Auditing and Accounting Ethics Essay Example | Topics and Well Written Essays - 3000 words - 1

Auditing and Accounting Ethics - Essay Example External auditors must have the minimum requirement of passing the chartered accountants examination. Auditing theory and practice states that auditors must not sign as external auditors if their self interests affects the independence of auditors. The external auditors must be both independent in fact and in appearance. The auditing rule states that the auditor must not have any material self interest in the clients. An auditor has self interest if the auditor, the auditors spouse and children owns a share of stock or two in the audit client(Pollitt et al. 1999, 30). The Companies Act of 1948 is the legal framework for external auditors to follow in terms of independence (Power 1997, 17). Evidently, many auditors will not allow their independence to be affected by self -interests . Also, many auditors will not allow their independence to be affected by self - review. The external auditor must adhere to the independence policy in taking on a new client. The auditor is mandated, without exception, to consider if self -review will affect his independence. The auditor must not continue with the audit or sign as external auditor if he or she believes that self review will violate the auditors independence. Clearly, many auditors will not allow their independence to be affected by self – review (Watkins 1998, 29). Further, many auditors will not allow their independence to be affected by advocacy. The auditors membership in a group will have a strong impression that the auditor is not being independent. The Code of Ethics for auditors state that auditor must not have his membership in an organization affect the independence of the auditors. The auditors must be independent in fact and in appearance. This means that a slight dent in his independence would raise doubts as the auditors independence. Consequently, the auditor must turn down such an engagement. Undoubtedly, many auditors will

Participant Observation Assignment Essay Example | Topics and Well Written Essays - 1250 words

Participant Observation Assignment - Essay Example s â€Å"committed to approaching the modern world through the perspective of Halakah (transliterated as halacha) embracing religious Zionism, and growing in Jewish learning and observance† (www.emekberach.org). Halakah is a collection of Jewish laws that have been handed down from the biblical times. Thus Emek Beracha is a synagogue of Orthodox Jews who have promised to uphold the religious traditions of Orthodox Judaism. Orthodox Judaism has acquired a significant dimension as a social catalyst among the upwardly mobile Jews across the metropolitan US cities. This wave of pervasive religious behavior is a relatively newer phenomenon among the young Orthodox Jews who otherwise tend to regard religion as an ultra-conservative custom-centric behavioral tendency. When the writer appeared at the entrance to the shul it was just 8.00 am and being a Sunday there were quite a few congregants for the morning assembly guided by the Rabbi. The assembly in Judaism was being conducted as if it were another sermon. The first thing to strike the writer was the type of architecture of the shul. In fact as almost every other synagogue in the US Emek Beracha, has been highly influenced by the typically American architectural traditions. The divergent features from the Christian church aren’t many. In fact similarities tend to be closer and more or less shared between the two. Such common features include arches and domes. The windows and doors are designed in the same way as those in the church. The structure has a striking resemblance to an open study, with a large hall for prayer. The writer didn’t see a separate beth midrash (or house of study). However the significance of worship at a shul lies in the fact that the participants in prayer are well-intentioned in their effort to understand the â€Å"word of God†. Many of the participants at the shul were dressed according to the tradition and were in prayer posture. Their ages ranged from kids of threes and fours to elderly

Parapheasing Article Example | Topics and Well Written Essays - 250 words

Parapheasing - Article Example This allows for personal contact between manufacturer and supplier in order to solve any conflicts that might arise (Fynes et al., 2005). A manufacturer depends on suppliers. If a supplier does not deliver than trust is lost. Once trust is lost, the manufacturer and supplier relationship suffer. The Porter Five Force state five forces impact a business. The five forces are bargaining power of customers, threat of new entrants, bargain power of suppliers, threat of substitute products, and competitive rivalry within the industry. A supplier’s bargain power ranks with customer power, threat of new entrants, substitute products, and rivalry. Supplier bargaining power is important. That is why supplier and manufacturer relationship is so important. Input prices deviate from those that would prevail in a perfectly competitive input market in which input suppliers act as price takers due to the lack of competition. When the market has three major suppliers, the individual suppliers cannot negotiate prices. If the individual suppliers get contracts, the main goal is keeping the business. The larger suppliers can give bigger discounts due to the volume of business done. The individual suppliers cannot afford to not make a profit, whereas a bigger supplier can absorb profit loss better. Thus bigger suppliers can provide lower prices than individual suppliers. In a competitive input market the product can be offered at a level rate. For example, if product X costs a specific amount to make. Suppliers would be able to offer product X for about the same amount. Suppliers can make or break a business. Suppliers only have a concern for the individual business in regard to what will happen to their supply business. Suppliers are only as good as the supply of product given for the least amount of money. If a business fails, the supplier can find someone else to supply. Businesses rely on good

Contributions made to the United States from women Essay Example for Free

Contributions made to the United States from women Essay ?Prior to the civil war a variety of individuals such as women, Native Americans, and African Americans provided a number of contributions that benefitted the country. The women raised children, did all of the household chores, and even served in the military. The Native Americans provided colonists with their new knowledge of agriculture, and the African Americans provided labor to most farmers. Women contributed a great deal to this country. During the time before the civil war women were providing more for this country than they ever have in the past. While still performing the difficult tasks of raising children and doing household chores, women began to take on more roles that were usually left for the men. They ran inns, taverns, shipbuilding companies, imported and exported goods and even owned businesses. Women contributed during the American Revolution by helping either providing healthcare or actually serving in the army. Many women fought in the war themselves, although some had to pretend to be men to do so. Women had a great impact in the outcome of that war. Another set of individuals who helped contribute to America was the Native Americans. Upon the arrival of the first colonists the Natives began teaching them the basics of agriculture and survival. They taught them how to grow several different types of crops as well as how to fish, hunt and forge for other food. Additionally, some of the natives even helped protect the colonists from other not so friendly natives. Without the Natives the colonists may not have survived long enough to build the nation that they did. African Americans also contributed a lot to the country. African Americans were the main source of labor throughout the United States before the civil war. Most farmers relied solely on their slaves to plant, grow, and harvest their crops. With the use of slaves, farmers were able to plant more crops and harvest them faster. By having servants to help do household chores, African Americans also helped make the lives of women easier. The country benefitted greatly from these three groups of individuals. By providing something different these three groups shaped the country into what it is today.

The purpose of a Dream: Hispanic and African Americans adult students :: essays research papers

The purpose of a Dream: Hispanic and African Americans adult students within a Multicultural Environment.   Ã‚  Ã‚  Ã‚  Ã‚  An analysis of this problem is due to such issues as age, gender and power. In working with adult students and multicultural groups as a teacher ¡Ã‚ ¦s assistant (which consist of related factors such as teaching along with instructor and applying knowledge and promoting learning skills in away to help older students learn and help to apply a technique of understanding (which motivate students in a way to learn. It been claimed that adult aged student ¡Ã‚ ¦s accounts for problems in the classroom, especially ethnic groups as Hispanic and African Americans. As an observer, I have encountered such an environment of students, returning to school after being away for many years. These students are back again willing to take on classes which will further Their education and prepare them for better jobs. In an environment of culture differences, these students are not only focusing on learning but engaged in grouping whether with their own culture or others. Much of the problems as I had observed, stems from the categories as was mentioned. The semester working with this group was challenging and yet what took place was a learning experience with a diverse group. These people will eventually express a form of a new beginning of affliction in the classroom. We as educators have struggled throughout the times. Our cohorts, and this adult community manner of relating within the classroom shows that there lies a division of differences that needed to be mended.   Ã‚  Ã‚  Ã‚  Ã‚  This class was held at a high school for evening students. The students were African Americans and Asian Americans and Hispanics. I observed the relationship between African-Americans and Hispanics. Communication was dealt with uncertainty. Many students grouped with people of their own culture , although the class was constructed to teach these students skills that would help both into the work place, no concern for communicating was seen between this group. It was observed as cultural conflict in the classroom among adults. There were no confrontations but nonverbal oppositions were there. The Asian American s did not respond yet, kept their distant- another form of not accepting change in a diverse community.   Ã‚  Ã‚  Ã‚  Ã‚  Multi-cultural citizens soon learn to recognizing limitations and the meaning of what white norms and practices of dominancy. Ruth Frankenburg (1993) speaks of three meanings of such. She names them as; race cognizance  ¡Vcultural practices seen as different but the same in value ; (2) essential racism, races are seen as different and unequal within the systems of White superiority; (3) this is called a discourse of power evasiveness which is called color blindness, or essential

Informative Speech – best learns information

Title: Determining how each individual best learns informationSpecific Purpose: To get my audience excited about learning new information by engaging them in specific techniques based on their individual learning styles. Thesis Statement: I am going to inform my audience about the four types of learning styles there are and provide them with different techniques that may be applied to each.I. Introduction:How important is learning to each of you? I am going to assume learning is important because we all are in school for that exact purpose right!? We want to better ourselves.Well, I used to have such a hard time in school, especially when it came time for exams. It wasn’t until I understood my own personal style of learning and what this specific style actually meant that I realized I was approaching my studies all wrong. Eventually I started making better grades. Now, It could definitely be only a coincidence, that I am feeling a lot less stress in school, less anxiety, and a m feeling more confident, but I would assume that applying specific methods to study sessions that suit me as an individual, seems a bit more logical.What do you think? Anyhow, I thought it would be a neat idea to help each of you understand the types of learning styles that are out there, and to enlighten you about different techniques that can be applied to your own studies.II. BodyA. There are four different types of learning styles1. One type of learner is an active and or reflective learner.2. Another style is the sensing and intuitive learners.3. There are visual and verbal learners.4. Lastly, there are those who prefer the sequential and global style of learning.Transition: Now that we understand the four types of learners there are, I would like to enlighten you on just a few ways to access each style.B. There are many ways to maximize your academic success. I would like to share a few I’ve found helpful myself.1. I. L. S provides an indication of an individuals learn ing preference. (An online assessment)a. We can be categorized into at least one of the four typesb. Your scores reflect; where you are balanced, your moderate preference, and strong preference for learning.2. Applying pecific techniques to each type of learner may benefit in terms of retaining information.a. Audio and visual stimulants play a key role for each specific learner.3. Understand what doesn’t work for you and apply different methods.a. Examples may include, drawing diagrams, recording a lecture and playing it back, interact with others.Transition: Now that we have investigated each learning style, this should give each of you a better understanding of how you may choose to go about forming study habits that best suit your own individual needs.III. Conclusion:It is proven that all of us learn a little differently. Recognizing our strengths when it comes to retaining information should be important if we want to excel in our studies. Applying necessary habits is one way I am confident that makes retaining information possible. I encourage each of you to try to better understand your individual learning styles, and to take what you’ve heard today and apply it to your studies. You won't regret it! Work Cited Page Duman, Bilal, EducationalSciences: Theory ; Practice.The effects of brain based learning and the academic achievement of students with different learning styles† September 1, 2010. Vol. 10 Issue 4, p2077-2103, 27p R. M. Felder and J. E. Spurlin, â€Å"Applications, Reliability, and Validity of the Index of Learning Styles. † Intl. Journal of Engineering Education, 21(1), 103-112 (2005). A validation study of the Index of Learning Styles. T. A. Litzinger, S. H. Lee, J. C. Wise, and R. M. Felder, â€Å"A Psychometric Study of the Index of Learning Styles. † J. Engr. Education, 96(4), 309-319 (2007). Reliability, factor structure, and construct validity of the Index of Learning Styles.

Development Activities Essay

Support individuals to take part in development activities Overview This standard identifies the requirements when supporting individuals to take part in development activities of various kinds, including those that will help them retain or regain skills, interact with others or engage in chosen physical or intellectual pursuits. The standard includes preparing for development activities, supporting participation and contributing to evaluation of the activity. SCDHSC0211 Support individuals to take part in development activities 1 SCDHSC0211 Support individuals to take part in development activities Performance criteria You must be able to: Prepare for participation in development activities P1 P2 P3 acquire information about how best to encourage and support the individual to prepare for and participate in development activities check that you have correctly understood any instructions for the support of the individual and preparation of the environment work with the individual, key people and others to identify the individual’s goals and preferences regarding development activities and what options are available discuss benefits and any risks of different options to enable a choice to be made seek additional expertise where you, the individual, key people and others have concerns about a development activity or the individual’s participation in it prepare the environment for the chosen development activity ensure the environment complies with health and safety requirements offer reassurance and encouragement to the individual about their planned participation in the development activity and the benefits of participation agree with the individual ways to minimise any risks associated with the activity agree  your role in supporting the individual to participate in the development activity and minimise risks prepare yourself for supporting participation in the development activity P4 P5 P6 P7 P8 P9 P10 P11 Support the individual to participate in development activities You must be able to: P12 P13 P14 P15 P16 P17 P18 P19 work with the individual to overcome any fears or other barriers to them taking part in the development activity carry out your agreed role in supporting the individual to participate in the development activity and minimise risks carry out your agreed role in ways that promote active participation and minimise risks offer the individual positive feedback on success throughout the activity offer the individual encouragement if they experience difficulty stop the activity immediately if the individual is distressed, in pain or feels unable to continue report problems as soon as possible to appropriate people feedback to appropriate people on successes, problems, risks or gaps that occurred whilst supporting the individual 2 SCDHSC0211 Support individuals to take part in development activities SCDHSC0211 Support individuals to take part in development activities P20 P21 contribute to recording progress in the required format identify with the individual and key people any changes that need to take place to make the development activity more effective and enjoyable record and report on development activities according to confidentiality agreements and legal and work setting requirements P22 Contribute to the evaluation of development activities You must be able to: P23 P24 P25 P26 P27 agree with the individual and key people how the development activity will be evaluated and how they will be involved support the individual and key people to provide evaluation information in a useful form discuss with the individual and key people the benefits and limitations of the development activity identify with the individual any parts of the development activity which they found difficult or which they declined to participate in report to appropriate people about aspects of the development activity which have been declined by the individual or identified as difficult by them record information and observations about the effectiveness of the activity and the individual’s participation in and enjoyment of it work with the individual, key people and others to agree any changes needed to the activity or the support for participation in it complete records and reports on the evaluation of development activities according to confidentiality agreements an d legal and work setting requirements P28 P29 P30 SCDHSC0211 Support individuals to take part in development activities 3 SCDHSC0211 Support individuals to take part in development activities Knowledge and understanding You need to know and understand: Rights K1 K2 K3 K4 K5 work setting requirements on equality, diversity, discrimination and human rights your role in supporting rights, choices, wellbeing and active participation your duty to report anything you notice people do, or anything they fail to do, that could obstruct individuals’ rights the actions to take if you have concerns about discrimination the rights that individuals have to make complaints and be supported to do so How you carry out your work You need to know and understand: K6 K7 K8 K9 K10 K11 K12 K13 K14 K15 K16 K17 K18 K19 K20 K21 K22 codes of practice, standards, frameworks and guidance relevant to your work and the content of this standard the main items of legislation that relate to the content of this standard within your work role your own background, experiences and beliefs that may affect the way you work your own roles and responsibilities with their limits and boundaries who you must report to at work the roles and responsibilities of other people with whom you work how to find out about procedures and agreed ways of working in your work setting how to make sure you follow procedures and agreed ways of working the meaning of person centred working and the importance of knowing and respecting each person as an individual the prime importance of the interests and well-being of the individual the individual’s cultural and language context how to work in ways that build trust with people how to work in ways that support the active participation of individ uals in their own care and support how to work in ways that respect individuals’ dignity, personal beliefs and preferences how to work in partnership with people what you should do when there are conflicts and dilemmas in your work how and when you should seek support in situations beyond your experience and expertise 4 SCDHSC0211 Support individuals to take part in development activities SCDHSC0211 Support individuals to take part in development activities Theory for practice You need to know and understand: K23 K24 K25 the factors that may affect the health, wellbeing and development of individuals you care for or support how these affect individuals and how they may affect different individuals differently the main stages of human development Communication You need to know and understand: K26 K27 factors that can have a positive or negative effect on the way people communicate different methods of communicating Personal and professional development You need to know and understand: K28 K29 why it is important to reflect on how you do your work how to use your reflections to improve the way you work Health and Safety You need to know and understand: K30 K31 your work setting policies and practices for health, safety and security practices that help to prevent and control infection in the context of this standard Safe-guarding You need to know and understand: K32 K33 K34 K35 the duty that everyone has to raise concerns about possible harm or abuse, poor or discriminatory practices signs and symptoms of harm or abuse how and when to report any concerns about abuse, poor or discriminatory practice, resources or operational difficulties what to do if you have reported concerns but no action is taken to address them Handling information You need to know and understand: K36 K37 legal requirements, policies and procedures for the security and confidentiality of information work setting requirements for recording information and producing reports including the use of electronic communication SCDHSC0211 Support individuals to take part in development activities 5 SCDHSC0211 Support individuals to take part in development activities K38 K39 K40 what confidentiality means how to maintain confidentiality in your work when and how to pass on information Specific to this NOS You need to know and understand: K41 how to recognise adverse changes in the conditions of individuals when supporting them to participate in development activities and the actions to take in these circumstances the risks, dangers and difficulties associated with different equipment and materials and in relation to specific individuals K42 SCDHSC0211 Support individuals to take part in development activities 6 SCDHSC0211 Support individuals to take part in development activities Additional Information Scope/range related to performance criteria The details in this field are explanatory statements of scope and/or examples of possible contexts in which the NOS may apply; they are not to be regarded as range statements required for the achievement of the NOS Note: Where an individual finds it difficult or impossible to express their own preferences and make decisions about their life, achievement of this standard may require the involvement of advocates or others who are able to represent the views and best interests of the individual. Where there are language differences within the work setting, achievement of this standard may require the involvement of interpreters or translation services. Active participation is a way of working that regards individuals as active partners in their own care or support rather than passive recipients. Active participation recognise each individual’s right to participate in the activities and relationships of everyday life as independency as possible Development activities may include i ntellectual activities and pursuits, activities that enable the individual to retain or regain their skills; activities that enable the individual to keep fit and mobile; activities that enable the individual to participate and interact with others The individual is the person you support or care for in your work Key people are those who are important to an individual and who can make a difference to his or her well being. Key people may include family friends, carers and others with whom the individual has a supportive relationship Others are your colleagues and other professionals whose work contributes to the individual’s well being and who enable you to carry out your role SCDHSC0211 Support individuals to take part in development activities 7 SCDHSC0211 Support individuals to take part in development activities Scope/range related to knowledge and understanding The details in this field are explanatory statements of scope and/or examples of possible contexts in which the NOS may apply; they are not to be regarded as range statements required for the achievement of the NOS All knowledge statements must be applied in the context of this standard. Factors that may affect the health, wellbeing and development of individuals may include adverse circumstances or trauma before or during birth; autistic spectrum conditions; dementia; family circumstances; frailty; harm or abuse; injury; learning disability; medical conditions (chronic or acute); mental health; physical disability; physical ill health; poverty; profound or complex needs; sensory needs; social deprivation; substance misuse Values Adherence to codes of practice or conduct that may be applicable to your role, and the principles and values that underpin your work setting including the rights of children and adults. These include the rights that individuals have: To be treated as an individual To be treated equally and not be discriminated against To be respected To have privacy To be treated in a dignified way To be protected from danger and harm To be supported and cared for in a way that meets their needs, takes account of their choices and also protects them To communicate using their preferred methods of communication and language To access information about themselves SCDHSC0211 Support individuals to take part in development activities 8 SCDHSC0211 Support individuals to take part in development activities Developed by Version number Date approved Indicative review date Validity Status Originating organisation Original URN Relevant occupations Skills for Care & Development 1 March 2012 August 2014 Current Original Skills for Care & Development HSC211 Health, Public Services and Care; Health and Social Care; Associate Professionals and Technical Occupations; Health and Social Services Officers; Health Associate Professionals; Personal Service Occupations; Healthcare and Related Personal Services; Health and Social Care support, assist, development, activities Suite Key words SCDHSC0211 Support individuals to take part in development activities