is a behavior used to fulfill an urge of Alex's, which is ultra-violence. Later on back at the milk bar, or Korova, Alex smacks his brother for behaving inapropriately, saying, "...For being a bastard with no manners. Without a dook of an idea about how to comport yourself public-wise, O my brother." So at this point Alex is using positive punishment. Alex heads to his house where he stays with his Dad and Mum. His mother, an older woman, has purple hair. This could be from the natural aging process of the eye, making his Mum think her hair is possibly silver or blond, when instead is a deep purple. But, then again, this movie might as well be using an artistic approach, and the hair color could reflect on the fashion of the near future. Alex goes in for treatment to cure his ultra-violence. The treatment is a conditioning method where he is to watch terribly movies with his eyes held open. After many, many views Alex gets sick at the slightest hint of any voilence or sex. Alex is put on stage where he is to be used in a demonstration. A man walks out, toward Alex. He begins to yell at Alex, then gets violent.

Online Education Essay

Every parent’s dream is to influence their children with life skills that will guide them to success in the future. In most cases, parents usually work full time jobs to achieve extra income to save for their children college costs. A college education could very well be that â€Å"cherry on top of the ice cream† for parents, and give them a moment to relax and finally take a breather. Today we find young adults with jobs working as hard their parents once did. This made it difficult to balance both work and school for them. In some instances, parents are usually the child’s first role model and teach them to set the standard for a good foundation of direction and determination. Students have been finding different methods to make it work by balancing out their work and school schedules. For example, working various schedules has been difficult, to include, morning, midday or twilight shifts just to add school, in their schedule. The burden in juggling work, school and personal time resulted in school taking a back seat and leaving no room to attend a traditional classroom. Distance learning has opened the door to the education community, businesses and private companies in many ways to assist those by introducing classroom instruction via online. Online education has boomed the past few years and has given individuals the chance to further their education. Priorities have once again changed, and the percentage of online courses taken has risen. Nonetheless, there is still argument whether a learner can obtain the information online, vice receiving proper classroom education. The goal of this paper is to address the benefits of distance learning are to identify the values, soundness and impact of online education. The future of online education has already impacted us in some way. Can one recall ever reading anything off your computer, smart phone or tablet? That is right! Believe it or not one has been educating themselves via the internet already. The tools are there and why not take advantage of a higher education with a college and/or university. In the article, Tom Snyder stated that, â€Å"lifelong learning must now be a part of everyone’s career plan†. I could not agree more with that statement. Web-based programs are on a rise and to educate oneself in an online environment is a significant benefit. There is always online training that your job requires one to complete for career advancement, without having a web based education one will not be able to get the required training needed for promotion. Online education is similar to what web-based training has to offer. It has the same goal in pushing out the information to such student, and it primarily depends on what the student is willing to learn. For students to have success while taking an online course, they should be determine and motivated. Even though online education is a self paced class, one can get overwhelmed and fall behind quickly. Instructors are answering questions online when students may have a problem. They will have to become more involved with the students by interacting on a one on one basis vice the classroom setting. The traditional classroom will always be there, and some may prefer it, but online learning has many benefits that cannot get passed up. In the Marine Corps, its main focal point is to be tactfully and technically proficient in their everyday duties. In the article, Samuel Ellis captures the big picture and identifies importance of being vigilant around your surroundings and what to do during an incident involving an active shooter. A key point that Brad Plumer wrote in February was that, â€Å"there have been 43 mass shootings in 25 states over the past four years – or nearly one per month†. The Marine Corps took notice, and it was not too long that something had to get done. Marine net is a distance learning tool that allows Marines, civilian employees and contractors the ability to gain and attain information via online education. According to Pete Russett, director of Mission Assurance Branch, â€Å"The shooting at Fort Hood and other similar tragedies led to this training†. Although this requisite requires your full attention to improve your experience on procedures for active shooters, it also assures that we can be familiar with the procedures of an active shooter. To train the number of Marines and civilians in a short amount of time would have taken long in a face to face classroom. However, Marine net bridged that gap and has established the ability to push out information and instruct everyone in a timely manner. Some may refer to online education as â€Å"false education† by not receiving the proper education in a tradition classroom. The article, Online Education May Transform Higher Ed, Brian Burnsed wanted to let the reader know that online education is happening throughout all colleges and universities and not leaving anytime soon. There were interesting facts that shook the online education movement. For example, change is constant and never-ending with innovations making it easier for students to access the internet for online courses. According to Matthew Tabor’s article, Louis Soares said, â€Å"A disruptive innovation always starts out at a lower quality,† he says. â€Å"[But], if you take that for-profit energy out of higher education, online [education] would not have grown the way it has in the last 10 years. † There has been an increase of student enrollment for online programs at these institutes. In the past, one was able to receive an associates and/or bachelors degree at smaller institutions that were strictly online courses. The bigger named universities and colleges have taken notice and started to implement newer online programs for potential students. This strategy ensured that students were, in fact, choosing these recognized institutes for online education. In Brian Burnsheds’ article, Richard Garrett, managing director at research firm, said, â€Å"We’re at the beginning of elite schools starting to take online seriously†. The increase of mobile technology has jumped start the revolution of online education. Students are far more familiar with computers that ever before. There are many changes that would have to be developed to create an online program that assists the instructor and teaches the student at the same time. Will there have to be personnel changes? Would the institute hire online only Professors? These are some of the factors to creating an effective online program, but the need of online education has increased and must be solved. At the end of the day, there are more positives than negatives for adding more online courses; it is just inevitable that students will take an online course sometime in the near future. Online education has come a long way to make it easier for students to achieve a higher education. It can be time consuming and beneficial at the same time. for the individual that is organized, determined, and motivated to self educate themselves. Many are skeptical that an instructor is not teaching, but just pushing information over the internet to the course. It is the responsibility of the student to ask questions; to improve his online learning experience. The rising demand for online courses will continue to climb and be as effective as or better than a traditional classroom. Though, it can all change with the intentions the institution has with the visualization and authenticity of their online education programs.

Summary of Auditing Theory Chap 1 & 2

Assurance services – deal with audit or review of historical financial information and assurances dealing with subject matters other than historical financial information. * designed to enhance the degree of confindence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria FF. are the broad categories of services under the umbrella of assurance services: 1. Risk assessment 2. Information system reliability 3.Adequacy of security over Electronic commerce transactions, electronic documents, and support systems 4. Effectiveness of Health care performance measurement systems 5. Reliability and relevance of Business performance measurement * it evolves naturally from Attestation services, which in turn evolve from audit * The root of all three is independent verification Non-assurance services (Related Services) – pertain to compilation of financial information , agreed-upon-procedures a nd other related services which do not result in the expression of conclusion that provides a level of assurance.Auditing – is a systematic process of objectively obtaining and evaluating evidence regarding selected assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the result to interested users. * determining whether recorded information properly reflects the economic events that occurred during the accounting period. Elements: * Systematic process * Objectivity * Obtaining and evaluating evidence * Assertions about economic actions and events * Degree of correspondence†¦ stablished criteria * Communicating results * Interested users Attestation – refers to an expert’s written communication of a conclusion about the reliability of someone else’s assertions. * when a practitioner is engaged to issue a written communication that expresses a conclus ion about the reliability of a written assertion * a type of assurance service whose subject matter (both FS and non-FS in nature) * offering some level of assurance Ex. of attest services: 1. Future-oriented financial information 2. Management’s discussion and analysis 3.Effectiveness of internal control 4. Compliance with statutory, regulatory and contractual obligations Consulting services (Management Advisory Services) – professional services that provide advice and assistance concerning an entity’s organization, personnel, finances, operations, systems, or other activities. * an analytical process that typically involves some combination of activities relating to: a) objective-setting b) fact-finding c) definition of problems or opportunities d) evaluation of alternatives e) development of recommendations including actions ) communication of results g) implementation h) follow-up – reports are generally written in a narrative style – nature an d scope is determined by agreement between the professional accountant and the client Areas of consulting services: 1. Consultations 2. Advisory 3. Implementation 4. Transaction 5. Staff and other support 6. Product AssuranceConsulting * three party-two party contractscontracts * to improve quality-to recommend of informationuses for infos. * decision makers & -Outcomes info. used for optimum decisions * intended to improve-designed to ecision maker’s improve client’s condition indirectly condition’s thru directly thru recommendationsfindings, conclusions and recommendation Four conditions that create demand for audits: 1. Potential conflict of interest between those who prepare information & those who use information. 2. Information can have substantial economic consequences for a decision maker. 3. Expertise is often required for preparing and verifying information 4. Users of information frequently are prevented from directly assessing the quality of informat ionStewardship or agency Theory – implies that the manager, as well as the owner, wants the credibility an audit adds to the financial statement assertions. Types of Audits 1. Compliance Audits – to determine compliance with criteria, standards, or rules set by an authoritative body 2. Management Audit (Effectiveness of Performance) – an examination and evaluation of the activities of management 3. Performance Audit – analyzes an organization’s structure, internal systems, work flow and managerial performance 4. Comprehensive Audit – includes the components of compliance, performance and financial statements udit 5. Operational Audit – to determine the extent to which some aspect of an organization’s operating activities is functioning effectively 6. Internal Audit – an independent, ovjective assurance and consulting activity designed to add value and improve an organization’s operations. Helps by bringing a syste matic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance process 7. Environmental Audit – environmental matters which may have an impact on the financial statements 8.Forensic Audit – examination of evidence 9. Financial Statements Audit Types of Auditors 1. External (independent) auditors – public accountants, both individuals or firms 2. Internal auditors – services for a single organization for which they are employed on a full-time basis, typically reporting to the board of directors 3. Government auditors – full-time employees of the government tasked to determine compliance with laws, statutes, policies and procedures 4. Forensic auditors – financial auditing specialists who focus on unearthing the truthAuditing and Assurance Standards Council (AASC) – body authorized to establish and promulgate generally accepted auditing standards (GAAS) in the Philippines * The main dist inguishing feature of auditing and related services is the level of assurance provided by the auditor in the engagement. * An auditor becomes associated with the financial information through the attachment of a report or when consenting to the use of auditor’s name in professional connection. Remedies if known that the auditor’s name is inappropriately used: 1.Request management to stop the inappropriate association of auditor’s name 2. Inform any known third party users 3. Seek legal advice Sarbanes Oxley Act of 2002 (SOX) – legislation passed in the USA in response to increased occurrence of corporate fraud. * gave Public Companies Accounting Oversight Board (PCAOB) authority to establish auditing standards, quality control standards and independence standards for auditor of public companies * Philippine Securities and Exchange Commission (SEC) in its Resolution No. 135 Series of 2002 – Code of Corporate GovernanceAssurance Engagement – a n engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other that the responsible party about the outcome of evaluation or measurement of a subject matter against criteria. â€Å"Subject matter information† – the outcome of the evaluation or measurement of a subject matter. Types of Assurance Engagement Objective Conclusion 1. Reasonable – risk reductionPositive to an acceptably low level 2. Limited – risk reduction to a level Negative that is acceptable in the circumstancesElements of an Assurance Engagements 1. A three-party relationship – practitioner – responsible party – intended users 2. An appropriate subject matter a) identifiable and capable of consistent evaluation or measurement against the identified criteria b) information about it can be subjected to procedures for gathering sufficient appropriate evidence to support a reasonable assurance or limited assurance conclusion 3. Suitable criteria – benchmarks used to evaluate or measure the subject matter, including where relevant, benchmarks for presentation and disclosure. . Sufficient appropriate evidence – an attitude of professional scepticism to obtain sufficient appropriate evidence 5. A written assurance report in the form appropriate to a reasonable assurance engagement or a limited assurance engagement – a conclusion that conveys the assurance obtained about the subject matter information Assertion-based engagement: * In terms of the responsible party’s assertion * Directly in terms of the subject matter and the criteria Non-assurance Engagements Engagements covered by ISRS/PSRS, such as agreed-upon procedures engagements and compilation of financial or other info * preparation of tax returns where no conclusion conveying assurance is expressed * consulting engagements, e. g. Management and Tax consulting Reports on Non-assurance Engagements â⠂¬â€œ clearly distinguishes that report from an assurance report Philippine Standards on Assurance Engagements – covers assurance engagements other than audits or reviews of historical financial infos. Acronyms: * AASC – Auditing and Assurance Standards Council * ASPC – Auditing Standards and Practice Council GAAS – Generally Accepted Auditing Standards * PICPA – Philippine Institute of Certified Public Accountants * ACPAPP – Association of CPAs in Public Practice * ISAEs – International Standards on Assurance Engagements * PCAOB – Public Companies Accounting Oversight Board * AAS – Auditing and Assurance Services * FRF – Financial Reporting Framework * PAS – Philippine Accounting Standards * PFRS – Philippine Financial Reporting Standards * PSA – Philippine Standards on Auditing * PRC – Professional Regulation Commission * BOA – Board of Accountancy Chapter 2 Objectives of Finan cial Statement Audit to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework -Auditor is responsible for forming and expressing opinion on the FS and should determine whether such financial reporting framework adopted by management is acceptable -Management those charged with governance and has the primary responsibility of preparing and presenting these FS in accordance with frameworks and responsible for identifying the financial reporting framework to be usedComplete Set of FS: * Statement of Financial position * Statement of Comprehensive Income * Statement of Changes in Equity * Statement of Cash Flows * Notes General Principle of Audit 1. Ethical Requirements – Quality control 2. Audit in accordance with PSA 3. Professional scepticism – questioning mind 4. Objectives – reduce audit risk to an acceptable level Assurance Provided by Aud itor 1. Basis of evidence gathered (which include sampling) 2. Auditor provides reasonable assurance 3.Financial statements are free from material misstatements (materiality) * Sampling – used to gather evidence on financial statement amounts and disclosures * Reasonable Assurance – alludes to the concept of audit risk which is implicit in the audit function and implied in the scope paragraph of auditor’s report * Material misstatements – no guarantee that the FS are accurate. Auditor provides reasonable assurance concerning material misstatements and an opinion on fairness, in all material aspects.Collusions – when two or more individuals work together to effect misappropriation or concealment. Assertions – representations by managements, explicit or otherwise, that are embodied in the financial statements * Internal control assertions – an implied assertions by management that such internal control procedures are effective as to bot h their design and operation * Financial Statement assertions – management asserts that the financial statements, and by implication the financial statement items and underlying account balances and classes of transaction, are free of material misstatement.Level of Aggregation Category of FS Assertions per the AASC’s Glossary of Terms: 1. Existence 2. Rights and Obligations 3. Occurrence 4. Completeness 5. Valuation 6. Measurement 7. Presentation and disclosure Audit Objectives * to gather and evaluate audit evidence of sufficient quantity and appropriate quality in order to form an opinion on the financial statements prepared by management. Three Fundamental Concepts in Conducting an Audit 1. Materiality – degree of misstatement or omission . Audit risk – auditors may inappropriately express his opinion 3. Evidence – refers to the necessary information that an auditor gathers in order to form a credible opinion on the assertions Audit Report 1. Ti tle 2. Addressee 3. Introductory paragraph 4. Management’s responsibility 5. Auditor’s responsibility 6. Auditor’s opinion 7. Other reporting responsibilities 8. Auditor’s signature 9. Date of the auditor’s report 10. Auditor’s address Other Types of OpinionsQualified – expressed when the auditor concludes that an unqualified opinion cannot be expressed but that the effect of any disagreement with management, or limitation on scope is not so material and pervasive Adverse – issued when the effect of a disagreement is so material and pervasive to the FS that the auditor concludes that a qualification of the report is not adequate Disclaimer – issued when the possible effect of a limitation on scope is so material and pervasive to the FS

Pre-Interview Essay Essay Example

Pre Pre-Interview Essay Essay Pre-Interview Essay Essay Pre-interview Essay 30/01/2013 I would like to follow the CELTA course for quite a few reasons. To begin with, and more importantly, I want to do the course so as to obtain the right qualifications for and English tutor. I think that the CELTA course can provide me, not only with the necessary teaching skills, but also with the highest knowledge of the subject. Moreover, if one already has the education and skills needed this course gives him the opportunity to keep up to date with the English language, because as it is widely known language, in general, keeps evolving and changing. Another important reason that makes me want to follow the course is the fact that CELTA diploma is recognized thru out the world. That is a great advantage as one has the opportunity to work at almost any country he desires. Needless to say that this is of great benefit not only to one’s teaching experience but to him as a person, as he will be able to broaden his horizons by meeting new educational systems and cultures. I believe that I would be a successful teacher of the English language because I am very interested in it, therefore, I would constantly try to enrich my knowledge around it and do my best to be up to date, not only with the language itself but with educational systems so that my students would get the best education possible from me. I am of the opinion that you must love what you do so as to be good at it and teaching is what I love. Other than that, I feel that I am the kind of person that can pass his knowledge to the others. I am friendly and easy-going which makes people around me feel comfortable and able to trust me. On the other hand, I am very organized and focused on my goals, even a little bit of a control freak which I believe make me better at what I do and are some important qualities for a successful teacher.

Critically explore the needs of victims of crime Essays

Critically explore the needs of victims of crime Essays Critically explore the needs of victims of crime Essay Critically explore the needs of victims of crime Essay Critically research the demands of victims of offense and the services presently provided for them. Include mention to the demands of the victim motion and the restrictions of the current condemnable justness system. The recent old ages in the UK and throughout the universe has seen the importance and influence of human rights turning. This has had an consequence on the jurisprudence as a whole, but alternatively of the good of society being protected by legislative act and common jurisprudence the person has come to the head, i.e. an individual’s rights can non be derogated unless a set standard is followed. Therefore this focal point on the person has non merely given stricter regulations for the tribunals and constabularies to follow in regard to suspected and convicted felons, it has besides laid an accent on the single victim and the resources, after-care and support, every bit good the consequence on condemning in regard to condemnable instances and damages or compensation in regard to civil instances. The recent rise of the function of victims in the Criminal Justice system is extremely of import, which will be identified in the treatment of renewing justness. The function theoretical account for integrating the victim supplying damages and their demands can be seen in Australia within Victorian Criminal Justice System. Therefore this instance survey is traveling to research non the medical aid that victims need and which have been procured, but their hunt for justness and damages. It is here that the victim’s rights groups are naming for justness, as seen in the recent Home Office Survey of Victim’s Rights Groups wants, i.e. a true function for the victim in the Justice system, particularly Condemnable Justice: To truly reflect the demands of victims, the societal rights referred to in the paper The societal rights of victims of offense should be included in the new Charter, clearly placing the bureaus responsible for presenting them.[ 1 ] Renewing Justice: Developing options to tribunal based systems which have focused upon the wrongdoer and have tended to disregard the victim has been a major subject of condemnable justness reform in Australia and elsewhere. Known as ‘restorative’ or ‘reintegrative’ justness, these strategies aim to convey wrongdoers and victims together in order to decide jobs, shame wrongdoers into discontinuing their offending behaviors and besides to alleviate some of the force per unit areas on the tribunals. Building upon the Criminal Justice Diversion Program in the Magistrates’ Court, the Review suggests that consideration be given to puting the plan on a statutory terms by associating it to the deferred condemning proviso in s.83A of the Sentencing Act 1991 ( Vic ) .[ 2 ] This is the most modern logical thinking for condemning and balances the assorted elements of the sentencing, such as the victim’s needs, the rehabilitation of the wrongdoer, involvements of protecting society. It could be adapted to include public sentiment, but in the involvements of justness it would necessitate to be informed public sentiment because the theory is Rawlsian in nature, which consequences in a theory from the point of view of justness. Rawl’s in his thesis for breeding equality provinces that justness [ 3 ] is the premier footing of all authorities and to guarantee justness, the entree to justness for all is the obvious agencies and terminal to guarantee justness is fulfilled ; hence in the Criminal Justice system this would include the entree to justness for the wrongdoer, the victim, and the rights for the populace to voice their sentiment on sentencing of a convicted felon. Rawl’s theory is based on a few cardinal thoughts, which are therights and responsibilitiesof government/institution of society and theloads and benefitsof citizens co-operating. Rawls bases his theory that each person has an built-in and inviolable being set in justness – this being can non be overridden for the public assistance of the society. This theory does non fall foul to the statements against modern utilitarianism. Rawl’s does utilize the societal contract fiction of Hobbes and Locke, nevertheless the foo ting of traveling from ignorance ( province of nature ) is ground and this ground set up on rules of justness that his societal contract is based upon. These rules are ; 1 ) that each individual has basic rights and autonomies in conformity with freedom ; and 2 ) there is distributive justness, where inequalities are restrained by thegreatest benefit of least advantagedand each individual has the status ofjust equality of chance. These rules can non be derogated for the public good and autonomy is the supreme rule. Rawl’s theory is really of import when looking at justness theories because it begins to undertake the catholicity of justness based on justness, every bit good as the inequalities apparent in society. Therefore Rawls would let for renewing justness but requital would be unfair, instead aims to rehabilitate and return the culprit to society would be appropriate, i.e. in order for the culprit to counterbalance society every bit good as aiddegree the playing fieldbec ause it is normally deficiency of chance and poorness that causes offense and if the culprit is rehabilitated and educated so society will be benefited. Rawls would reason that there is a function for the victim in the sentencing process and for public sentiment every bit long as the culprit is non capable to hatred, bias and retribution that would be the fright if public sentiment was allowed to take over the proceedings. Rather Rawls would reason at that place needs to be a balance between the rights of the culprit, the public’s sentiment and its protection and the victim’s entree to justness. There still needs to be the regulation of jurisprudence and objectiveness but within the kingdom of these new considerations. In add-on to include public sentiment it needs to be balanced and informed, if there is prejudices created by sensationalism it would neglect the basic premiss of this theory and fail in application. It is possible that the perfect theoretical account th e Victorian Sentencing Advisory Council has met these obstructions and created a system that allows an appropriate mixture of these elements. Victorian Sentencing – The Victim Role in the Criminal Justice System: The VSAC was set up in order to further enable the function of the victim in the sentencing process, a motion in the Victorian legal system since the 1970’s. Therefore guaranting that there was merely condemning every bit good as leting for the victim to hold a sufficient statutory function in the sentencing process. This follows guaranting that the victim plays a proper function in regard to the condemnable justness system. Yet in order for at that place non to be retaliatory and retribution sentencing and in order to halt tainting of the test before the judgement the function of the victim is closely monitored. The VSAC is the latest motion for statutorily protecting the function of the victim’s, this has earlier roots which protects the victim’s entree to justness and to a lesser extent the offender’s entree to justness began within Section 5 of the Sentencing Act 1991, even though the function of community and society’s engagement in the Victori an Criminal Justice System dates farther than this. Section s of the Sentencing Act 1991 ensures: Merely penalty to penalize the wrongdoer to an extent and in a mode which is merely in all of the fortunes ; Specific and general disincentive to discourage the wrongdoer or other individuals from perpetrating offenses of the same or a similar character ; Rehabilitation to set up conditions within which it is considered by the tribunal that the rehabilitation of the wrongdoer may be facilitated ; Denunciation to denounce the type of behavior engaged in by the wrongdoer ; Community protection to protect the community from the wrongdoer ; or a combination of two or more of the above intents. [ 4 ] Therefore this limits the function of the victim and ensures that the defendant’s rights and the victim’s rights and community positions are balanced. It besides allows for informed public sentiment to be taken into history in the sentencing process. This sentencing process takes the positions of victims and the populace in to account through a exhaustively monitored mode, instead than leting the imperativeness to hold a field twenty-four hours and public call and the feelings of the victim to defile the intents of justness as will be seen in the treatment environing the US attack to victim’s rights. The Victorian sentencing process allows for the victim’s positions to be taken in the signifier of an impact statement and this lone occurs if the suspect is found guilty, i.e. this system does non let such positions to defile the defendant’s right to a just hearing. In add-on sentencing is gauged against informed public sentiment instead than the call of the uneducated or the enraged. The purpose of this statement and the usage of public sentiment are to let the justice to understand the effects of the offense on the victim and society so that there is a libertine understanding on the effects of the offense on the society and the single [ 5 ] . This statement can merely be done through a statutory declaration orally or in authorship and so the victim may be called in forepart of the condemning tribunal to give grounds and call informants. Decision: The nonsubjective attack that the VSAC makes it really hard for the imperativeness to make enchantress Hunts and set force per unit area on the tribunal to enforce an unfair sentence in favour of sensed public sentiment ; instead the specific victims of the offense are taken into history. The category of individuals that can do this statement is besides really limited to halt uninformed or biased public sentiment and inflammatory media sentiment deluging the tribunal where merely a individual who has been straight affected by the offense can do the statement ; in the instance of homicides this does include the household as the direct victim has no voice. This nonsubjective attack arrests and the frights that the tribunals will go a topographic point for the media based enchantress Hunts are stopped and justness for the victim is considered at the same clip as equilibrating the justness for the suspect. This creates a alone attack to condemnable justness and perchance a manner forward for guaranting that victims do derive a voice, without the enchantress Hunts that have been seen late in the US, particularly those held in Guatanamo Bay. Besides the UK system which is on the threshold of following the US should mind the frights of those in the UK justness system against the media/witch Hunt attack and follow the attack the VSAC and subsequent legal powers in Australia have taken, which is to equilibrate the condemnable justness between the public sentiment, the victim and the defendent in an nonsubjective mode as Justice Badgery-Parker provinces: [ T ] he need which the felon justness system exists to carry through is the demand to interpose between the victim and the condemnable an nonsubjective instrumentality which, while recognizing the earnestness of the offense from the victim’s point of position and, in the instance of slaying, the magnitude of the loss which the victim’s household and friends have sustained, efforts to function a scope of community involvements which include but go beyond impressions simply of requital.[ 6 ] Therefore the most of import facet of including informed public sentiment is through instruction and making forums where people can voice their positions freely and a balanced sentiment is created. This is instead than the lopsided position of the sensationalism of the media of the positions of victim’s rights groups. In order to make this there needs to be easy entree to forums and practioners from the Criminal Justice system in order to emphasize the different logical thinking behind condemning processs. Victims rights groups in the UK. Bibliography: R G Fox, 1995,Victorian Criminal Procedure: State and FederalMonash Law Book Co-operative Freiberg, 2001,Sentencing Options,Sentencing Reappraisal 2001Discussion Paper Freiberg, 2002,Nerve pathwaies to JusticeSentencing Review 2002 Discussion Paper Graycar A ; Morgan, 2005,Law Reform – What’s in it for Women,Windsor Yearbook on Access to Justice Volume 23 Home Office, 2001,Reappraisal of the Victim’s Charter: Summary of Responsescan be found at:hypertext transfer protocol: //www.homeoffice.gov.uk/docs/vcreviewvictims.html Helena Kennedy, 2004,Merely Law, Vintage Books John Rawls,The Theory of Justice( Oxford University Press, Oxford, 1971 ) Rawls J. ,Justice as Fairness: a restatement, ( E. Kelly Ed ) ( 2001, Cambridge Mass, Harvard University imperativeness ) Ridge, M. 2003Giving the dead their due Ethical motives 114: 38-59. Sentencing Advisory Council,About Sentencing – Principles and Purposes, can be found at:hypertext transfer protocol: //www.sentencingcouncil.vic.gov.au/CA256F82000D281D/page/About+Sentencing? OpenDocument A ; 1=20-About+Sentencing~ A ; 2=~ A ; 3=~

Evaluating 360-degree Feedback System Assignment

Evaluating 360-degree Feedback System - Assignment Example Besides the normal appraisal to determine employees’ effectiveness, the 360- degree feedback approach may serve other important purposes such as â€Å"professional development and succession planning† as it allows the management a comprehensive knowledge over its employee’s capacities. It is also applicable in determining rewards to employees, determining human resource development needs, and managing performance. Further, the approach’s implementation process is simple and only requires normal managerial skills and resources. It, for example, involves the establishment of goals, determination of participants, development of performance criteria and selection of data collection and analysis methods. These are then followed by implementation of appraisal and communication of results (Pravin, 2010). The appraisal strategy, however, has both strengths and weaknesses that must be considered before its implementation. One of its strengths is the wide information sources on whose basis employees are appraised. This increases the probability of reliable and valid results for informed decisions. It also promotes knowledge of an organization’s human resource base towards interpersonal understanding and relations. This facilitates teamwork that is the core of Creative Minds Inc. Its wide scope also reduces chances of discriminative appraisals and it facilitates identification of employees’ needs towards efficient productivity (Prakashan, 2007). The management should however not have very high expectations from the system whose design may be challenging due to its research skills needs. The approach may also be ineffective if it is not aligned with the organization’s objectives, and may have more attention on employees’ weaknesses than strengths.

Reflection Paper Essay Example | Topics and Well Written Essays - 1000 words - 8

Reflection Paper - Essay Example Similar to workers, we, the students, also need to acquire at least minimal self-management skills in our academic activity as it helps a lot to adjust the process of knowledge acquisition for ourselves in a way that would show the most fruitful results. Setting right goals, developing a strategy of their achievement and reasonable and considered time management are inseparable parts of being successful academically, i.e. successful learner. However, successful learners are not those who simply know more that others, they are also students who have more efficient and effective learning strategies that help them access and use acquired knowledge, possess steady motivation and self-monitoring skills (Dembo & Seli). To my thinking, the most successful learners are those who organize and manage their academic activity and time so smoothly that they avoid stress and are never overwhelmed with exhausting homework, they take learning easy and at the same time manage ti achieve favorable res ults. What is also important, academic self-management should enable students to maintain balance between serious learning process and fun campus activity. Gaining control over the factors that might influence learning and academic performance – and there are plenty of them – the student will be able to eliminate unfavorable factors or at least reduce their impact to the very minimum. It is fully understandable that we all are so different and various factors may produce different impact on us and each of two students studying the same major may feel their effect to certain extent. What is extremely stressful for me, might be harmless for someone else. Thus, the primary task is to explore our psyche, inclinations and personal peculiarities in order to learn to regulate, monitor, evaluate and reinforce our life and academic performance in the most efficient way. Willing to